The Unified Accounts Code Structure

This video presentation talks about the Unified Accounts Code Structure that I’ve [???] from the
actual manual, its purpose and its key elements
According to Joint Circular No. 2013-1 dated August 6, 2013, the Department of Budget and
Management (DBM), Commission on Audit (COA), Department of Finance (DOF), and Bureau of
Treasury (BTr) jointly developed the Unified Accounts Code Structure (UACS), 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 (FY) 2014.
On November 7, 2014, through Joint Circular No. 2014-1, the UACS per Joint Circular No. 2013-1
dated August 6, 2013 was enhanced amending the Funding Source code and MFO/PAP Code.
Purpose of UACS
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.
Responsibilities
I have already mentioned in my previous discussion on Chapter 1 that UACS or the Unified
Accounts Code Structure is a responsibility jointly shared by Department of Budget and
Management, Commission on Audit and Department of Finance – Bureau of Treasury. But in this
slide, I have already presented here a summary of the functionality of each agency and their
equivalent or proponent agency. Thus, the DBM, DOF-BTR, and COA are collectively responsible
for UACS.

Responsibility Agency
Validation and assignment of new codes Department of Budget and
for funding source, organization, sub- Management (DBM)
object codes for expenditure items.
Validation and assignment of new Department of Budget and
Program, Activity, and Project Codes Management (DBM) and proponent
(PAP). agency
Consistency of account classification Commission on Audit (COA)
 and coding structure with the Revised
Chart of Accounts.
Consistency of account classification Department of Finance-Bureau of
and coding standards with the Treasury (DOF-BTr)
Government Finance Statistics.

I hope you can see the parallelism or the pattern that we have here when it comes to their
functionality of each agency. The Unified Accounts Code Structures is collective the responsibility
of DBM, COA, and DOF-BTr. It is important to know specifically to whom or to which agency is it
being assigned to.

Elements
To facilitate the discussions of the UACS, its composition is being broken down into five key
elements. Just like in preparation of financial reports or financial statements, you have to identify
the elements of financial statement such as assets, liabilities, equity, revenues, and expenses
while for the UACS, we have here the five key elements in the coding framework.
The five key elements of the coding framework:
1. Funding source codes which consist of fund cluster, financing source, authorization code,
and fund category.
2. Organization codes which consist of department code, agency code, operating unit
classification code and lower-level operating units.
3. Location codes consist of region, province, city or municipality, [and barangay].
4. Major Final Output (MFO)/Program, Activity, and Project (PAP) Codes consist of
sector/horizontal outcomes, program/project[/purpose], MFO/Project category activity level
1 (project sub-category) and activity level 2 (project title).
5. Object codes for assets, liabilities, equity, income, and expenses which consists of revised
chart of accounts and sub-object code.
Additional insights for budgetary accounts, GFS coding and the business rules
applicable to all the codes in the UACS
I have mentioned a while ago regarding the GFS manual, as the term implies, it mainly contains
GFS coding.
Budgetary Accounts
The Revised Chart of Accounts does not include classification and codes for budgetary accounts.
Thus, the information system will need to provide—in response to the required input of any
expenditure account code—an amount with respect to Appropriations, Adjustment to
Appropriations, Adjusted Appropriations, Allotments, Transfers, Adjusted Allotments, Unreleased
Appropriations, Obligations, Unobligated Allotments, Disbursements and Unpaid Obligations.
GFS Coding
GFS coding will generally not be shown to be part of the UACS. Instead, GFS data will be obtained
from reference tables inside the system that will map GFS Function coding from MFO/PAP codes,
as well as GFS Economic Classification coding from Object Codes for Non-Financial Assets,
Financial Assets, Liabilities, Revenues and Expenses.
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, subject to the submission of a request for specific code assignments to

the UACS Administrator.

In this illustration, we have a summary of the key elements and their unified code digits. We
have a summary of the key elements and their unified code digits starting with funding source
(6), organization (12), location (9), MFO/PAP (9), and object code (10). UACS is required for
funding source, as well as organization, and location for region (province, city, and barangay is
optional). MFO/PAP code is usually unique for each department or agency because it depends on
what program or activity or project the agency, the proponent agency, would like to implement
or execute. Next, object code is uniform across government.

FUNDING SOURCE CODE

Funding Source Organization Location MFO/PAP Object
6 Digits 12 Digits 9 Digits 9 Digits 10 Digits

Program/Project/Purp
Financing Source Department Region COA Chart of Accounts
ose (SPF)
1st digit 1st and 2nd digits 1st and 2nd digits 1st to 8th digits
1st digit

MFO/Project
Authorization Agency Province Category/1st Level Sub-Object
2nd and 3rd digits 3rd to 5th digits 3rd and 4th digits Activity 9th to 10th digits
2nd and 3rd digits

1st Level
Lower-level Operating Activity/Project Sub-
Fund Category City/Municipality
Unit Category/2nd Level
4th to 6th digits 5th to 6th digits Activity
6th to 12th digits
4th and 5th digits

2nd Level
Barangay Activity/Project
7th to 9th digits Title/3rd Level Activity
6th to 9th digits

Six digits are available for the Funding Source code. The Funding Source code is composed of the
Financing Source, Authorization and Fund Category codes.

Funding Source
6 Digits
Financing Source Authorization Fund Category
1st digit 2nd and 3rd digits 4th to 6th digits

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 appropriations. The next two digits are for the Authorization code, while the last three
digits are for the Fund Category code.
Ultimately it is a six-digit code to reflect the financing source authorization and fund category.
Funding source code is a six-digit code to reflect the financing source, authorization, and fund
category codes. The six-digit funding source code was enhanced by adding another two digits
code for the fund cluster for purposes of accounting, banking, and reporting. Thus, it becomes
eight digits.
You can see here now the evolution of the funding source code into fund cluster code values. The
fund cluster code consists of eight digits [code]. It is somehow the enhanced version of the
funding source code.
Fund Cluster Code Values
The Fund Cluster [Code Values], as provided by Joint Circular No. 2014-1, were as follows:

Fund Cluster Code Fund Cluster Description

01 Regular Agency Fund
02 Foreign Assisted Project Fund
03 Special Accounts – Locally Funded/Domestic
Grants Fund
04 Special Accounts – Foreign Assisted/Foreign
Grants Fund
05 Internally Generated Funds
06 Business Related Funds
07 Trust Receipts

Financing Source Codes

Particulars UACS
General Funds 1
Off-Budgetary Funds 2
Custodial Funds 3

General Funds
General Funds are funds available for any purpose that Congress may choose to apply, and is
composed of all receipts or revenues that do not otherwise accrue to other funds.
Off-Budgetary 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/Receipts, and
 Revolving Funds
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. Custodial receipts
include receipts collected as an agent for another entity. 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, as well as cases where a department or
agency holds receipts as a trustee for the fulfillment of some obligations.

Authorization Codes
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

New General Appropriations

New General Appropriations are annual authorizations for incurring obligations during a specified
budget year, as listed in the General Appropriations Act (GAA). The GAA is the legislative
authorization that identifies new appropriations in terms of specific amounts for salaries, wages
and other personnel benefits; Maintenance and Other Operating Expenses (MOOE), Financial
Expenses (FEx) and Capital Outlays (CO) for the implementation of programs, projects and
activities of all departments, bureaus and offices of government for a given year.
Continuing Appropriations
Continuing Appropriations are authorizations to support obligations for a specified purpose or
project, even when these obligations are incurred beyond the budget year. 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.
As I have mentioned, MOOE and CO may be valid for two years, even if they are being incurred
beyond the budget year.
Continuing Appropriations for MOOE may be approved for projects whose effective
implementation calls for multi-year expenditure commitments.
Starting CY 2013 until further amended, however, all appropriations for Personnel Services (PS),
MOOE and CO shall be valid only for one (1) fiscal year.
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.
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, political or social conditions. Supplemental Appropriations must also be supported by
a certification of availability of funds by the BTr.
Automatic Appropriations
Automatic Appropriations are authorizations made annually or for some other period prescribed
by law, by virtue of standing legislation, which do not require periodic action by the Congress.
These are automatically and annually included in the National Expenditure Program of the
National Government.
All expenditures for the (i) National Government share for the Retirement and Life Insurance
Premiums of government personnel and other similar fixed expenditures; (ii) amortization of
principal and interest on public debt; and (iii) National Government guarantees of obligations
which are drawn upon are automatically appropriated as per Section 26, Chapter 4, Book VI of
Executive Order (E.O.) No. 292, the Administrative Code of 1987.
Examples of Automatic Appropriations:

Particulars UACS
Retirement and Life Insurance Premiums 104102
Pension under R.A. No. 2087, as amended by P.D. No. 1625 and R.A. No. 5059 104103
Domestic Grant Proceeds 104104
Customs duties and taxes, including tax expenditures 104105
Proceeds from sales of non-serviceable, obsolete and unnecessary equipment 104106
Military Camps Sales Proceeds 104107
Tax refunds 104108
Debt Principal Amortization 104109
Debt Interest Payments 104110
Internal Revenue Allotment 104251
Net Lending (GOCC Debt) 104280

Unprogrammed Funds
Unprogrammed Funds are standby appropriations for priority programs or projects of the
government. 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; or
 Foreign loan proceeds are generated for newly approved projects covered by perfected
loan agreements.
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. These include but are not limited to receipts from:
 State Universities and Colleges (SUCS) - tuition and matriculation fees and other internally
generated receipts
 Department of Health (DOH) - hospital income such as hospital fees; medical, dental and
laboratory fees; rent income derived from the use of hospital equipment and facilities;
proceeds from sale of hospital therapeutic products, prosthetic appliances and other
medical devices; diagnostic examination fees; donations in cash from individuals or
nongovernment organizations satisfied with hospital services.
Revolving Funds
Revolving Funds are receipts derived from business-type activities of departments/agencies as
authorized by law, and which are deposited in an authorized government depository bank. These
funds shall be self-liquidating. All obligations and expenditures incurred because of these
business-type activities shall be charged against the Revolving Fund.
Trust Receipts
Trust Receipts are receipts that are officially in the possession of government agencies or a public
officer as trustee, agent, or administrator, or which have been received for the fulfillment of a
particular obligation.
These receipts may be classified as:
 Inter-Agency Transferred Funds (IATF), which are receipts or fund transfers from any
government-agency or Government Owned and/or Controlled Corporations (GOCC) to
another agency, and which are deposited in the National Treasury to facilitate project
implementation;
 Receipts deposited with the National Treasury other than IATF, which are receipts
from other sources—including private persons or foreign institutions—which are deposited
with the National Treasury, pursuant to E.O. No. 338, for the fulfillment of some
obligations; and,
 Receipts deposited with Authorized Government Depository Bank (AGDB), which
are receipts from other sources that should be deposited in the AGDB for the fulfillment of
some obligations.

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.

Codes
Particulars
Old UACS
Specific Budgets of National Government Agencies 101 101 to 150
GoP Counterpart Funds and Loans/Grants from Development
102/171 151 to 250
Partners
Allocations to Local Government Units 103 251 to 275
Budgetary Support to Government Corporations 104 276 to 300
Financial Assistance to Metro Manila Development Authority 301 to 320
105,183,401,
Special Accounts in the General Fund 321 to 400
151 to 159
Special Purpose Funds 401 to 420
Unprogrammed Funds 421 to 440
Retained Income/Funds 441 to 500
Revolving Funds 161 to 164 501 to 600
Trust Receipts 101-184, 187 601 to 610
Others (Specify) 611 to 999

Specific Budgets of National Government Agencies

This refers to the budgets appropriated for a specific department or agency of the National
Government.
Thus, this simply means that it is not applicable to all departments under that certain agency but
only to a particular department or agency of the National Government.
GoP Counterpart Funds and Loans/Grants from Development Partners
(Multilateral/Bilateral Assistance)
The fund category code for counterpart funds, loan proceeds and grant proceeds will be selected
according to the name of the institution providing funds from the list [in Appendix A.5].
The authorization code—which precedes the fund category code—will vary depending on
whether funds were loans or grants, as well as if they were unprogrammed or included in the
regular budget. Appropriated loan proceeds will use authorization code 01, grant proceeds will
use authorization code 04 and unprogrammed loan proceeds will use authorization code 05.
Allocations to Local Government Units
Allocation to Local Government Units (ALGU) refers to the share of Local Government Units
(LGUs) from the revenue collections of the National Government. The total ALGU is based on a
sharing scheme computed for each LGU, as provided for under the Local Government Code and
other special laws.
Budgetary Support to Government Corporations
Budgetary Support to Government Corporations (BSGC) refers to either subsidies for operations
or projects, equity contributions, and net lending and/or advances to Government-Owned or
Controlled Corporations (GOCC) for loan repayments.
Financial Assistance to Metro 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.
Special Accounts in the General Fund
Notice how ironic it is that there are still special accounts under the general fund. So, the very
purpose for general fund is, of course, it has no specific or particular designations. However,
underlying this general fund is what we call special accounts.
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. These sources are
automatically appropriated.
For SAGFs used by more than one agency, only one funding source code shall be used. For
example, 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.e., DBM [for LGUs], DOE,
DND, DPWH).
Special Purpose Funds sun protection factor
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 which are
available for allocation to any Department/Agency/Lower-Level Operating Unit or Local
Government Unit for a specific purpose, as may be duly approved in accordance with special
provisions on the use of these funds.

Examples of Funding Source Codes:

New General Appropriations
 Financing Authorization Fund Category
Specific Budgets of National
General Fund New General Appropriation
Government Agencies
1 01
101
General Fund New General Appropriation Pension and Gratuity Fund
1 01 407

Note: The assignment of fund codes under this Manual is based on representations by Agencies
concerned that the creation of funds, i.e., Special Accounts in the General Fund, Trust Receipts,
Revolving Funds, among others, as well as the use/s thereof are authorized by law. Accordingly,
the same shall be without prejudice to the eventual determination by the DBM that the creation
of said funds is without legal basis, or not in full compliance with law/s, rules and regulations. 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.

ORGANIZATION CODE
Funding Source Organization Location MFO/PAP Object
6 Digits 12 Digits 9 Digits 9 Digits 10 Digits

Program/Project/Purp
Financing Source Department Region COA Chart of Accounts
ose (SPF)
1st digit 1st and 2nd digits 1st and 2nd digits 1st to 8th digits
1st digit

MFO/Project
Authorization Agency Province Category/1st Level Sub-Object
2nd and 3rd digits 3rd to 5th digits 3rd and 4th digits Activity 9th to 10th digits
2nd and 3rd digits

1st Level
Lower-level Operating Activity/Project Sub-
Fund Category City/Municipality
Unit Category/2nd Level
4th to 6th digits 5th to 6th digits Activity
6th to 12th digits
4th and 5th digits

2nd Level
Barangay Activity/Project
7th to 9th digits Title/3rd Level Activity
6th to 9th digits

It is a twelve-digit code to reflect the Department, Agency, and Sub-Agency or Operating

Unit/Revenue Collecting Unit.
The Organization Code is structured into three segments: 1.) Department, 2.) Agency and 3.)
Lower-Level Operating Unit/Revenue Collecting Unit.

Organization Code
12 Digits
Department Agency Lower-Level Operating Unit
1st and 2nd digit 3rd to 5th digits 6th to 12th digits

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

In addition to the regular departments (01-34), the Budgetary Support to Government

Corporations and Financial Assistance to Metropolitan Manila Development Authority are
assigned department codes 35 and 36, respectively. The grouping of GOCCs by department shall
be mapped in the system.
an end to this i have already mentioned while we were discussing the fund category code table
that the financial assistance to metro manila development authority existed or was established
as the UACS is being developed so it is somewhat an addition to the fund category code table, as
well as the recognized departments that we have in the Philippines.

Agency Code
Agency – refers to any of the various units of the government, including an office, instrumentality
or Government-Owned and/or Controlled Corporation (GOCC) that may not approximate the size
of a Department, but which nevertheless performs tasks that are equally important and whose
area of concern is nationwide in scope (e.g., Other Executive Offices [OEOs]).
For purposes of the 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.
There are also agency-level entities which are operating units themselves, as is the case of
agencies under Other Executive Offices, e.g., Film Development Council of the Philippines,
Presidential Management Staff and the like.

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, such as line bureaus
and field units.
For the purposes of the UACS, these are organizational units under a Department or an Agency
which may be:
1. directly receiving budgets from DBM, including SUCs
2. recipients of fund transfers from higher level OUs, and/or
3. authorized to collect revenues
The first two digits of operating unit codes will be used to indicate the classification of an
operating unit, as follows:

Lower-Level Operating Units UACS

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

* An operating unit as well as a revenue collecting unit

**A revenue collecting unit, not an operating unit
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, that is
responsible for the performance of an entity’s functions within a region. In effect, an RO is a
miniature department or agency and is responsible for all activities in the area under its
jurisdiction.
CDA Extension Office - units 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 Division (DepEd) - a unit established in each province or city with at least 750 public
elementary and secondary school teachers, including Head Teachers and Principals. A Schools
Division 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.
You should know the difference between a lower-level operating units and department by this
time. You may have mistaken the TESDA as one of the departments. There is a specification or
segregation already that we have tackled so far. Comparing department or agency and the
lower-level operating units.
Technical Education and Skills Development Authority (TESDA) Technical/Vocational
School - units that offer non-degree programs at the post-secondary education level leading to
skills proficiency-oriented courses. These are usually one-, two-, or three-year certificate courses
on technical vocational education. Each TESDA Technical/Vocational School is headed by a
Vocational School Administrator.
DFA Consular Offices - 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 Collection 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.
Revenue Regional Offices (RROs) [BIR] - units headed by a Regional Director. RROs
administer and enforce internal revenue laws in a region, including the assessment and
collection of all internal revenue taxes, charges and fees from taxpayers within the region’s
jurisdiction.
Revenue District Offices (RDOs) [BIR] - RRO implementing units that directly serve taxpayers
within its prescribed area of jurisdiction.
Hospital - a health facility for the diagnosis, treatment and care of individuals suffering from
deformity, disease, illness or injury, or those in need of surgical, obstetric, medical or nursing
care. A hospital is an institution installed with bassinets or beds for 24-hour use or longer by
patients in the management of deformities, diseases, injuries, abnormal physical and mental
conditions and maternity cases.
Treatment and Rehabilitation Centers (TRCs) - centers which undertake the treatment,
after-care and follow-up treatment of drug dependents. These centers include institutions,
agencies and the like with similar or related functions.
District Engineering Offices (DEOs) [DPWH] - established in each of the provinces and cities
throughout the country, a DEO may be divided into two (2) or more engineering districts upon
the determination and issuance of an Administrative Order by the Secretary. It is responsible for
all highways, flood-control and water resource development systems and other public works
within the district and is headed by a District Engineer.
Key Budgetary Units - organizational units under the Armed Forces of the Philippines with
distinct and separate budgetary allocations in the GAA. These are the AFP Medical Center,
Presidential Security Group and Philippine Military Academy.
Republic Act No. 9165 is all about “[an act] instituting the Comprehensive Dangerous Drugs Act
of 2002 repealing Republic Act No. 6425, otherwise known as the Dangerous Drugs Act of 1972,
as amended, providing funds therefor, and for other purposes” dated June 7, 2002 and its
implementing rules and regulations.

Business Rules for Organization Code

1. As a general rule, code 01 is assigned to a Lower-Level operating unit classified as Central
Office. As an exception, the DOTC-Office of the Secretary (OSEC), which has three central
offices, shall be assigned the following codes: DOTC-OSEC Central Office – 01, Land
Transportation Office - Central Office – 19 and Land Transportation Franchising and
Regulatory Board - Central Office – 20.
2. As a general rule, 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. An
exception to the rule, however, is made for the Department of Education (DepEd)
Secondary Schools and Division Offices, 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.
3. 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. The old codes shall never be assigned to any new agency/operating unit so as to
preserve the transaction history of each agency.
Example: In the event that the National Book Development Board (NBDB) is to be moved from
the DepEd to the DTI, the NBDB will assume department code 220070000000, which is the next
available code under DTI. However, the code 070020000000—originally set for the NBDB under
DepEd—will no longer be assigned to any new agency under the department. All information
systems should be able to track all transactions of the old and new NBDB.

Department Agency Lower-Level Operating

Unit
From:
Department of Education National Book Development
07 Board 0000000
002
To:
Department of Trade and National Book Development
Industry Board 0000000
22 007

Note: With the implementation of the Rationalization Program, some Agencies may have to be
assigned new codes. Thus, they have to submit a request to the DBM for the assignment of new
codes.
LOCATION CODE
Funding Source Organization Location MFO/PAP Object
6 Digits 12 Digits 9 Digits 9 Digits 10 Digits

Program/Project/Purp
Financing Source Department Region COA Chart of Accounts
ose (SPF)
1st digit 1st and 2nd digits 1st and 2nd digits 1st to 8th digits
1st digit

MFO/Project
Authorization Agency Province Category/1st Level Sub-Object
2nd and 3rd digits 3rd to 5th digits 3rd and 4th digits Activity 9th to 10th digits
2nd and 3rd digits

1st Level
Lower-level Operating Activity/Project Sub-
Fund Category City/Municipality
Unit Category/2nd Level
4th to 6th digits 5th to 6th digits Activity
6th to 12th digits
4th and 5th digits

2nd Level
Barangay Activity/Project
7th to 9th digits Title/3rd Level Activity
6th to 9th digits

To facilitate central agency analysis across the National Government, location coding should first
enable the analysis of data by region, and then by province, municipality/city and barangay. The
coding structure here relies upon the codes used by the National Statistical Coordination Board
(NSCB) only.
The structure utilized by the NSCB is illustrated below.

Technical Notes from National Statistical Coordination Board

Structure of the Philippine Standard Geographic Code (PSGC):
Inter-Level Codes
Region Code. This is a two-digit code that identifies a specific region. It ranges from 01 to 99.
Generally, the Region Code corresponds to the region number (e.g., Region Code 01 refers to
Region 1, 02 refers to Region 2, etc.)

Region UACS
Region I – Ilocos 01
Region II – Cagayan Valley 02
Region III – Central Luzon 03
Region IV-A – CALABARZON 04
Region IV-B – MIMAROPA 17
Region V – Bicol 05
Region VI – Western Visayas 06
Region VII – Central Visayas 07
Region VIII – Eastern Visayas 08
Region IX – Zamboanga Peninsula 09
Region X – Northern Mindanao 10
Region XI – Davao 11
Region XII – SOCCSKSARGEN 12
Region XIII – CARAGA 16
National Capital Region (NCR) 13
Cordillera Administrative Region (CAR) 14
Autonomous Region in Muslim Mindanao 15
(ARMM)

Province Code. This is a two-digit code that identifies the province. It ranges from 01 to 99,
generally defining the relative alphabetic sequence of all provinces in the country, except those
created after 1977, which were added to the list following the updating procedures.
A Province Code is independent of the Region Code. This means that even if a province is
transferred to another region, its Province Code remains the same.

Province UACS
CAR - Cordillera Administrative Region
Abra 01
Apayao 81
Benguet 11
Ifugao 27
Kalinga 32
Mountain Province 44

Region I - Ilocos Region

Ilocos Norte 28
Ilocos Sur 29
La Union 33
Pangasinan 55

Region II - Cagayan Valley

Batanes 09
Cagayan 15
Isabela 31
Quirino 57 57
Nueva Vizcaya 50 50

Region III - Central Luzon

Aurora 77
Bataan 08
Bulacan 14
Nueva Ecija 49
Pampanga 54
Tarlac 69
Zambales 71
Municipality Code. This is a two-digit code that generally defines the relative alphabetical
sequence of municipalities within the province. It ranges from 01 to 99. Therefore, Municipality
Code 01 is assigned to the first municipality in the alphabetical sequence within that province.
The Municipality Code is used to identify the municipalities, cities or municipal districts in a
particular province, and is dependent upon the Province Code to fully establish the identity of
municipality. In the case of the first regional district (City of Manila) of Metropolitan Manila Area
(National Capital Region), the fourteen city districts of the City of Manila are treated as
municipalities.
Barangay Code. This is a three-digit code which generally defines the relative alphabetical
sequence of the barangays within the municipality. The code ranges from 001 to 999. Barangay
Code 010 means it is the 10th barangay in alphabetical sequence within that municipality. The
Barangay Code is dependent upon the Municipality Identifier to fully establish the identity of a
given barangay.
Municipality Identifier. The Municipality Identifier is the core of the national standard
geographic classification system. This is composed of the Province Code, followed by the
Municipality Code. The Municipality Identifier is a four-digit number that defines the identity of
the municipality.
Municipality Identifier 7310. The first two-digits (73) is the Province Code for the province
of Zamboanga del Sur. The last two-digits (10) is the Municipality Code. This means that it
is the 10th municipality within the province of Zamboanga del Sur, which in this instance
is Kabasalan. The Municipality Identifier 7310 would therefore define Kabasalan,
Zamboanga del Sur.
Barangay Identifier 7310001. The first four digits (7310) is the Municipality Identifier. The
last three digits (001) is the Barangay Code, which refers to the first barangay within the
municipality with Municipality Identifier 7310. Barangay Code 001, in this case, refers to
Barangay Balongis. Thus, Barangay Identifier 7310001 means Barangay Balongis in
Kabasalan, Zamboanga del Sur.
Municipality Code Dependent on Province Code. 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.e., 1st, 2nd, 3rd). By itself, it is not sufficient to define the
municipality. However, when the same is attached to the Province Code, it acquires a unique
meaning.
For the Municipality Identifier 7310, there is only one municipality within Zamboanga del Sur
whose code is 10, and this is the municipality of Kabasalan. Hence, the Municipality Identifier
(Province Code and Municipality Code) defines the unique identity of the Municipality/City. 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. It merely means that the HUC or the
ICC is geographically located within the boundary of the province.
Municipality Identifier Independent of Region Code. As has been pointed out, the
Municipality Identifier not only identifies the municipality but also the province to which it
belongs. An added feature of the Municipality Identifier is its independence from the Region
Code. Regardless of the region, the Municipality Identifier for Kabasalan will remain 7310 as long
as it is part of Zamboanga del Sur.
Barangay Code Dependent on Municipality Identifier. The Barangay Code only provides for
the relative alphabetical sequence of the barangays in the municipality. Barangay Code 001
means it is the first barangay in the alphabetical sequence. By itself, the Barangay Code is not
sufficient to define the identity of the barangay.
However, when the Barangay Code is attached to a Municipality Identifier, the result is a unique
code which fully establishes the identity of the barangay. In Barangay Identifier 7310001, there is
only one barangay in the entire Philippines with such a code number: Barangay Balongis in
Kabasalan, Zamboanga del Sur.
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
jurisdiction.
Barangay - the basic political unit of government. It serves as the primary planning and
implementing unit of government policies, plans, programs, projects and activities in the
community, and also as a forum where the collective views of its constituents may be expressed,
crystallized and considered, and where disputes may be amicably settled.
Business Rules - Location coding
1. For all transactions, the region code at the very least will be recorded.
2. For secondary schools, the region and province code, at the very least, will be recorded. A
separate reference table will be included in the information system to show the region and
division for each secondary school, which must be updated whenever a new secondary
school is recorded in the system.

MAJOR FINAL OUTPUT (MFO)/PROGRAM, ACTIVITY, PROJECT

Funding Source Organization Location MFO/PAP Object
6 Digits 12 Digits 9 Digits 9 Digits 10 Digits

Program/Project/Purp
Financing Source Department Region COA Chart of Accounts
ose (SPF)
1st digit 1st and 2nd digits 1st and 2nd digits 1st to 8th digits
1st digit

MFO/Project
Authorization Agency Province Category/1st Level Sub-Object
2nd and 3rd digits 3rd to 5th digits 3rd and 4th digits Activity 9th to 10th digits
2nd and 3rd digits

1st Level
Lower-level Operating Activity/Project Sub-
Fund Category City/Municipality
Unit Category/2nd Level
4th to 6th digits 5th to 6th digits Activity
6th to 12th digits
4th and 5th digits

2nd Level
Barangay Activity/Project
7th to 9th digits Title/3rd Level Activity
6th to 9th digits

(PAP) CODE
Code Segments
The first Code Segment shall indicate Program (General Administration and Support [GAS],
Support to Operations [STO], and Operations [O]), Project Type (Locally Funded or Foreign
Assisted) and Purpose in the case of Special Purpose Funds.
For Programs, 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. The third segment is composed
of six digits, the first two digits of which shall refer to the second level of activities for GAS and
STO. Meanwhile, under Operations, the next level of two digits shall refer to the first level of
activities under an MFO. The last four digits shall refer to the last level of activities (third level of
activities under GAS and STO, and second level for those under Operations/MFOs).
For Projects, the second segment of two digits shall be used for Project Category, 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.
In the case of Special Purpose Funds, the next segment refers to three levels of activities:
 1. Main activity – 2 digits
2. Sub-activity – 2 digits
3. Last level of activities – 4 digits
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, activities and projects.
MFOs should be within the department or agency’s control and be measurable, manageable and
auditable. Examples of MFOs include regulatory services, health services, education services and
agricultural support services.
Program, Activity and Project
A program is an integrated group of activities that contributes to an agency or department’s
continuing objective. Examples include General Administration and Support, Support to
Operations, and Operations.
Acronyms under programs are GAS, STO, and O.
An activity is defined as a work process that contributes to the fulfillment of a program or project.
Each activity shall be attributed to only one MFO. Activities are to be assigned to General
Administration and Support, or Support to Operations if they benefit internal clients. On the other
hand, an activity that benefits external clients shall be attributed to an MFO.
Each activity shall be attributed to only one MFO. Activities are to be attributed to GAS and STO
only if they benefit internal clients. If activities benefit external clients, they should be attributed
to MFO. That’s why they are being combined under one key element line.
Projects are special department/agency undertakings carried out within a definite timeframe, and
which are designed to produce a pre-determined measure of goods or services (MFOs). A project
is considered an investment toward expanding the capacity of a department/agency to deliver
MFOs.
Business Rules – Major Final Output (MFO), Program and Activity
1. The first program is General Administration and Support (GAS), which consists of activities
involving the provision of overall administrative management support to the entire agency
operation. This includes general management and supervision, legislative liaison services,
human resource development and financial and administrative services, among other
related services. Funds provided for GAS are management overhead expenses and are
therefore indirect costs of delivering MFOs.
it is very important that you know the purpose and of course the concept with regards to the
program activity and project no matter how it may seem that they are interchangeably used in
the actual setting especially in organizing activities
2. The second program is Support to Operations (STO), which consists of 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, among other related functions. The types
of services included under STO are common across agencies, and are considered indirect
costs of delivering MFOs. Some agencies, however, do not have a program for STO.
similar with gas the cost related to to this two are classified as indirect so you have to take note
that they are not directly attributable to mfo or major final output
3. The third program is Operations, which consists of activities directed at fulfilling the
department and agency mandate.
4. There should be no activity stated similarly as the programs (GAS, STO) and MFOs under
Operations.
5. 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, programs, activities and projects. Coding
for Regional Offices or Department of Education’s Division Offices and Secondary Schools
is managed under the operating unit segment of organization coding.
 6. For presentation purposes in the NEP/GAA, projects and SPFs shall not be attributed to a
particular MFO.
The indicate rules from 1 to 5 shall only affect Major Final Output and Program and Activity.
These are the only ones affected because projects are a separate matter.

Project Category and Sub-Category Codes

Sector/Horizontal Outcomes
Sector Value

Code Description Type

Values
100 General public services Sector
120 Defense Sector
140 Public order and safety Sector
160 Economic Affairs Sector
180 Environmental Protection Sector
200 Housing and community amenities Sector
220 Health Sector
240 Recreation and culture Sector
260 Education Sector
280 School Protection Sector

Sub-Sector Values

Code Description Type

Values
100 General public services Sector
101 Executive and legislative organs, financial and fiscal affairs, Sub-Sector
external affairs
102 Foreign economic aid Sub-Sector
103 General services Sub-Sector
104 Basic research Sub-Sector
105 R&D General public services Sub-Sector
106 General public services n.e.c. (Not Elsewhere Classified) Sub-Sector
107 Public debt transactions Sub-Sector
108 Transfers of a general character between different levels of Sub-Sector
government
109 Governance / Government Institutions and Regulatory Regime Sub-Sector
110 - 119 Not yet assigned Sub-Sector

120 Defense Sector

121 Military Defense Sub-Sector
122 Civil Defense Sub-Sector
123 Foreign military aid Sub-Sector
124 R&D Defense Sub-Sector
125 Territorial integrity Sub-Sector
126 Defense against cybercrimes Sub-Sector
127 Defense n.e.c. Sub-Sector
128-139 Not yet assigned Sub-Sector

140 Public order and safety Sector

141 Police services Sub-Sector
142 Fire-protection services Sub-Sector
143 Law courts Sub-Sector
144 Prisons Sub-Sector
145 R&D Public order and safety Sub-Sector
146 Public order and safety n.e.c. Sub-Sector
147-159 Not yet assigned Sub-Sector

160 Economic Affairs Sector

161 General economic, commercial and labor affairs Sub-Sector
162 Agriculture, forestry, fishing and hunting Sub-Sector
163 Fuel and energy Sub-Sector
164 Mining, manufacturing and construction Sub-Sector
 165 Transport Sub-Sector
166 Communication Sub-Sector
167 Other industries Sub-Sector
168 R&D Economic affairs Sub-Sector
169 Economic affairs n.e.c. Sub-Sector
170-179 Not yet assigned Sub-Sector

Etc.

The sector code shall not be utilized, these are intended as headings. Only the sub-sector code
shall be utilized.
All MFO or PAPs are required to have subsector outcome code value.
The subsector value is a long list. Thus, to obtain the appropriate code for the remaining
subsectors, please access the UACS appendices at DBM website.
Horizontal Program Codes
To provide the tagging of the horizontal outcomes, another 2-digit code was added, for Horizontal
Outcomes, next to Sector Outcomes, as shown below:

Code Values Descriptions

01 Disaster Related
02 Climate Change – Mitigation
03 Climate Change - Adaption

The horizontal Outcome shall only be utilized for applicable Program, Activity, or Project (P/A/P). If
the PAP is not applicable to any Horizontal Outcome, the code value is 00.
Program/Project/Purpose

Programs, Projects or Purpose UACS

General Administration and Support (GAS) 1
Support to Operations (STO) 2
Operations (O) 3
Locally Funded Projects 4
Foreign-Assisted Projects 5
Purpose 6

The codes for Program, Project or Purpose are outlined in the following table. Code 4 will be
assigned to locally funded projects and code 5 will be used for foreign-assisted projects. The
Purpose code 6 will be used only in the case of Special Purpose Funds.
Project Category
Projects have been categorized and assigned codes as follows:

Particulars UACS
Physical Infrastructure
Buildings and Other Structures 01
Flood Control and Drainage 02
Non-Road Transport Infrastructure 03
Power and Communication Infrastructure 04
Roads and Bridges 05
Water Management 06

Project Sub-Category

Particulars UACS
Buildings and Other Structures 0100
School Buildings 0101
Health Facilities 0102
Multi-Purpose Facilities 0103
 Agriculture Facilities 0104
Government Buildings 0105
Housing 0106

Flood Control and Drainage 0200

Flood Control Structures/Facilities 0201
Drainage/Protection Works 0202

The Housing sub-category does appear under both Buildings and Other Structures and Social
Protection. 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.
Project Title
The list of projects by title is shown in the NEP/GAA. Although the project category and sub-
category may not be shown in the NEP/GAA, they can be aggregated in the system for purposes
of reporting.

OBJECT CODE
Funding Source Organization Location MFO/PAP Object
6 Digits 12 Digits 9 Digits 9 Digits 10 Digits

Program/Project/Purp
Financing Source Department Region COA Chart of Accounts
ose (SPF)
1st digit 1st and 2nd digits 1st and 2nd digits 1st to 8th digits
1st digit

MFO/Project
Authorization Agency Province Category/1st Level Sub-Object
2nd and 3rd digits 3rd to 5th digits 3rd and 4th digits Activity 9th to 10th digits
2nd and 3rd digits

1st Level
Lower-level Operating Activity/Project Sub-
Fund Category City/Municipality
Unit Category/2nd Level
4th to 6th digits 5th to 6th digits Activity
6th to 12th digits
4th and 5th digits

2nd Level
Barangay Activity/Project
7th to 9th digits Title/3rd Level Activity
6th to 9th digits
This chapter provides information on the object code classification for Assets, Liabilities, Equity,
Income and Expense accounts. The object classification covers all financial transactions of the
government such as, but not limited to, goods or services acquired, transfer payments made, the
source of revenue [and how expenses are being dispersed or consumed] or the cause of
increases or decreases in assets and liabilities [aside from gaining an income/revenue or
incurring expense].
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, as well as for decision-making purposes of oversight agencies.
In addition, the object coding in the information system provides a repository of government-
wide information, which can be used by oversight agencies without requiring departments and
agencies to respond to individual requests.
The basis for coding the object classification in the COA Revised Chart of Accounts is accrual
accounting, which requires transactions to be recorded in the period when they occur (and not
only when cash or its equivalent is received or paid). Therefore, the transactions and events are
recorded in the accounting records and recognized in the financial statements of the periods to
which they relate. The elements recognized under accrual accounting are assets, liabilities,
equity, income and expenses.

Object Code
10 Digits
COA
Chart of Accounts Object Sub-Object
1st to 8th digts 9 to 10th digits
th

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.
The classification coding framework is as follows for Object Coding, as provided for by COA in the
Revised Chart of Accounts.

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

Assets refer to the economic resources of an agency that are recognized and measured in
conformity with generally accepted accounting principles. An asset is any owned physical object
(tangible) or right (intangibles) with economic value that is expressed, for accounting purposes,
in terms of its cost or some other value. These other values include revalued amounts, current
cost, net realizable value, fair value and recoverable amounts.
Liabilities refer to the economic obligations of an agency that are recognized and measured in
conformity with accounting principles. Liabilities include certain deferred credits that are not
obligations, but which are nonetheless recognized and measured according to accounting
principles as outlined in Philippines Public Sector Accounting Standards.
Equity refers to the residual interest of the government in an agency, which is the excess of the
agency assets over its liabilities.
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, other than increases
relating to contributions from owners. The term “income” is broader than revenue and includes
gains in addition to revenue.
Expenses refers refer decreases 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
decreases in net assets/equity, other than those relating to distributions to owners
Expenditures shall be further categorized by allotment classes, as follows:

PARTICULARS UACS
Personnel Services 1
Maintenance and Other Operating 2
Expenses
Financial Expenses 3
Direct Costs (manufacturing and 4
trading)
Non-Cash Expenses 5
Capital Outlays 6

The categorization of expense descriptions and codes in the UACS involves an amalgamation (go
to 1:56:50) of all of the expenditure codes from the COA Revised Chart of Accounts prepared for
accrual basis financial reporting, the addition of some sub-object codes and the addition of
expenditure accounts designed for cash basis budgeting, such as all of the accounts for capital
outlays. Collectively, these provide the harmonized budgetary and accounting expenditure
classification codes.
OBJECT AND SUB-OBJECT CODES
For object coding, descriptions and codes are drawn from the COA Revised Chart of Accounts (8
digits). If disaggregation is necessary, sub-object codes of two (2) digits shall be used to show
the breakdown of selected assets, income and expenses. Otherwise, two zeros will be used. The
responsibility for disaggregation and sub-coding of the following accounts are as shown below.

ACCOUNTS AGENCY RESPONSIBLE FOR

DISAGGREGATION
Cash in Bank BTr
Taxes BIR
Import Duties BOC
Non-Tax Revenues DOF/BTr

ACCOUNTS AGENCY RESPONSIBLE FOR

DISAGGREGATION
Personnel Services DBM
MOOE DBM/COA
Financial Expenses DBM/COA
Capital Outlays DBM

Some examples of the application of object codes for Personnel Expenses follow in the table
below

PARTICULARS COA UACS

Salaries and Wages - Regular 50101010 50101010 00
Basic Salary - Civilian 50101010 01
Base Pay - Military/Uniformed Personnel 50101010 02
Salaries and Wages - Casual/Contractual 50101020 50101020 00

Some examples for Maintenance and Operating Expenses follow in the table below

PARTICULARS COA UACS

Rent/Lease Expenses 50299050 50299050 00
Rents - Buildings and Structures 50299050 01
Rents - Land 50299050 02
Rents - Motor Vehicles 50299050 03
Rents - Equipment 50299050 04
Rents - Living Quarters 50299050 05
Operating Lease 50299050 06
Financial Lease 50299050 07
HARMONIZATION OF CODING FOR CAPITAL OUTLAYS
From the time of budget appropriation until funds are disbursed, the relevant amounts of
allotment, cash release and obligations should be processed in capital outlay accounts, such as
one of the accounts for infrastructure capital outlays. The full list appears at the end of the
expenditure code listing in Appendix C.5.6.
In accordance with accrual accounting principles, the expenditure should be recognized as an
asset in the form of infrastructure construction in progress at the point of disbursement. This
process would most likely be automated in GIFMIS so that the spending is shown as capital
outlays in DBM management reports, and as capital outlays in the cash flow statement, 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.
Once the project is completed, the infrastructure construction in progress account would be
cleared (i.e., credited) and a Public Infrastructure Asset recognized, such that, as an example, an
asset account like Road Networks is debited.