Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
Regular Agency General New General Specif ic Budget s o f Nat io nal
Fund Fund Appro priat io ns Go vernment Agencies
1 Spe cific Budge ts of National 0 1 1 0 1 10 1 Active
Gove rnme nt Age ncie s
2 ARMM-De pEd's GSIS Contribution 0 1 1 0 1 111 Active
Allo cat io ns t o Lo cal
Go vernment Unit s
3 Spe cial Share s of LGUs in the 0 1 1 0 1 252 Active
Proce e ds of National Taxe s
4 Barangay Officials De ath Be ne fits 0 1 1 0 1 253 Active
Fund
5 Local Gove rnme nt Support Fund 0 1 1 0 1 254 Active
(forme rly Financial Subs idy to LGUs )
6 Spe cial Share s of LGUs in the 0 1 1 0 1 255 Active
Proce e ds of Fire Code Fe e s
Budget ary Suppo rt t o
Go vernment Co rpo rat io ns
7 Equity Contribution Budge tary Support 0 1 1 0 1 276 Active
to Gove rnme nt
Corporations
8 Subs idie s 0 1 1 0 1 277 Active
9 Loans 0 1 1 0 1 278 Active
10 Advance s 0 1 1 0 1 279 Active
Financial Assist ance t o
Met ro po lit an Manila
Develo pment Aut ho rit y
11 Subs idie s 0 1 1 0 1 30 1 Active

1
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
Special Purpo se Funds
12 National Dis as te r Ris k Re duction and 0 1 1 0 1 40 1 Active
Manage me nt Fund ( Calamity Fund )
13 Continge nt Fund 0 1 1 0 1 40 2 Active
14 De pEd - School Building De partme nt of 0 1 1 0 1 40 3 Active
Program/Educational Facilitie s Fund Education (De pEd)
- Office of the
Se cre tary
15 E-Gove rnme nt Fund 0 1 1 0 1 40 4 Active
16 Inte rnational Commitme nts Fund 0 1 1 0 1 40 5 Active
17 Mis ce llane ous Pe rs onne l Be ne fits 0 1 1 0 1 40 6 Active
Fund
18 Pe ns ion and Gratuity Fund 0 1 1 0 1 40 7 Active
19 Priority De ve lopme nt As s is tance 0 1 1 0 1 40 8 Active
Fund
20 Allocation for Capital Outlays of State Othe r Exe cutive 0 1 1 0 1 40 9 Active
Unive rs itie s and Colle ge s (SUCs ) Office s
- Commis s ion on
Highe r Education
21 Fe as ibility Studie s Fund 0 1 1 0 1 410 Active
22 Re habilitation and Re cons truction 0 1 1 0 1 411 Active
Program
23 BSGC - Othe rs 0 1 1 0 1 412 Active
24 Ove rall Savings 0 1 1 0 1 999 Active
Co nt inuing Specif ic Budget s o f Nat io nal
Appro priat io ns Go vernment Agencies

2
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
25 Spe cific Budge ts of National 0 1 1 0 2 10 1 Active
Gove rnme nt Age ncie s
Allo cat io ns t o Lo cal
Go vernment Unit s
26 Spe cial Share s of LGUs in the 0 1 1 0 2 252 Active
Proce e ds of National Taxe s
27 Barangay Officials De ath Be ne fits 0 1 1 0 2 253 Active
Fund
28 Local Gove rnme nt Support Fund 0 1 1 0 2 254 Active
(forme rly Financial Subs idy to LGUs )
29 Spe cial Share s of LGUs in the 0 1 1 0 2 255 Active
Proce e ds of Fire Code Fe e s
Budget ary Suppo rt t o
Go vernment Co rpo rat io ns
30 Equity Contribution 0 1 1 0 2 276 Active
31 Subs idie s 0 1 1 0 2 277 Active
32 Loans 0 1 1 0 2 278 Active
33 Advance s 0 1 1 0 2 279 Active
Special Purpo se Funds
34 National Dis as te r Ris k Re duction and 0 1 1 0 2 40 1 Active
Manage me nt Fund ( Calamity Fund )
35 Continge nt Fund 0 1 1 0 2 40 2 Active
36 De pEd - School Building 0 1 1 0 2 40 3 Active
Program/Educational Facilitie s Fund
37 E-Gove rnme nt Fund 0 1 1 0 2 40 4 Active
38 Inte rnational Commitme nts Fund 0 1 1 0 2 40 5 Active

3
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
39 Mis ce llane ous Pe rs onne l Be ne fits 0 1 1 0 2 40 6 Active
Fund
40 Pe ns ion and Gratuity Fund 0 1 1 0 2 40 7 Active
41 Priority De ve lopme nt As s is tance 0 1 1 0 2 40 8 Active
Fund
42 Allocations for Capital Outlays of 0 1 1 0 2 40 9 Active
State Unive rs itie s and Colle ge s
- Allocations for Capital Outlays of
State Unive rs itie s and Colle ge s

43 Fe as ibility Studie s Fund 0 1 1 0 2 410 Active

44 Re habilitation and Re cons truction 0 1 1 0 2 411 Active
Program
- Re habilitation and Re cons truction
Program
45 Ove rall Savings 0 1 1 0 2 999 Active
Supplement al Specif ic Budget s o f Nat io nal
Appro priat io ns Go vernment Agencies
46 Spe cific Budge ts of National 0 1 1 0 3 10 1 Active
Gove rnme nt Age ncie s
Budget ary Suppo rt t o
Go vernment Co rpo rat io ns
47 Equity Contribution 0 1 1 0 3 276 Active
48 Subs idie s 0 1 1 0 3 277 Active
Special Purpo se Funds
49 National Dis as te r Ris k Re duction and 0 1 1 0 3 40 1 Active
Manage me nt Fund ( Calamity Fund )

4
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
Aut o mat ic Specif ic Budget s o f Nat io nal
Appro priat io ns Go vernment Agencies
50 Re tire me nt and Life Ins urance 0 1 1 0 4 10 2 Active
Pre miums
51 Pe ns ion unde r R.A. No. 2087, as 0 1 1 0 4 10 3 Active
ame nde d by P.D. 1625 and R.A. No.
5059
52 Cus toms dutie s and taxe s , including 0 1 1 0 4 10 5 Active
tax e xpe nditure s
53 Proce e ds from s ale s of non- 0 1 1 0 4 10 6 Active
s e rvice able , obs ole te and
unne ce s s ary e quipme nt
54 Tax Re funds 0 1 1 0 4 10 8 Active
55 De bt Principal Amortiz ation 0 1 1 0 4 10 9 Active
56 De bt Inte re s t Payme nts 0 1 1 0 4 110 Active
Allo cat io ns t o Lo cal
Go vernment Unit s
57 Inte rnal Re ve nue Allotme nt 0 1 1 0 4 251 Active
Specif ic Budget s o f Nat io nal
Go vernment Agencies
58 Inte rnal Re ve nue Allotme nt 0 1 1 0 4 251 Active
Budget ary Suppo rt t o
Go vernment Co rpo rat io ns
59 Ne t Le nding 0 1 1 0 4 280 Active
Unpro grammed Specif ic Budget s o f Nat io nal
Appro priat io ns Go vernment Agencies

5
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
60 Spe cific Budge ts of National 0 1 1 0 5 10 1 Active
Gove rnme nt Age ncie s
Budget ary Suppo rt t o
Go vernment Co rpo rat io ns
61 Equity Contribution 0 1 1 0 5 276 Active
62 Subs idie s 0 1 1 0 5 277 Active
63 Loans 0 1 1 0 5 278 Active
64 Advance s 0 1 1 0 5 279 Active
Unpro grammed Appro priat io ns
65 Ge ne ral Fund Adjus tme nts 0 1 1 0 5 421 Active
66 Support for Infras tructure Proje cts 0 1 1 0 5 422 Active
and Social Programs
67 AFP Mode rniz ation Program 0 1 1 0 5 423 Active
68 De bt Manage me nt Program 0 1 1 0 5 424 Active
69 Total Adminis trative Dis ability 0 1 1 0 5 425 Active
Pe ns ion
70 Pe ople 's Survival Fund 0 1 1 0 5 426 Active
71 Budge tary Support to Gove rnme nt- 0 1 1 0 5 427 Active
Owne d and/or - Controlle d
Corporations
72 Support to Fore ign-As s is te d Proje cts 0 1 1 0 5 428 Active
73 Ris k Manage me nt Program 0 1 1 0 5 429 Active
74 Dis as te r Re lie f Mitigation Fund 0 1 1 0 5 430 Active
75 Re cons truction and Re habilitation 0 1 1 0 5 431 Active
Program
76 Ge ne ral Fund Adjus tme nts for Us e 0 1 1 0 5 432 Active
of Exce s s Income by Age ncie s

6
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency

77 Ge ne ral Fund Adjus tme nts for the 0 1 1 0 5 433 Active

Share of the ARMM purs uant to R.A.
No. 9054
78 Equity Value Buy-out of the Me tro 0 1 1 0 5 434 Active
Rail Trans it Corporation
79 Payme nt of Taxe s unde r BOT 0 1 1 0 5 435 Active
Contract of MRT 3
80 Re habilitation and Re cons truction 0 1 1 0 5 436 Active
Fund
81 MRT 3 Re habilitation and Capacity 0 1 1 0 5 437 Active
Expans ion
82 Trade Re me die s Fund 0 1 1 0 5 438 Active
83 Share of the DOH from the 0 1 1 0 5 439 Active
Incre me ntal Re ve nue from Excis e
Tax
84 For Payme nt of Total Adminis trative 0 1 1 0 5 440 Active
Dis ability of Living Pos t WW II
Ve te rans
85 Land Bank of the Philippine s - Loan 0 1 1 0 5 441 Active
Portfolio (Priority and Othe r Priority
Are as )
Fo reign Assist ed General New General Mult ilat eral and Bilat eral
Pro ject s Fund Fund Appro priat io ns Lo ans/Grant s
86 GoP Counte rpart Funds 0 2 1 0 1 151 Active
87 As ian De ve lopme nt Bank 0 2 1 0 1 152 Active
88 Aus tralia 0 2 1 0 1 153 Active

7
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
89 Aus tria 0 2 1 0 1 154 Active
90 Be lgium 0 2 1 0 1 155 Active
91 Canada 0 2 1 0 1 156 Active
92 China 0 2 1 0 1 157 Active
93 De nmark 0 2 1 0 1 158 Active
94 Europe an Commis s ion 0 2 1 0 1 159 Active
95 France 0 2 1 0 1 160 Active
96 Ge rmany 0 2 1 0 1 161 Active
97 Global Environme nt Facility 0 2 1 0 1 162 Active
98 Inte rnational Bank for Re cons truction 0 2 1 0 1 163 Active
and De ve lopme nt (IBRD)
99 Inte rnational De ve lopme nt Fund (IDF) 0 2 1 0 1 164 Active
100 Inte rnational Fund for Agricultural 0 2 1 0 1 165 Active
De ve lopme nt (IFAD)
101 Italy 0 2 1 0 1 166 Active
102 Japan 0 2 1 0 1 167 Active
103 Kore a 0 2 1 0 1 168 Active
104 Mille nnium Challe nge Corporation 0 2 1 0 1 169 Active
105 Ne the rlands 0 2 1 0 1 170 Active
106 Ne w Ze aland 0 2 1 0 1 171 Active
107 Norway 0 2 1 0 1 172 Active
108 Saudi Arabia 0 2 1 0 1 173 Active
109 Spain 0 2 1 0 1 174 Active
110 Switz e rland 0 2 1 0 1 175 Active
111 Unite d Kingdom 0 2 1 0 1 176 Active

8
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
112 Unite d State s 0 2 1 0 1 177 Active
113 Unite d Nations De ve lopme nt Fund 0 2 1 0 1 178 Active
for Wome n (UNIFEM)
114 Unite d Nations Population Fund 0 2 1 0 1 179 Active
(UNFPA)
115 OPEC Fund for Inte rnational De partme nt of 0 2 1 0 1 180 Active
De ve lopme nt (OFID) Agriculture (DA)
- Office of the
Se cre tary
Co nt inuing Mult ilat eral and Bilat eral
Appro priat io ns Lo ans/Grant s
116 GoP Counte rpart Funds 0 2 1 0 2 151 Active
117 As ian De ve lopme nt Bank 0 2 1 0 2 152 Active
118 Aus tralia 0 2 1 0 2 153 Active
119 Aus tria 0 2 1 0 2 154 Active
120 Be lgium 0 2 1 0 2 155 Active
121 Canada 0 2 1 0 2 156 Active
122 China 0 2 1 0 2 157 Active
123 De nmark 0 2 1 0 2 158 Active
124 Europe an Commis s ion 0 2 1 0 2 159 Active
125 France 0 2 1 0 2 160 Active
126 Ge rmany 0 2 1 0 2 161 Active
127 Global Environme nt Facility 0 2 1 0 2 162 Active
128 Inte rnational Bank for Re cons truction 0 2 1 0 2 163 Active
and De ve lopme nt (IBRD)
129 Inte rnational De ve lopme nt Fund (IDF) 0 2 1 0 2 164 Active

9
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
130 Inte rnational Fund for Agricultural 0 2 1 0 2 165 Active
De ve lopme nt (IFAD)
131 Italy 0 2 1 0 2 166 Active
132 Japan 0 2 1 0 2 167 Active
133 Kore a 0 2 1 0 2 168 Active
134 Mille nnium Challe nge Corporation 0 2 1 0 2 169 Active
135 Ne the rlands 0 2 1 0 2 170 Active
136 Ne w Ze aland 0 2 1 0 2 171 Active
137 Norway 0 2 1 0 2 172 Active
138 Saudi Arabia 0 2 1 0 2 173 Active
139 Spain 0 2 1 0 2 174 Active
140 Switz e rland 0 2 1 0 2 175 Active
141 Unite d Kingdom 0 2 1 0 2 176 Active
142 Unite d State s 0 2 1 0 2 177 Active
143 Unite d Nations De ve lopme nt Fund 0 2 1 0 2 178 Active
for Wome n (UNIFEM)
144 Unite d Nations Population Fund 0 2 1 0 2 179 Active
(UNFPA)
Unpro grammed Mult ilat eral and Bilat eral
Appro priat io ns Lo ans/Grant s
145 As ian De ve lopme nt Bank 0 2 1 0 5 152 Active
146 Aus tralia 0 2 1 0 5 153 Active
147 Aus tria 0 2 1 0 5 154 Active
148 Be lgium 0 2 1 0 5 155 Active
149 Canada 0 2 1 0 5 156 Active
150 China 0 2 1 0 5 157 Active

10
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
151 De nmark 0 2 1 0 5 158 Active
152 Europe an Commis s ion 0 2 1 0 5 159 Active
153 France 0 2 1 0 5 160 Active
154 Ge rmany 0 2 1 0 5 161 Active
155 Global Environme nt Facility 0 2 1 0 5 162 Active
156 Inte rnational Bank for Re cons truction 0 2 1 0 5 163 Active
and De ve lopme nt (IBRD)
157 Inte rnational De ve lopme nt Fund (IDF) 0 2 1 0 5 164 Active
158 Inte rnational Fund for Agricultural 0 2 1 0 5 165 Active
De ve lopme nt (IFAD)
159 Italy 0 2 1 0 5 166 Active
160 Japan 0 2 1 0 5 167 Active
161 Kore a 0 2 1 0 5 168 Active
162 Mille nnium Challe nge Corporation 0 2 1 0 5 169 Active
163 Ne the rlands 0 2 1 0 5 170 Active
164 Ne w Ze aland 0 2 1 0 5 171 Active
165 Norway 0 2 1 0 5 172 Active
166 Saudi Arabia 0 2 1 0 5 173 Active
167 Spain 0 2 1 0 5 174 Active
168 Switz e rland 0 2 1 0 5 175 Active
169 Unite d Kingdom 0 2 1 0 5 176 Active
170 Unite d State s 0 2 1 0 5 177 Active
171 Unite d Nations De ve lopme nt Fund 0 2 1 0 5 178 Active
for Wome n (UNIFEM)
172 Unite d Nations Population Fund 0 2 1 0 5 179 Active
(UNFPA)

11
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
Special Acco unt General New General Special Acco unt s in t he General
- Lo cally Fund Appro priat io ns Fund
Funded/Do mest ic
Grant s Fund
173 Fiduciary Fund for Agrarian Re form De partme nt of 0 3 1 0 1 321 Active
Education Agrarian Re form
- Inte re s t Income from (DAR)
inve s tme nts in tre as ury note s - - Office of the
RP-US Agre e me nt P.L. 480 Se cre tary
174 Agrarian Re form Fund De partme nt of 0 3 1 0 1 322 Active
- Income and colle ctions from Agrarian Re form
Agrarian Re form ope rations and (DAR)
proce e ds from as s e ts re cove re d - Office of the
and s ale s of ill-gotte n we alth - R.A. Se cre tary
9700
Aut o mat ic Specif ic Budget s o f Nat io nal
Appro priat io ns Go vernment Agencies
175 Dome s tic Grant Proce e ds 0 3 1 0 4 10 4 Active
176 Military Camps Sale s Proce e ds 0 3 1 0 4 10 7 Active
Special Acco unt s in t he General
Fund
177 Fiduciary Fund for Agrarian Re form De partme nt of 0 3 1 0 4 321 Active
Education Agrarian Re form
- Inte re s t income from (DAR)
inve s tme nts in tre as ury note s - - Office of the
RP-US Agre e me nt P.L. 480 Se cre tary

12
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
178 Agrarian Re form Fund De partme nt of 0 3 1 0 4 322 Active
- Income and colle ctions from Agrarian Re form
Agrarian Re form ope rations and (DAR)
proce e ds from as s e ts re cove re d - Office of the
and s ale s of ill-gotte n we alth - R.A. Se cre tary
9700
179 Agrarian Re form Fund De partme nt of 0 3 1 0 4 322 Active
- Income and colle ctions from Agriculture (DA)
Agrarian Re form ope rations and - Office of the
proce e ds from as s e ts re cove re d Se cre tary
and s ale s of ill-gotte n we alth - R.A.
9700

180 Agrarian Re form Fund De partme nt of 0 3 1 0 4 322 Active

- Income and colle ctions from Environme nt and
Agrarian Re form ope rations and Natural Re s ource s
proce e ds from as s e ts re cove re d (DENR)
and s ale s of ill-gotte n we alth - R.A. - Office of the
9700 Se cre tary
181 Agrarian Re form Fund De partme nt of 0 3 1 0 4 322 Active
- Income and colle ctions from Jus tice (DOJ)
Agrarian Re form ope rations and - Land
proce e ds from as s e ts re cove re d Re gis tration
and s ale s of ill-gotte n we alth - R.A. Authority
9700
182 Agrarian Re form Fund De partme nt of 0 3 1 0 4 322 Active
- Income and colle ctions from Jus tice (DOJ)
Agrarian Re form ope rations and - Pre s ide ntial
proce e ds from as s e ts re cove re d Commis s ion on
and s ale s of ill-gotte n we alth - R.A. Good
9700 Gove rnme nt

13
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
183 Agricultural Compe titive ne s s De partme nt of 0 3 1 0 4 323 Active
Enhance me nt Fund Agriculture (DA)
- All dutie s colle cte d from the - Office of the
importation of agricultural products Se cre tary
unde r the minimum acce s s volume
me chanis m - R.A. Nos . 8178 /9496
184 Agro-Indus try Mode rniz ation Cre dit De partme nt of 0 3 1 0 4 324 Active
and Financing Program(AMCFP) Agriculture (DA)
- Agricultural
Cre dit Policy
Council
185 Wildlife Manage me nt Fund De partme nt of 0 3 1 0 4 325 Active
- Donations , pe rmits , fine s , Agriculture (DA)
charge s from wildlife re late d - Bure au of
activitie s - R.A. 9147 Fis he rie s and
Aquatic
Re s ource s

186 Support to the Fe rtiliz e r and De partme nt of 0 3 1 0 4 326 Active

Pe s ticide Program Agriculture (DA)
- Fe rtiliz e r and
Pe s ticide
Authority
187 Live s tock De ve lopme nt Fund De partme nt of 0 3 1 0 4 327 Active
- Re gis tration Fe e s of large cattle - Agriculture (DA)
P.D. 914 - Live s tock
De ve lopme nt
Council

14
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
188 Me at Ins pe ction Se rvice De partme nt of 0 3 1 0 4 328 Active
De ve lopme nt Trus t Fund Agriculture (DA)
- Fe e s , fine s and othe r charge s by - National Me at
the NMIS - Se ction 46, R.A. 9296 Ins pe ction
Se rvice
189 Early Childhood Care and De partme nt of 0 3 1 0 4 329 Active
De ve lopme nt Council Education (De pEd)
- Share from PAGCOR - Early Childhood
Care and
De ve lopme nt
Council
190 Ins tructional Mate rials De ve lopme nt De partme nt of 0 3 1 0 4 330 Active
Ce nte r Fund Education (De pEd)
- R.A. 8047 - National Book
De ve lopme nt
Board
191 Malampaya Gas Fund De partme nt of 0 3 1 0 4 331 Active
- Production s hare s from Ene rgy (DOE)
Malampaya Gas -to-Powe r Proje ct - Office of the
pe r Se rvice Contract No. 38 – P.D. Se cre tary
910

192 Colle ctions from othe r production De partme nt of 0 3 1 0 4 332 Active

s hare s and mis ce llane ous income Ene rgy (DOE)
- Fe e s , re ve nue s and re ce ipts - Office of the
from the e xploration, de ve lopme nt Se cre tary
and e xploitation of e ne rgy
re s ource s - P.D Nos .
87/972/1234/1442/9513

15
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
193 Te chnology Trans fe r for Ene rgy De partme nt of 0 3 1 0 4 333 Active
Manage me nt Fund Ene rgy (DOE)
- Inte re s t Income in USAID- - Office of the
as s is te d Te chnology Trans fe r for Se cre tary
Ene rgy Manage me nt (TTEM) - R.A.
7638
194 Inte grate d Prote cte d Are as Fund De partme nt of 0 3 1 0 4 334 Active
- All income ge ne rate d from the Environme nt and
ope ration of NIPAS or manage me nt Natural Re s ource s
of wild flora and fauna - R.A. 7586 (DENR)
- Office of the
Se cre tary
195 Wildlife Manage me nt Fund De partme nt of 0 3 1 0 4 335 Active
- Fine s , awards , fe e s , charge s , Environme nt and
donations , e ndowme nts , Natural Re s ource s
adminis trative fe e s or grants in (DENR)
the form of contribution - R.A. 9147 - Office of the
Se cre tary
196 Wildlife Manage me nt Fund De partme nt of 0 3 1 0 4 335 Active
- Fine s , awards , fe e s , charge s , Environme nt and
donations , e ndowme nts , Natural Re s ource s
adminis trative fe e s or grants in (DENR)
the form of contribution - R.A. 9147 - Palawan Council
for Sus tainable
De ve lopme nt
Staff

16
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
197 Sale of Confis cate d Logs De partme nt of 0 3 1 0 4 336 Active
- E.O. 277; LOI 1020; BP 879 Environme nt and
Natural Re s ource s
(DENR)
- Office of the
Se cre tary
198 Air Quality Manage me nt Fund De partme nt of 0 3 1 0 4 337 Active
- Fine s , awards , fe e s , donations , Environme nt and
e ndowme nts , and grants in the Natural Re s ource s
form of contribution - R.A. 8749 (DENR)
- Environme ntal
Manage me nt
Bure au
199 Mine s and Ge os cie nce s Bure au De partme nt of 0 3 1 0 4 338 Active
- 10% of all royaltie s and Environme nt and
re ve nue s from de ve lopme nt and Natural Re s ource s
utiliz ation of the mine ral re s ource s (DENR)
(Mine ral Re s e rvations - R.A. 7942) - Mine s and Ge o-
Scie nce s Bure au
200 Non-Intrus ive Containe r Ins pe ction De partme nt of 0 3 1 0 4 339 Active
Sys te m Proje ct Fund Finance (DOF)
- Income from Containe r Se curity - Bure au of
Fe e - E.O. Nos . 592/635 Cus toms
201 Supe r Gre e n Lane Trus t Fund De partme nt of 0 3 1 0 4 340 Active
- Se rvice fe e s for us age of Supe r Finance (DOF)
Gre e n lane facility - E.O. Nos . - Bure au of
230/563 Cus toms

17
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
202 Tax Re fund De partme nt of 0 3 1 0 4 341 Active
- Re fund of Input VAT - R.A. 8424 Finance (DOF)
- Bure au of
Cus toms

203 Spe cial Education Fund De partme nt of 0 3 1 0 4 342 Active

- 1% s hare of taxe s on local Finance (DOF)
Virginia-type cigare tte s - R.A. 5447 - Bure au of
Inte rnal Re ve nue
204 Bank Pe naltie s Fund De partme nt of 0 3 1 0 4 343 Active
- Pe naltie s impos e d to banks on Finance (DOF)
de laye d re mittance s - E.O. 937 - Bure au of
Inte rnal Re ve nue
205 Fide lity Bond Fund De partme nt of 0 3 1 0 4 344 Active
- Public Bonding Law - Se ctions Finance (DOF)
313-335 Chapte r 15, Re vis e d - Bure au of the
Adminis trative Code of 1917 Tre as ury
206 Ins urance Commis s ion Fund De partme nt of 0 3 1 0 4 345 Active
- 25% s hare in pre mium tax Finance (DOF)
colle ctions of the BIR - P.D. 612 - Ins urance
/R.A. 8424 Commis s ion
207 Pre -Ne e d Fund De partme nt of 0 3 1 0 4 346 Active
- Re te ntion and Utiliz ation of Fe e s , Finance (DOF)
Charge s and Othe r Income from - Ins urance
the Re gulation of Pre -ne e d Commis s ion
Companie s - R.A. 9829
208 De partme nt of He alth (OSEC) De partme nt of 0 3 1 0 4 347 Active
- Share s from Franchis e tax/VAT- He alth (DOH)
R.A. Nos . 6631/6632/7953/8407 - Office of the
Se cre tary

18
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
209 DOH OSEC FDA-SAGF De partme nt of 0 3 1 0 4 348 Active
- Income from fe e s fine s , royaltie s He alth (DOH)
and othe r charge s authoriz e d - Office of the
unde r R.A. 9502 Se cre tary
210 OSEC-BQIHS SAGF De partme nt of 0 3 1 0 4 349 Active
- 50% of Income from Quarantine He alth (DOH)
Se rvice s - R.A. 9271 - Office of the
Se cre tary
211 Bure au of Fire Prote ction De partme nt of the 0 3 1 0 4 350 Active
- Fe e s and Fine s unde r the Fire Inte rior and Local
Code of the Philippine s - R.A. 9154 Gove rnme nt
(DILG)
- Bure au of Fire
Prote ction
212 De partme nt of Jus tice (OSEC) De partme nt of 0 3 1 0 4 351 Active
- Le gal Fe e s - R.A. 9279 Jus tice (DOJ)
- Office of the
Se cre tary
213 Land Re gis tration Authority De partme nt of 0 3 1 0 4 352 Active
- 20% of Land Re gis tration Fe e s of Jus tice (DOJ)
the Re gis te r of De e ds of LGUs and - Land
LRA - P.D. 1529 Re gis tration
Authority
214 Office of the Solicitor Ge ne ral De partme nt of 0 3 1 0 4 353 Active
- 50% of fe e s and charge s on Jus tice (DOJ)
naturaliz e d alie ns unde r the old - Office of the
Naturaliz ation Law - L.O.I. 278 /R.A. Solicitor Ge ne ral
9417

19
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
215 Ve rification Fe e Fund De partme nt of 0 3 1 0 4 354 Active
- Ve rification Fe e s of Fore ign Pos t - Labor and
E.O. 1022 Employme nt
(DOLE)
- Office of the
Se cre tary
216 Spe cial Voluntary Arbitration Fund De partme nt of 0 3 1 0 4 355 Active
- CBA Re gis tration Fe e s - R.A. 6721 Labor and
Employme nt
(DOLE)
- National
Conciliation and
Me diation Board
217 As ia Pacific Dis as te r Re s pons e Fund De partme nt of 0 3 1 0 4 356 Active
- Tropical Storm Ke ts ana (Ondoy) National De fe ns e
Proje ct (DND)
- Office of the
Se cre tary -
Prope r
218 AFP Mode rniz ation Trus t Fund De partme nt of 0 3 1 0 4 357 Active
- Share from the proce e ds of s ale , National De fe ns e
le as e or joint de ve lopme nt, public- (DND)
private partne rs hip, s ale of the - Ge ne ral
products of Gove rnme nt Ars e nal, He adquarte rs ,
dis pos al of re pairable e quipme nt, AFP and AFP-
budge tary s urplus , donations and Wide Se rvice
inte re s t income - R.A. 7227, R.A. Support Units
7898, R.A. 10349 (AFPWSSUS)

20
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
219 Spe cial Road Support Fund De partme nt of 0 3 1 0 4 358 Active
- 80% of Motor Ve hicle Us e rs ’ Public Works and
Charge Tax colle ctions (MVUC) - Highways (DPWH)
R.A. 8794 - Office of the
Se cre tary
220 Spe cial Local Road Fund De partme nt of 0 3 1 0 4 359 Active
- 5% of Motor Ve hicle Us e rs ’ Public Works and
Charge Tax colle ctions (MVUC) - Highways (DPWH)
R.A. 8794 - Office of the
Se cre tary
221 Spe cial Road Safe ty Fund De partme nt of 0 3 1 0 4 360 Active
- 7. 5% of Motor Ve hicle Us e rs ’ Public Works and
Charge Tax colle ctions (MVUC) - Highways (DPWH)
R.A. 8794 - Office of the
Se cre tary
222 Touris m De ve lopme nt Fund De partme nt of 0 3 1 0 4 361 Active
- Accre ditation, training fe e s , Touris m (DOT)
mis ce llane ous income - R.A. 9593 - Office of the
Se cre tary
223 Micro, Small and Me dium Ente rpris e De partme nt of 0 3 1 0 4 362 Active
De ve lopme nt Council Fund Trade and Indus try
- 90% of the pe naltie s colle cte d by (DTI)
BSP from le nding ins titutions for - Office of the
non-compliance with the provis ions Se cre tary
of the ame nde d Magna Carta for
SMEs - R.A. 9501

21
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
224 Spe cial Ve hicle Pollution Control De partme nt of 0 3 1 0 4 363 Active
Fund Trans portation and
- 7.5% of Motor Ve hicle Us e rs ’ Communications
Charge Tax colle ctions (MVUC) - (DOTC)
R.A. 8794 - Office of the
Se cre tary
225 Se at Be lt Us e Fund (LTO) De partme nt of 0 3 1 0 4 364 Active
- Fine s impos e d on the Trans portation and
imple me ntation of Se at Be lt Us e - Communications
R.A. 8750 (DOTC)
- Office of the
Se cre tary
226 MARINA Tonnage Fe e s De partme nt of 0 3 1 0 4 365 Active
- Tonnage Fe e s - R.A. 9295 Trans portation and
Communications
(DOTC)
- Maritime
Indus try
Authority
227 National Civil Aviation Se curity De partme nt of 0 3 1 0 4 366 Active
Committe e (NCASC) Trans portation and
- Aviation s e curity fe e s colle cte d Communications
from pas s e nge rs at the airports - (DOTC)
E.O. Nos . 277/311 - Office for
Trans portation
Se curity

22
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
228 Endowme nt Fund National Economic 0 3 1 0 4 367 Active
- Inte re s t Income - E.O. 211 and De ve lopme nt
Authority (NEDA)
- Philippine
Statis tical
Re s e arch and
Training Ins titute
(forme rly
Statis tical
Re s e arch and
Training Ce nte r)
229 CFO SAGF Othe r Exe cutive 0 3 1 0 4 368 Active
- Donations from Ove rs e as Office s
Filipinos , grants from multinational - Commis s ion on
age ncie s , financial s upport from Filipinos
the CFOs corporate and Ove rs e as
gove rnme nt partne rs , and othe r
income from proje cts and activitie s
230 Highe r Education De ve lopme nt Fund Othe r Exe cutive 0 3 1 0 4 369 Active
- 40% s hare from trave l tax, 30% Office s
from re gis tration fe e s of PRC and - Commis s ion on
1% of gros s s ale s of lotto Highe r Education
ope rations of PCSO - RA 7722

23
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
231 DDB SAGF Othe r Exe cutive 0 3 1 0 4 370 Active
- 25% of gros s re ce ipts from Office s
bre akage s of Phil. Racing Club, Inc. - Dange rous
and Manila Jocke y Club, Inc., 10% of Drugs Board
unclaime d/forfe ite d
s we e ps take s /lotto priz e s from
PCSO and P5M pe r month from
PAGCOR - R.A. Nos . 7953, 8407,
1965
232 FDCP SAGF Othe r Exe cutive 0 3 1 0 4 371 Active
- Re gis tration fe e s /charge s and Office s
amus e me nt taxe s - R.A. 9167 - Film
De ve lopme nt
Council of the
Philippine s
233 GAB SAGF Othe r Exe cutive 0 3 1 0 4 372 Active
- 3% of the gras s gate re ce ipts Office s
from the conduct of profe s s ional - Game s and
bas ke tball and othe r profe s s ional Amus e me nt
game s and income from te le vis ion, Board
radio and motion picture rights -
E.O. 120, P.D. 871
234 HLURB SAGF Othe r Exe cutive 0 3 1 0 4 373 Active
- Se rvice /Proce s s ing Fe e s , Fine s , Office s
Pe naltie s - E.O. Nos . 648/90 - Hous ing and
Land Us e
Re gulatory Board

24
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
235 Share on the annual re ve nue Othe r Exe cutive 0 3 1 0 4 374 Active
colle ction of MTRCB - Se c. 20 of P.D. Office s
1986 - Movie and
Te le vis ion
Re vie w and
Clas s ification
Board
236 National Endowme nt Fund for Culture Othe r Exe cutive 0 3 1 0 4 375 Active
and Arts Office s
- 10% of PTA trave l tax colle ctions - National
and Inte re s t income - R.A. 7356 Commis s ion for
Culture and the
Arts -Prope r
237 The As ian Foundation Othe r Exe cutive 0 3 1 0 4 376 Active
- Donation Office s
- Office of the
Pre s ide ntial
Advis e r on the
Pe ace Proce s s
238 National Sports De ve lopme nt Fund Othe r Exe cutive 0 3 1 0 4 377 Active
- Share from taxe s on hors e race s Office s
from Manila Jocke y Club and PRC - Philippine
Inc. during s pe cial holidays - R.A. Sports
6847; 3% s hare of all taxe s Commis s ion
colle cte d on importe d athle tic
e quipme nt; Proce e ds form the
s ale of s tamps de picting s ports
e ve nts

25
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
239 PCUP SAGF Othe r Exe cutive 0 3 1 0 4 378 Active
- Donations from Local Source s Office s
- Pre s ide ntial
Commis s ion for
the Urban Poor
240 CCP SAGF Budge tary Support 0 3 1 0 4 379 Active
- 50% tobacco ins pe ction fe e to Gove rnme nt
colle ctions of BIR - P.D. 1158/R.A. Corporations
8424 - Cultural Ce nte r
of the Philippine s
241 Tobacco Fund Budge tary Support 0 3 1 0 4 380 Active
- Proce e ds of fifty pe r ce ntrum of to Gove rnme nt
the tariff or taxe s of importe d le af Corporations
tobacco - R.A. 4155 - National
Tobacco
Adminis tration
242 PCA SAGF Budge tary Support 0 3 1 0 4 381 Active
- Fe e s from copra e xporte rs , oil to Gove rnme nt
mille rs , de s iccators and othe r e nd- Corporations
us e rs of coconut products - P.D. - Philippine
1234/P.D. 1854 Coconut
Authority
243 Touris m Promotions Board Fund Budge tary Support 0 3 1 0 4 382 Active
- Proce e ds from the inve s tme nt to Gove rnme nt
e arnings of the Touris m Corporations
Promotions Trus t, Divide nd s hare s - Touris m
from PAGCOR, Duty Fre e Promotions
Philippine s Corporation and othe rs Board
- R.A. 9593

26
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
244 Trade Re me die s Fund De partme nt of 0 3 1 0 4 384 Active
Trade and Indus try
(DTI)
- Office of the
Se cre tary
245 National Wate r Quality Manage me nt De partme nt of 0 3 1 0 4 385 Active
Fund Environme nt and
- Fine s , awards , fe e s , donations , Natural Re s ource s
e ndowme nts and grants in the (DENR)
form of contribution - RA 9275 - Environme ntal
Manage me nt
Bure au
246 Are a Wate r Quality Manage me nt De partme nt of 0 3 1 0 4 386 Active
Fund Environme nt and
- Fe e s colle cte d unde r the was te Natural Re s ource s
wate r charge s ys te m, donations , (DENR)
e ndowme nts and grants - RA 9275 - Environme ntal
Manage me nt
Bure au
Special Acco unt General Aut o mat ic Mult ilat eral and Bilat eral
- Fo reign Fund Appro priat io ns Lo ans/Grant s
Assist ed/Fo reign
Grant s Fund
247 As ian De ve lopme nt Bank 0 4 1 0 4 152 Active
248 Aus tralia 0 4 1 0 4 153 Active
249 Aus tria 0 4 1 0 4 154 Active
250 Be lgium 0 4 1 0 4 155 Active
251 Canada 0 4 1 0 4 156 Active
252 China 0 4 1 0 4 157 Active

27
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
253 De nmark 0 4 1 0 4 158 Active
254 Europe an Commis s ion 0 4 1 0 4 159 Active
255 France 0 4 1 0 4 160 Active
256 Ge rmany 0 4 1 0 4 161 Active
257 Global Environme nt Facility 0 4 1 0 4 162 Active
258 Inte rnational Bank for Re cons truction 0 4 1 0 4 163 Active
and De ve lopme nt (IBRD)
259 Inte rnational De ve lopme nt Fund (IDF) 0 4 1 0 4 164 Active
260 Inte rnational Fund for Agricultural 0 4 1 0 4 165 Active
De ve lopme nt (IFAD)
261 Italy 0 4 1 0 4 166 Active
262 Japan 0 4 1 0 4 167 Active
263 Kore a 0 4 1 0 4 168 Active
264 Mille nnium Challe nge Corporation 0 4 1 0 4 169 Active
265 Ne the rlands 0 4 1 0 4 170 Active
266 Ne w Ze aland 0 4 1 0 4 171 Active
267 Norway 0 4 1 0 4 172 Active
268 Saudi Arabia 0 4 1 0 4 173 Active
269 Spain 0 4 1 0 4 174 Active
270 Switz e rland 0 4 1 0 4 175 Active
271 Unite d Kingdom 0 4 1 0 4 176 Active
272 Unite d State s 0 4 1 0 4 177 Active
273 Unite d Nations De ve lopme nt Fund 0 4 1 0 4 178 Active
for Wome n (UNIFEM)
274 Unite d Nations Population Fund 0 4 1 0 4 179 Active
(UNFPA)

28
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
275 Climate Change Fund 0 4 1 0 4 181 Active
Int ernally Of f - Ret ained Ret ained Inco me/Funds
Generat ed Funds Budget ary Inco me/Funds
Funds
276 Inte rnally Ge ne rate d Income State Unive rs itie s 0 5 2 0 6 441 Active
- Tuition and matriculation and Colle ge s
fe e s /othe r re ce ipts - R.A. 8292 (SUCs )
277 Se curitie s and Exchange De partme nt of 0 5 2 0 6 442 Active
Commis s ion Re taine d Income Finance (DOF)
- P100M from lice ns e fe e s from - Se curitie s and
s e curitie s broke rs /de ale rs , Exchange
re gis tration of corporations , Commis s ion
Spe cial Purpos e Ve hicle Act - R.A.
Nos . 8799 and 9182
278 Hos pital Re taine d Income applicable De partme nt of 0 5 2 0 6 443 Active
to all DOH - re taine d hos pitals He alth (DOH)
- Hos pital fe e s , - Office of the
me dical/de ntal/laboratory fe e s , Se cre tary
re nt income from us e of hos pital
e quipme nt/facilitie s , proce e ds
from s ale of hos pital products ,
de vice s , donations and othe r
income - DOH-DOF-DBM J.C. 2003-1
279 Inte lle ctual Prope rty Office Re taine d De partme nt of 0 5 2 0 6 444 Active
Income Trade and Indus try
- Re gis tration fe e s , grants of (DTI)
pate nts , re gis tration of
trade marks , s ubs cription fe e s and
othe r income - R.A. 8043

29
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
280 Ove rs e as Worke rs We lfare De partme nt of 0 5 2 0 6 445 Active
Adminis tration(OWWA) Fund Labor and
Employme nt
(DOLE)
- Office of the
Se cre tary
281 Gove rnme nt Ars e nal Re taine d De partme nt of 0 5 2 0 6 446 Active
Income National De fe ns e
- All income ge ne rate d from (DND)
hos pital ope rations - Gove rnme nt
Ars e nal
282 Ve te rans Me morial Me dical Ce nte r De partme nt of 0 5 2 0 6 447 Active
Re taine d Income National De fe ns e
- Hos pital fe e s , me dical, de ntal and (DND)
laboratory fe e s / Re taine d Income - Ve te rans
Me morial Me dical
Ce nte r
283 Ge ne ral He adquarte rs -Prope r De partme nt of 0 5 2 0 6 448 Active
Re taine d Income National De fe ns e
- All income ge ne rate d from (DND)
hos pital ope rations - Ge ne ral
He adquarte rs ,
AFP and AFP-
Wide Se rvice
Support Units
(AFPWSSUS)

30
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
284 AFP Me dical Ce nte r Re taine d Income De partme nt of 0 5 2 0 6 449 Active
- Hos pital income , me dical, de ntal National De fe ns e
and laboratory fe e s and all othe r (DND)
income ge ne rate d from hos pital - Ge ne ral
ope rations He adquarte rs ,
AFP and AFP-
Wide Se rvice
Support Units
(AFPWSSUS)

285 AFP-PA Re taine d Income De partme nt of 0 5 2 0 6 450 Active

- All income ge ne rate d from National De fe ns e
hos pital ope rations (DND)
- Philippine Army
( Land Force s )
286 AFP-Philippine Air Force Re taine d De partme nt of 0 5 2 0 6 451 Active
Income National De fe ns e
- All income ge ne rate d from (DND)
hos pital ope rations - Philippine Air
Force ( Air
Force s )
287 AFP-PN Re taine d Income De partme nt of 0 5 2 0 6 452 Active
- All income ge ne rate d from National De fe ns e
hos pital ope rations (DND)
- Philippine Navy
( Naval Force s )

31
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
288 National Sports De ve lopme nt Fund Othe r Exe cutive 0 5 2 0 6 453 Active
- 5% s hare of the gros s income of Office s
the PAGCOR and 30% s hare on - Philippine
charity fund of proce e ds of s ix (6) Sports
s we e ps take s or lotte ry draws pe r Commis s ion
annum - R.A. 6847
289 Judicial De ve lopme nt Fund The Judiciary 0 5 2 0 6 454 Active
- Le gal fe e s , court fe e s , othe r - Supre me Court
income - P.D. 1949 of the Philippine s
and the Lowe r
Courts
290 Judicial Training Ce nte r, Philippine The Judiciary 0 5 2 0 6 455 Active
Judiciary Acade my and Mandatory - Supre me Court
Continuing Le gal Education of the Philippine s
- Se minar fe e s and othe r s e rvice s and the Lowe r
income Courts

291 Spe cial Allowance for the Judiciary The Judiciary 0 5 2 0 6 456 Active
- Le gal fe e s , ne w fe e s - R.A. 9227 - Supre me Court
of the Philippine s
and the Lowe r
Courts
292 Prote cte d Are a Re te ntion Income 0 5 2 0 6 457 Active
Account (PA RIA)
- Re te ntion by the Prote cte d Are a
Manage me nt Board (PAMB) 75% of
the Income from ope rations
accruing to the Inte grate d
Prote cte d Are as Fund (IPAF) - RA
No. 10629

32
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
Business Relat ed Of f - Revo lving Revo lving Funds
Funds Budget ary Funds
Funds
293 Agricultural Training Ins titute De partme nt of 0 6 2 0 7 50 1 Active
Re volving Fund Agriculture (DA)
- Charge s from dormitory - Office of the
ope rations , printing, publication, Se cre tary
re ntal facilitie s , othe r bus ine s s and
grants /donations
294 Bure au of Animal Indus try Re volving De partme nt of 0 6 2 0 7 50 2 Active
Fund Agriculture (DA)
- Proce e ds from s ale of animals , - Office of the
me at and othe r animal byproducts Se cre tary
– R.A. 7308
295 Bure au of Animal Indus try Re volving De partme nt of 0 6 2 0 7 50 3 Active
Fund-GAA Ge ne ral Provis ions Agriculture (DA)
- Dormitory ope rations - Office of the
Se cre tary
296 Plant Quarantine Re volving Fund De partme nt of 0 6 2 0 7 50 4 Active
- Pe rmit/ins pe ction fe e s and Agriculture (DA)
charge s on the importation and - Office of the
e xport of plants for improve me nt Se cre tary
and s tre ngthe ning of plant
quarantine s e rvice s – P.D. 1433

297 National Se e d Indus try Fund De partme nt of 0 6 2 0 7 50 5 Active

- Fe e s and charge s from cle arance Agriculture (DA)
ce rtification fe e s , ins pe ction fe e s , - Office of the
mis ce llane ous income for the Se cre tary
promotion and de ve lopme nt of the
s e e d indus try – R.A. 9168

33
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
298 Plant Varie ty Prote ction Fund De partme nt of 0 6 2 0 7 50 6 Active
- Colle ction of fe e s for plant Agriculture (DA)
varie ty prote ction - R.A. 9168 - Office of the
Se cre tary
299 Bure au of Soils and Wate r De partme nt of 0 6 2 0 7 50 7 Active
Manage me nt Re volving Fund Agriculture (DA)
- Re ntals from us e of - Office of the
buildings /facilitie s and board and Se cre tary
lodging for mainte nance of
buildings
300 Fe rtiliz e r and Pe s ticide Authority De partme nt of 0 6 2 0 7 50 8 Active
Fund Agriculture (DA)
- Re ntals for us e of Training - Fe rtiliz e r and
Ce nte rs /Rooms Pe s ticide
Authority
301 Philippine Carabao Ce nte r Re volving De partme nt of 0 6 2 0 7 50 9 Active
Fund Agriculture (DA)
- Sale of carabao's me at, milk and - Philippine
othe r ke y carabao products and Carabao Ce nte r
byproducts , and othe r
mis ce llane ous re ce ipts – R.A.7307
302 Philippine Ce nte r for Pos t Harve s t De partme nt of 0 6 2 0 7 510 Active
De ve lopme nt and Me chaniz ation Agriculture (DA)
Re volving Fund - Philippine
- Re ntal of Facilitie s – R.A. 10156 Ce nte r for Pos t-
Harve s t
De ve lopme nt
and
Me chaniz ation

34
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
303 Procure me nt Se rvice Re volving Fund De partme nt of 0 6 2 0 7 511 Active
- Se ction 4 of E.O. 359 and Spe cial Budge t and
Provis ion No. 1 of R.A. 7663 Manage me nt
(DBM)
- Gove rnme nt
Procure me nt
Policy Board-
Te chnical
Support Office
304 School Re volving Fund De partme nt of 0 6 2 0 7 512 Active
- Income e arne d from Education (De pEd)
manufacturing and production
programs , including auxiliary
s e rvice s of national s chools
305 RELC Re volving Fund De partme nt of 0 6 2 0 7 513 Active
- Re gis tration Fe e s of Re gional Education (De pEd)
Education Le arning Ce nte rs – B.P.
6831
306 Eco-Te ch Ce nte r Re volving Fund De partme nt of 0 6 2 0 7 514 Active
- Income from s e minars , Education (De pEd)
confe re nce s
307 Applie d Nutrition Ce nte r Re volving De partme nt of 0 6 2 0 7 515 Active
Fund Education (De pEd)
- Income from Dormitory
Ope rations , Mis ce llane ous Income
308 Boracay National High School Hos te l De partme nt of 0 6 2 0 7 516 Active
Re volving Fund Education (De pEd)
- Income from Dormitory
Ope rations , Mis ce llane ous Income

35
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
309 Baguio Te ache rs Camp Re volving De partme nt of 0 6 2 0 7 517 Active
Fund Education (De pEd)
- Lodging Fe e s , Re ntal of Facilitie s , - Office of the
Inte re s t Income – GAA Se cre tary
310 National Educators Acade my of the De partme nt of 0 6 2 0 7 518 Active
Philippine s Re volving Fund Education (De pEd)
- Re gis tration Fe e s , Us e of - Office of the
Buildings , Inte re s t Income (F 161) Se cre tary
311 National Scie nce Te aching De partme nt of 0 6 2 0 7 519 Active
Ins trume ntation Ce nte r Re volving Education (De pEd)
Fund - Office of the
- Re ntal of Staff Hous e s Se cre tary
312 National Mus e um Re volving Fund De partme nt of 0 6 2 0 7 520 Active
- Income from Mus e um Ope rations Education (De pEd)
– R.A. 8492 - National
Mus e um
313 Environme ntal Manage me nt Bure au De partme nt of 0 6 2 0 7 521 Active
Re volving Fund Environme nt and
- Fine s and pe naltie s re late d to Natural Re s ource s
e nvironme ntal compliance and (DENR)
othe r pollution violations – P.D. - Environme ntal
Nos . 984/1226 Manage me nt
Bure au
314 Municipal De ve lopme nt Fund De partme nt of 0 6 2 0 7 522 Active
Re volving Fund Finance (DOF)
- - P.D. 1914 - Office of the
Se cre tary

36
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
315 Local Loans Fund De partme nt of 0 6 2 0 7 523 Active
- - Policy Gove rning Board (PGB) Finance (DOF)
Re s olution - Office of the
Se cre tary
316 Program Support Fund De partme nt of 0 6 2 0 7 524 Active
- - Policy Gove rning Board (PGB) Finance (DOF)
Re s olution - Office of the
Se cre tary
317 As s e s s me nt Re volving Fund De partme nt of 0 6 2 0 7 525 Active
- National gove rnme nt contribution Finance (DOF)
of P50M, as s e s s me nt fe e s and - Bure au of Local
othe r income – P.D. 1002 Gove rnme nt
Finance
318 Coope rative De ve lopme nt Loan Fund De partme nt of 0 6 2 0 7 526 Active
- - P.D. 175/R.A. 6939 Finance (DOF)
- Coope rative
De ve lopme nt
Authority
319 Coope rative Marke ting Proje ct Fund De partme nt of 0 6 2 0 7 527 Active
- - E.O. 113 Finance (DOF)
- Coope rative
De ve lopme nt
Authority
320 Coope rative Support Fund De partme nt of 0 6 2 0 7 528 Active
- - E.O. 116/R.A. 6939 Finance (DOF)
- Coope rative
De ve lopme nt
Authority

37
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
321 Coope rative Re habilitation De partme nt of 0 6 2 0 7 529 Active
De ve lopme nt Fund Finance (DOF)
- - E.O. 634/R.A. 6939 - Coope rative
De ve lopme nt
Authority
322 Privatiz ation and Manage me nt Office De partme nt of 0 6 2 0 7 530 Active
Re volving Fund Finance (DOF)
- Income for cons e rvation and - Privatiz ation
dis pos ition of trans fe rre d as s e ts – and Manage me nt
E.O. 323 Office

323 Ins urance Commis s ion Re volving De partme nt of 0 6 2 0 7 531 Active

Fund Finance (DOF)
- Se curity Fund for Life and Non- - Ins urance
Life Accounts Commis s ion
324 Pas s port Re volving Fund De partme nt of 0 6 2 0 7 532 Active
- Fe e s colle cte d in e xce s s of the Fore ign Affairs
re gular fe e for proce s s ing and (DFA)
is s uance of pas s port re quiring - Office of the
s pe cial cons ide ration, waive r or Se cre tary
is s uance be yond re gular office
hours – R.A. 8239
325 Drugs and Me dicine s Re volving De partme nt of 0 6 2 0 7 533 Active
Funds He alth (DOH)
- Drugs and Me dicine s – N.B.C. 321 - Office of the
Se cre tary
326 BuCor Re volving Fund De partme nt of 0 6 2 0 7 534 Active
- Sale of agro-indus try products , Jus tice (DOJ)
re ntal income and fine s /pe naltie s - - Bure au of
R.A. 9206 Corre ctions

38
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
327 TESDA Re volving Fund De partme nt of 0 6 2 0 7 535 Active
- All income de rive d from various Labor and
training-cum production activitie s – Employme nt
E.O. 939 (DOLE)
- Te chnical
Education and
Skills
De ve lopme nt
Authority
328 Philippine Ve te rans Affairs Office - De partme nt of 0 6 2 0 7 536 Active
Prope r Re volving Fund National De fe ns e
- Entrance and parking fe e s , re ntal (DND)
of s talls and gue s thous e – E.O. - Philippine
159/197 and DOF-DBM J.C. 2-94; Ve te rans Affairs
e ntrance fe e s and re ntals for the Office (PVAO) -
us e of military s hrine ins tallations Prope r
and facilitie s , and board and
lodging

329 De partme nt of Public Works and De partme nt of 0 6 2 0 7 537 Active

Highways -OSEC Re volving Fund Public Works and
- Toll Fe e s – P.D. 1004 Highways (DPWH)
- Office of the
Se cre tary

39
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
330 Information and Communications De partme nt of 0 6 2 0 7 538 Active
Te chnology Office Re volving Fund Scie nce and
- Se minar fe e s from traine e s and Te chnology
othe r fe e s (DOST)
- Information and
Communications
Te chnology
Office
331 Se lf Employme nt As s is tance De partme nt of 0 6 2 0 7 539 Active
Re volving and Se ttle me nt Fund Social We lfare and
- Income from loan re payme nts for De ve lopme nt
micro-e nte rpris e proje cts /loan – (DSWD)
R.A. 5416 - Office of the
Se cre tary
332 Intramuros Adminis tration Re volving De partme nt of 0 6 2 0 7 540 Active
Fund Touris m (DOT)
- Re ntal of conce s s ionaire s , i.e ., - Intramuros
Cas a Manila, Fort Santiago; fe e s Adminis tration
from cate ring, s hooting and
re s e rvations – P.D. 1616
333 Public-Private Partne rs hip Ce nte r of National Economic 0 6 2 0 7 541 Active
the Philippine s Re volving Fund and De ve lopme nt
- Proje ct De ve lopme nt Facility and Authority (NEDA)
Proje ct De ve lopme nt and - Public-Private
Monitoring Facility Partne rs hip
Ce nte r of the
Philippine s

40
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
334 National Printing Office Re volving Pre s ide ntial 0 6 2 0 7 542 Active
Fund Communications
- Sale of gove rnme nt accountable Ope rations Office
forms , non-accountable forms , (PCOO)
official gaz e tte and public - National
docume nts , s pe cial jobs and Printing Office
information mate rials for
production cos ts – B.P. 40, N.B.C.
332, DOF Circular 5-80, COA
Circular 80-140
335 Stude nt Micro-Proje ct Loan Fund Othe r Exe cutive 0 6 2 0 7 543 Active
- Philippine -Aus tralia Agrite ch Office s
Proje ct and MOA be twe e n the - Commis s ion on
CHED, De cs -EDPITAF and the Highe r Education
Aus tralian Age ncy for Inte rnational
De ve lopme nt (Aus AID)
336 FDCP Re volving Fund Othe r Exe cutive 0 6 2 0 7 544 Active
- Film Fund Office s
- Film
De ve lopme nt
Council of the
Philippine s
337 National Commis s ion for Culture and Othe r Exe cutive 0 6 2 0 7 545 Active
Arts Re volving Fund Office s
- Proce e ds from s ale of books , - National
magaz ine s and cultural ite ms – Commis s ion for
R.A. 7356 Culture and the
Arts -Prope r

41
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
338 National His torical Commis s ion of the Othe r Exe cutive 0 6 2 0 7 546 Active
Philippine s Re volving Fund Office s
- Proce e ds from s ale s of - National
publications , park e ntrance fe e s His torical
and donations , re nde ring of Commis s ion of
te chnical s e rvice s , confe re nce s , the Philippine s
works hops and s imilar income –
R.A. 10086
339 Civil Se rvice Commis s ion Re volving Civil Se rvice 0 6 2 0 7 547 Active
Fund Commis s ion (CSC)
- Fe e s from e xaminations , - Civil Se rvice
ce rtifications , training cours e s , Commis s ion
s e minars and works hops –
Se ctions 62 and 63, Chapte r 10,
Title I (A), Book V of E.O. No. 292, s .
1987
340 Care e r Exe cutive Se rvice Board Civil Se rvice 0 6 2 0 7 548 Active
Re volving Fund Commis s ion (CSC)
- Fe e s from - Care e r
trainings /s e minars /confe re nce s Exe cutive
and e xaminations – CSC Re s olution Se rvice Board
Nos . 90-536 and 90-731, date d
June 4 and Augus t 7, 1990,
re s pe ctive ly
341 Commis s ion on Audit Re volving Fund Commis s ion on 0 6 2 0 7 549 Active
- Fe e s from dormitorie s , trainings Audit (COA)
and s e minars - Commis s ion on
Audit (COA)
342 NDCP re volving Fund 0 6 2 0 7 550 Active

42
Unified Accounts Code Structure

# Fund Clust er Financing Aut ho rizat io n Fund Cat ego ry Deparment / UACS St at us
So urce Agency
343 Ve te rans Me morial Me dical Ce nte r De partme nt of 0 6 2 0 7 874 Inactive
Re volving Fund National De fe ns e
- VMMC Golf Club me mbe rs hip (DND)
due s and gre e n fe e s , income from - Ve te rans
driving range , conce s s ions of the Me morial Me dical
re s taurants and golf e quipme nt Ce nte r
outle ts , and s uch othe r bus ine s s -
re late d ope rations of the golf
cours e

344 Bure au of Corre ctions Re volving De partme nt of 0 6 2 0 7 880 Inactive

Fund Jus tice (DOJ)
- Sale of agro-indus trial products , - Bure au of
re ntal income and fine s /pe naltie s – Corre ctions
R.A. 9206
T rust Receipt s Cust o dial T rust Receipt s T rust Receipt s
Funds
345 Inte r-Age ncy Trans fe rre d Fund (IATF) 0 7 3 0 8 60 1 Active
346 Re ce ipts De pos ite d with the National 0 7 3 0 8 60 2 Active
Tre as ury othe r than IATF
347 Re ce ipts De pos ite d with Authoriz e d 0 7 3 0 8 60 3 Active
Gove rnme nt De pos itory Banks
(AGDB)

43