UACS SUMMARY

UACS: Government-wide harmonized budgetary, treasury and accounting code classification framework
to facilitate reporting of all financial transactions of agencies including revenue reporting

WHY A UACS?
• As a coding framework for financial transactions, the UACS ensures that all processes, from
budgeting and cash management to accounting and audit will follow a single classification system or
common language. The new codes will make it easier to collect, aggregate, consolidate and report
financial transactions across government

Main Purpose of UACS

To serve as the foundation for the improvements of the Public Financial Management (PFM)
Reforms
1. It serves as the backbone for recording, accounting, analyzing, and reporting government
finances.
2. It enables the oversight agencies responsibilities for improving the way financial information
is utilized
3. It facilitates the integration of financial systems (GIFMIS)
4. Utilized properly to enhance the Internal Control Structure to provide more complete and
effective information

To enable timely and accurate preparation of the following documents/ reports

1. Financial Reports as required by the Department of Budget and Management and the
Commission on Audit, including the Budget and Financial Accountability Reports (BFARS)
2. Financial Statements as required by the Public Sector Accounting Standards Board of the
Philippines,
3. Management Reports as required by the executive officials/heads of departments and
oversight agencies
4. Economic Statistics in accord with Government Finance Statistics Manual 2001.

To educate and inform everybody about the new accounting language – UACS
All data sources of DBM must provide information in UACS format (all agencies)

To eliminate the problems being encountered from the existing coding structure
1. The existing coding structure has a disconnect between budget, accounting, and cash. They
are relatively independent with each other
2. The existing Systems are independent from each other and unable (or very difficult) to
properly report the problems encountered

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 COA-DBM-DOF Joint Circular No. 2013-1 August 6, 2013

UNIFIED ACCOUNTS CODE STRUCTURE (UACS)

Revised Chart of Accounts

Program/Project/Purpose
Lower Level Operating

Act. Level 2/Proj. Title

Act. Level 1/Sub-Cat.
Operating Unit Class

MFO/Proj. Category
Authorization Code

Sector / Horizontal
Financing Source

Department Code

City/Municipality
Fund Category

Agency Code
Fund Cluster

Outcomes
Barangay
Province
Region
Unit

Funding Source (8) Organization Code Location Code MFO / PAP (15) Object Code
New Existing Existing Existing New Existing Existing
(2) (6) (12) (9) (5) (10) (10)

00 0 00 000 00 000 00 00000 00 00 00 000 00000 0 00 00 00000 00000000 00

Total - 54 Digits
Funding Source - 8
Organization Code - 12
Location Code - 9
MFO/PAP - 15
Object Code - 10

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FUNDING SOURCE CODES
FUND CLUSTER

7 fund clusters as shown in this slide:

01 for Regular Agency Fund,
02 for Foreign Assisted Project Fund,
03 for Special Accounts-Locally Funded,
04 for Special Account Foreign Assistance/Grants,
05 for Internally Generate Income,
06 for Business Type Income, and
07 for Trust Receipt.

Financing Source Code

General Fund (1 )
• Revenues and receipts that are available for any purpose that Congress may choose to apply, and
• All receipts that do not otherwise accrue to other funds.
• Financing Source Code
Off-Budgetary Funds (2)
Refers to the receipts for expenditure items that are not part of the NEP, and which are authorized to be
deposited in government financial institutions.
Custodial Funds (3)
• Receipts or cash received by any government agency – whether from private source or another
agency – to fulfill a specific purpose
• Receipts collected by an agency, as an agent for another entity, or held by the government until the
outcome of a court’s order.

Authorization Code

Particulars UACS Code

New General Appropriations 01
Continuing Appropriations 02
Supplemental Appropriations 03
Automatic Appropriations 04
Unprogrammed Funds 05
Retained Income/Funds 06

Revolving Funds 07

Trust Receipt 08

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New General Appropriation (01)
This refers to the annual appropriations for incurring obligations during a specified budget year as listed in
the GAA.

Continuing Appropriation (02)

This pertains to the authorizations to support obligations for a specified purpose or project, even when
these obligations are incurred beyond the budget year.
This includes:

Supplemental Appropriation (03)

Additional appropriations enacted by Congress to augment original appropriations that have proven
insufficient for their intended purpose because of economic, political or social conditions.

Automatic Appropriation (04)

These are authorizations made annually or for some other period specified by law, by virtue of standing
legislation, which do not require periodic action by Congress.

Unprogrammed Funds (05)

Standby appropriations for priority programs or projects of the government, the utilization of which may be
approved if any of the following circumstances are met:
 Revenue collections for the year exceeds target;
 New revenues not included in the original revenue targets are successfully generated; or
 Foreign loan proceeds are generated for newly approved projects covered by perfected loan
agreements.

Retained Income/Funds (06)
Collections that are authorized by law to be utilized directly by agencies for their operations or specific
purpose.

Revolving Funds (07)

These are receipts derived from business-type activities of departments/agencies as authorized by law, and
which are deposited in an authorized government depository bank.

Trust Receipts (08)

These are receipts that are officially in the possession of government agencies or a public officer as
trustee, agent, or administrator, or which have been received for the fulfillment of a particular obligation.

Fund Category Code

101-150 Specific Budgets of NGAs

151-250 Multilateral/Bilateral Assistance
251-275 Allocation to Local Government Units (LGU)
276-300 Budgetary Support to Government Corporations
301-320 Financial Assistance to MMDA
321-400 Special Accounts in the General Fund
401-420 Special Purpose Funds
421-440 Unprogrammed Funds
441-500 Retained Income/Funds
501-600 Revolving Funds
601-610 Trust Receipts
611-999 Others (Specify)

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ORGANIZATION CODE
The Organization Code is structured into three segments:
1. Department,
2. Agency and
3. Lower Level Operating Unit, which is divided into
3a. Operating Unit Classification, and
3b. The Lower Level Operating Unit

The Department – primary subdivision of the Executive Branch responsible for the overall management of
a sector or a permanent national concern with nationwide or international impact.
For purposes of the UACS, Constitutional Offices, the Judiciary and the Legislature are categorized as
department-level entities.

For the purposes of the UACS, these are organizational units under a Department or an Agency which may
be:
1. directly receiving budgets from DBM, including SUCs
2. recipients of fund transfers from higher level OUs, and/or
3. authorized to collect revenues.

Operating Units – organizational entities charged with carrying out specific substantive functions or with
directly implementing programs/projects of a department or agency, such as line bureaus and field units.

The first two digits of the lower level operating unit codes will be used to indicate the classification of an
operating unit, example as follows:

01 - Central Office
02 - Staff Bureaus
03 - Regional Offices/Regional Field Units
04 - State Universities and Colleges – Campuses
05 – Provincial Offices – DAR and DENR
06 - National Irrigation Administration Regional Offices – DA
07 - Extension or Field Offices - CDA-DOF/Penal Colonies – BUCOR-DOJ
08 - Schools Division/District Offices – DEPED
09 - Secondary Schools - DEPED / Campuses – PSHS - DOST
10 - Collection Districts – BOC
11 - Revenue Regional Offices – BIR
12 - Revenue District Offices – BIR
13 - Embassies/Consulates General/Manila and Regional Consular Offices - DFA
14 – Special/Retained Hospitals – DOH
15 – Treatment and Rehabilitation Centers – DOH
16 – Technical/Vocational Schools - TESDA
17 - Key Budgetary Units – DND
18 - District Engineering Offices and Sub District Engineering Offices – DPWH
19 – Land Transportation Offices – DOTC
20 – Land Transportation Franchising and Regulatory Board - DOTC
21 – Regional Development Councils – NEDA
22 – Autonomous Region in Muslim Mindanao

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LOCATION CODE
Region - sub-national administrative unit composed of several provinces having more or less
homogeneous characteristics, such as ethnic origin of inhabitants, dialect spoken, agricultural produce, etc.
Province - political corporate unit of a government consisting of cluster of municipalities, or municipalities
and component cities. It serves as a dynamic mechanism for developmental processes and effective
governance of LGUs within its territorial jurisdiction.
City – political corporate unit of government comprising a more urbanized and developed group of
barangays. It serves as a general purpose government for the coordination and delivery of basic, regular
and direct services and effective governance of the inhabitants within its territorial jurisdiction.
Municipality – political corporate unit of a government consisting of a group of barangays. It serves as a
general-purpose government for the coordination and delivery of basic, regular and direct services and
effective governance of the inhabitants within its territorial jurisdiction.
Barangay – the basic political unit of the government. It serves as the primary planning and implementing
unit of government policies, plans, programs, projects and activities in the community, and also as a forum
where the collective views of its constituents may be expressed, crystalized, and considered, and where
disputes may be amicably settled.

MFO/PAP
Major Final Outputs (MFOs).
Goods and services that a department or agency are mandated to deliver to external
clients through the implementation of programs, activities and projects.

These are usually associated with the mandate of the agency, and can include projects if within the
mandate.

Program is an integrated group of activities that contributes to an agency or department’s continuing

objective. This includes General Administration and Support (GAS), Support to Operations (STO), and
Operations (O).

General Administration and Support (GAS) consists of activities involving the provision of overall
administrative management support to the entire agency operation.

Support To Operations (STO) consists of activities that provide technical and substantive support to the
operations and projects of the department/agency.

Operations consists of activities directed at fulfilling the department and agency mandate.

Activity.
This is defined as work process that contributes to the fulfillment of a program or project.
Activities are to be assigned to GAS and STO if they benefit internal clients, and is attributed to an MFO if
they benefit external clients.

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OBJECT CODE:
Codes are assigned to account groups to facilitate location of accounts in the general and subsidiary
ledgers, to provide systematic arrangement and classification of accounts and facilitate preparation of the
consolidated financial reports as follows:
Code Account Groups
1 Assets
2 Liabilities
3 Equity
4 Income
5 Expenses

REVISED CHART OF ACOUNTS

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