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Unified Accounts Code Structure (UACS) Manual

Government of the Philippines

Unified Accounts Code Structure Manual

2014

TABLE OF CONTENTS
INTRODUCTION ……………………………………………………………………………………………………………… Purpose ……………………………………………………………………………………………………………………. Application ……………………………………………………………………………………………………………….. Responsibilities …………………………………………………………………………………………………………. Elements …………………………………………………………………………………………………………………… Budgetary Accounts ………………………………………………………………………………………………….. GFS Coding ……………………………………………………………………………………………………………….. Business Rules Applicable to All the Codes in the UACS ……………………………………………. UNIFIED ACCOUNTS CODE STRUCTURE (UACS) ……………………………………………………………… CHAPTER 1 – Funding Source Code ...…………………………………………………………………………….. 1.1 Financing Source Code ..……………………………………………………………………………………… 1.1.1 General Fund ...…………………………………………………………………………………………… 1.1.2 Off-Budgetary Funds ...………..……………………………………………………………………… 1.1.3 Custodial Funds ..…………………………..…………………………………………………………… 1.2 Authorization Code ..…………………………………………………………………………………………… 1.2.1 New General Appropriations ...…………………………………………………………………… 1.2.2 Continuing Appropriations ..……………………………………………………………………….. 1.2.3 Supplemental Appropriations ...…………………………………………………………………. 1.2.4 Automatic Appropriations ..………………………………………………………………………… 1.2.5 Unprogrammed Funds ..……………………………………………………………………………… 1.2.6 Retained Income/Funds .……………………………………………………………………………. 1.2.7 Revolving Funds ..……………………………………………………………………………………….. 1.2.8 Trust Receipts ..…………………………………………………………………………………………… 1.3 Fund Category Code ..………………………………………………………………………………………….. 1.3.1 Specific Budgets of National Government Agencies …………………………………… 1.3.2 Multilateral/Bilateral Assistance …...…………………………………………………………… 1.3.3 Allocation to Local Government Units (ALGU) ..………………………………………….. 1.3.4 Budgetary Support to Government Corporations ..…………………………………….. 1.3.5 Financial Assistance to Metropolitan Manila Development Authority ..………. 1.3.6 Special Account in the General Fund (SAGF) .……………………………………………... 1.3.7 Special Purpose Funds .…………………………………………………………………………….… 4 4 4 4 5 5 5 5 6 7 7 8 8 8 8 8 9 9 9 10 10 10 11 11 11 11 12 12 12 12 12

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Unified Accounts Code Structure Manual

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CHAPTER 2 – Organization Code ..……………………………………………………………………………..…… 2.1 Department Code ..……………………………………………………………………………………………… 2.2 Agency Code ..……………………………………………………………………………………………………… 2.3 Operating Unit Classification Code ..……………………………………………………………………. 2.4 Business Rules for Organization Code ..……………………………………………………………….. CHAPTER 3 – Location Guide ..……………………………………………………………………………………….. 3.1 Technical Notes from National Statistical Coordination Board ..………………………….. 3.2 Concepts and Definitions from the National Statistical Coordination Board and Excerpt Definitions from Republic Act No. 7160 (The Local Government Code of 1991) ..………………………………………………………………………………………………………………………. 3.2.1 Local Government Units ..…………………………………………………………………………… 3.2.2 City Classification ..……………………………………………………………………………………… 3.3 Location Coding ..………………………………………………………………………………………………… 3.3.1 Business Rules - Location Coding ………………………………………………………………… 3.3.2 Region Code .……………………………………………………………………………………………… 3.3.3 Province Code ..………………………………………………………………………………………….. CHAPTER 4 – Major Final Output (MFO)/Program, Activity, Project (PAP) Code ………… 4.1 Code Segments ..…………………………………………………………………………………………………. 4.2 Program, Project or Purpose .……………………………………………………………………………… 4.3 Major Final Output (MFO)/Program, Activity and Projects ..………………………………… 4.3.1 Major Final Output (MFO) ..………………………………………………………………………… 4.3.2 Program, Activity and Project ..…………………………………………………………………… 4.3.3 Business Rules - Major Final Output (MFO), Program and Activity ..……………. 4.4 Project Category and Sub-Category Codes ..………………………………………………………… 4.4.1 Project Category ..………………………………………………………………………………………. 4.4.2 Project Sub-Category .………………………………………………………………………………… 4.4.3 Project Title ..……………………………………………………………………………………………… 4.5 MFO/PAP Coding Example ..………………………………………………………………………………… CHAPTER 5 – Object Code ..……………………………………………………………………………………………. 5.1 Assets ..……………………………………………………………………………………………………………….. 5.2 Liabilities ..…………………………………………………………………………………………………………… 5.3 Equity ..……………………………………………………………………………………………………………….. 5.4 Income ..……………………………………………………………………………………………………………… 5.5 Expenses ..…………………………………………………………………………………………………………… 5.6 Object and Sub-object codes ..…………………………………………………………………………….. 5.7 Harmonization of Coding for Capital Outlays ..……………………………………………………. UACS MANUAL - APPENDICES

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INTRODUCTION
Purpose
The objective of the government-wide Unified Accounts Code Structure (UACS) is to establish the accounts and codes needed in reporting the financial transactions of the National Government of the Republic of the Philippines. The UACS provides a framework for identifying, aggregating and reporting financial transactions in budget preparation, execution, accounting and auditing. The key purpose of the UACS is to enable the timely and accurate reporting of actual revenue collections and expenditures against budgeted programmed revenues and expenditures. Reporting requirements that will be best served by the UACS include: 1. Financial reports as required by the Department of Budget and Management (DBM) and the Commission on Audit (COA), 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 agencies, and 4. Economic statistics consistent with the Government Finance Statistics (GFS) Manual 2001.

Application
The UACS will be used by all departments and agencies of the National Government and Government-Owned and/or Controlled Corporations with Budgetary Support from National Government including those maintaining Special Accounts in the General Fund. The source of account descriptions and codes in the UACS object coding elements includes the following: 1. The codes from the COA Revised Chart of Accounts prepared for accrual basis financial reporting, 2. The addition of some sub-object codes, and 3. Additional expenditure accounts designed for cash basis budgeting, such as those for capital outlays. When this object coding is combined with budget classification coding for funding source, organization, location and program, this framework collectively provides the harmonized budgetary and accounting classification codes known as the UACS.

Responsibilities
The DBM, Department of Finance-Bureau of the Treasury (DOF-BTr) and COA are collectively responsible for the UACS. Validation and assignment of new codes for funding source, organization, sub-object codes for expenditure items shall be the responsibility of DBM.

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Consistency of account classification and coding structure with the Revised Chart of Accounts shall be the responsibility of COA. GFS data will be obtained from reference tables inside the system that will map GFS Function coding from MFO/PAP codes. GFS Coding GFS coding will generally not be shown to be part of the UACS. Consistency of account classification and coding standards with the Government Finance Statistics shall be the responsibility of DOF – BTr. as well as GFS Economic Classification coding from Object Codes for Non-Financial Assets. Adjustment to Appropriations. 4. Adjusted Appropriations. 5 . Income and Expenses. Unobligated Allotments. Obligations. Budgetary Accounts The Revised Chart of Accounts does not include classification and codes for budgetary accounts.Unified Accounts Code Structure Manual 2014 Validation and assignment of new Program. Revenues and Expenses. 3. Equity. 5. Liabilities. and Object Codes for Assets. Thus. Unreleased Appropriations. Financial Assets. Funding Source codes Organization codes Location codes MFO/Program. 2. Project Codes shall be decided jointly by the proponent agency and DBM. Activity. Elements The key elements of the coding framework are: 1. Transfers. Disbursements and Unpaid Obligations. Adjusted Allotments. Business Rules Applicable to All the Codes in the UACS Codes are classified under “Others” to describe the components of UACS key elements for items pending identification. Activity and Project (PAP) codes. the information system will need to provide—in response to the required input of any expenditure account code—an amount with respect to Appropriations. Instead. Allotments. subject to the submission of a request for specific code assignments to the UACS Administrator. Liabilities.

Municipality 2 digits Barangay 3 digits COA CoA* Object 8 digits Sub-Object 2 digits Required * Revised Chart of Accounts Required Required Required Required Optional Optional Unique for each Department/Agency Uniform across Government 6 . ACTIVITY and PROJECT (PAP) 9 digits MFO/PAP Code 9 digits OBJECT CODE 10 digits Financing Source 1 digit Authorization 2 digits Fund Category 3 digits Department 2 digits Agency 3 digits Lower Level Operating Unit 7 digits Region 2 digits Province 2 digits City.Unified Accounts Code Structure Manual 2014 UNIFIED ACCOUNTS CODE STRUCTURE (UACS) FUNDING SOURCE 6 Digits ORGANIZATION 12 digits LOCATION 9 digits MFO/PROGRAM.

The next two digits are for the Authorization code. See Appendix A. Funding Source 6 Digits Financing Source 1st digit Authorization 2nd and 3rd digits Fund Category 4th to 6th digits The first digit of the Funding Source indicates whether the expenditure is sourced inside or outside the general fund.1 Financing Source Code PARTICULARS General Fund Off-Budgetary Funds Custodial Funds UACS 1 2 3 7 . 1. while the last three digits are for the Fund Category code. Authorization and Fund Category codes.Funding Source Code Funding Source 6 Digits Organization 12 Digits Location 9 Digits MFO/PAP 9 Digits Program /Project /Purpose (SPF) 1st digit Object 10 Digits COA Chart of Accounts 1st to 8th digits Financing Source 1st digit Department 1st and 2nd digits Region 1st and 2nd digits Authorization 2nd and 3rd digits Agency 3rd to 5th digits Province 3rd and 4th digits MFO / Project Category /1st Level Activity 2nd and 3rd digits 1st level Activity /Project SubCategory /2nd Level Activity 4th and 5th digits 2nd level Activity /Project Title / 3rd Level Activity 6th to 9th digits Sub-Object 9th and 10th digits Fund Category 4th to 6th digits Lower-Level Operating Unit 6th to 12th digits City / Municipality 5th to 6th digits Barangay 7th to 9th digits Six digits are available for the Funding Source code. which is the case for all budgeted spending and continuing or automatic appropriations. The Funding Source code is composed of the Financing Source.Unified Accounts Code Structure Manual 2014 CHAPTER 1 .1 for a matrix showing the complete matrix of UACS Funding Source codes.

These include trust receipts—both from an individual or corporation—that are required to be held by government until the outcome of a court’s case or procurement activity is determined.1. These are categorized into: · · Retained Income/Receipts. and Revolving Funds 1. and which are authorized for depositing in government financial institutions.1 General Fund General Funds are funds available for any purpose that Congress may choose to apply.2. UACS 01 02 03 04 05 06 07 08 8 . Custodial receipts include receipts collected as an agent for another entity.1 New General Appropriations New General Appropriations are annual authorizations for incurring obligations during a specified budget year. 1.Unified Accounts Code Structure Manual 2014 1.2 Authorization Code PARTICULARS New General Appropriations Continuing Appropriations Supplemental Appropriations Automatic Appropriations Unprogrammed Funds Retained Income/Funds Revolving Funds Trust Receipts 1.1. as well as cases where a department or agency holds receipts as a trustee for the fulfillment of some obligations.2 Off -Budgetary Funds Off-Budgetary Funds refer to receipts for expenditure items that are not part of the National Expenditure Program. Financial Expenses (FEx) and Capital Outlays (CO) for the implementation of programs. as listed in the General Appropriations Act (GAA).1. bureaus and offices of government for a given year.3 Custodial Funds Custodial Funds refer to receipts or cash received by any government agency—whether from a private source or another government agency—to fulfill a specific purpose. 1. projects and activities of all departments. Maintenance and Other Operating Expenses (MOOE). and is composed of all receipts or revenues that do not otherwise accrue to other funds. The GAA is the legislative authorization that identifies new appropriations in terms of specific amounts for salaries. wages and other personnel benefits.

No.Unified Accounts Code Structure Manual 2014 1.4 Automatic Appropriations Automatic Appropriations are authorizations made annually or for some other period prescribed by law. Chapter 4. by virtue of standing legislation. all appropriations for Personnel Services (PS). 1. No.2. 2087.O. These are automatically and annually included in the National Expenditure Program of the National Government. even when these obligations are incurred beyond the budget year. 5059 Domestic Grant Proceeds Customs duties and taxes. 1.A. MOOE and CO shall be valid only for one (1) fiscal year. Continuing Appropriations for MOOE may be approved for projects whose effective implementation calls for multi-year expenditure commitments. Examples of Automatic Appropriations PARTICULARS Retirement and Life Insurance Premiums Pension under R. the Administrative Code of 1987.2 Continuing Appropriations Continuing Appropriations are authorizations to support obligations for a specified purpose or project. Because MOOE and CO appropriations in the GAA are valid for two years. unobligated and unreleased appropriations for these budget items are valid until the end of their second year and are classified as Continuing Appropriations. which do not require periodic action by the Congress.2. and (iii) National Government guarantees of obligations which are drawn upon are automatically appropriated as per Section 26. 292.) No. (ii) amortization of principal and interest on public debt. political or social conditions. Supplemental Appropriations must also be supported by a certification of availability of funds by the BTr. Book VI of Executive Order (E. All expenditures for the (i) National Government share for the Retirement and Life Insurance Premiums of government personnel and other similar fixed expenditures. including tax expenditures UACS 104102 104103 104104 104105 9 . however.A.2. 1625 and R. Both New General Appropriations and Continuing Appropriations will contain a mix of the Department/Agency Specific Budget and realignments from Special Purpose Funds to the relevant department/agency during budget execution once specific conditions and authorizations are met. as amended by P.D.3 Supplemental Appropriations Supplemental Appropriations are additional appropriations enacted by Congress to augment original appropriations that have proven insufficient for their intended purpose because of economic. Starting CY 2013 until further amended. No.

See Appendix A. 10 . 1.2 for a list of Unprogrammed Funds and their respective codes. 1.Unified Accounts Code Structure Manual 2014 UACS 104106 104107 104108 104109 104110 104251 104280 PARTICULARS Proceeds from sales of non-serviceable.7 shows UACS code 280 for Net Lending 1.3. rent income derived from the use of hospital equipment and facilities. and which are deposited in an authorized government depository bank. See Appendix A. proceeds from sale of hospital therapeutic products. See Appendix A.tuition and matriculation fees and other internally generated receipts Department of Health (DOH) . These funds shall be self-liquidating. obsolete and unnecessary equipment Military Camps Sales Proceeds Tax refunds Debt Principal Amortization Debt Interest Payments Internal Revenue Allotment* Net Lending (GOCC Debt)** * Appendix A. medical. prosthetic appliances and other medical devices. The utilization of Unprogrammed Funds may be approved if any of the following conditions are met: · Revenue collections for the year exceed targets · New revenues not included in the original revenue targets are successfully generated.6 shows UACS code 251 for IRA ** Appendix A. diagnostic examination fees.2. These include but are not limited to receipts from: · · State Universities and Colleges (SUCS) . or · Foreign loan proceeds are generated for newly approved projects covered by perfected loan agreements.7 Revolving Funds Revolving Funds are receipts derived from business-type activities of departments/agencies as authorized by law. dental and laboratory fees.hospital income such as hospital fees.5 Unprogrammed Funds Unprogrammed Funds are standby appropriations for priority programs or projects of the government.2.3.2 for Revolving Funds account descriptions and their respective account codes.2. donations in cash from individuals or nongovernment organizations satisfied with hospital services.6 Retained Income/Funds Retained Income/Funds are collections that are authorized by law to be used directly by agencies for their operation or specific purposes. All obligations and expenditures incurred because of these businesstype activities shall be charged against the Revolving Fund.1 for Retained Income account descriptions and their respective account codes.

Receipts deposited with the National Treasury other than IATF. and which are deposited in the National Treasury to facilitate project implementation. or which have been received for the fulfillment of a particular obligation.4. No. which are receipts or fund transfers from any government-agency or Government Owned and/or Controlled Corporations (GOCC) to another agency. loan proceeds and grant proceeds will be selected according to the name of the institution providing funds from the list in Appendix A. The authorization code—which precedes the fund category code—will vary depending on whether funds were loans or grants.Unified Accounts Code Structure Manual 2014 1. agent. See Appendix A. Appropriated loan proceeds will use authorization code 01. These receipts may be classified as: · Inter-Agency Transferred Funds (IATF).3. Receipts deposited with Authorized Government Depository Bank (AGDB). See Appendix A.O. 1. as well as if they were unprogrammed or included in the regular budget. 1.3.1 Specific Budgets of National Government Agencies This refers to the budgets appropriated for a specific department or agency of the National Government. 11 . which are receipts from other sources that should be deposited in the AGDB for the fulfillment of some obligations. · · See Appendix A.2 for Receipts Deposited with AGDB.8 Trust Receipts Trust Receipts are receipts that are officially in the possession of government agencies or a public officer as trustee. 338.4.1 for Receipts Deposited with the National Treasury other than IATF. for the fulfillment of some obligations. pursuant to E. which are receipts from other sources—including private persons or foreign institutions—which are deposited with the National Treasury.4 for Trust Receipts account codes.2.5. 1. or administrator.3 Fund Category Code The Fund Category Code identifies specific funds maintained by the agency for accounting purposes. as well as for recording and reporting financial transactions. grant proceeds will use authorization code 04 and unprogrammed loan proceeds will use authorization code 05.2 Multilateral/Bilateral Assistance The fund category code for counterpart funds. and.

as may be duly approved in accordance with special provisions on the use of these funds.6 Special Account in the General Fund (SAGF) A Special Account in the General Fund (SAGF) is a fund where proceeds from specific revenue measures and grants earmarked by law for priority projects are recorded. 1. See Appendix A.6 for ALGU and their codes. See Appendix A. equity contributions. DPWH). DOE.4 Budgetary Support to Government Corporations Budgetary Support to Government Corporations (BSGC) refers to either subsidies for operations or projects.10 for a list of SPF and their codes. See Appendix A.3. 1.3.3.Unified Accounts Code Structure Manual 2014 1. These sources are automatically appropriated.7 for BSGC and their codes. DBM [for LGUs].8 for Financial Assistance to Metropolitan Manila Development Authority. DND.7 Special Purpose Funds Special Purpose Funds (SPF) are lump-sum funds included in the GAA which are not within the approved appropriations of Departments/Agencies/Lower Level Operating Units. and net lending and/or advances to Government-Owned or Controlled Corporations (GOCC) for loan repayments.9 for Special Accounts in the General Fund and their codes.3 Allocation to Local Government Units (ALGU) Allocation to Local Government Units (ALGU) refers to the share of Local Government Units (LGUs) from the revenue collections of the National Government. and which are available for allocation to any Department/Agency/Lower Level Operating Unit or Local Government Unit for a specific purpose.e.3. 1. only one funding source code shall be used. For SAGFs used by more than one agency. as provided for under the Local Government Code and other special laws. For example. See Appendix A.3. The total ALGU is based on a sharing scheme computed for each LGU.5 Financial Assistance to Metropolitan Manila Development Authority Financial Assistance to Metropolitan Manila Development Authority refers to national government subsidy in the form of regular appropriations as provided in the GAA which shall only be used to augment any deficiency in the consolidated funds of the MMDA to cover valid and authorized expenditures. 12 . 1. the funding source code 104328 assigned to Malampaya Gas Fund under the DOE-OSEC shall be used by all agencies availing funds from that SAGF (i. See Appendix A.

151 to 159 321 to 400 401 to 420 421 to 440 441 to 500 501 to 600 601 to 610 611 to 999 161 to 164 101-184. the same shall be without prejudice to the eventual determination by the DBM that the creation of said funds is without legal basis. i. or not in full compliance with law/s. among others. as well as the use/s thereof are authorized by law.401. 13 . Trust Receipts. Special Accounts in the General Fund. rules and regulations. 187 Examples of Funding Source Codes: New General Appropriations Financing General Fund 1 General Fund 1 Authorization New General Appropriation 01 New General Appropriation 01 Fund Category Specific Budgets of National Government Agencies 101 Pension and Gratuity Fund 407 Note: The assignment of fund codes under this Manual is based on representations by Agencies concerned that the creation of funds. The DBM is further authorized to deactivate the fund code previously assigned and delete the same in the UACS Manual and its Appendices and such other actions necessary in the proper administration of the funding source codes.Unified Accounts Code Structure Manual 2014 FUND CATEGORY CODE TABLE PARTICULARS Specific Budgets of National Government Agencies GoP Counterpart Funds and Loans/Grants from Development Partners Allocations to Local Government Units Budgetary Support to Government Corporations Financial Assistance to Metro Manila Development Authority Special Accounts in the General Fund Special Purpose Funds Unprogrammed Funds Retained Income/Funds Revolving Funds Trust Receipts Others (Specify) CODES OLD 101 102/171 103 104 UACS 101 to 150 151 to 250 251 to 275 276 to 300 301 to 320 105.183. Revolving Funds..e. Accordingly.

) Lower Level Operating Unit/Revenue Collecting Unit. 1 DBM. Constitutional Offices. Organization Code 12 Digits Department 1st and 2nd digits Agency 3rd to 5th digits Lower Level Operating Unit 6th to 12th digits 2.1 Department Code Department – the primary subdivision of the Executive Branch responsible for the overall management of a sector or a permanent national concern with nationwide or international impact1. the Judiciary and the Legislature are categorized as department-level entities.) Department. Rationalization Program’ s Organization and Staffing Standards and Guidelines 14 . For purposes of the UACS. 2.) Agency and 3.Unified Accounts Code Structure Manual 2014 CHAPTER 2 .Organization Code Funding Source 6 Digits Organization 12 Digits Location 9 Digits MFO/PAP 9 Digits Program /Project /Purpose (SPF) 1st digit Object 10 Digits COA Chart of Accounts 1st to 8th digits Sub-Object 9th and 10th digits Financing Source 1st digit Department 1st and 2nd digits Region 1st and 2nd digits Authorization 2nd and 3rd digits Agency 3rd to 5th digits Province 3rd and 4th digits MFO / Project Category /1st Level Activity 2nd and 3rd digits Fund Category 4th to 6th digits Lower-Level Operating Unit 6th to 12th digits City / Municipality 5th to 6th digits 1st level Activity /Project SubCategory /2nd Level Activity 4th and 5th digits Barangay 7th to 9th digits 2nd level Activity /Project Title / 3rd Level Activity 6th to 9th digits The Organization Code is structured into three segments: 1. A department is headed by a Secretary or an official with an equivalent position level.

including the Office of the Secretary (Proper) and lower-level operating units listed under it. Moreover.Unified Accounts Code Structure Manual 2014 There are also department-level entities that are likewise considered as operating units. Commission on Human Rights and other similarly situated entities. as in the case of the Commission on Audit. DEPARTMENT Congress of the Philippines Office of the President (OP) Office of the Vice-President (OVP) Department of Agrarian Reform (DAR) Department of Agriculture (DA) Department of Budget and Management (DBM) Department of Education (DepEd) State Universities and Colleges (SUCs) Department of Energy (DOE) Department of Environment and Natural Resources (DENR) Department of Finance (DOF) Department of Foreign Affairs (DFA) Department of Health (DOH) Department of the Interior and Local Government (DILG) Department of Justice (DOJ) Department of Labor and Employment (DOLE) Department of National Defense (DND) Department of Public Works and Highways (DPWH) Department of Science and Technology (DOST) Department of Social Welfare and Development (DSWD) Department of Tourism (DOT) Department of Trade and Industry (DTI) Department of Transportation and Communications (DOTC) National Economic and Development Authority (NEDA) Presidential Communications Operations Office (PCOO) Other Executive Offices Autonomous Region In Muslim Mindanao (ARMM) Joint Legislative-Executive Councils The Judiciary Civil Service Commission (CSC) Commission on Audit (COA) Commission on Elections (COMELEC) Office of the Ombudsman Commission on Human Rights (CHR) Budgetary Support to Government Corporations Financial Assistance to Metropolitan Manila Development Authority UACS 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 15 . a Department includes the summation of all the budgets of all its attached agencies and sub-agencies.

2. There are also agency-level entities which are operating units themselves. and may include the summation of all budgets of sub-agencies listed under it. respectively. such as line bureaus and field units. Presidential Management Staff and the like. 292 16 .1 for the Agency Codes 2.. including an office.g. and/or 3. as is the case of agencies under Other Executive Offices. For the purposes of the UACS.Unified Accounts Code Structure Manual 2014 In addition to the regular departments (01-34). if any. Other Executive Offices [OEOs]). recipients of fund transfers from higher level OUs. an agency is an entity under a department whose budget is directly released to the latter. authorized to collect revenues The first two digits of operating unit codes will be used to indicate the classification of an operating unit.2 Agency Code Agency – refers to any of the various units of the government. but which nevertheless performs tasks that are equally important and whose area of concern is nationwide in scope (e.3 Operating Unit Classification Code Operating Units – organizational entities charged with carrying out specific substantive functions or with directly implementing programs/projects of a department or agency. For purposes of the UACS. including SUCs 2. the Budgetary Support to Government Corporations and Financial Assistance to Metropolitan Manila Development Authority are assigned department codes 35 and 36. See Appendix B. The grouping of GOCCs by department shall be mapped in the system. these are organizational units under a Department or an Agency which may be: 1. directly receiving budgets from DBM. as follows: LOWER-LEVEL OPERATING UNITS Central Office Staff Bureaus Department/Agency Regional Offices/Centers for Health Development/Regional Field Units – DA State Universities and Colleges – Campuses 2 UACS 01 02 03 04 Executive Order No.g. e.. instrumentality or Government-Owned and/or Controlled Corporation (GOCC)2 that may not approximate the size of a Department. Film Development Council of the Philippines.

Staff Bureau . agencies.a unit established in each province or city with at least 750 public elementary and secondary school teachers. 17 . headed by a Regional Director. In effect. and advisory functions.an organizational subdivision. UACS 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 See Appendix B for the list of departments. Regional Office (RO) . as well as financially viable for implementing integrated and comprehensive plans and programs on cooperative development. including Head Teachers and Principals. an RO is a miniature department or agency and is responsible for all activities in the area under its jurisdiction. that is responsible for the performance of an entity’s functions within a region.CDA-DOF/Penal Colonies – BUCOR Schools Division/District Offices – DEPED Secondary Schools . A Schools Division is headed by a School Superintendent. lower-level operating units and GOCCs and their respective codes. DepEd Secondary School .DEPED/Campuses – PSHS Collection Districts** – BOC Revenue Regional Offices* – BIR Revenue District Offices** – BIR Embassies/Consulates General/Manila and Regional Consular Offices – DFA Special/Retained Hospitals – DOH Treatment and Rehabilitation Centers – DOH Technical/Vocational Schools – TESDA Key Budgetary Units – DND District Engineering Offices and Sub District Engineering Offices – DPWH Land Transportation Offices – DOTC Land Transportation Franchising and Regulatory Board – DOTC Regional Development Councils – NEDA Autonomous Region in Muslim Mindanao * An operating unit as well as a revenue collecting unit **A revenue collecting unit.units established in each of the country’s regions or as may be necessary.a learning institution that offers a six-year secondary course and is supervised by either a Teacher-in-Charge. CDA Extension Office . program development. a Head Teacher or a Principal. not an operating unit The next five digits refer to the assigned code for the individual lower-level operating units.a principal subdivision of a department which primarily performs policy. Schools Division (DepEd) .Unified Accounts Code Structure Manual 2014 LOWER-LEVEL OPERATING UNITS Provincial Offices – DAR and DENR National Irrigation Administration Regional Offices – DA Extension or Field Offices .

disease. Revenue Regional Offices (RROs) [BIR] .a health facility for the diagnosis. Customs Collection Districts (BOC) . illness or injury. and which are responsible for delivering front-line foreign affairs services. flood-control and water resource development systems and other public works within the district and is headed by a District Engineer. a DEO may be divided into two (2) or more engineering districts upon the determination and issuance of an Administrative Order by the Secretary. Providing Funds Therefor. or those in need of surgical.Unified Accounts Code Structure Manual 2014 Technical Education and Skills Development Authority (TESDA) Technical/Vocational School . and For Other Purposes) dated 7 June 2002 and its Implementing Rules and Regulations 18 .units headed by a District Collector of Customs and are composed of one Principal Port of Entry. visas and the legalization of documents. Treatment and Rehabilitation Centers (TRCs) . A Customs Collection District shall have as many sub-ports as necessary to maximize revenue collections and prevent smuggling and other forms of customs fraud. Key Budgetary Units . These centers include institutions.units that offer non-degree programs at the post-secondary education level leading to skills proficiencyoriented courses. A hospital is an institution installed with bassinets or beds for 24-hour use or longer by patients in the management of deformities. Repealing Republic Act No.RRO implementing units that directly serve taxpayers within its prescribed area of jurisdiction. Presidential Security Group and Philippine Military Academy. As Amended.units established locally and abroad. medical or nursing care. District Engineering Offices (DEOs) [DPWH] . obstetric. Hospital . These are usually one-. after-care and follow-up treatment of drug dependents. 9165 (Instituting the Comprehensive Dangerous Drugs Act of 2002. including those related to passports. 6425. two-. RROs administer and enforce internal revenue laws in a region. Revenue District Offices (RDOs) [BIR] . charges and fees from taxpayers within the region’s jurisdiction. or three-year certificate courses on technicalvocational education. DFA Consular Offices . agencies and the like with similar or related functions3.established in each of the provinces and cities throughout the country. It is responsible for all highways. treatment and care of individuals suffering from deformity. 3 Republic Act No. including the assessment and collection of all internal revenue taxes.organizational units under the Armed Forces of the Philippines with distinct and separate budgetary allocations in the GAA.units headed by a Regional Director. Otherwise Known as the Dangerous Drugs Act of 1972. diseases. abnormal physical and mental conditions and maternity cases. These are the AFP Medical Center. Each TESDA Technical/Vocational School is headed by a Vocational School Administrator.centers which undertake the treatment. injuries.

19 . However. An exception to the rule. is made for the Department of Education (DepEd) Secondary Schools and Division Offices. 3. however. All information systems should be able to track all transactions of the old and new NBDB. they have to submit a request to the DBM for the assignment of new codes. shall be assigned the following codes: DOTC-OSEC Central Office – 01. Thus. Example: In the event that the National Book Development Board (NBDB) is to be moved from the DepEd to the DTI. which is the next available code under DTI. As an exception. DEPARTMENT FROM: Department of Education 07 TO: Department Trade & Industry 22 National Book Development Board 007 0000000 National Book Development Board 002 0000000 AGENCY LOWER LEVEL OPERATING UNIT Note: With the implementation of the Rationalization Program. Land Transportation Office . the DOTC-Office of the Secretary (OSEC). the last five digits of the Lower-Level Operating Unit Code refer to the assigned code for the individual operating units without reference to the Region Code.Unified Accounts Code Structure Manual 2014 2. The old codes shall never be assigned to any new agency/operating unit so as to preserve the transaction history of each agency. for which the first two digits refer to the regional code and the last three digits refer to the assigned code for the individual secondary school and division office. 2.Central Office – 19 and Land Transportation Franchising and Regulatory Board . some Agencies may have to be assigned new codes. As a general rule. As a general rule. If an agency has been moved from one department to another or if an operating unit has been moved from one agency to another. all new coding numbers that apply shall be used. which has three central offices. the code 070020000000—originally set for the NBDB under DepEd—will no longer be assigned to any new agency under the department. code 01 is assigned to a Lower-Level operating unit classified as Central Office.Central Office – 20. the NBDB will assume department code 220070000000.4 Business Rules for Organization Code 1.

Unified Accounts Code Structure Manual 2014 CHAPTER 3 . The coding structure here relies upon the codes used by the National Statistical Coordination Board (NSCB) only. /City Code Source: National Statistical Coordination Board 20 . and then by province. municipality/city and barangay.Location Code To facilitate central agency analysis across the National Government. The structure utilized by the NSCB is illustrated below. location coding should first enable the analysis of data by region.

Generally. It ranges from 01 to 99. The Municipality Identifier 7310 would therefore define Kabasalan. which in this instance is Kabasalan. Municipality Identifier. · Municipality Code. the fourteen city districts of the City of Manila are treated as municipalities. cities or municipal districts in a particular province. It ranges from 01 to 99. This is a two-digit code that identifies the province. the Region Code corresponds to the region number (e. This is composed of the Province Code. The Municipality Code is used to identify the municipalities. The Barangay Code is dependent upon the Municipality Identifier to fully establish the identity of a given barangay. Barangay Code 010 means it is the 10th barangay in alphabetical sequence within that municipality. except those created after 1977. A Province Code is independent of the Region Code. which were added to the list following the updating procedures. In the case of the first regional district (City of Manila) of Metropolitan Manila Area (National Capital Region). The first two-digits (73) is the Province Code for the province of Zamboanga del Sur. its Province Code remains the same. The Municipality Identifier is the core of the national standard geographic classification system. The code ranges from 001 to 999. This is a two-digit code that generally defines the relative alphabetical sequence of municipalities within the province. and is dependent upon the Province Code to fully establish the identity of municipality. This is a three-digit code which generally defines the relative alphabetical sequence of the barangays within the municipality. This means that even if a province is transferred to another region.Unified Accounts Code Structure Manual 2014 3. · Barangay Code. o · · Example: Municipality Identifier 7310. 02 refers to Region 2. This means that it is the 10th municipality within the province of Zamboanga del Sur. followed by the Municipality Code.g. Region Code 01 refers to Region 1. This is a two-digit code that identifies a specific region. Therefore.1 Technical Notes From National Statistical Coordination Board Structure of the Philippine Standard Geographic Code (PSGC): Inter-Level Codes · Region Code. It ranges from 01 to 99. generally defining the relative alphabetic sequence of all provinces in the country. The Municipality Identifier is a four-digit number that defines the identity of the municipality. 21 . etc.) Province Code. Municipality Code 01 is assigned to the first municipality in the alphabetical sequence within that province.. The last two-digits (10) is the Municipality Code. Zamboanga del Sur.

However. An added feature of the Municipality Identifier is its independence from the Region Code. The first four digits (7310) is the Municipality Identifier. 3rd). For the Municipality Identifier 7310. the Barangay Code is not sufficient to define the identity of the barangay. Thus. particularly for geographic area units designed to carry out specific operational functions to meet the agency’s unique requirements. The last three digits (001) is the Barangay Code. municipality and barangay. This however. the Municipality Identifier (Province Code and Municipality Code) defines the unique identity of the Municipality/City. there is only one barangay in the entire Philippines with such a code number: Barangay Balongis in Kabasalan. Zamboanga del Sur. 2nd. · Agency Unique Requirement. o Municipality Code Dependent on Province Code. it acquires a unique meaning. Barangay Identifier 7310001 means Barangay Balongis in Kabasalan.. Zamboanga del Sur. o Barangay Code Dependent on Municipality Identifier.Unified Accounts Code Structure Manual 2014 The continuous addition of newly created barangays as a result of periodic updating resulted in the discontinuous alphabetical arrangement of barangays in the latter portion of the list. As has been pointed out. City Identifier of a Highly Urbanized City (HUC) or Independent Component City (ICC) does not mean that the HUC or ICC is administratively under the province. The Philippine Standard Geographic Code establishes standardization for the following: region. it is not sufficient to define the municipality. Hence. there is only one municipality within Zamboanga del Sur whose code is 10. the result is a unique code which fully establishes the identity of the barangay. and this is the municipality of Kabasalan. does not preclude an agency from devising more sub-categories. when the same is attached to the Province Code. The Barangay Code only provides for the relative alphabetical sequence of the barangays in the municipality. which refers to the first barangay within the municipality with Municipality Identifier 7310. Regardless of the region. 1st. It merely means that the HUC or the ICC is geographically located within the boundary of the province. when the Barangay Code is attached to a Municipality Identifier. It will be noted from the above illustration that the Municipality Code only provides for the relative alphabetical sequence of the municipality within the province (i. Barangay Code 001 means it is the first barangay in the alphabetical sequence. Barangay Code 001. the Municipality Identifier for Kabasalan will remain 7310 as long as it is part of Zamboanga del Sur.e. · Barangay Identifier: o Example: Barangay Identifier 7310001. However. refers to Barangay Balongis. province. By itself. in this case. o Municipality Identifier Independent of Region Code. the Municipality Identifier not only identifies the municipality but also the province to which it belongs. In Barangay Identifier 7310001. 22 . By itself.

such as ethnic origin of inhabitants. Municipality and Barangay codes. 7160 (The Local Government Code of 1991) 3. agricultural produce. Province. at the same time. and with the latest annual income of at least Fifty Million Pesos (P50.000) inhabitants. the Province Code.2 Concepts and Definitions from the National Statistical Coordination Board and Excerpt Definitions from Republic Act No.1 Local Government Units Region . be responsive to the unique operational requirements of an agency. Other agencies may have similar unique requirements. A province serves as a dynamic mechanism for developmental processes and effective governance of local government units within its territorial jurisdiction. Highly Urbanized Cities. as certified by the National Statistics Office. as certified by the city treasurer. 23 . This is a unique requirement by the NSO in monitoring and enhancing its survey operations.a political corporate unit of government which consists of a cluster of municipalities. To effect standardization and. or municipalities and component cities. regular and direct services and effective governance of the inhabitants within its territorial jurisdiction.2.a sub-national administrative unit composed of several provinces having more or less homogenous characteristics. o o 3. 3.Unified Accounts Code Structure Manual 2014 A good example is the unique requirement of the National Statistics Office (NSO) in fulfilling its statistical surveying functions. provided the structure of the standard geographic code is not altered. the NSO needs additional coding for the Enumeration District (ED) as well as for its rural and urban classification. the Municipality Code. etc. Cities with a minimum population of two hundred thousand (200. It serves primarily as a general-purpose government for the coordination and delivery of basic. the following guidance was established: o The whole string of digits representing the Region Code.000) based on 1991 constant prices. dialect spoken.2. and the Barangay Code shall remain standardized for all agencies in the government.000. City - a political corporate unit of government which consists of a more urbanized and developed group of barangays. Any other unique code that may be devised by an agency could be added to the basic standard geographic code. The sequence in the code structure must be maintained as prescribed. The concerned agency should inform the Code Administrator of the PSGC of any unique code application. In addition to the Region. Province .2 City Classification A city may either be component or highly urbanized.

and also as a forum where the collective views of its constituents may be expressed.asp 24 .Unified Accounts Code Structure Manual 2014 Qualified voters of highly urbanized cities shall be excluded from voting for elective provincial officials. please access the NSCB website at http://www. programs. If a component city is located within the boundaries of two (2) or more provinces.the basic political unit of government. regular and direct services and effective governance of the inhabitants within its territorial jurisdiction. It serves as the primary planning and implementing unit of government policies. projects and activities in the community. it shall be considered a component of the province of which it used to be a municipality. Cities that do not meet the above requirements shall be considered component cities of the province in which they are geographically located. Unless otherwise provided in the Constitution. Independent component cities shall be independent of the province.a political corporate unit of government which consists of a group of barangays. To obtain the code for any locality. qualified voters of independent component cities shall be governed by their respective charters. The complete list of LGU descriptors and codes stretches to over 400 pages and has consequently not been included in this manual. and where disputes may be amicably settled. Component Cities. crystallized and considered. It serves primarily as a general-purpose government for the coordination and delivery of basic. Barangay . Municipality . plans.nscb.ph/activestats/psgc/listmun.gov. on the participation of its voters in provincial elections. Independent Component Cities are component cities whose charters prohibit their voters from voting for provincial elective officials.

3 Location Coding Funding Source 6 Digits Financing Source 1st digit Organization 12 Digits Location 9 Digits MFO/PAP 9 Digits Program /Project /Purpose (SPF) 1st digit Object 10 Digits COA Chart of Accounts 1st to 8th digits Department 1st and 2nd digits 1st Region and 2nd digits Authorization 2nd and 3rd digits Agency 3rd to 5th digits Province 3rd and 4th digits MFO / Project Category /1st Level Activity 2nd and 3 rd digits Sub-Object 9th and 10th digits Fund Category 4th to 6th digits Lower-Level Operating Unit 6th to 12th digits City / Municipality 5th to 6th digits 1st level Activity /Project SubCategory /2nd Level Activity 4th and 5th digits 2nd level Activity /Project Title / 3rd Level Activity 6th to 9th digits Barangay 7th to 9th digits Location 9 Digits Region 1st and 2nd digits Province 3rd and 4th digits City/Municipality 5th and 6th digits Barangay 7th to 9th digits 3. 2. For secondary schools. 25 .1 Business Rules . at the very least.3. the region and province code. will be recorded. the region code at the very least will be recorded.Unified Accounts Code Structure Manual 2014 3.Location coding 1. which must be updated whenever a new secondary school is recorded in the system. A separate reference table will be included in the information system to show the region and division for each secondary school. For all transactions.

Unified Accounts Code Structure Manual 2014 3.3.Ilocos Region Ilocos Norte Ilocos Sur La Union Pangasinan Region II .Cagayan Valley Batanes Cagayan Isabela UACS 01 81 11 27 32 44 28 29 33 55 09 15 31 26 .3.3 Province Code PROVINCE CAR .Cordillera Administrative Region Abra Apayao Benguet Ifugao Kalinga Mountain Province Region I .2 Region Code REGION Region I – Ilocos Region II – Cagayan Valley Region III – Central Luzon Region IV-A – CALABARZON Region IV-B – MIMAROPA Region V – Bicol Region VI – Western Visayas Region VII – Central Visayas Region VIII – Eastern Visayas Region IX – Zamboanga Peninsula Region X – Northern Mindanao Region XI – Davao Region XII – SOCCSKSARGEN Region XIII – CARAGA National Capital Region (NCR) Cordillera Administrative Region (CAR) Autonomous Region in Muslim Mindanao (ARMM) UACS 01 02 03 04 17 05 06 07 08 09 10 11 12 16 13 14 15 3.

Central Luzon Aurora Bataan Bulacan Nueva Ecija Pampanga Tarlac Zambales Region IV-A .MIMAROPA Marinduque Occidental Mindoro Oriental Mindoro Palawan Romblon Region V .Unified Accounts Code Structure Manual 2014 PROVINCE Quirino Nueva Vizcaya Region III .Bicol Region Albay Camarines Norte Camarines Sur Catanduanes Masbate Sorsogon Region VI .Western Visayas Aklan Antique Capiz Guimaras Iloilo Negros Occidental UACS 57 50 77 08 14 49 54 69 71 10 21 34 56 58 40 51 52 53 59 05 16 17 20 41 62 04 06 19 79 30 45 27 .CALABARZON Batangas Cavite Laguna Quezon Rizal Region IV-B .

Davao Region Davao del Norte Davao Oriental Davao del Sur Compostela Valley Region XII – SOCCSKSARGEN North Cotabato Sarangani South Cotabato Sultan Kudarat Region XIII – CARAGA Agusan del Norte Agusan del Sur Surigao del Sur Surigao del Norte Dinagat Islands 78 26 37 48 64 60 72 73 83 13 18 35 42 43 23 25 24 82 47 80 63 65 02 03 67 68 85 28 .Zamboanga Peninsula Zamboanga del Norte Zamboanga del Sur Zamboanga Sibugay Region X .Eastern Visayas Biliran Eastern Samar Leyte Northern Samar Southern Leyte Samar (Western Samar) Region IX .Northern Mindanao Bukidnon Camiguin Lanao del Norte Misamis Occidental Misamis Oriental Region XI .Unified Accounts Code Structure Manual 2014 UACS 12 22 46 61 PROVINCE Region VII .Central Visayas Bohol Cebu Negros Oriental Siquijor Region VIII .

Autonomous Region in Muslim Mindanao Basilan Lanao del Sur Maguindanao Sulu Tawi-Tawi Source: National Statistical Coordination Board UACS 07 36 38 66 70 29 .Unified Accounts Code Structure Manual 2014 PROVINCE ARMM .

Project (PAP) Code Funding Source 6 Digits Financing Source 1st digit Organization 12 Digits Location 9 Digits MFO/PAP 9 Digits Program /Project /Purpose (SPF) 1st digit Object 10 Digits COA Chart of Accounts 1st to 8th digits Department 1st and 2nd digits Region 1st and 2nd digits Authorization 2nd and 3rd digits Agency 3rd to 5th digits Province 3rd and 4th digits MFO / Project Category /1st Level Activity 2nd and 3rd digits Sub-Object 9th and 10th digits Fund Category 4th to 6th digits Lower-Level Operating Unit 6th to 12th digits City / Municipality 5th to 6th digits Barangay 7th to 9th digits 1st level Activity /Project SubCategory /2nd Level Activity 4th and 5th digits 2nd level Activity /Project Title / 3rd Level Activity 6th to 9th digits MFO/PAP Code 9 digits Program 1st digit Project 1st digit Purpose (SPF) 1st digit 2nd and 3rd digits MFO 1st Level 2nd and 3rd digits Project Category 2nd and 3rd digits 4th and 5th digits Sub-Category 4th and 5th digits Activity Code 4th and 5th digits 6th to 9th digits Activity Code 2nd Level 6th to 9th Digits Project Title 6th and 9th digits 30 . Activity.Unified Accounts Code Structure Manual 2014 CHAPTER 4 – Major Final Output (MFO)/Program.

In the case of Special Purpose Funds. Projects or Purpose General Administration and Support (GAS) Support to Operations (STO) Operations (O) Locally Funded Projects Foreign-Assisted Projects Purpose UACS 1 2 3 4 5 6 4. Meanwhile. For Projects. the first two digits of which shall refer to the second level of activities for GAS and STO. The last four digits shall refer to the last level of activities (third level of activities under GAS and STO. the next segment refers to three levels of activities: 1. the second segment of two digits shall be used for Project Category.2 Program. Last level of activities – 4 digits 4. the second segment of two digits shall be used for the first level of activities under GAS and STO and Major Final Outputs (MFOs) under Operations. Activity and Projects The following definitions and rules attaching to Major Final Output (MFO) descriptions and PAPs have been drawn from the Organizational Performance Indicator Framework (OPIF) Reference Guide and National Budget Circular 532 on the review of all Major Final Outputs and Program Activity and Project (P/A/P) codes. the next level of two digits shall refer to the first level of activities under an MFO.1 Code Segments The first Code Segment shall indicate Program (General Administration and Support [GAS]. Project or Purpose are outlined in the following table. Programs. under Operations. Main activity – 2 digits 2. Support to Operations [STO]. The third segment is composed of six digits. Project or Purpose The codes for Program. Code 4 will be assigned to locally funded projects and code 5 will be used for foreign-assisted projects.3 Major Final Output (MFO) Program. 31 . the next two digits for the Projects Sub-Category and the remaining four digits shall indicate the name of the project or the project title. The Purpose code 6 will be used only in the case of Special Purpose Funds. Sub-activity – 2 digits 3. and Operations [O]).Unified Accounts Code Structure Manual 2014 4. Project Type (Locally Funded or Foreign Assisted) and Purpose in the case of Special Purpose Funds. and second level for those under Operations/MFOs). For Programs.

Major Final Output (MFO).3 Business Rules . Some agencies. education services and agricultural support services. human resource development and financial and administrative services. and are considered indirect costs of delivering MFOs. Activities are to be assigned to General Administration and Support. however. which consists of activities that provide technical and substantive support to the operations and projects of the department/agency. public information programs. or Support to Operations if they benefit internal clients. Support to Operations. An activity is defined as a work process that contributes to the fulfillment of a program or project. 32 . and Operations. STO) and MFOs under Operations. which consists of activities involving the provision of overall administrative management support to the entire agency operation. Program and Activity 1. Funds provided for GAS are management overhead expenses and are therefore indirect costs of delivering MFOs. The third program is Operations.3. an activity that benefits external clients shall be attributed to an MFO.2 Program.3. 2. Activity and Project A program is an integrated group of activities that contributes to an agency or department’s continuing objective. The types of services included under STO are common across agencies. There should be no activity stated similarly as the programs (GAS.1 Major Final Output An MFO is defined as a good or service that a department or agency is mandated to deliver to external clients through the implementation of programs. 4. and which are designed to produce a pre-determined measure of goods or services (MFOs). 4. manageable and auditable. which consists of activities directed at fulfilling the department and agency mandate.Unified Accounts Code Structure Manual 2014 4. among other related services. do not have a program for STO. A project is considered an investment toward expanding the capacity of a department/agency to deliver MFOs. Projects are special department/agency undertakings carried out within a definite timeframe. MFOs should be within the department or agency’s control and be measurable. This includes general management and supervision. program monitoring and evaluation. The second program is Support to Operations (STO). On the other hand. Each activity shall be attributed to only one MFO.3. The first program is General Administration and Support (GAS). research and development. 3. statistical services and information systems development. Examples of MFOs include regulatory services. These include planning and policy formulation. among other related functions. legislative liaison services. 4. health services. Examples include General Administration and Support. activities and projects.

4.4 Project Category and Sub-Category Codes 4.Unified Accounts Code Structure Manual 2014 5. Coding for Regional Offices or Department of Education’s Division Offices and Secondary Schools is managed under the operating unit segment of organization coding. Any reference to location (such as Region or Division) or implementing unit (such as schools) must not appear in the descriptions for PAP codes. as they do not comply with the definitions in the OPIF Reference Guide for MFOs.4. as follows: PARTICULARS Buildings and Other Structures School Buildings Health Facilities UACS 0100 0101 0102 UACS 01 02 03 04 05 06 07 08 09 10 11 12 13 14 33 . programs. 6. activities and projects. Sports and Culture Research and Development Social Protection 4.2 Project Sub-Category Project Categories are broken down further into Project Sub-Categories and are assigned specific codes.4. For presentation purposes in the NEP/GAA. projects and SPFs shall not be attributed to a particular MFO.1 Project Category Projects have been categorized and assigned codes as follows: PARTICULARS Physical Infrastructure Buildings and Other Structures Flood Control and Drainage Non-Road Transport Infrastructure Power and Communication Infrastructure Roads and Bridges Water Management Non Physical Infrastructure Projects Economic Development Education Environmental Protection Governance Health Recreation.

5 Traffic Decongestion projects include skyways. Housing projects for Government employees should be categorized as Buildings and Other Structures while housing projects for displaced persons should be categorized as Social Protection. underpasses and traffic signal system. 34 . Lighthouses and Harbors Accessibility Facilities Multi-Purpose Pavement Power and Communication Infrastructure Electrification Energy Resource Development Energy Efficiency and Conservation Energy Investment/Promotion/Innovation Communication Roads and Bridges National Roads National Bridges Local Roads Local Bridges Traffic Decongestion5 Farm-to-Market Roads Water Management Water Supply Septage and Sewerage Water Treatment System Irrigation Systems UACS 0103 0104 0105 0106 0200 0201 0202 0300 0301 0302 0303 0304 0305 0400 0401 0402 0403 0404 0405 0500 0501 0502 0503 0504 0505 0506 0600 0601 0602 0603 0604 4 The Housing sub-category does appear under both Buildings and Other Structures and Social Protection. overpasses.Unified Accounts Code Structure Manual 2014 PARTICULARS Multi-Purpose Facilities Agriculture Facilities Government Buildings Housing 4 Flood Control and Drainage Flood Control Structures/Facilities Drainage/Protection Works Non-Road Transport Infrastructure Aviation Railways Ports.

35 .Unified Accounts Code Structure Manual 2014 PARTICULARS Economic Development Economic Affairs Agriculture and Fisheries Asset Reform Mining and Manufacturing Trade and Industry Enterprise Development Micro-Enterprise Development 6 Credit Facility Development Tourism Development Industry Manpower Development Education Basic Education Technical and Vocational Education Tertiary Education Education not Definable by Level Environmental Protection Waste Management Pollution Abatement Protection of Biodiversity and Landscape Reforestation Governance General Public Services Defense Public Order and Safety Systems Development Capacity Development Governance and Accountability Improvement Health Public Health Services Improved Parenting Improved Women’s Health UACS 0700 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0800 0801 0802 0803 0804 0900 0901 0902 0903 0904 1000 1001 1002 1003 1004 1005 1006 1100 1101 1102 1103 6 The micro-enterprise shall have just one owner and fewer than 10 employees.

Unified Accounts Code Structure Manual 2014 UACS 1200 1201 1202 1203 1300 1301 1302 1303 1304 1305 1306 1307 1308 1309 1310 1311 1312 1400 1401 1402 1403 1404 1405 1406 1407 1408 1409 1410 1411 1412 1413 PARTICULARS Recreation Sports and Culture Recreation and Sports Culture Broadcasting and Publishing Services Research and Development Agriculture and Food Environment and Natural Resources Disaster Mitigation and Management Energy Health Information and Communication Technology Biotechnology Nanotechnology Genomics Technology Transfer Science and Technology Defense Social Protection Sickness and Disability Senior Citizens Survivors Family and Children Unemployment Food Programs Social Security Welfare and Employment Poverty Reduction Housing7 Livelihood Peace and Development Trafficked Persons Youth Development 4. 7 The Housing sub category does appear under both Buildings and Other Structures and Social Protection. they can be aggregated in the system for purposes of reporting. Housing projects for Government employees should be categorized as Buildings and Other Structures. while housing projects for displaced persons should be categorized as Social Protection.3 Project Title The list of projects by title is shown in the NEP/GAA. 36 . Although the project category and sub-category may not be shown in the NEP/GAA.4.

5 MFO/PAP Coding Example DEPARTMENT OF BUDGET AND MANAGEMENT: Office of the Secretary PARTICULARS UACS 00 0000 01 0000 01 0001 00 01 01 01 01 00 00 0000 0000 0001 0002 0003 0000 0000 General Administration and Support General Administration and Support Services General Management and Supervision 1 00 1 00 1 00 2 2 2 2 2 00 00 00 00 00 Support to Operations Budget and Management Support Services Legal Services Information and Communications Technology Systems Services Training and Information Services Operations MFO 1: Budget Policy Advisory Services Fiscal policy research. and evaluation of agency proposals Internal control systems and procedures towards productivity improvement Major organization and staffing modification. budget planning and programming. management and monitoring of the annual budget program 3 02 Evaluation. release and monitoring of funding requirements and organization. compensation and position classification MFO 4: Performance Review and Evaluation Services Financial and physical performance review and evaluation 3 03 3 3 3 3 3 4 4 4 4 4 03 03 03 04 04 00 10 10 10 10 3 00 3 01 01 00 01 0000 0000 0000 02 00 01 01 01 00 01 00 00 06 06 06 0000 0000 0000 0001 0002 0000 0000 0000 0000 0000 0001 0002 Locally Funded Projects Governance Governance and Accountability Improvement Budget Improvement Project Philippine Government Electronic Procurement Systems PhilGEPS 37 . including provision of technical secretariat services to the Development Budget Coordination Committee (DBCC) 3 01 MFO 2: Budget Management Services 3 02 Planning.Unified Accounts Code Structure Manual 2014 4. including State Universities and Colleges. staffing and compensation proposals of National Government Agencies. GOCCs and LGUs 3 02 MFO 3: Organizational Productivity Enhancement Services Policy formulation and standards-setting.

Liabilities. The object classification covers all financial transactions of the government such as. the source of revenue or the cause of increases or decreases in assets and liabilities. Equity. which can be used by oversight agencies without requiring departments and agencies to respond to individual requests. but not limited to. In addition. as well as for decision-making purposes of oversight agencies.Unified Accounts Code Structure Manual 2014 CHAPTER 5 . Income and Expense accounts. transfer payments made. the object coding in the information system provides a repository of government-wide information. 38 . goods or services acquired.Object Code Funding Source 6 Digits Financing Source 1st digit Organization 12 Digits Location 9 Digits MFO/PAP 9 Digits Program /Project /Purpose (SPF) 1st digit Object 10 Digits COA Chart of Accounts 1st to 8th digits Department 1st and 2nd digits 1st Region and 2nd digits Authorization 2nd and 3rd digits Agency 3rd to 5th digits Province 3rd and 4th digits MFO / Project Category /1st Level Activity 2nd and 3rd digits 1st level Activity /Project SubCategory /2nd Level Activity 4th and 5th digits 2nd level Activity /Project Title / 3rd Level Activity 6th to 9th digits Sub-Object 9th and 10th digits Fund Category 4th to 6th digits Lower-Level Operating Unit 6th to 12th digits City / Municipality 5th to 6th digits Barangay 7th to 9th digits Object Code 10 Digits COA Chart of Accounts Object 1st to 8th digits Sub-Object 9 and 10th digits th This chapter provides information on the object code classification for Assets. The object information provides a method for classifying and coding transactions to enable the reporting of information (including the impact of government revenues and expenditures on the economy) as well as the nature and standard classification of transactions for internal departmental analysis.

net realizable value. These other values include revalued amounts. when those inflows result in an increase in net assets/equity.2 Liabilities Liabilities refer to the economic obligations of an agency that are recognized and measured in conformity with accounting principles. 39 . which requires transactions to be recorded in the period when they occur (and not only when cash or its equivalent is received or paid). for accounting purposes. fair value and recoverable amounts.Unified Accounts Code Structure Manual 2014 The basis for coding the object classification in the COA Revised Chart of Accounts is accrual accounting. income and expenses.4 Income Income refers to the gross inflow of economic benefits or service potential during the reporting period. An asset is any owned physical object (tangible) or right (intangibles) with economic value that is expressed. as provided for by COA in the Revised Chart of Accounts. The elements recognized under accrual accounting are assets. but which are nonetheless recognized and measured according to accounting principles as outlined in Philippines Public Sector Accounting Standards. Therefore. current cost. 5. equity. the transactions and events are recorded in the accounting records and recognized in the financial statements of the periods to which they relate. in terms of its cost or some other value.3 Equity Equity refers to the residual interest of the government in an agency. 5. PARTICULARS Assets Liabilities Equity Income Expenses UACS 1 2 3 4 5 5. which is the excess of the agency assets over its liabilities.1 Assets Assets refer to the economic resources of an agency that are recognized and measured in conformity with generally accepted accounting principles. other than increases relating to contributions from owners. 5. Liabilities include certain deferred credits that are not obligations. liabilities. The term “income” is broader than revenue and includes gains in addition to revenue. The classification coding framework is as follows for Object Coding.

If disaggregation is necessary. as follows: PARTICULARS Personnel Services Maintenance and Other Operating Expenses Financial Expenses Direct Costs (manufacturing and trading) Non-Cash Expenses Capital Outlays UACS 1 2 3 4 5 6 The categorization of expense descriptions and codes in the UACS involves an amalgamation of all of the expenditure codes from the COA Revised Chart of Accounts prepared for accrual basis financial reporting. sub-object codes of two (2) digits shall be used to show the breakdown of selected assets. such as all of the accounts for capital outlays. two zeros will be used. the addition of some sub-object codes and the addition of expenditure accounts designed for cash basis budgeting.Military/Uniformed Personnel Salaries and Wages . Accounts Cash in Bank Taxes Import Duties Non-Tax Revenues Agency Responsible for Disaggregation BTr BIR BOC DOF/BTr Accounts Personnel Services MOOE Financial Expenses Capital Outlays Agency Responsible for Disaggregation DBM DBM/COA DBM/COA DBM Some examples of the application of object codes for Personnel Expenses follow in the table below.Regular Basic Salary . Otherwise. Collectively. income and expenses.6 Object and Sub-object codes For object coding. PARTICULARS Salaries and Wages . these provide the harmonized budgetary and accounting expenditure classification codes.Civilian Base Pay .Casual/Contractual COA 50101010 UACS 50101010 50101010 50101010 50101020 50101020 00 01 02 00 40 . The responsibility for disaggregation and sub-coding of the following accounts are as shown below. 5.Unified Accounts Code Structure Manual 2014 5.5 Expenses Expenditures shall be further categorized by allotment classes. descriptions and codes are drawn from the COA Revised Chart of Accounts (8 digits).

5. the expenditure should be recognized as an asset in the form of infrastructure construction in progress at the point of disbursement.7 Harmonization of Coding for Capital Outlays From the time of budget appropriation until funds are disbursed. as an example.Unified Accounts Code Structure Manual 2014 Some examples for Maintenance and Operating Expenses follow in the table below.. cash release and obligations should be processed in capital outlay accounts.e. 41 . the infrastructure construction in progress account would be cleared (i. the relevant amounts of allotment. such that. credited) and a Public Infrastructure Asset recognized. an asset account like Road Networks is debited.Equipment Rents .Motor Vehicles Rents . In accordance with accrual accounting principles. PARTICULARS Rent/Lease Expenses Rents . The full list appears at the end of the expenditure code listing in Appendix C. 5.6.Buildings and Structures Rents . This process would most likely be automated in GIFMIS so that the spending is shown as capital outlays in DBM management reports.Land Rents . but as an asset in the Statement of Financial Position/Balance Sheet and not disclosed in the Operating Statement/Profit and Loss Statement/Income and Expense Statement.Living Quarters Operating Lease Financial Lease COA 50299050 UACS 50299050 50299050 50299050 50299050 50299050 50299050 50299050 50299050 00 01 02 03 04 05 06 07 See Appendix C for a detailed list of Object codes (Revised Chart of Accounts) and Sub-object codes. such as one of the accounts for infrastructure capital outlays. and as capital outlays in the cash flow statement. Once the project is completed.