Enhanced Financial Reporting System

Systems and User Manual

VOLUME I

Strengthening The Financial

Management System in the Department
of Education (Phase II)

REVISED
JULY 2016

In partnership with
eFRS Systems and User Manual

TABLE OF CONTENTS

1 About This Manual .................................................................................................. 12

2 Overview ................................................................................................................ 13
2.1 Background.................................................................................................. 13
2.2 System Requirements .................................................................................. 13
2.3 Installation.................................................................................................... 13
3 System Setup......................................................................................................... 15
3.1 Initial Setup .................................................................................................. 15
3.2 Login ............................................................................................................ 16
3.3 Changing Passwords ................................................................................... 16
3.4 Beginning Balances ..................................................................................... 17
3.5 Reference Tables ......................................................................................... 18
3.5.1 Setting Up Bank Account List ........................................................................18
3.5.2 Setting Up Payee List ....................................................................................19
3.6 Signatories ................................................................................................... 19
4 System Menus ....................................................................................................... 21
4.1 Main Menu ................................................................................................... 21
4.2 Main Switchboard ........................................................................................ 22
4.2.1 Add/Create New Data ....................................................................................22
4.2.2 Bank Disbursement ........................................................................................24
4.2.3 Cash Disbursement .......................................................................................25
4.2.4 Cash Collection ..............................................................................................25
4.2.5 Bank Deposit ..................................................................................................26
4.2.6 Other Transaction ..........................................................................................27
4.2.7 SUs MOOE Liquidation .................................................................................27
4.2.8 Supporting Document Tab .............................................................................28
4.2.9 Edit Data ........................................................................................................28
4.2.10 Search Data ...................................................................................................30
4.3 Main Tab ...................................................................................................... 30
4.3.1 Utility ............................................................... Error! Bookmark not defined.
5 System Outputs ..................................................................................................... 32
5.1 Output Features ........................................................................................... 32
5.2 Financial Statement ..................................................................................... 32
5.3 Journals ....................................................................................................... 41
5.4 Queries ........................................................................................................ 41
5.5 Exporting Data ............................................................................................. 48
5.6 Annexes 50

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6 Frequently Asked Questions ................................... Error! Bookmark not defined.52

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LIST OF ABBREVIATIONS

AABs - Authorized Agent Banks

AB - Approved Budget

ACIC - Advice of Checks Issued and Cancelled

ADA - Authority to Debit Account

ADADJ - Advice to Debit Account Disbursement Journal

ADADRec - Advice to Debit Account Disbursement Record

ADDO - Aging of Due and Demandable Obligation

AFR - Annual Financial Report

AGDB - Authorized Government Depository Bank

AJE - Adjusting Journal Entries

AMCFP - Agro-Industry Modernization Credit and Financing Program

APR - Agency Procurement Request

ATM - Automated Teller Machine

AusAID - Australian Agency for International Development

BAPC - Biological Assets Property Card

BAR - Budget Accomplishment Report

BESF - Budget of Expenditures and Sources of Finances

BIR - Bureau of Internal Revenue

BLT - Bureau of Land Transportation

BLT - Build-lease-and-transfer

BMB - Budget and Management Bureau

BOC - Bureau of Custom

BOT - Build Operate and Transfer

BRS - Bank Reconciliation Statement

BS - Balance Sheet

BSP - Bangko Sentral ng Pilipinas

BT - Build Transfer

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BTO - Build-transfer-and-operate

BURS - Budget Utilization Request and Status

CAc - Certificate of Acceptance

CAF - Certificate of Availability of Funds

CAO - Contract-add-and-operate

CCU - COA Credit Union

CDC - Cash Disbursement Ceiling

CDREc - Cash Disbursements Record

CDREg - Cash Disbursements Register

CkADADRec Checks and ADA Disbursements Record

CDT - Custom, Duties and Taxes

CFV - Current Fair Value

CHED - Commission on Higher Education

CM - Credit Memoranda

CO - Capital Outlay

COA - Commission On Audit

CRDC - Consolidated Report of Daily Collections

CRREc - Cash Receipts Record

CRREg - Cash Receipts Register

CY - Current Year

DA - Department of Agriculture

DBM - Department of Budget and Management

DepEd - Department of Education

DFA - Department of Foreign Affairs

DILG - Department of Interior and Local Government

DM - Debit Memoranda

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DND - Department of National Defense

DO - Division Office

DOF - Department of Finance

DOLE - Department of Labor and Employment

DOT - Develop-operate-and-transfer

DOT - Department of Tourism

DPWH - Department of Public Works and Highways

DR - Delivery Receipt

DRC - Depreciated Replacement Cost

DS - Deposit Slip

DSA - Daily Subsistence Allowance

DTR - Daily Time Record

DV - Disbursement Vouchers

EO - Executive Order

eOR - Electronic Official Receipt

ERABA - Estimated Revenue per Approved Budget of the Agency

ExMDPS - Expanded Modified Direct Payment Scheme

FAR - Financial Accountability Report

FBGAS - Foreign-based Government Agencies

FCR - For Comprehensive Release

FE - Financial Expense

FLR - For Late Release

FMS - Financial Management Services

FOs - Field Offices

FP - Financial Plan

FS - Financial Statement

FSC - Funding Source Code

FSP - Foreign Service Post

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FV - Fair Value

FY - Fiscal Year

GAA - General Appropriation Act

GARO - General Allotment Release Order

GAS - Government Accounting Sector

GF - General Fund

GJ - General Journal

GOCCs - Government Owned and/or Controlled Corporations

GP - General Payroll

GPFS - General Purpose Financial Statement

GSB - Government Servicing Bank

GSIS - Government Service Insurance System

HDMF - Home Development Mutual Fund

IA - Implementing Agency

IAR - Inspection and Acceptance Report

IATF - Inter-Agency Transferred Fund

IBRD - International Bank of Reconstruction and Development

IC - Insurance Commission

IDF - International Development Fund

IFAD - International Fund for Agricultural Development

IP - Index of Payment

IPLC - Investment Property Ledger Card

IPSAS - International Public Sector Accounting Standard

IRA - Internal Revenue Allotment

IoT - Itinerary of Travel

JEV - Journal Entry Voucher

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KRA - Key Budget Area

LASA - List of Allotments and Sub-Allotments

LCCA - Local Currency Current Account

LDAAP-ADA - List of Due and Demandable Accounts Payable-Advice to Debit Accounts

LDDAP - List of Due and Demandable Accounts Payable

LGUs - Local Government Units

LR - Liquidation Report

LRF - Legal Research Fee

MBS - monthly Bank Statement

MDS - Modified Disbursement System

MDS-GSB - MDS - Government Servicing Banks

MFO - Major Final Output

MOA - Memorandum of Agreement

MOOE - Maintenance and Other Operating Expenses

MRD - Monthly Report of Disbursements

MVUC - Motor Vehicle Users Charge

NBURSA - Notice of Budget Utilization Request and Status Adjustment

NCA - Notice of Cash Allocation

NCAA - Non-Cash Availment Authority

NG - National Government

NGAS - New Government Accounting System

NGAs - National Government Agencies

NORSA - Notice of Obligation Request and Adjustment

NPV - Net Present Value

NT - National Treasury

NTA - Notice of Transfer of Allocation

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ObR - Obligation Request

OFID - OPEC Fund for International Development

OP - Order of Payment

OR - Official Receipt

ORS - Obligation Request and Status

OU - Operating Unit

OWWA - Overseas Workers Welfare Administration

PAG - Philippine Application Guidance

PAGCOR - Philippine Amusement and Gaming Corporation

PAP - Program Activity Project

PAR - Property Acknowledgement Receipt

PIB - Performance-Informed Budget

PC - Property Card

PCF - Petty Cash Fund

PCFRec - Petty Cash Fund Record

PCSO - Philippine Charity Sweepstakes Office

PCV - Petty Cash Voucher

PD - Presidential Decree

PFV - Previous Fair Value

PHIC - Philippine Health Insurance Corporation

PO - Purchase Order

PPE - Property, Plant and Equipment

PPELC - Property, Plant and Equipment Ledger Card

PPSAS - Philippine Public Sector Accounting Standard

PR - Purchase Request

PS - Personnel Services

PV - Present Value

PY - Prior Year

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QPRO - Quarterly Physical Report of Operation

QRBA - Quarterly Report of Biological Assets

QRROR - Quarterly Report of Revenue and Other Receipt

RA - Regular Agency

RADAI - Report of Authority to Debit Account Issued

RANCA - Registry of Allotments and Notice of Cash Allocation

RANTA - Registry of Allotment and Notice of Transfer of Allocation

RAOD - Registry of Allotments, Obligation and Disbursements

RAPAL - Registry of Appropriation and Allotments

RBUD - Registry of Budget, Utilization and Disbursements

RBUD-CO - Registry of Budget, Utilization and Disbursements-Capital Outlay

RBUD-FE - Registry of Budget, Utilization and Disbursement-Financial Expenses

RBUD-
MOOE - Registry of Budget, Utilization and Disbursements-Maintenance and

RBUD-PS - Registry of Budget, Utilization and Disbursements-Personnel Services

RCA - Revised Chart of Accounts

RCD - Report of Collection and Deposits

RCI - Report of Checks Issued

RD - Report of Disbursement

RDO - Revenue District Office

RER - Reimbursement Expense Receipt

RO - Regional Office

ROAD- CO - Registry of Allotments, Obligation and Disbursements-Capital Outlay

ROAD- FE - Registry of Allotments, Obligation and Disbursements-Financial Expenses

ROAD-
MOOE - Registry of Allotments, Obligation and Disbursements-Maintenance and

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ROAD-PS - Registry of Allotments, Obligation and Disbursements-Personnel Services

ROT - Rehabilitate-operate-and-transfer

RPPCV - Report on Paid Petty Cash Vouchers

RROR - Registry of Revenue and Other Receipts

RSMI - Report of Supplies and Materials Issued

SA - Supplemental Appropriation

SAAODB Statement of Appropriation, Allotments, Obligation, Disbursements and

- Balances

SAAODBOE Summary of Appropriation, Allotments, Obligation, Disbursements and

- Balances

SABUDB - Statement of Approved Budget, Utilization, Disbursements and Balances

SABUDBOE Summary of Appropriation, Allotments, Obligation, Disbursements and

- Balances

SARO - Special Allotment Release Order

SCBAA - Statement of Comparison of Budget and Actual Amounts

SCBAE - Statement of Comparison of Budget and Actual Expenditures

SCF - Statement of Cash Flow

SCNA/E - Statement of Changes in Net-Assets/Equity

SD - Supporting Documents

SDO - Special Disbursing Officer

SFPer - Statement of Financial Performance

SL - Subsidiary Ledger

SLIIE - Summary of LDDAP-ADAs Issued and Invalidated ADA Entries

SPU - Supply and Property Unit

SSs - Supporting Schedules

STW - Summary of Taxes Withheld

SUC - State Universities and Colleges

TB - Trial Balance

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TEF - Tax Expenditure Fund

TESDA - Technical Education and Skills Development Authority

TF - Trust Fund

TIN - Tax Identification Number

TRA - Tax Remittance Advice

TSA - Treasury Single Account

UACS - Unified Accounts Coding System

UNDP - United Nations Development Programme

UNFPA - United Nations Population Fund

UNIFEM - United Nations Development Fund for Women

UP - University of the Philippines

VAT - Value Added Tax

Update the abbreviations as needed and used in this manual

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eFRS Systems and User Manual

1 About This Manual

The primary purpose of this manual is to provide a reference document for end users of the
Enhanced Financial Reporting System or eFRS. It covers instructions, definitions,
illustrations, step-by-step guide, descriptions, and explanations related to the functions of the
system.

For clarifications and Who should use the manual?

queries, you may contact
the Project on: This manual is primarily designed for DepEd personnel from
accounting units in different levels of the department tasked
with maintaining JEVs and other financial documents such as
general journals, ledgers, etc. It is also designed for use by
Phone Number: accountants, bookkeepers, and other accounting staff for
generating reports and extracting financial data.
(02)633-7201

Landline:

(02)-6335397
What is eFRS?
email:
eFRS stands for Enhanced Financial Reporting System. It is a system used by the
deped.gifmis@gmail.com
Department of Education for recording various financial data and consequently generating
reports as required by oversight agencies such as the Commission on Audit (COA) and the
Department of Budget and Management (DBM).

Why do we need to use eFRS?

The current version of eFRS incorporates UACS as mandated by DBM-COA-DOF Joint

Circular no. 2014-01 set out at Error! Reference source not found.. With the 54 digit f
ormat of UACS, DepEd realized the difficulty in properly coding each financial transaction to
its appropriate UACS code. Although this would be addressed with the advent of GIFMIS,
which will come in late 2016, there is still a gap of approximately 2 years from the
implementation of UACS to that of GIFMIS. As such, there is a need to have a system to
support DepEd during this gap. Hence, the adoption of the enhanced FRS.

What is the scope of eFRS?

The eFRS is designed to capture financial data as reflected in the Journal Entry Vouchers
(JEVs) including other supporting documents such as checks, disbursement vouchers,
official receipts, etc. It basically record important details for check and cash disbursements,
cash collections and deposits, general journal, and liquidations. For reporting, it can produce
Trial Balance (Pre and Post), Statement of Financial Position, Statement of Financial
Performance, SING, Statement of Changes in Net Assets/Equity, SING, Statement of TRAs
Issued and Statement of Cash Flow.

What is covered in this manual?

This manual covers the following topics: system requirements, installation, setup, data entry,
search and editing of records, reports generation, and exporting data. It also includes
frequently asked questions (FAQs) and how to related to eFRS operation.

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2 Overview

2.1 Background

The Enhanced Financial Reporting System (eFRS) originated from the basic Financial
Reporting System (FRS) used by some accounting units in the Department of Education
(DepED). It was initiated by Mr. Harold Magadia, a programmer in the Accounting Division
of DepEd Central Office, up until its latest version. The current version of eFRS is 3.2 or the
eFRS V3.2. Hence, all eFRS term used in this manual refers to eFRS V3.2.

The principal developer of eFRS is Mr. Magadia himself together with the guidance and
supervision of the Accountants from DepED Central Office. Feedbacks from field offices
were also incorporated in the system along with the recommendations and suggestions
pointed out by the consulting team. The main distinction of eFRS as compared to its
predecessors is that it is already UACS compliant. This means that it can already cater the
54-digit UACS code as mandated through DBM-COA-DOF Joint Circular in recording
financial transaction. In addition, the eFRS adheres to relevant rules and regulations as
mandated by COA and DBM including strict compliance to pertinent guidelines and
issuances deemed necessary by these oversight agencies.

The main purpose of eFRS is to provide relative ease in recording transactional data needed
for accounting units as compared to the manual process or even with standard spreadsheets
especially when coding the 54-digit UACS code. It was also designed to produce appropriate
reports and export relevant financial data as needed. Generally, eFRS is designed to provide
support for Accounting personnel in the meantime while the Government Integrated
Financial Management Information System (GIFMIS) is still undergoing development. Until
such time when GIFMIS will be fully implemented in DepED, eFRS will play a vital role in
recording accounting entries and other financial data as well as generating reports and other
financial statements.

2.2 System Requirements

In order to use the eFRS, the following recommended requirements, categorized by

hardware and software, must be observed:

Hardware
A computer with at least Pentium 4 to latest version (CPU@2.50GHZ) Processor and 2.0 GB
memory capacity (RAM)
Hard drive with at least 320 GB to 500 GB of (disk space)
Local Area Network (if used in a computer network)

Software
MS Windows XP or latest version
MS Access 2007 or latest version

2.3 Installation

To use eFRS in a stand-alone or single computer, simply copy and paste the eFRS
application which is approximately 26.0 MB in size to your desired location.

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If eFRS will be used with multiple users in a particular network, please follow the instructions
below:

Required Equipments:

1. Switch (8 Ports)

2. UTP Cable

3. RJ 45 (Connector)

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3 System Setup

3.1 Initial Setup For queries or clarifications

on these classifications
When using the eFRS for the very first time, it is necessary to setup please contact us on:
some parameters to initialize the system. First, we need to create
specific logins for each user of the system. To do this, simply click
on the small key picture in between the word Copyright and the year
2014 located in the lower side of the main board as shown below: Phone number:

(02)633-7201

Landline:

(02)-6335397
When clicked, it will then prompt for the approval code as shown:
email:

deped.gifmis@gmail.com

Simply type the approval code and click the OK button.

Note: Approval codes are given to the supervising accountant in your respective offices. You may also contact
Mr. Harold Magadia of Accounting Division Central Office for any assistance on this matter.

Once approved, you may then create users by assigning a username and password
including the specific organization of that particular user. Please refer to the form below:

Required Username

Harold P. Magadia

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This particular password can then be changed by the respective user in the main
switchboard menu.

3.2 Login

Using the username and password created by the accountant, users can now login to the
system by clicking on the Enter button as shown below:

It will then pop-up a new form requiring the username and password as shown:

Simply select in the dropdown menu the specific username and provide the relevant
password then click on the Enter Button. This will then log you in to the main switchboard
menu which is your gateway to the various features of the system.

3.3 Changing Passwords

The assigned password of a particular user as created in the Create User function can be
changed by selecting the Change Password button in the Main Switchboard Menu as
shown:

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Once selected, it will open up the following form:

Simply type in the old password and provide the desired new password for the user and click
Enter. This will then reset the password to that particular username.

3.4 Beginning Balances

When using the eFRS for the very first time, it is critical to setup the Beginning Balances. To
do this, simply go to the System Set-up menu in the main tab located in the upper left
portion of the main screen as shown below:

When clicked, it will show the following drop down list:

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Choosing the beginning balance option, it will open up the following form:

3.5 Reference Tables

3.5.1 Setting Up Bank Account List

Similar to setting up beginning balances, setting up the list of bank account is through the
System Set-up menu. When selected, it will open up the following form:

To add to the list, simply fill in the required fields from Bank Account Number to Bank
Account Name. For Bank Account Type, just choose one from the following option list:

The description field will be automatically filled up depending on the selected bank account
type. The user can add as many bank accounts as desired. Once finished, simply click the
Ok button on the lower right side portion of the form as shown:

Note: This payee list is used as a reference table for the Bank Account No. field in the
transaction menu. Users can also add in this list from the main transaction menu. Please
refer to Bank Disbursement and Bank Deposit Chapters.

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3.5.2 Setting Up Payee List

Setting up of payee list is also made in the System Set-up menu just like the beginning
balance and bank account list. By selecting the Payee List option, the system will open up
the following form:

From that list, the user can add as many payees as needed. With the Agency SL Code field,
this is just an optional field which can be used by the respective organizational unit
depending on their need. If not used, this can be left blank. Once finished, simply click the
Ok button on the lower right side portion of the form as shown:

Note: This payee list is used as a reference table for both the Payee and Payor field in
the transaction menu. In addition, users can also add in this list from the main transaction
menu. Please refer to Bank Disbursement, Cash Disbursement and Cash Collection
Chapters.

3.6 Signatories

In the Main Menu under the System Set Up menu as shown below, users can assign
specific names for signatories when generating reports.

When clicked, it will show the following Forms:

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a.) PREPARED BY FORM :

When Prepared By is selected it will open up the following form:

b.) CERTIFIED CORRECT FORM:

Similarly, when Certified Correct is selected, it will open up the following form:

To complete the selected form, simply type the specific name and designation of the
appropriate officer in the field provided and click the Ok button to set it up.

c.) OFFICE NAME FORM:

Simply type the specific Office Name and As of in the field provided and click the X upper
right to close.

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4 System Menus

4.1 Main Menu

The eFRS has three main system menus, these are as follows:

Main Board - for logging in and creating users

Functions under this particular menu has been discussed in the previous chapter (Please
refer to pages 15 & 16).

Main Switchboard for switching between adding/creating new data, editing data,
searching data, setting up the signatories, changing user password, and going back to the
main board.

Both the Signatories and Change Password options have been discussed in the previous
chapter (Please refer to page 15 and 18 respectively). As for the Add/Create New Data,

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Edit Data, and Search Data options, these will be discussed in more detail in the
succeeding sections (Please refer to page 15-16).

Main Tab for logging in and out of the system, setting up parameters, generating
financial statements and other reports, creating journals, querying specific data, and
exporting data.

Setting up paramaters or System Setup has been discussed in the previous chapter
(Please refer to pages 15 17).

4.2 Main Switchboard

This section covers only its three main functions: Add/Create New Data, Edit Data, and Search
Data. For Signatories and Change Password, please refer to pages 15 & 16 of this document.

4.2.1 Add/Create New Data

This option is the core input menu of the system. This is where data for financial transactions are
recorded including its corresponding accounting entries and other relevant information in a UACS
compliant format. Considering that the UACS contains five main segments (the Fund Cluster
Code, Fund Source Code, Organization Code, Location Code, MFO/PAP code, and the Object
code), its main form normally accommodates all segments as shown below:

Based on the given sample image below, the organization and location code is defaulted to the
assigned organization and location codes when that particular user was first created (Please refer
to page 15).

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In addition, the data capture perspective used in eFRS is based on JEV details and its supporting
documents. And considering that there is only one (1) fund source per JEV, the fund source code
is selected on a per JEV basis which explains why it is placed in the header area and not in the
transaction field under the accounting entries.

In contrast, since the MFO/PAP and object codes vary per transaction, it is placed under the
accounting entries alongside each transaction line.

Moreover, the main transaction records are classified under the following categories:

Furthermore, the first step in recording transactions in eFRS is to first set the corresponding JEV
number which is auto generated depending on the date of the transaction as recorded in the
header field as shown:

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Next would be to choose which particular type of transaction it belongs to: Bank Disbursement,
Cash Disbursement, Cash Collection, Bank Deposit, Other Transaction, or SUs MOOE
Liquidation. Then continue on with the specific fields required by the system.

4.2.2 Bank Disbursement

For bank disbursement, it covers all bank related disbursement transactions including check
and ADA disbursements, NCA/NTA lapsing, bank charges and transfers, and recording of
stale and cancelled checks. The main required fields for this type of transaction are as
follows:

Under the type field, the transaction is further sub-categorized as follows:

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For details on how to treat the accounting entries of each particular type, please refer to
page 17.

4.2.3 Cash Disbursement

For cash disbursement, this pertains to liquidations of cash advances and other related
transactions. The main required fields for this type of transaction are as follows:

For details on how to treat the accounting entries of this type of transaction, please refer to
page 9-19 of Accounting Process Manual.

4.2.4 Cash Collection

For Cash Collection, this refers to all type of collections received by the organization as
reflected in the Report of Collections and Deposits (RCD). The main required fields for this
type of transaction are as follows:

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As shown, the MFO/PAP for Cash Collection transactions is defaulted to zeroes which
signifies none. For more details on this explanation and information on how to treat the
accounting entries, please refer to pages 27-34 of eFRS Manual (Accounting Process)

4.2.5 Bank Deposit

For Bank Deposit, this refers to all deposit-type bank transactions made by the organization
including those reflected in the Report of Collections and Deposits (RCD) as well as receipts
of NCA/NTA and other similar transactions. The main required fields for this type of
transaction are as follows:

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For the MFO/PAP, it is also defaulted to zeroes just like in the Cash Collection transaction
type. And in the transaction line, the system will be asking for the details on the deposit slip
instead of the official receipt details required by the Cash Collection transaction. Please refer
to pages 35-38 of eFRS Manual (Accounting Process)

4.2.6 Other Transaction

For Other Transaction, this relates to all type of transactions not categorized by any of the
other type of transaction such as recording tax remittance advice, depreciation, etc. The
main required fields for this type of transaction are only those in the transaction field as
shown:

4.2.7 SUs MOOE Liquidation

For SUs MOOE Liquidation, this transaction type is applicable to Division Office Proper only.
It pertains to liquidation of MOOE fund downloaded by the Division Office Proper to its
Spending Units (Non IUs Elem and Secondary). The main required fields for this type of
transaction are as shown:

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Noticeably, the Allotment Class is already defaulted to MOOE. For reference type, it still
refer to the type of source document for this transaction such as the liquidation report, report
of disbursement, etc. Whatever the choice being selected by the user, the reference number
will then relate to that particular source document.

Supporting Document Tab

The Supporting Document Tab is present in all type of transaction classification. It is an

optional tab which is available for end-users to utilize. The optional fields for the Supporting
Document Tab are as follows:

Users can add as many supporting documents as needed and can even add new references
if not available in the dropdown list.

4.2.8 Edit Data

This option is the main editing menu for all types of transactions already recorded in the
system. However, only those with proper pass codes are allowed to edit entries. Its main
interface is similar to that of the Add/Create New Data Menu and they only differ in the
navigation buttons as shown below for Edit Data:

Edit Data Vs Add/Create New Data

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Edit Data Add/Create New Data

To edit/modify records, click on the Edit Data Button . It will then prompt for the
proper passcode:

Type the passcode and click the Ok button. It will then show an activated Post Transaction
button as shown:

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Simply find the specific record to edit and replace with corrected data. Once satisfied, click
the Post transaction button to overwrite the previous record. Repeat the process if
necessary.

4.2.9 Search Data

This option is primarily for searching records in the system. There are three main selection
for this menu as

4.3 Main Tab

The Main Tab menu provides a more familiar Windows-based interface for users to navigate
through the system. It has six main functions as shown below:

Also, if you notice the Main Tab, the menu options on the right side after System Set-up focuses
more on the output side of the system. This includes generation of reports and creating custom
queries. It also provides a mechanism to export data from the system. As a result, only the File
menu will be discussed in this section.

4.3.1 Utility

This option has five main function as shown below:

Log-In used for logging in to the system. It has the same function as the Enter button in

the Main Board .

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Database Security this option is used for accessing the core tables, forms, queries,
scripts, etc. of the system. When clicked, it will prompt the following form which basically
asks the user if it wants to enable or disable the shift key:

Depending on the preference of the user, it will always ask for the super administrators
password through the following form:

This option is only used for super administrators and database administrators, thus, there
is no need to expound on it in this document.

Log-Out used for properly exiting and logging out of the system.

Change User Account used to view your individual account as Administrator. Just click
the Combo List Box then select Administrator and type d3p3d for the Password then
click ENTER.

Change Password used for changing y our previous password.

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5 System Outputs

5.1 Output Features

5.2 Financial Statement

1.) Trial Balance
a.) Pre Closing Trial Balance

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b.) Post Closing Trial Balance

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c.) Statement of Financial Position

Statement of Financial Position Statement of Financial Position

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D.) Statement of Financial Performance

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E.) Statement of Changes in Net Assets/Equity

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F.) Receipt of Notice of Cash Allocation/Subsidy from National

Government

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G.) Statement of TRAs Issued

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H.) Statement Managements Responsibility

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I.) Report of Check Issued

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5.3 Journals/Ledgers

5.3.1 SUBSIDIARY LEDGER

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General Ledger

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5.3.2 Special Journals

5.3.2.1 Check Disbursement Journal

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5.3.2.2 Cash Disbursement Journal

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5.3.2.3 Cash Receipt Journal ( Collections and Deposits)

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5.3.2.4 General Journal

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5.4 Queries

5.5 Exporting Data

1. Access EFRS by clicking the options tab.

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2. The Security Alert Box will appear, choose Enable this content then click ok.

3. To Extract Subsidiary Ledger per account, Click Export Data, then Ledgers, then Subdiary
Ledger per Code.

4. Save the Data to the deskstop, click ok

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5. Enter parameter value for Start Date and End Date then click Ok. In the Enter Account code
box enter the account code from the list of the accounts given . (See List of Account Code
2016) then click ok .

6. The Exported Data will appear in Excel Format.

ANNEXES
Annex A : PROCESS FLOW

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Annex B : Trial Balance process flow (required by COA)

Annex C: Multi User Set up

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FREQUENTLY ASK QUESTIONS

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1. Why include MFO/PAP Codes? eFRS is redesigned to comply with UACS, which we
otherwise called FOLMO. The new 5-segment and 54-digit code includes the MFO/PAP Codes;
without it, the transaction details will be incomplete.

To clarify the use of MFO/PAP Codes, these codes all originate from the approved Budget. Make sure
that your copy has standard codes as that of the DepED CO. All your budget items must have
corresponding codes. The supporting document as basis for recording is the OBr. Now, the purpose
of MFO/PAP Codes is to automatically compare the budgetary expenditures and the accounting
expenditures. Thus, only expenses (PS, MOOE, and CO) have MFO/PAP Codes; all other real
accounts plus the incomes and non-cash expenses accounts have no required MFO/PAP Codes. Just
choose the None or 000000000000000 (15 zeroes).
Further and more comprehensive discussions on MFO/PAP Codes can be read from the attached
eFRS User Manual Volume II.

2. What should be the basic Data Entry Discipline? eFRS is a database, intended to capture
financial information once but can be used many times. That is one reason why plenty of
required input cells. Now, data entry discipline is highly necessary which are:

a. 1 DV is 1 JEV (including ADA disbursements where 1 ADA has many DVs)

b. 1 Check is 1 JEV (in case 1DV has many cheques)

c. 1 Fund Source is 1 JEV (example the payroll where RLIP has a different source)

d. 1 RCD is 1 JEV for collection and 1 JEV for deposit

e. Entry is per check in order to reuse the info in bank recon

f. Entry is per OR or Dep Slip in order to reuse the info in cash management

For LDDAP-ADA with several payees, recording must follow the discipline 1 DV = 1 JEV and must
input repeatedly the ADA number.

3. How to establish Subsidiary Ledger? Setting up balances for SLs may be done in a
workaround manner. In establishing the SL, set up first the beginning balances using the
beginning balance template (in the System Setup menu) of the eFRS. Then proceed to
Add/Create Data button, click Other Transactions and prepare journal entries for the SLs;
debit/credit thereafter the GL account you established in the setup (as if reversing the
accounting entry made). Print the JEV and manually add the SL names and codes. Do the
same for the SLs of Cash-LCCA. Only that in the Add/Create Data button, choose Bank
Deposits and input the different bank account numbers.

You may find the same instructions in the eFRS User Manual Volume II, attached herewith. The SL
for Cash-LCCA is highlighted in the manual with separate instruction for its establishment.

4. The beginning balances of Receivables (including Cash Advances) and Payables accounts
for use in the Aging Schedules are not directly captured in the eFRS.

Best thing you can do is use the aging produced by eFRS (for the current year) and then
add/minus the beginning balances manually.

Though you can also establish firsthand the SL names and codes in the setting up of Payee List. Say
for example, set up BIR-1%, BIR-2%, BIR-3%, BIR-5%, BIR-2316. You shall have 5 payees for BIR in
the list. Then every time a transaction with BIR occurs, use the specific payee according to SL.

Take note that JEV for beginning balance established can be edited in the Edit Data facility of the
eFRS.

5. How to use the SUs MOOE Liquidation transaction button? The SU's MOOE Liquidation is
specifically included as major transaction type and major transaction button purposely to

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monitor liquidations of MOOE downloading for every Spending Unit (SU). This is for the use of
DOs and Main Campus-IUs which download MOOE to schools under them.

You have to put into the Payee field the concerned School (Elementary and High Schools). Then click
and select the Organization Code of the SU in the drop down list. Choose DO for ES and HS without
assigned Org Code (Main Campus for IUs), or the corresponding Org Code for those HS provided in
UACS.

6. A latest version of eFRS is now available, incorporated therein the additional Chart of
Accounts as well as those renamed or converted accounts and revised FS Format.
The PPA will no longer be in use as per UACS and revised Chart of Accounts. The Government
Equity account also is now renamed Accumulated Surplus/(Deficit). Under of COA Circular No. 2015-
02 dated March 9, 2015, the Financial Statement is become compliant to PPSAS

7. What to do when JEV Number skips or spoils? As regard the skipping or spoilage of JEV
numbers, only technicians most importantly the developer, Mr. Harold Magadia, can remedy
that. In case you cannot wait Mr. Magadia, you may consider doing the following options:

a. Always take note of the JEV count. What triggers the counting or assigning of new JEV number
are clicking the username, identifying the year or month or transaction date in the JEV Number panel,
choosing the Transaction Types. When not sure to continue the JEV preparation, never touch the
above buttons and fields.

Whenever the new JEV Number is given, please continue encoding and then post transaction. This is
to reserve that JEV number for the transaction you supposed to record. Then when you make up your
mind, go to Edit Data and search for that JEV Number and edit/finalize the correct JEV.

b. In case that the JEV Number was indeed skipped and spoiled, print a blank JEV, number it
according to the lost JEV, and then mark or stamp Cancelled.

8. How to review the number of JEVs you already prepared does not reveal in the Edit Data.

Used the F5 function to refresh the computer unit. That is to let our computer units absorb the
information or refresh.

9. How to check or review whether the recording and posting of transactions are correct? The
Detailed Trial Balance will help you out. It may not be part of the Financial Reports youve been
submitting to oversight agencies, but such report will let you know whether the FOLMO is
correct.

a. Review the Fund Source Codes whether they are correctly chosen per Account (or Object) Code.

b. Check whether the MFO/PAP Codes are consistent with codes in the Approved Budget.

c. Identify those Account (Object) Codes without Account Titles or Names because that signifies
erroneous entry. Such will compromise your GL and SL balances because the GL Code cannot be
identified correctly

10. Whom to seek help and/or technical assistance? The Information Technology/Research
Section (ITRS) that will administer a helpdesk for eFRS. You may also email Mr. Harold
Magadia at deped.harold@gmail.com or join to the DepEd eFRS Users Ako at FB Group.

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