FFARS tamisemi go tz 2021 (FACILITY FINANCIAL ACCOUNTING AND REPORTING SYSTEM (FFARS) )
The establishment of the Ministry of Regional Administration and Local Government (TAMISEMI) is enshrined in the Constitution of the United Republic of Tanzania Article 8 (1) 145 and 146 of 1977 and many other amendments thereafter.
In 1982 under the Parliament of the United Republic of Tanzania passed the Local Government Authorities Act No. 7 (Cap 287) and the Urban Authorities Act No. 8 (Cap 288).
The two laws empowered the Minister responsible for Regional and Local Government Administration on the establishment of District, Village, Small Town, and Local Government Authorities.
FACILITY FINANCIAL ACCOUNTING AND REPORTING SYSTEM (FFARS tamisemi go tz 2021)
FFARS is an application that allows to record Budget disbursement, expenditure and generating report at Facility level, Council level, Regional level and Ministry level. The application provides an electronic version of Facility level Facility Financial Accounting and Reporting System. The application serves data collected to Database and it operates on mobile devices with android application system and also through web application.
FFARS tamisemi go tz 2021 System configuration.
FFARS operates as both as web based application as well as mobile application. As mobile application is compatible with android 4.1 and higher version. The application requires internet connection in order to access the application use and serve data to database. Data served in database can be viewed using any web browser. After installation on mobile device, FFARS can be used without any further configuration.
Facilities or service providers are key organs at the lower level government that deal with direct provision of services to the citizens. They are therefore wings of Local Government Authorities (LGAs) and hence accountable to the same.
For quite some time, accounting and reporting system at the facility level has been characterized by individual sectoral systems, health and education sectors being dominant. This has led to lack of unified system of accounting and reporting and difficulties in LGAs capturing accurately expenditures spent at the facility level.
There are also significant current developments aimed at improving the LGA Planning and Reporting System (PlanRep) as well as the LGA accounting software (EPICOR). These improvements aim to make the high level LGA systems interoperable or able to talk/integrate with Facility Financial Accounting and Reporting System (FFARS) especially on planning & budgeting (PlanRep), and expenditures tracking (EPICOR).
There is a significant increase of funds at the disposal of the facilities. For instance, the government, with effect from 1st January, 2016 started disbursing funds for education directly to facility bank accounts (primary and secondary schools) to cover for capitation grants, compensation for school fees and food. Similarly on the side of health sector, user fees, results-based financing (RBF), community health fund (CHF) and National Health Insurance Fund (NHIF) are disbursed directly to health facility bank accounts and health basket funds (HBF) will start being disbursed directly to health facility bank accounts with effect from 1st July, 2017.
The requirements of laws, regulations and standards must also be considered. For instance, IPSAS 35, with effective from 1st January 2017, demands consolidated financial statements which includes accounts of all levels in the LGA i.e. both higher and lower government levels.
Therefore, there is urgent need for existence of sound and proper system of accounting, financial management and reporting (as required by law) at the facility level to ensure maintenance of complete, realistic and accurate accounting records; preparation of timely and realistic financial reports and ensure proper accounting and utilization of financial resources received by and/or availed to facilities hence contribute to effective and quality delivery of services.
In that endeavor, PO-RALG, MoHCDGEC, MoEST in collaboration with PS3 and HPSS worked together to develop this system to address the above-mentioned challenges and arising issues. The responsible authorities are well aware that introducing FFARS is an ambitious effort that must be accomplished step-by-step including the shift from manual to automated systems.
Facilities are able to manage and perform financial accounting and reporting and are already undertaking many of the tasks.
FFARS will help them consolidate, improve and link current accounting and reporting activities through a strengthened and comprehensive system.