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/usr/share/zentyal/stubs/squid/filtergroupslist.mas is in zentyal-squid 2.3.11+quantal1.

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<%args>
@groups
</%args>
# Filter Groups List file for DansGuardian
#
# Format is <user>=filter<1-99> where 1-99 are the groups
#
# Eg:
# daniel=filter2
#
# This file is only of use if you have more than 1 filter group
#
<%perl>
 foreach my $group (@groups) {
     my $number = $group->{number};

     foreach my $user (@{$group->{users}}) {
</%perl>
<% $user %>=filter<% $number %>
%    }
% }