BTMS Implementation

Roadmap for DepEd

Report
27 June 2019
Table of contents
1. Glossary of Abbreviations ..................................................................................................................................... 2
2. Executive Summary .............................................................................................................................................. 4
3. The Budget and Treasury Management System (BTMS) Overview ............................................................................ 5
4. Current Systems Used by the Department of Education (DepEd) ............................................................................. 1
5. High-level Recommended Implementation Roadmap for DepEd............................................................................. 5
5.1 Payroll Breakdown under Central Office ...............................................................Error! Bookmark not defined.
6. Breakdown of DepEd GAA ................................................................................................................................... 10
6.1 Payroll Breakdown under Central Office ....................................................................................................... 10
7. BTMS Requirements and Classes of Transactions ................................................................................................ 11
7.1 Initial Set-up Requirements ......................................................................................................................... 11
7.2 Budget Utilization – Classes of Transactions ................................................................................................ 13
7.3 Off Budgetary Items .................................................................................................................................... 16
8. BTMS Functions and Features ............................................................................................................................. 18
9. Current workflow of DepEd compared to BTMS workflow ...................................................................................... 20
9.1 General Process Flow .................................................................................................................................. 20
9.2 Activity Request (AR)/Purchase Request (PR) .............................................................................................. 20
9.3 Authority to Conduct (ATC) ........................................................................................................................... 21
9.4 Purchase Order (PO), Obligation Request Status (ORS) ................................................................................ 22
9.5 Disbursement ............................................................................................................................................. 23
9.6 Payment ..................................................................................................................................................... 24
9.7 Collection and Receipts............................................................................................................................... 25
9.8 GASTPE ...................................................................................................................................................... 26
9.9 Payroll ........................................................................................................................................................ 27
10. Annex ................................................................................................................................................................. 29
10.1 Answers to Questions Raised by DepEd IT (As of 4/22/2019) ...................................................................... 29
1. Glossary of Abbreviations

ACIC Advise of Checks Issued and Cancelled

AD Accounting Division
APP Annual Procurement Plan
AR Activity Request
ATC Authority to Conduct
BCUV Budget Control Update Voucher
BMS Budget Monitoring System
BTMS Budget Treasury Management System
BTr Bureau of the Treasury
CAF Certification of Availability of Funds
CA Chief Accountant
Capex Capital Expenditures
CDS Cash Disbursement System
CIP Construction in Progress
CO DepEd Central Office
COA Commission on Audit
CRS Cash Receipt System
DBM Department of Budget and Management
DBM-PMO Department of Budget and Management – Project Management Office
DBP Development Bank of the Philippines
DepEd Department of Education
DERPS DepEd Enterprise Resource Planning System
DO DepEd Division Office
DOF Department of Finance
DR Delivery Receipt
DV Disbursement Voucher
eFRS Enhanced Financial Reporting System
eMDS Electronic Modified Disbursement System
FAP Foreign Assisted Projects
FAR Financial Accountability Report
FI Financial Institution
FT Fund Transfer
GAA General Appropriations Act
GASTPE Government Assistance and Subsidies Program
GOP Government of the Philippines
GRN Goods Received Note
HRAS HR and Admin Service
IAR Inspection and Acceptance Report
IT Information Technology
JEV Journal Entry Voucher
LBP Land Bank of the Philippines
LDDAP List of Due and Demandable Accounts Payable
LDDAP-ADA List of Due and Demandable Accounts Payable – Advice to Debit Account
LR Learning Resource
MDS Modified Disbursement System
MOOE Maintenance and Other Operating Expense
NCA Notice of Cash Allocation
NGA Non-Government Agencies
NTA Notice of Transfer of Allocation
NYDDAP Not Yet Due and Demandable Accounts Payable
OP Order of Payment
ORS Obligation Request Status
OT Overtime Pay
P2P Purchase-to-Pay
PAP Program, Activity, Project
PEFA Public Expenditure and Financial Accountability
PFM Public Financial Management
PhilGeps Philippine Government Electronic Procurement System
PMD Procurement Management Division
PMIS Program Management Information System
PO Purchase Order
PPE Property Plant and Equipment
PR Purchase Request
PS Personnel Services
R2R Record to Report
RC Responsibility Center
RO DepEd Regional Office
RRV Revenue Receipts Voucher
RV Revenue Voucher
SAM Security Access Matrix
UACS Unified Accounts Code Structure
WFP Work and Financial Plan
2. Executive Summary

A component of the Philippine government’s significant fiscal expansion and budget reform is in the
implementation of the integrated Budget and Treasury Management System (BTMS). The Department of
Education (DepEd) presently runs five (5) separate systems, each one carrying out the recording and monitoring
functions of different steps within the Purchase-to-Pay (P2P) process. To ease the BTMS’ implementation and
adoption within the Agency, SGV was tapped to develop an assessment and roadmap for its implementation
across Central, Regional, and District Offices.

More specifically, SGV performed a current-state target-state assessment for the implementation of BTMS in the
agency, and from that developed a high-level roadmap to guide the Agency through the BTMS implementation.

Section 1 of the report provides a brief overview of the BTMS. This includes the context in which it is to be
implemented, and its contribution towards a more efficient, more transparent, and unified budget execution and
management across all government. Section 2 summarizes the Agency’s five (5) current systems and the
functions serves in DepEd’s procurement processes. Section 3 presents the high-level recommended
implementation roadmap for the first year of its initial implementation, as well as the 3-year full-implementation
plan. Section 4 presents a summary of the General Appropriations Act (GAA) breakdown to highlight the areas of
greatest spending. Section 5 discusses the BTMS target state, and with that the requirements, classes of
transactions it processes, and its general functions and features.
3. The Budget and Treasury Management System (BTMS) Overview

Upon inception of the BTMS, the Philippines was evaluated by the Public Expenditure and Financial
Accountability (PEFA) and they found out key specific points about the country’s financial management. The
program provided a framework for assessing and reporting on the strengths and weaknesses of Public Financial
Management (PFM) using quantitative indicators to measure performance. The findings are the following:
 Lacks budget credibility
 Budget not results-based
 Lack of funding predictability
 Weak budget oversight by Congress and the public
 Weak cash management system
 No common budgetary and accounting classification
 Weak monitoring of contingent liabilities

And potential solutions made by the Philippines are the following:

 PFM Reform (EO 55 of 2011)
A comprehensive reform agenda that seeks to improve and harmonize the government’s financial
management processes and information systems.
 PFM Committee
Composed of COA, DBM, DOF and Bureau of the Treasury to oversee the implementation of the PFM
Reform Roadmap.
6 key initiatives:
1. Budget Reporting and Performance Standards
2. Accounting and Auditing Reforms
3. Improvement of Treasury Cash Management Operations
4. Liability management
5. Government Integrated Financial Management Information Systems
6. Capacity Building

BTMS: First Phase towards Integrated Financial Management Information Systems

The three oversight agencies, DBM, DOF and COA will be integrating financial information through BTMS. All
spending agencies will be using BTMS as their new source of report generation to these three oversight agencies.
BTMS will be providing Instantaneous and direct data access and extraction, accessible view of the entire budget
of the Philippine government at any given time and automation of report generation.

Things to be noted are that existing financial statements and accounting systems can be maintained if desired.
Hence, it is emphasized that the purpose of BTMS is for a sovereign and national-level management. Lastly, the
NGAs can utilize BTMS for their own management and compliance requirements.
4. Current Systems Used by the Department of Education (DepEd)

Presently, DepEd makes use of five (5) information management systems serving specific functions
within the procurement and reporting processes. These are all standalone systems with unique
interfaces. Any migration of data requires manual consolidation and uploading.

Program Management Information System (PMIS)

At present, the PMIS is currently being implemented to DepEd at divisions. The most benefited division is the
Planning Division because they utilize the system in determining the required outputs and other necessary
information and consolidation for budget planning. The system is also linked to BMS, wherein the outputs of
BMS – like the obligation and disbursement – are uploaded to the system. PMIS analyzes this information to
generate Utilization reports, which then becomes the basis for DepEd to assess the performance of the individual
units.

Budget Monitoring System (BMS)

The BMS is a system that is heavily used by the Budget division. According to the Budget division, they also have
the GAA and the related appropriations and allotments linked into the system. In relation to this, DepEd can track
how many and how much obligations are outstanding, as well as, the disbursements. Overall, the system
provides the Budget division the reports required by COA and DBM.

Enhanced Financial Reporting System (eFRS)

This system is used by the Accounting division for recording disbursements, collections and other transactions
(e.g. periodic adjustments). The recorded transactions are utilized by the system in generating disbursement
vouchers in order for the Cash section to record payment. The system is also capable of producing Financial
Statements and other reports for internal management.

Cash Disbursement System (CDS)/Cash Receipt System (CRS)

These systems are under the custody of the Cash section. After the recording of disbursements in Accounting
division, the Cash section uses the CDS in recording the payment. Although the Cash section is the owner of this
system, they give access to the Accounting division for the preparation of LDDAP-ADA. For transactions involving
the receipt of cash (e.g. refunds and payment of customers) they use the CRS in recording these transactions.

DepEd Enterprise Resource Planning System (DERPS)

At present, this system is still on the development stage. The purpose of the system is to integrate all the systems
within DepEd. The Phase one of the development focuses on the Payroll, Asset Management and Finance
systems.

Summary of the different current systems of DepEd with their corresponding features, reports and
users:

Feat ures Report s Users

 Transaction  Requesting  Agency
recording and Units Procurement Plan
reporting  Planning  Work and Financial
 Consolidation of  Budget Plan
APPs  Accounting  Physical and
 Monitoring of Fund  Procurement Financial targets vs.
Utilization  Cash Accomplishments
 Status of Approved
Allocation vs.
Utilization
 Status of Sub-
Allotment Release
Order vs. Utilization
 Status of
Procurement and
Implementation
Milestones
 Record Keeping  Budget  FAR1 and FAR1A
 Program/  Summary By Object
Activity
of Expenditures, By
 Project (PAP)
and Allot ment Appropriations
Releases Type
 Registry of  By Object of
Allotments and Expenditures, By
Obligations
Program/ Activity/
 Disbursements
Details Project
 Sub-ARO  List
Preparation Allotments/ Sub-
 Earmarking Allotments (LASA)
 Prior Year’s
FAR1B
Obligations
 Other Reports

 Recording and  Accounting  Disbursement

reporting Voucher (DV)
 Disbursements  Journal Entry
 Collections Voucher (JEV)
 NCA/ NTA  Financial Statement
lapsing  Trial Balance
 Other
 Journals/ Ledgers
Transactions
 General /
(e.g.
Subsidiary
Depreciation,
Ledger
etc.)
 Special
Journals
 Check
Disbursement
 Cash
Disbursement
 General

 Cash Receipt Data  Cash  Report of Advice to

Entry Form Debit Account Issued
 Cash Deposit Data (RADAI)
Entry Form  Report of Checks
 Run Reports at end Issued (RCI)
of Day  Report of Cancelled
 Track un-deposited Checks
cash and check  Report of Collection
received and Deposits (RCD)
 Recording of  Accounting (for  LDDAP List and
transactions creation of LDDAP- Summary
 Accounting Division ADA)  Disbursement
Module  Cash Vouchers (DV)
 Cash Division Module  Accounting
 Inquiry Module Department Reports
 Email Notification  Production of Checks
Module  Advise of Checks
Issued and Cancelled
(ACIC)
 Disbursement
Reports
 Viewing of Current
Receivables

 Payroll  For verification with  For verification with

 Asset Management DepEd DepEd
 Finance
5. High-level Recommended Implementation Roadmap for DepEd

There would be two options for the roadmap. DepEd may opt to include one RO with its DOs during the parallel
run or to include all their ROs during the training for the parallel run of BTMS. The addition of a RO during the
parallel run is to let the central office to practice the recording of downloaded funds to ROs and DOs from school
building expenditures.
For the first option:

The first suggested roadmap will have three stages which are divided into implementation to the central office
including NCR as the RO and all NCR DOs, implementation to the rest of regional offices, division offices, and
implementing units, and the full implementation of BTMS. The implementation will begin in the second half of
2019 starting with a parallel-run in five selected programs in the central office, NCR RO and DOs.

The succeeding year will undergo the full implementation of BTMS in the central office, NCR RO and NCR DOs.
There would be a potential sunsetting of their current system, specifically, their EFRS, CDS, CRS and BMS.
However, it is suggested that the central office, NCR RO and all NCR DOs to maintain their PMIS and DERPS
systems.

The implementation for the central office during the first two years will be replicated to the rest of the regional
offices and division offices. Once full implementation begins in the central office, NCR RO and all NCR DOs, the
parallel-run for the rest of regional offices will begin. Prior to this, regional offices will need to identify their
biggest transactions. During the implementation of the regional offices, training will be provided to the end users
of BTMS. After the training the end users in regional offices, full implementation will then take place for the
succeeding year.

The regional offices will also have the potential sunsetting of their current system, specifically their EFRS, CDS,
CRS and BMS. However, it is recommended that ROs maintain their PMIS and DERPS systems. For the third
quarter of the year 2020, the parallel runs for division offices and implementing units will start. In 2022, division
offices and implementing units will start on their full implementation of BTMS. As with the central and regional
offices, division offices and implementing units are advised to have a potential sunsetting of their current
systems, specifically, EFRS, CDS, CRS and BMS. However, it is recommended that division offices and
implementing units to maintain their PMIS and DERPS systems. Once implementation has taken place, division
offices and implementing units are advised to consolidate the transactions from the school division offices.

In the year 2023, there would be a nationwide utilization of BTMS and DepEd can have a potential sunsetting of
PMIS but they need to keep DERPS since this system is mostly used in their payroll. Furthermore, it is expected
that BTMS will now generate the complete financial statement of DepEd.

2019 – Preparation, End User Training, Pilot Run and Orientation

The recommended implementation roadmap will begin with the set-up of BTMS requirement in June 2019. Also,
workshops for RCs and SAM will happen within the said month. Moreover, the BTMS support structure will also
be developed in June. For the month of September, there would be BTMS budget utilization training for the end
users in the central office, NCR RO and all NCR DOs. Also, the parallel testing will begin in the selected
implementing offices within the central office, NCR RO and all NCR DOs that will capture the selected 2019
transactions namely: Government assistance and subsidies program (GASTPE), learning resources (LRs),
buildings, payroll and IT equipment. The last activities for 2019 is orientation for beginning balances and
preparation for 2020 parallel run.

2020 – BTMS Set-up, Beginning Balance and Full Utilization

The activities recommended for 2020 will start with the uploading of Not Yet Due and Demandable Obligations.
For the next month, CO needs to upload their beginning balance. There would only be a one-time upload of
beginning balances because this will automatically be carried over in the subsequent years. During the whole
year, there would be 100% capture of 2020 transactions for the central office, NCR RO and all NCR DOs. Also,
there would be reconciliation monitoring at transaction level where the reports generated from BTMS will be
compared to the reports from their manual process.

For the second option:

The second suggested roadmap will also have three stages which are divided into implementation to the central
office including all regional offices, implementation to division offices, and implementing units, and the full
implementation of BTMS. The implementation will begin in the second half of 2019 starting with a parallel-run in
five selected programs in the central office and all ROs.

The succeeding year will undergo the full implementation of BTMS in the central office and all regional offices.
There would be a potential sunsetting of their current system, specifically, their EFRS, CDS, CRS and BMS.
However, it is suggested that the central office all regional offices to maintain their PMIS and DERPS systems.

The implementation for the central including all regional offices office during the first two years will be replicated
to the rest of the division offices and implementing units. Once full implementation begins in the central office
and all regional offices, the parallel-run for the division offices and implementing units will begin. Prior to this,
division offices and implementing units will need to identify their biggest transactions. During the
implementation of the division offices and implementing units, training will be provided to the end users of
BTMS. After the training the end users in division offices and implementing units, full implementation will then
take place.

The division offices and implementing units will also have the potential sunsetting of their current system,
specifically their EFRS, CDS, CRS and BMS. However, it is recommended that division offices and implementing
units maintain their PMIS and DERPS systems. For the succeeding year, division offices and implementing units
will start on their full implementation of BTMS. As with the central and regional offices, division offices and
implementing units are advised to have a potential sunsetting of their current systems, specifically, EFRS, CDS,
CRS and BMS. However, it is recommended that division offices and implementing units to maintain their PMIS
and DERPS systems. Once implementation has taken place, division offices and implementing units are advised
to consolidate the transactions from the school division offices.

In the year 2023, there would be a nationwide utilization of BTMS and DepEd can have a potential sunsetting of
PMIS but they need to keep DERPS since this system is mostly used in their payroll. Furthermore, it is expected
that BTMS will now generate the complete financial statement of DepEd.

2019 – Preparation, End User Training, Pilot Run and Orientation

The recommended implementation roadmap will begin with the set-up of BTMS requirement in June 2019. Also,
workshops for RCs and SAM will happen within the said month. Moreover, the BTMS support structure will also
be developed in June. For the month of September, there would be BTMS budget utilization training for the end
users in the central office and regional offices. Also, the parallel testing will begin in the selected implementing
offices within the central office and regional offices that will capture the selected 2019 transactions namely:
Government assistance and subsidies program (GASTPE), learning resources (LRs), buildings, payroll and IT
equipment. The last activities for 2019 is orientation for beginning balances and preparation for 2020 parallel
run.
 2020 – BTMS Set-up, Beginning Balance and Full Utilization

The activities recommended for 2020 will start with the uploading of Not Yet Due and Demandable Obligations.
For the next month, central office needs to upload their beginning balance. There would only be a one-time
upload of beginning balances because this will automatically be carried over in the subsequent years. During the
whole year, there would be 100% capture of 2020 transactions for the central office. Also, there would be
reconciliation monitoring at transaction level where the reports generated from BTMS will be compared to the
reports from their manual process.

5.1 Reconciliation of captured transactions

It is expected that the full utilization of the Budget Treasury and Management System (BTMS) at the
Central Office to start on January 2020. During the parallel run, a reconciliation of recorded
transactions will be done by the end of the Fiscal year. This is to ensure that BTMS was able to capture
100% of the transactions based on the 2020 General Appropriations Act. Moreover, a comparison
between the generated reports of BTMS and DepEd’s current systems will be done to determine if the
systems come up with the same outputs.
6. Breakdown of DepEd GAA

The breakdown shows the five programs namely, Payroll, IT Equipment, Learning Resources (LRs), Government
Assistance and Subsidies Program (GASTPE), and Other, which covers almost 90% of the appropriations to
DepEd. Those bureaus or divisions handling these programs are the targets for pilot testing the BTMS. According
to Asec. Abcede, they want the system to capture all transactions involved under the Payroll program which takes
up 70% of their appropriations.

6.1 Payroll Breakdown under Central Office

The breakdown shows the amount of Personnel Services allotted for each program that is divided further into
Basic Salary and Allowance and Benefits.
7. BTMS Requirements and Classes of Transactions

7.1 Initial Set-up Requirements

General Appropriation Act (GAA)

The GAA is composed of the annual expenditure program of the National Government and its Agencies. The
approved GAA is uploaded by DBM into the system on an annual basis before the agencies can use the system to
process their transactions.

Set-up procedure for GAA

Responsibility Center/Transaction Center

From the BTMS definition, it is a unit composed of a creator and approver. An understanding of the current
structure of RC is necessary to be able to provide recommendations of a more efficient structure. To do the initial
set-up, DBM-PMO and DepEd will conduct an agency workshop to identify the related RCs. The information for
RCs is provided by DepEd formatted to BTMS template, before the DBM-PMO uploads the list of RCs in the
system.

Sample of responsibility center

 Set-up procedure for RCs

Security Access Matrix (SAM)

It shows the list of users, user roles and their access rights in the system. To do the initial set-up, DBM-PMO and
DepEd will conduct an agency workshop to define their user roles and access rights. The information on SAM
provided by DepEd is formatted to the BTMS template before the DBM-PMO uploads the SAM in the system.

Sample of SAM

Set-up procedure for SAM

Templates

Templates are required for the initial set-up for BTMS. Data from DepEd to complete the templates should be
provided for uploading by DBM-PMO to the system. Most of the data will be uploaded only and not manually
inputted to the system. BTMS also contains features like a maintenance screen wherein users can use this for
additional data (e.g. new employee recording) or updates within the system so that they do not need to create
new templates anymore. There will be activities regarding the preparation and uploading of these relevant
templates to be held during the preparation for the pilot run.

Set-up procedure for SAM

The 5 templates needed are the following:

1. Vendor Template - Contains the list of suppliers to be paid (including schools, regional offices and
division offices). Vendors not listed in PhilGeps needs to be provided by DepEd. This delivers the ability
to select vendors/suppliers for payment of goods and services. Template should be completed by
DepEd and to be submitted to DBM-PMO for one-time uploading to BTMS.
2. Customer Template - Contains vendors/resources where the agencies receive payment from. Usually all
vendors are tagged as customers. The purpose of this template is for the ability to select vendors/
suppliers for income of goods and services (e.g. Sale of bid documents). The template should be filled
with customer list and to be submitted by DepEd to DBM-PMO for one-time uploading to BTMS.
3. Employee Template - Contains employee list to aid personnel service payments (e.g. payroll, cash
advance, other forms of employee related payments, etc.). Features included is the ability to choose an
employee per transaction during payroll. Template should be filled with the employee list and should be
submitted by DepEd to DBM-PMO for one-time uploading.
4. Financial Institution Template - Contains only bank information where DepEd is dealing with (e.g. LBP,
DBP, etc.). The purpose of this template is to link accounts and give the users the ability to view bank
information details (e.g. bank address, bank no., contact person, etc.). The template should be filled
and completed with the financial institutions list and should be submitted by DepEd to DBM-PMO for
one-time uploading.
 5. Bank Master Data - Contains the information regarding the physical bank accounts and virtual Modified
Disbursement System (MDS) accounts. The use of this template is for the BTMS users to select relevant
accounts to debit during disbursement. The template should be filled with the bank master data
information and to be submitted by DepEd to DBM-PMO for one-time uploading.

7.2 Budget Utilization – Classes of Transactions

Regular Budget - Personnel Service

Personnel service includes transactions involving the release and remittances of payment and deductions of
salary employee loan payments, and other employee benefits.

Payroll Disbursement

This involves the release and remittance of payments representing the salaries/payroll of the Agency’s
employees or public-school teachers in the case of DepEd. Aside from payments of salaries/payroll, deductions
are also done e.g., deductions representing amortization payments of teachers’ loan. Single transaction for the
payroll for all employees on the designated paydays as well as the total pre-approved budget for payroll for the
fiscal year.

Release of
Obligation Disbursement
payment

Creation of DV for payroll disbursements

The handling procedure for personnel service starts with the creation of obligation, specify the type of obligation,
for example payroll. Then, it will create disbursement that will initiate the preparation of the payment or
remittance of funds, with the required information for tracking and recording purposes. Next, the Release of
Payment will take place. During this process, the transfer or payment of funds is affected, whether through
electronic funds transfer or check or remittance, as pre-agreed by the parties involved.

Overtime (OT) Pay

Overtime pay disbursements are taken from available allotment under Personnel Services for the current year.
Within the BTMS, the disbursement of overtime pay requires the realignment of appropriations and allotment of
the affected expenditure item. This is done through the Budget Control Update Voucher (BCUV).

BCUV Obligation Disbursement

Release of
payment

Creation of DV for overtime pay

Other employee compensation (e.g. Representation Allowance)

The process will go under the normal process starting from obligation to the release of payment.

Creation of DV for employee compensation

Regular Budget - Maintenance and Other Operating Expenses

Maintenance and Other Operating Expenses (MOOE) include recurring operating expenses that do not fall under
personnel services. It also covers the following transactions:
 Accountable Advances - These are expenses that cannot be paid through cheque / ADA. Examples of
this are the travel expenses and field work expenses.
 Direct Payments – These are utilities, annual fees and it also includes Government Assistance to
Students and Teachers in Private Education (GASTPE).
 Purchase of Procurement Goods – These are purchases as per the Annual Procurement Plan (APP) and
Emergency purchases. Expenses incurred through purchase procurement, goods direct from suppliers,
basic services, repairs, and maintenance. These transactions follow the standard Purchase to Pay (P2P)
process.

One of the pre-selected programs for the pilot-run of BTMS includes GASTPE that falls under MOOE. The handling
procedure for GASTPE will be under direct payments that starts with the creation of one obligation that covers the
lumpsum amount of all GASTPE transactions then it will generate multiple disbursements that will include one
disbursement per school. Currently, there are total of 3,470 secondary schools and total of 4,466 private
schools. Also, the 2019 budget of GASTPE is Php 32,121,214,000.

Creation of DV for GASTPE under direct payments

Regular Budget – Capital Outlay

Capital outlay transacts and records capital expenditures with benefits that extend beyond the fiscal year. This
module or functionality is used for initiating, transacting and recording capital expenditures or Capex, which is
defined as purchase of or investments in Property, Plant and Equipment (PPE), asset that have benefits that
extended beyond the fiscal year. Capex referred to here are Buildings, IT Equipment, and Learning Resources
(LRs).

Goods received
Purchase request Purchase order
note

Release of
Disbursement
payment

Creation of DV for capital outlay

The handling procedure of capital outlay under BTMS starts in creation of purchase request. After this, system
generates a purchase order and subsequently transacted or fulfilled. Then the Agency receives the purchased
goods, at which goods received note enters the BTMS. Then, disbursement is released. During this process, the
preparation and recording of the payment for the goods purchased is made, with the requisite information and
date included for tracking and recording purposes. The last step is the Release of Payments, where in the Agency
causes the payment or transfer of funds to the suppliers following the pre-agreed payment channel.

Foreign Assisted Projects (FAPs)

Foreign assisted projects are projects partly or wholly funded from foreign sources through soft loans or grants
(financial or in-kind), or a combination of thereof. This covers loans which include reimbursement, direct payment
and working or interest fund. Also, it covers transactions for GOP counterpart which includes cash, in-kind and
other grant forms.

The specific handling procedure for foreign assisted projects is yet to be determined. The developers will hold an
exercise to determine the different scenarios to craft tailor-fitted instructions.

Non-Cash Transactions

Non-cash transactions are used to record the transactions that is not involved in cash transactions in the regular
budget and adjust the account to reflect the final/proper balances. This covers transactions like liquidation of
cash advances, periodic adjustments, receipt of Notice of Cash Allocation (NCA), Notice of Transfer of Allocation
(NTA) and capitalization of Construction in Progress (CIP).

Attach Supporting
Preparation of JEV
Documents

Handling procedure for Non-Cash Transactions

The handling procedure for non-cash transaction under BTMS is recorded through the preparation of a journal
entry voucher (JEV).

Fund Transfers (FTs)

Fund transfers can be transfer of funds or transfer of appropriation from the Source Agency to the Implementing
Agency.

Creation of DV for transfer of funds (Source Agency - Due From)

Creation of DV for transfer of funds (Implementing Agency – Due To)

Transfer of funds is handled by the BTMS through Obligation to Disbursement Voucher functions from the Source
Agency’s point of view. For the receiving agency or implementing agency, they the Revenue Voucher to Revenue
Receipts Voucher function to record the transaction. Take note that under this transaction, the Agencies should
use the “Due from” and “Due to” codes to avoid the floatation income and expense.

Disbursements with Classifications

 Disbursements wit classifications are transactions that can be directed to the creation of Disbursement Vouchers
(DV) without linking to prior transactions. Transactions that uses disbursements with classifications are cash adv
ances and settlement of liabilities. Cash advances are issuance of operating units for payments of operating
expenses that is later liquidated.

Cash Advance activities include:

 Advances for operation expenses
 Advances for payroll
 Advances for special disbursing officer
 Advances to officers and employees
 Advances to contractors
 Government statutory remittances
 Remittances to other creditors (union, employee loan providers)
 Establishment of petty cash/revolving fund
 Advances to Procurement Service

Settlement of Liabilities activities include:

 Prepaid Expenditures (Rents, Insurance, etc.)
 Payments for Prior Year Obligations - NYDDAP
 Payments for Prior Year Obligations - LDDAP
 Return of Performance Bond
 Return of Retention Fee
 Payment of Lease Payables
 Payment of Long Term Loans
 Payment/Settlement of Trust Liabilities
 Application/Refund of Customer Deposit Payable
 Payment of Monetization of Accrued Leave/Retirement Payable
 Payment/Return of Tax Refunds

Creation of Disbursements with Classifications

This type of disbursements will directly be entered to BTMS using disbursement voucher then it will proceed to
payment.

7.3 Off Budgetary Items

Off budgetary items are trusts which include revenue and other receipts collections from different sources. Also,
this covers retained income, revolving funds and trust receipts.

Goods received
Purchase request Purchase order
note

Release of
Disbursement
payment

Creation of Off-Budgetary Items

The handling procedure for this type of transaction is on a normal process that will undergo purchase request up
to the release of payment. The only difference in the handling procedure for this type of transaction is that the end
user will need to choose a different fund source in UACS. Moreover, the detailed procedure will be discussed
further.
8. BTMS Functions and Features

The BTMS Online workflow passes through different approvers, from Creator, First-Line Approver, Second-Line
Approver and Final Approver. Each workstream follows a relatively uniform flow, containing at least one creator
and at least one reviewer/approver. Final approval at the end of each workstream triggers the initiation of the
succeeding workstream which will carry on until the completion of the Purchase to Pay (P2P) and Record to
Report (R2R) processes.

The following is the Purchase-to-Pay and it’s built in controls:

1. Purchase Request
Features include Built-in-budget control and earmarking of funds. Under this stage of transaction, the
system automatically produces commitment and earmarks the amount for the request. Reports like List
of PR, PR List by PO No. and PR Details are readily available after the completion of transaction.

2. Purchase Order
For PO, BTMS validates the PO against PR. After the approval of PO, the system automatically creates an
obligation and closes the related commitment. Reports like PO Listing, PO by Vendor, FAR1 and FAR1a
are readily available after the completion of the transaction

3. Goods Received Note

BTMS will add additional form recording of goods and services and sets max amount of disbursements
related to purchase eligible for payment. GRN triggers the recording of asset in the system. Reports like
GRN Listing, GRN by PO and GRN awaiting invoice will be generated.

4. Disbursement Voucher
The system will not create a DV without the requisite documents or attachments. For procurable goods,
GRN is required to proceed with the disbursement. In the case of non-procurable goods, there must be
an obligation request. The system will automatically create journal entries and updates LDDAP. Reports
like DV List by Voucher No., Vendor Analysis Report, Accounts Payable Report, FAR3 and FAR4 will be
generated.

5. Payment
For Payment, process can be completed once prior steps and requirements are met. The system will
automatically create payment entries and create LDDAP-ADA / Checks. Reports like Advice of Check
Issued and Cancelled Report, Summary List of Check Issued Report, FAR1, FAR1a and FAR2a will be
generated.
9. Current workflow of DepEd compared to BTMS workflow

DepEd’s current workflow of process is compared side-by-side with the BTMS workflow. The process for
each transaction is viewed from the start which is the creation of requests, review and approval of
different heads until the final approver that will complete the transaction. Since BTMS has its own
processes, it is also mapped out to see the processes that each of the users will undergo as they use the
system. Conclusion comes next as DepEd’s current process is benchmarked alongside BTMS process to
identify any redundancy of work or similarities of system objectives as well as the bottlenecks that will
help the users to decide for the possible sunsetting of current systems during the parallel run.

9.1 General Process Flow

The overview of the general process flow of BTMS above shows that BTMS covers the functionalities of DepEd’s
current system.

9.2 Activity Request (AR)/Purchase Request (PR)

DepEd: Activity Request

Proponent Unit prepares Activity Request (AR) and requests approval from Asec. or Usec. If not approved it will
remain in the Proponent Unit for revision. If approved, it will be forwarded to the Planning Division for evaluation
(completeness, accuracy against WFP, compliance to prevailing standards). If passed the Planning Division, the
AR and corresponding documents are sent to the Budget Division. If not, it will be charged back to the proponent
unit for revision. Once the Budget Division receives the AR and the Supporting Documents, it will review the AR
and encode the transaction into BMS.

BTMS: Purchase Request (PR)

 Proponent Unit staff prepares PR and requests approval from the Proponent Unit Head. If approved, it will be
forwarded to the Budget Division. If not, the PR is sent back to the Proponent Unit for revision or cancellation. The
Budget Division staff will review PR and transition it to the Budget Division Head for approval of PR. If approved,
PR will be sent to the Procurement and Management Division for review and approval. If not, PR will be sent back
to the Proponent Unit.

Relationship of current system to BTMS

The term Activity Request in DepEd means procurement within their approved plans. Under BTMS, since it is
within the budgeted plan. The proponent can start the procurement. Moreover, BTMS does not need the
evaluation of the Planning Division since the GAA of DepEd is uploaded in the BTMS and the system will
automatically check if the requested transaction has a budget. Both of the process will require the review and
approval of the budget division. Once approved by the Budget Division, the system earmarked the amount need
for the transaction. In addition to this, DepEd will also need the approval of the Procurement Division which is not
present in their current process.

9.3 Authority to Conduct (ATC)

DepEd: Authority to Conduct (ATC)

Proponent Unit prepares Authority to Conduct (ATC) and requests approval from Asec. or Usec. If not approved, it
will remain in the Proponent Unit for review or cancellation. If approved, it will be forwarded to the Planning
Division for evaluation (completeness, accuracy against WFP, compliance to prevailing standards). If passed the
Planning Division, the ATC and corresponding documents are sent to the Budget Division. If not, it will be charged
back to the proponent unit for revision. Once the Budget Division receives the ATC and the Supporting
Documents, it will review the ATC and encode the transaction into BMS. If approved, the Budget Division certifies
the availability of Allotment and transmits the documents to the Accounting Division. The Accounting Division will
then review if the ATC passed Planning and Budget Division, if documents are complete, and if it complies to
standards and then conducts Pre-Audit. If it passed the evaluation of the Accounting Division, ATC is transmitted
to the Usec Of Finance. If not, it will be sent back to the Proponent Unit. The Usec. of Finance will then review and
approve ATC before sending it back to Proponent Unit.

BTMS: Budget Control Update Voucher and Purchase Request

 The Budget Division Staff manually prepares the realignment need and records it in the system through Budget
Control Update Voucher (BCUV). Once completed, it will be sent to the Budget Division Head for approval. If
approved, a notification can be sent to the Proponent Unit that it can already start the procurement. If not, it will
be sent back to the Budget Division staff for revision or cancellation. After receiving the notification, the
Proponent Unit staff prepares PR and requests approval from the Proponent Unit Head. If approved, it will be
forwarded to the Budget Division. If not, the PR is sent back to the Proponent Unit for revision or cancellation. The
Budget Division staff will review PR and transition it to the Budget Division Head for approval of PR. If approved,
PR will be sent to the Procurement and Management Division for review and approval. If not, PR will be sent back
to the Proponent Unit.

Relationship of current system to BTMS

The approval of ATC is done outside the BTMS. After the approval of ATC, realignment will take place in BTMS
through the use of Budget Control Update Voucher (BCUV) function. This will update the distribution of allotment
in the system. After the BCUV is approved on the Budget Division, the proponent unit can start their procurement
using the usual process in BTMS.

9.4 Purchase Order (PO), Obligation Request Status (ORS)

DepEd: Purchase Order, Delivery Receipt and Inspection Acceptance Report

Procurement Service prepares Purchase Order (PO) and requests approval from Procurement Service Head. If
approved by the Division Head, the PO is transmitted to the Budget Division to certify the availability of
allotments and recording of transaction into BMS. After Budget Division, the PO will be forwarded to Asset
Management Division for review and approval. Once the Asset Management Division (AMD) approves PO, it will
be sent to the suppliers. Upon delivery of goods, the AMD inspects the goods delivered and prepares Delivery
Receipt (DR) and Inspection and Acceptance Report (IAR). The goods are sent to the Proponent Unit while the DR
and IAR are sent to the Accounting Division for recording.

BTMS: Purchase Order (PO), Obligation Request Status (ORS) and Goods Received Note (GRN)
 Procurement Division Staff prepares PO and once it is done it will be sent to Division Head for approval. If
approved, the PO will be sent to the Budget Division. If not approved, it will be sent back to Procurement Division
staff for revision or cancellation. After the Budget Division receives the PO, the staff reviews and evaluates the
PO. If passed, it is sent to the HR and Administrative Service. If not, the PO is sent back to the Procurement
Division staff. The HRAS decides whether to approve the PO or not. If approved the PO is sent the supplier. If not,
the PO is sent back to the Procurement Division. Once the goods are received, it is recorded in the system by the
AMD staff through GRN and forwards it to the AMD Head for approval.

Relationship of current system to BTMS

Under this transaction, the process for both systems is similar until the Purchase Order is created and shipped to
the supplier. The only difference is the accounting will not be part of the process under BTMS compared to their
usual process because after the creation of GRN in BTMS the system automatically creates journal entries to
record the goods received either as Property, Plant and Equipment or Inventory.

9.5 Disbursement
DepEd: Disbursement Voucher (DV) and Obligation Request Status (ORS)

Proponent Unit prepares Disbursement Voucher (DV) and Obligation Request Status (ORS) and sends it to
Budget Division. Budget Division receives the Activity Request (AR)/Authority to Conduct (ATC), ORS and DV. The
ORS is recorded in Budget Management System (BMS) and the DV is recorded in Disbursement module by the
Budget Division Staff. Signed AR, ORS and DV will be forwarded to Accounting Division for processing of
disbursement. If the DV is approved, the mode of payment will be determined either through bank-to-bank or
Cheque. If not, the DV is charged back to the Proponent Unit for revision.

BTMS: Disbursement Voucher (DV)

The Proponent Unit staff prepares the Disbursement Voucher (DV) and requests approval from the Division Head
after creation. If not approved, it will be sent back to the Proponent Unit for revision or cancellation. Accounting
Division will then review the DV (to be done by the processor) and for approval of the Head of the Accounting
Division and the Finance Director. If not approved by the Accounting Division Chief and the Finance Director, it
will be sent back to the Proponent Unit. If cleared and approved, DV will be sent to Cash Division for processing.
 Relationship of current system to BTMS

For the disbursement portion, DepEd will no longer need to transmit the DV to the Budget Division. Also, DepEd
do not need to transmit PR and ORS to the Budget Division since it will be automatically carried by BTMS. Next,
DV will be forwarded to the Accounting Division. Through the use of BTMS, DepEd can skip forwarding documents
to the Budget Division for recording and signing of DV.

9.6 Payment
DepEd: Payment (bank-to-bank)

After the Accounting Division forwards the Letter to LBP, Cash Division waits to receive the corresponding hash
total. From there, the Chief Administrator reviews the hash total and attachments received. The documents are
then submitted to the OIC of Finance for approval and signing. Once OIC of Finance reviews and signs the
documents, he transmits them back to Cash Division. The Cash Division prepares three copies of the letter to be
sent to LBP and records the transactions and generates reports to be sent to the Budget Division. The Budget
Division receives the RCI/RADAI/TRA from Cash Division and records the payment to Registry of Allotment and
Disbursement.
BTMS: Payment (LDDAP-ADA)

Cash Division generates a List of Due and Demandable Accounts Payable – Authority to Debit Account (ADA
portion to be filled up by Cash Section Staff) and send it to Accounting Division. The Accounting Division Staff fills
up LDDAP portion and request approval from the Accounting Division Head and the Finance Service Director. If
not approved, it will be sent back to Accounting Processor for revision or cancellation. If approved, it will be sent
back to Cash Division for the approval of payment to be done by the Cash Division Head and the HR and Admin
Service Director. If not approved, it will be sent back to Cash Division processor. Next step, if approved is the
Preparation of the Advice of Checks Issued and Cancelled (ACIC) by the Cash Division Staff and the submission
of LDDAP-ADA to Landbank of the Philippines (LBP) for payment.

Relationship of current system to BTMS

Usual manual process will still be done by the Cash Division and BTMS will be active once the Finance Director
has already approved the documents. Cash Division will then be in-charge of generating LDDAP-ADA in BTMS
 and filling out ADA portion and leaving LDDAP portion to be filled up by the Accounting Division. BTMS will
process will continue as stated.

DepEd: Payment (Cheque)

If the determined mode of payment is through cheque, the Cash Division staff prepares the cheque, then reviews
and verifies the signatures. The cheque number and information is transferred to Budget Division for recording
purposes. Cash Division also records the information onto their own Excel database and from there assigns an
Advice Number, which is encoded into the Cash Disbursement Program. Once all the recording is completed, it is
printed for final review by the Cash Division Chief before the cheque is released.

BTMS: Payment (Cheque)

The Cash Division receives the Disbursement Voucher from the Accounting Division and prepares the check as
well as the Advice of Checks Issued and Cancelled (ACIC) will be prepared by the Cash Division Staff. Approval
will be done by the Cash Division Head before the release of check. If not approved, it will be sent back to the
creator for review or cancellation.

Relationship of current system to BTMS

BTMS will be a help in DepEd since it eliminates the transfer of cheques from one division to another. BTMS also
eliminates the recording onto Excel database and encoding to Cash Disbursement Program System.

9.7 Collection and Receipts

DepEd: Collection and Receipts
 Cashier receives documents, such as Bid Docs or Order of Payments from relevant Bureau payees, which they
encode onto the Cash Receipt System.

BTMS: Revenue Voucher and Revenue Receipts Voucher (RV and RRV)

Application will be received from the Requesting Unit. Preparation of the Order of Payment (OP) will be done
manually together with the Revenue Voucher by the Accounting Division Staff. Approval will then be done by the
Accounting Division Head before forwarding it to the Cash Division. If not approved, it will be sent back to
Accounting Division staff for revision or cancellation. If approved, Cash Division Staff will then prepare the
Revenue Receipts Voucher and receive the OP and cash payment. Preparation of Official Receipt follows and then
it will be approved by the Cash Division Head. Deposit slips will be made and sent to Landbank of the Philippines
(LBP) together with the cash payment.

Relationship of current system to BTMS

For the collection and receipts, the Accounting Division of DepEd will have an additional work since they do not
take part in the collection and receipts. The Accounting Division needs to prepare the Order of Payment (OP) and
Revenue Voucher (RV). Also, Cash Division needs additional work since CD needs to prepare Revenue Receipt
Voucher (RRV), Official Receipt (OR) and deposit slip which are not part of their current system since the only work
of Cash Division in their current system is to receive order of payments from different Bureaus and to encode
receipts onto the Cash Receipt System.

9.8 GASTPE
DepEd:

Private Education Assistance Committee (PEAC) prepares the consolidated Billing Statements of Government
assistance and subsidies program (GASTPE) from schools. Then PEAC forwards the consolidated Billing
statements from schools to the Accounting Division for auditing. Accounting Division creates the ORS and
 forwards it to Budget Division. Budget Division certifies the availability of funds (CAF) and records ORS in BMS
then returns it to Accounting Division. After receiving the ORS, it creates disbursements vouchers and proceeds to
payment through LDDAP-ADA.

BTMS:

Accounting Division receives consolidated billing statements from the Private Education Assistance Committee
(PEAC) and conducts and audit before the creation of Obligation Request Status (ORS) by the Accounting Division
Staff. It will be then due for approval by the Accounting Division Head before moving to the Budget Division. If not
approved, it will remain in the Accounting Division for further revision or cancellation. If approved, ORS will be
reviewed and undergo the certification of availability of budget by the Budget Division Staff. It will then be due for
approval by the Budget Division Head. If not approved, it will be sent back to the Accounting Division. If
approved, it will be forwarded to the Accounting Division for Creation of Disbursement Voucher (DV). It will then
be forwarded to the Cash Division to Generate the List of Due and Demandable Accounts Payable – Advice to
Debit Account (LDDAP-ADA) and for the Cash Division Staff to fill out the ADA portion. It will pass the Cash
Division Head for approval before sending it back to the Accounting Division. If not approved, it will also be sent
back to the Accounting Division for further review. But if approved, Accounting Division Staff will fill up the LDDAP
portion and forward LDDAP-ADA to the Accounting Division Head and Finance Director for approval. If not
approved, it will be sent back to Accounting Division. But if approved, LDDAP-ADA will be sent to Cash Division.

Relationship of current system to BTMS

For the BTMS process, Accounting Division receives consolidated reports from PEAC. Accounting Division’s
involvement for BTMS is that they will be in charge for the creation of ORS and DV (creation after checking of
available budget). After the Budget Division review and approves the obligation created by the Human Resources,
the system automatically creates the ORS for the transaction. They will be no manual checking if there is still
available budget for the transaction. Cash Division will also be involved in the payroll process in BTMS since they
will be filling up the ADA portion and generating LDDAP-ADA before submitting to the Accounting Division for
filling up the LDDAP portion. Approval will also be made by the Accounting Division Head and the Finance
Director.

9.9 Payroll
DepEd: Regular Payroll

Human Resource prepares Obligation Request Status for payroll then forwards it to the Budget Division. In the
Budget Division, it certifies the availability of allotment on ORS and records it in BMS by Program, Activities and
Projects and Responsibility Centers. Then the Accounting Division prepares LDDAP-ADA for the disbursement.
BTMS: Payroll

HR Staff creates the Obligation. HR Head will review the Obligation before forwarding it to Budget Division. If not
approved, it will remain in HR for revision or cancellation. If approved, it will be reviewed by the Budget Division
Staff and certifies the availability of budget. Budget Division Head will need to approve the Obligation and once
approved automatic creation of Obligation Request Status (ORS) will be done. It will then be sent back to HR for
the Creation of Disbursement Voucher (DV) to be handled by the HR Staff. Approval of DV will need to pass the
Chief Accountant and Finance Service Director. If not approved, it will be sent back to HR for review. Cash
Division staff generates List of Due and Demandable Accounts Payable – Advice to Debit Account (LDDAP-ADA)
and fills out ADA portion. The Accounting Division receives the LDDAP-ADA and fills out LDDAP portion. After the
completion of LDDAP-ADA, it is sent to Accounting Division Head and Finance Director for approval of LDDAP-
ADA. If not approved, it will be sent back to HR staff. If approved, LDDAP-ADA is forwarded to Cash Division.
Approval will be requested from the Cash Division Head and HRAS Director. Once the payment is approved, Cash
Division staff will prepare Advice of Checks Issued and Cancelled (ACIC) and completed LDDAP-ADA will be sent
to LBP.

Relationship of current system to BTMS

Human Resources involvement will be more for BTMS since they will be in charge for the creation of Obligation
and DV. After the Budget Division review and approves the obligation created by the Human Resources, the
system automatically creates the ORS for the transaction. Cash Division will also be involved in the payroll
process in BTMS since they will be filling up the ADA portion and generating LDDAP-ADA before submitting to the
Accounting Division for filling up the LDDAP portion. Approval will also be made by the Accounting Division Head
and the Finance Director.
10. Annex

10.1 Answers to Questions Raised by DepEd IT (As of 4/22/2019)

General:
Q: Which office will be trained in BTMS training – Requesting office or encoding office? Who will be granted
access?
A: For pilot, all offices impacted by the five (5) programs. From year 2020 onwards, all pre-identified requesting
units

Q: Can the files from DepEd’s existing systems be exported onto BTMS?
A: DepEd could not upload the files generated from their existing systems onto BTMS. The only file that could be
imported onto BTMS is the template provided by FreeBalance to the agencies that could be done offline.

Requirements:
Q: What are the beginning balances needed to be loaded to come up with FS? How will the beginning balance be
uploaded?
A: The templates can be requested from DBM. Beginning balances will be loaded into BTMS once, at the
beginning of the year.

Q: What are the data required to be uploaded onto BTMS? Data from CO only? Is TBA same with MDS?
A:

Procedural:
Q: For payments that will not start with PR – can be encoded/processed using BTMS (e.g., Payment of AP,
payment of obligations not yet due and demandable, etc.)?
A: It will be encoded using the process for Classification of DV using BTMS. Still to be discussed further with Sir
Cris (FreeBalance).

Q: How will DepEd handle cash advances, sub-AROs and fund transfers (e.g., how will those be entered in BTMS,
which stage in the process flow, how to use, etc.)?
A: For cash advance, it will be encoded using general ledger then to sub-ledger then encode it in accountable
advances. For fund transfers, it will be encoded to Classification of DV. It will follow the workflow of Classification
of DV that begins with payment management then DV. For the agency that transferred the fund, it will be recorded
as an expense then cash. For the agency who received the fund, it will reflect in their beginning balance if the
transaction occur in the beginning of the year. Otherwise, if it will occur in the middle of the year, it will be
reflected through RV/RRV. Still to be discussed further with Sir Cris (FreeBalance).

Q: What will be the process of LVT encoding onto the BTMS (e.g., per transaction, lump-sum, etc.)? Will it follow
the normal process (i.e., start with PR)? Who will do it in DepEd? What should be inputted in BTMS? Who will be
the approvers?
A: For LVT, it will start with ORS/OBR. It will be encoded on a per transaction basis onto BTMS or DepEd could fill
out DBM template that would be provided. Also, there would be no approvals since transaction is already done
outside BTMS. In the case of DepEd, there should be an office that will encode their transactions every day
because of the high volume of their transactions.

Reporting:
Q: What are the things to be done to produce complete FARs? To come up with FARs, what are the inputs required
in addition to the daily transactions of HVT which will start with PR (e.g., AP, Obligations Not Yet Due and
Demandable, SAM, etc.)?
A: Complete FARs can be generated as long as the agency encode/upload all transactions using BTMS and the
full beginning balance.

Q: What are the additional things to be done to produce FS?

A: All transactions should be encoded/uploaded using BTMS.
Q: How will DepEd incorporate BTMS outputs with the rest of the DepEd Implementing Units to come up with
reports required in the URS of DBM and FS of COA?
A: It will take time before BTMS could generate complete report. So for the meantime, the strategy for DepEd will
just be system familiarization.
SGV | Advisory

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