ENHANCED FINANCIAL

REPORTING SYSTEM
(eFRS)
GAM Compliant
Objectives / Expectations:
 To be familiar on the reports required for a certain
period including the uniformity of the information
to be provided in the prescribed formats and
templates;

 To be able to appreciate the crucial roles of field

offices in submitting accurate and reliable reports;
and

 To fully grasp the proper usage / application of the

Enhanced Financial Reporting System.
What?
 eFRS stands for Enhanced Financial
Reporting System;

 It is based on FRS – an accounting system

used by “some” organizational units of
DepED;

 FRS’s primary use is to generate financial

reports needed by accounting units.
Why?

DBM-COA-DOF Joint Circular 2013-01

Because of GIFMIS
UACS with its 54-digit code format
Difficult to cope manually
Advantages
Saves time
Easy to produce reports
Easy to access and install
Can be set up as multi-user
Handy
User-friendly
FREE
Features
Creation of Account
Log In Function
Set Up Facility
Capture Financial Records
Search and Edit Facility
Print Reports
Query and Export Data Facility

6
System Requirements

Hardware Software
 A computer with at least  MS Windows XP or latest
Pentium 4 to latest version version
(CPU@2.50GHZ) Processor and  MS Access 2007, 2010, 2013 or
2.0 GB memory capacity (RAM) 2016
 Hard drive with at least 320 GB
to 500 GB of (disk space)
 Local Area Network (if used in
a computer network)
Introduction to
eFRS v.3.2
eFRS Versions
 Financial Report Application Flow Chart
1 2 Hardware

3
Encoding

Documents
Reports Created: 4
Journal Entry Voucher
ChkDJ, CRJ and CDJ
General Journal
Subsidiary Ledger
General Ledger
Trial Balance
Financial Statements
General Ledger Summary
MS Access Database
Management Responsibility
Other Schedules Page 10
eFRS Approval/Verification Codes

 c3ntr@l – to create new account

 156-88-6401 – verification code (creation
of new account)
 d3p3d – to set up beginning balance
 acctg – to edit data
 acct@d3p3d – to create disbursement
voucher
 Receipt of NCA
Major Categories: Cash Inflow
Sub Categories: Receipt of Notice of Cash Allocation

 Payment of Net Pay of Salaries/Benefits

Major Categories: Cash Outflow
Sub Categories: Payment of Personal Services

 Remittance of Mandatory Deductions (PS & GS)

Major Categories: Cash Outflow
Sub Categories: Remittance to GSIS/Pag-IBIG/PhilHealth
 Remittance to Private Lending Institutions (PLIs)
Major Categories: Cash Outflow
Sub Categories: Remittance of Other Payables

 Grant of Cash Advances (MOOE Downloading)

Major Categories: Cash Outflow
Sub Categories: Advances for Operating Expenses
• Bank Disbursement (Check/ADA, Staled/cancelled, Fund Transfer,
Bank Charges)

• Cash Disbursement (Petty Cash, Liquidations, CA Payroll)

• Cash Collection (RA Receipt, Due to BTr NG)
• Bank Deposit (Deposit of Collections RA, Deposit to BTr NG, Other Deposits)
• Other Transaction (Remittances to BIR, Non-Cash Expenses, Adjustment,
Closing Entries, NCA Receipt, NCA Lapsing, Others)

• SU’s MOOE Liquidation (Liquidation of MOOE Downloading (Elem /HS

Non IUs))
 Procedures that
must be followed in
eFRS 2018
Beginning Balances
Payee List
Authorized Signatories – Box A
Authorized Signatories – Prepared by
Certified Correct
Office Name (School Name)
Journal Entry Voucher Disbursement Voucher
acct@d3p3d
Must encode ALL required data fields
Must have a 1 JEV = 1 DV = 1 CHQ Mindset
If not sure, ASK and don’t leave it blank!
Always remember
“GARBAGE IN,
GARBAGE
OUT”
 DOs AND DON’Ts IN THE
eFRS
 Don’t leave blank the required fields.
 Do the backing up of files every month.
 Don’t use the “ESC” function in the
keyboard if you are in Data Entry.
 Do the proper closing of the eFRS.
 Don’t use the eFRS while in compressed
folder.
 Question or
Clarification?

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