The Unified Accounts Code Structure • NU LAGUNA

Accounting for Government

and Non-profit Organization

Course Material No. 2:

The Unified Accounts
Code Structure

Marion Ian M. Malabanan, CPA

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 The Unified Accounts Code Structure • NU LAGUNA

Marina V. Justiniani, CPA, MBA

The Unified Accounts

Code Structure
LEARNING OUTCOMES
2
LESSON OUTLINE LEARNING OUTCOMES

Here’s what I will teach you in this course material:

 Purpose of the Unified Accounts
Code Structure (UACS) 1. Understand the objectives of the Unified Accounts Code Structure (UACS)

 Key Elements of UACS 2. Identify the various elements of UACS

types of
 Funding Source Codes

 Organization Codes

 Location Codes
RESOURCES NEEDED

 Major Final Output

(MFO)/Program, Activity and For this lesson, you would need the following resources:
Project (PAP) Codes  Government Accounting by Angelito R. Punzalan

 Object Codes  Wiley Not-for-Profit GAAP 2016: Interpretation and Application of

Generally Accepted Accounting
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 TABLE OF CONTENTS
The Unified Accounts Code Structure • NU LAGUNA

Questions for Review and

Discussion

Accountant’s Word Hunt

The Unified Accounts Code

Structure

Before you start, try answering the following questions.

1. Define the Unified Accounts Code Structure (UACS). 33 Test Yourself

________________________________________________________
________________________________________________________
________________________________________________________
35 References
2. What is the key purpose of the UACS?
________________________________________________________
________________________________________________________
________________________________________________________

3. Enumerate the key elements of UCS.

________________________________________________________
________________________________________________________
________________________________________________________

4. Define the Funding Source Code.

________________________________________________________
________________________________________________________
________________________________________________________

5. Define the Organization Code.

________________________________________________________
________________________________________________________
________________________________________________________

Sting

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 The Unified Accounts Code Structure • NU LAGUNA

The Unified Accounts

Code Structure
(UACS)

The lesson covers in full detail the

Five (5) elements of the Unified

Accounts Code Structure, the new

Government-wide coding

framework as per Commission

of Audit (COA), Department of

Budget and Management (DBM)

and Department of Finance (DOF)

Joint Circular No.2013-1 dated

August 6, 2013; and Conversion of

Codes to conform to the UACS.

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The Unified Accounts Code Structure • NU LAGUNA

r on the
Accountant’s Word Hunt
Find accounting words as much as you can. You can choose any
letters inside the box but you can only use it once. The student who
has the most points will have special reward. Write your answer on
the right side of the paper.

F U N D I N G C O D E T

U A N N A I C I U N T G

F U N D C L U S T E R G

N A N A A A O O U O A I

O R G A N I Z A T I O N

C O D E V C H S J V N S

F I E E D D I E O C T L

L I A B I L I T Y D L M

M B N C F D C T K R E B

A G E N C Y E R I A L S

L W X L R V O S T T T N

D E P A R T M E N T A E

P R O G R A M M E I N H

M U N I C I P A L I T Y

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 The Unified Accounts Code Structure • NU LAGUNA

The Unified Accounts Code Structure

Hello Class! Let us talk about the Unified Accounts Code Structure or UACS.

What is the Unified Accounts Code Structure?

Unified Accounts Cost Structure (UACS) is a government-wide coding framework to provide a

harmonized budgetary and accounting code classification that will facilitate the efficient and

accurate financial reporting of actual revenue collections and expenditures compared with

programmed revenues and expenditures, respectively, starting Fiscal Year 2014. This was

developed in accordance with Joint Circular No. 2013-1 dated August 6, 2013 with the joint effort of

Department of Budget and Management (DBM), Commission on Audit (COA), and Department of

Finance (DOF).

Let us understand, what are the purposes of UACS?

The following are the purposes of UACS:

 To establish the accounts and codes needed in reporting the financial transactions of the National

Government Agencies

 To provide framework for identifying, aggregating and reporting financial transactions in budget

preparation, executing, accounting and auditing.

 To enable the timely and accurate reporting of actual revenue collections and expenditures against

budgeted programmed revenues and expenditures

The reporting requirements that will be best served by UACS include:

• Financial reports as required by the DBM and COA

• Financial statements as required by Public Sector Accounting Standards Board of the

Philippines

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 The Unified Accounts Code Structure • NU LAGUNA

• Management reports as required by the executive officials/heads of departments and agencies

• Economic statistics consistent with the Government Finance Statistics (GFS) Manual 2001.

There are five key elements of UACS, namely:

1. Funding Source (8 digits)

a. Fund cluster (2-digit code)

b. Financing source (1-digit code)

c. Authorization code (2-digit code)

d. Fund category (3-digit code)

2. Organization Code (12 digits)

a. Department code (2-digit code)

b. Agency code (3-digit code)

c. Operating unit classification (2-digit code)

d. Lower level operating unit (5-digit code)

3. Location Code (9 digits)

a. Region (2-digit code)

b. Province (2-digit code)

c. City/Municipality (2-digit code)

d. Barangay (3-digit code)

4. MFO/PAP (15 digits)

a. Sector/Horizontal Outcomes (5-digit code)

b. Program/Project (1-digit code)

c. MFO/Project Category (2-digit code)

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d. Activity Level 1/Project Sub-Category (2- digit code)

e. Activity Level 2/Project Title (5-digit code)

5. Object Code (10 digits)

a. Revised Chart of Accounts (8-digit code)

b. Sub-Object Code (2-digit code)

Now, let us talk about the Funding Source Codes.

Funding Source Codes

Originally, 6-digit code to reflect the Financing Source, Authorization and Fund Category.

However, per Joint Circular No. 2014-1 dated Nov. 7, 2014, additional 2-digit code was made for

the Fund Cluster

a. Fund Cluster Code Values

Fund Cluster Code Fund Cluster Description

01 Regular Agency Fund

02 Foreign Assisted Project Fund

03 Special Accounts – Locally Funded/Domestic Grant Funds

04 Special Accounts – Foreign Assisted/Foreign Grant Funds

05 Internally Generated Funds

06 Business Related Funds
07 Trust Receipts

b. Financing Source Code

Particulars UACS

General funds 1

Off-Budgetary Funds 2

Custodial Funds 3

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General Funds – funds available for any purpose the congress may choose to

apply and composed of all receipts or revenues that do not accrue to other

funds

Off-Budgetary Funds – refer to receipts for expenditure items that are not part of the

National Expenditure Program and which are authorized for depositing in government

financial institutions. These are categorized into

 Retained income receipt

 Revolving fund

Custodial Funds – refers to receipt of cash received by any government agency, whether from a

private source or another government agency, to fulfill a specific purpose. This 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, as well as a department or

agency acted as a trustee for the fulfillment of some obligations

c. Authorization Code

Particulars UACS

New General Appropriations 01

Continuing Appropriations 02

Supplemental Appropriations 03

Automatic Appropriations 04
Unprogrammed Funds 05
Retained Income/Funds 06
Revolving Funds 07
Trust Receipts 08

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New General Appropriations – annual authorizations for incurring obligations, in terms of

specific amounts for Personnel Services (PS), Maintenance and Other Operating Expenses

(MOOE), Financial Expenses (FinEX), and Capital Outlays (CE) during a specified budget year,

as listed in the General Appropriation Act (GAA)

Continuing Appropriations – authorizations to support obligation for a specified purpose or

project, even when these obligations are incurred beyond the budget year. Because MOOE

and CO appropriations are valid for 2 years, unobligated and unreleased appropriations for

these budget items are valid until the end of their 2nd year.

Supplemental Appropriations – additional appropriations enacted by Congress to augment

original appropriations that have proven insufficient for their intended purpose because of

economic, political or social conditions. It must also be supported by a certification of

availability of fund by the BTr.

Automatic Appropriations – authorizations made annually or for some other periods

prescribed by law, by virtue of standing legislation which do not require periodic action

by Congress. These are automatically and annually included in the National

Expenditure Program of the National Government. Examples are Retirement and Life

Insurance Premiums, Domestic Grant Proceeds, Custom Duties and Taxes, Internal

Revenue Allotment

Unprogrammed Funds – standby appropriations for priority program or project of the

government. The utilization of these funds may be approved if the following

conditions are met:

• Revenue collections for the year exceed targets

• New revenues not included in the original revenue targets are successfully

generated

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• Foreign loan proceeds are generated for newly approved project covered by

perfected loan agreement

Retained Income/Funds – collections that are authorized by law to be used directly by

agencies for their operation or specific purpose. These include but not limited to the

receipts from

• State universities and colleges – tuition and matriculation fees and other

internally generated receipts

• Department of Health – hospital income

Revolving Funds – receipts derived from business-type activities of

departments/agencies as authorized by law, and which are deposited in an authorized

depository bank. These funds shall be self-liquidating.

Trust Receipts – receipts that are officially in the possession of government agencies or

a public officer as trustee, agent, or administrator or which have been received for the

fulfillment of particular obligation.

d. Fund Category Code

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Particulars UACS
Specific Budgets of National Government Agencies 101 to 150
GoP Counterpart Funds and Loans/Grants from Development Partners 151 to 250

Allocations to Local Government Units 251 to 275

Budgetary Support to Government Corporations 276 to 300

Financial Assistance to MMDA 301 to 320

Special Accounts in the General Fund 321 to 400

Special Purpose Funds 401 to 420

Unprogrammed Funds 421 to 440

Retained Income/Funds 441 to 500

Revolving Funds 501 to 600
Trust Funds 601 to 610
Others (Specify) 611 to 999

Specific Budget of National Government Agencies – refer to the budget appropriated for a

specific department or agency of the National Government

GoP Counterpart Funds and Loans/Grants from Development Partners – the fund category

for the funds will be selected according to the name of the institution providing funds from

the list provided by UACS manual.

Allocation to LGU (ALGU) – refers to the share of LGU from the revenue collections of the

National Government

Budgetary Support to Government Corporations – refer to either subsidies for operations

or projects, equity contributions and net lending and/or advances to GOCC for loan

repayments

Financial Assistance to MMDA – national government subsidy in the form of regular

appropriation as provided in the General Appropriation Act (GAA) which shall only be used

to augment any deficiency to the consolidated funds of the MMDA to cover valid and

authorized expenditures

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Special Accounts in the General Fund (SAGF) – refers to funds where proceeds from

specific revenue measures and grants earmarked by law for priority projects are corded and

are automatically appropriated

Special Purpose Funds – lump-sum funds included in the GAA which are not within the

approved appropriations of departments/agencies/lower level operating units and which

are available for allocation to any department/agency/lower level operating unit or LGU for

a specific purpose

• The first digit of the Funding Source indicates whether the expenditure is sourced inside or outside

the general fund, which is the case for all budgeted spending and continuing or automatic

appropriation.

• The next two digits (2nd and 3rd) are for Authorization

• Last three digits (4th to 6th) are for the Fund Category, which identifies specific fund maintained by

the agency for accounting purpose

After a lengthy guess in Funding Source Course, let us now talk about the Organization Code.

Organization Code

It is a 12-digit code to reflect the Department, Agency and Sub-Agency or Operating Unit/Revenue

Collecting Unit

a. Department Code

A primary subdivision of the Executive Branch responsible for the overall management of a

sector or a permanent national concern with nationwide or international impact. A

department is headed by a Secretary or an office with an equivalent position level.

The first 2 digit (1st and 2nd) represent the Department Code. For purposes of UACS,

Constitutional Offices, the Judiciary and the Legislature are categorized as department-level

entities. COA and Commission on Human Right are considered operating units.

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b. Agency Code

• It refers to any of the various units of the government, including an office or

GOCC that may not approximate the size of a department, but which performs

tasks that are equally important and whose area of concern is nationwide in

scope
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• The next three digits (3rd to 5th) are the for Agency Code.

• For purposes of UACS, an Agency is an entity under a department whose budget

is directly released to the latter and may include the summation of all budgets of

sub-agencies listed under it, if any.

c. Operating Unit Classification Codes

• Organizational entities charged with carrying out specific substantive functions

or with directly implementing programs/projects of a department or agency as

such line bureaus and field units

• The next seven digits (6th to 12th) are for Operating Unit Classification Code.

• For purposes of UACS, operating units are organizational units under a

department or an agency which may

 Directly receive budgets from DBM including State universities and

colleges

 Recipients of fund transfers from higher level operating units

 Authorized to collect revenues

 The 1st 2-digits of Operating Unit codes will be the Operating unit while the

next 5 digits refer to assigned code for the individual lower-level operating

units

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• Staff Bureau – a principal subdivision of a department which primarily performs

policy, program development and advisory functions.

• Regional Office (RO) – an organizational subdivision headed by a Regional

Director, who is responsible for the performance of an entity’s functions within

a region.

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• CDA Extension Office – a unit established in each of the country’s regions or as

may be necessary, as well as financially viable for implementing integrated and

comprehensive plans and programs on cooperative development.

• Schools Divisions (DepEd) – a unit established in each province or city with at

least 750 public elementary and secondary school teachers including Head

Teachers and Principals. It is headed by a School Superintendent

• DepEd Secondary School – a learning institution that offers a six-year

secondary course and is supervised by either, a Teacher-in-Charge, a Head

Teacher or a Principal

• Technical Education and Skills Development Authority (TESDA)

Technical/Vocational School – a unit that offers non-degree program at the

post-secondary education level leading to skill proficiency-oriented courses.

Each TESDA Technical/Vocational School is headed by a Vocational School

Administrator

 DFA Consular Offices are units established locally and abroad, and which are

responsible for delivering front-line foreign affairs services, including those

related to passports, visas and the legalization of documents.

 Customs Collections Districts (BOC) – units headed by a District Collector of

Customs and are composed of one Principal Port of Entry. 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.

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 Revenue Regional Offices (RROs) (BIR) – units headed by a Regional Director,

RROs administer and enforces internal revenue laws in a region, including

assessment and collection of all internal revenue taxes, charges and fees from

taxpayers within the region’s jurisdiction

 Revenue District Offices (RDOs) (BIR) – Revenue Regional Office

implementing units that directly serve taxpayers within its prescribed area of

jurisdiction.

 Treatment and Rehabilitation Centers (TRCs) – centers which undertake the

treatment, after-care and follow-up treatment of drug dependents.

 District Engineering Offices (DEOs) (DPWH) – established in each of the

provinces and cities throughout the country. It is responsible for all highways,

flood-control and water resource development system and other public works

within the district and is headed by a District Engineer.

 Key Budgetary Units – organization units under the Armed Forces of the

Philippines with distinct and separate budgetary allocations in the General

Appropriation Act. These are AFP Medical Center, Presidential Security Group

and Philippine Military Academy.

d. Lower Level Operation Units

• As a general rule, the last five digits of the Lower Level Operating Units Code

refer to the assigned code for the individual operating units without reference

to the Region Code. If an agency has been moved from one department to

another or if an operating unit has been moved from one agency to another,

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all new coding numbers that apply shall be used. The old codes shall never be

assigned to any new agency/operating unit so as to preserve the transaction

history of each agency

The third key element of UACS is Location Codes

To facilitate central agency analysis across the National Government, local coding should first

enable the analysis of data by region, and then by province, municipality/city and barangay.

The coding structure relives upon the codes used by the National Statistical Coordination Board

(NSCB) only. Location code is a 9-digit code composed of Region, Province, City/Municipality and

Barangay.

a. Region

• A sub-national administrative unit composed of several provinces having more or less

homogenous characteristics such as ethnic origin of inhabitants, dialect spoken,

agricultural produce, etc.

• Region code is a 2-dgit code (1st and 2nd) that identifies a specific regions. It ranges

from 01-99 and generally corresponds to the regional number

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b. Province

• A political corporate unit of government which consists of a cluster of municipalities

and component cities.

• It serves as a dynamic mechanism for developmental processes and effective

governance of local government units within its territorial jurisdiction.

• Province code is a 2-digit code (3rd and 4th) that identifies the province. It ranges from

01-99 and generally defines the relative alphabetic sequence of all provinces in the

Philippines.

• Province code is independent of the Region Code which means that even if a province

is transferred to another region, its Province code remains the same.

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c. Municipality

• A political corporate unit of government which consists of a group of barangays.

• It serves primarily as a general-purpose government for the coordination and delivery

of basic, regular and direct services and effective governance of the inhabitants within

its territorial jurisdictions.

• Municipality code is a 2-digit code (5th and 6th) that generally defines the relative

alphabetical sequence of municipalities within the province. It ranges from 01 to 99.

The fourth key element is the Major Final Out (MFO/Program Activity & Project Codes.

Major Final Output (MFO)

Good or service that a department or agency is mandated to deliver to external clients through

the implementation of program, activities and projects. It should be within the department or

agency’s control. It should be measurable, manageable and auditable. Examples: Regulatory

services, health services, education services and agricultural support services

Program

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

objective. Examples: General and Administration Support, Support to Operations, etc

Activity

Work process that contributes to the fulfillment of a program or project. Each activity shall be

attributed to only one MFO

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Project

A special department/agency undertakings carried out within a definite timeframe and which are

designed to produce a predetermined measures of goods or services. It is considered an

investment toward expanding the capacity of a department/agency to deliver MFOs

MFO/PAP Codes is a 15-digit code composed of the following:

a. Sector/Horizontal Outcomes

In order to provide the ability to track budgets to the sector outcomes, a 3-digit code for the

Sector Outcomes was added as a prefix of the MFO/PAP Codes

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Sectors Code shall not be used; these are intended as headings. Only Sub-sector code shall be

utilized. All MPO/PAPs are required to have Sub-sector Outcome Code Value.

To provide the tagging of the horizontal outcomes, another 2-digit code was added, for Horizontal

Outcomes next to Sector Outcomes

b. Program/Project Purpose

• Single-digit code which indicates Program (General Administration and Support,

Support to Operations, and Operations); Project Type (Locally Funded or Foreign

Assisted; and Purpose (Special Purpose Fund)

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• General Administration and Support (GAS) – activities involving the provision of overall

administration management support to the entire agency operation. Examples are

general management and supervision, legislative liaison services, human resource

development and financial and administrative services.

• Support to Operations (STO) – activities that provide technical and substantive support

to the operations and projects of the department/agency. These include planning and

policy formulation, program monitoring and evaluation, public information programs,

research and development, statistical services and information systems development.

• Operations (O) consists of activated directed at fulfilling the department and agency

mandate.

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d. Project Title

The list of projects by title is shown in the

NEP/GAA

The fifth key element of UACS is Object Codes

It is a 10-digit code composed of the first 8 digits (1st to 8th) are for COA Chart of Accounts Object

and the next two digits (9th and 10th) are for Sub-Object. The object classification covers all

financial transactions of the government, such as but not limited to, goods or services acquired,

payments made, the source of revenue or the cause of increases or decreases in assets and

liabilities. 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. It will provide the oversight agency information in making

economic decision, as well as repository of government-wide information, which can be used

without requiring departments and agencies to respond to individual request.

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The sources of account descriptions and codes in the UACS object coding elements includes the

following:

 The codes from the COA Revised Chart of Accounts prepared for accrual basis financial

reporting

 The addition of some sub-object codes

 Additional expenditure accounts designed for cash basis budgeting such as those of

capital outlays

The basis for coding the object classification in the COA Revised Chart of Accounts is accrual

accounting

The classification coding framework for Object Coding as provided by COA in the Revised Chart of

Accounts

Particulars UACS
Assets 1
Liabilities 2
Equity 3
Income 4
Expenses 5

• Assets – economic resources of an agency that recognized and measured in conformity

with generally accepted accounting principles.

• Liability – economic obligations of an agency that are recognized and measured in

conformity with generally accepted accounting principles.

• Equity – residual interest of the government in an agency which is the excess of the agency

assets over liabilities.

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• Income – refers to the gross inflow of economic benefits or service potential during the

reporting period, when those inflows result in an increase in net assets/equity.

• Expenses – decrease in economic benefits or service potential during the reporting period

in the form of outflows or consumption of assets or incurrence of liabilities that result in

decrease in net assets/equity

For object coding, descriptions and codes are drawn from the COA Revised Chart of Accounts. If

disaggregation is necessary, sub-object codes shall be used to show the breakdown of selected

assets, income and accounting expenditure classification codes. Examples

Personnel Services

Maintenance and Other Operating Expenses

Do you understand, class?

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Choose the best answer

Test yourself
1. These are annual authorization for incurring obligations, in terms of specific amounts for Personnel
Services, Maintenance and Other Operating Expenses, Financial Expenses, and Capital Outlays
during specified budget year, as listed in the General Appropriation Act
a. Automatic appropriation
b. Continuing appropriation
c. Supplemental appropriation
d. New general appropriation

2. It is the fund available for any purpose that Congress may choose to apply and composed of all
receipts or revenues that do not otherwise accrue to other funds.
a. Custodial fund
b. General fund
c. Off-budgetary fund
d. Revolving fund

3. It is a political corporate unit of government which serves a dynamic mechanism for

developmental processes and effective governance of local government units within its territorial
jurisdiction
a. Region
b. Province
c. Municipality
d. Barangay

4. According to Joint Circular No. 2013-1 dated Aug. 6, 2013, the following departments jointly
developed the UACS
a. Department of Budget and Management
b. Joint Legislative-Executive Council
c. Department of Finance
d. Commission on Audit

5. It refers to any various units of the government, including an office, instrumentality or GOCC thay
may not approximate the size of a department, but which nonetheless performs tasks that are
equally important and whose area of concern in nationwide in scope
a. Central office
b. Operating unit
c. Agency
d. Bureau

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6. It is an integrated group of activities that contributes to an agency or department’s continuing objective

a. Major Final Output
b. Program
c. Activity
d. Project

7. For purposes of Unified Accounts Codes Structure, Constitutional Offices, the Judiciary and the
Legislature as categorized as
a. Lower level operating unit
b. Sub-agency
c. Agency
d. Department

8. Organization codes, is one of the key elements of UACS. Which of the following is not one of those
reflected by this element?
a. Department
b. Agency
c. Operating unit
d. Government-owned and controlled corporation

9. Location codes is a nine-digit code to reflect different area following the Philippine Standard
Geographic Code prescribed by the National Statistical Coordination Board. Which of the following
area is not covered by the Location Codes under UACS?
a. Province
b. Municipality
c. Barangay
d. Street

10. One of the key elements, of UACS is the Funding Source Codes. Which of the following is not part of
Funding Source Codes?
a. Revised Chart of Accounts
b. Financing Source
c. Authorization
d. Fund Category

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Reference

Punzalan, A.. & Cardona, M. (2018). Government Accounting 2018 ed.

Ittelson, T. (2017). Nonprofit Accounting & Financial Statements: Overview for Board,
Management and Staff

Reck , Jacqueline & Wilson, Earl. (2015). Accounting for Governmental & Nonprofit Entities
(Irwin Accounting)

Copley, Paul. (2017). Essentials of Accounting for Governmental and Not-for-Profit

Organizations (Irwin Accounting)

Larkin, R. & Tommaso, Marie. (2016). Wiley Not-for-Profit GAAP 2016: Interpretation and
Application of Generally Accepted Accounting Principles

Freeman, R. & Shoulders, C. (2017). Governmental and Nonprofit Accounting (11th Edition)

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