Unified Accounts Code Structure

(UACS) Manual

GOVERNMENT OF THE
PHILIPPINES
INTRODUCTION
WHAT IS UACS?
WHAT IS
UACS?

A government-wide harmonized budgetary,

treasury and accounting code classification
framework to facilitate reporting of all financial
transactions of agencies
 WHY A
UACS?

 Directed at harmonizing budgetary and accounting classifications and

structures for simplifying and consolidating formats for financial reports

 Enable reporting of actual revenues and actual expenditures compared to

what was projected to be collected and expended in the budget

 Enable the comparison of disbursements for programs/projects/activities with

their approved appropriations

Source: PFM Reform Roadmap

 RESPONSIBILITIES

 Validation and assignment of new codes for funding source, organization,

sub-object codes for expenditure items shall be the responsibility of
DBM

 Consistency of account classification and coding structure with the

Revised Chart of Accounts shall be the responsibility of COA

 Consistency of account classification and coding standards with the

Government Finance Statistics shall be the responsibility of DOF – BTr
WHERE WILL UACS BE
USED?

Every IT system should adopt the UACS for:

 Budget cycle - Preparation, Legislation, Execution and Accountability
 Reporting Appropriation, Allotment, Obligation, Disbursement
 Enabling reporting of actual expenditure against budget appropriation as
envisaged in PFM roadmap
 Payroll, budget, cash management, budget execution and forward
planning
 Performance measurement – performance indicators linked to UACS
MFOs and outcomes achieved reported against budget and targets
UACS COVERAGE

All NGAs including Constitutional

Commissions/Offices, SUCs and
GOCCs receiving Budgetary Support
from NG, including those maintaining
special accounts in the general fund
 CHAPTER 1:
FUNDING SOURCE CODE
CHAPTER 1: FUNDING
SOURCE

Program/
Funding Organization Location Object
Project/Purpose
(6 digits) (12 digits) (9 digits) (10 digits)
(9 digits)

Program COA Revised Chart

Financing Source Department Region
MFO/Project of Accounts
(1digits) (2digits) (2digits)
(1digit) (8 digits)

MFO/Project
Authorization Agency Province Sub-Object
Category
(2digits) (3digits) (2digits) (2 digits)
(2digits)

1st level
Lower-Level
Fund Category City/Municipality Activity/Project
Operating Unit
(3digits) (2digits) Sub Category
(7digits)
(2digits)

2nd level
Barangay Activity/Project
(3digits) Title
(4digits)
CHAPTER 1: FUNDING SOURCE:
FINANCING

Six digits are available for the Funding Source code.

Particulars UACS

General Fund 1

Off-Budgetary Funds 2

Custodial Funds 3

These are categorized into: Retained Income/Receipts, and Revolving

Funds
CHAPTER 1: FUNDING SOURCE:
AUTHORIZATION
Particulars UACS
New General Appropriations 01
Continuing Appropriations 02
Supplemental Appropriations 03
Automatic Appropriation 04
Unprogrammed Funds 05
Retained Income/Funds 06
Revolving Funds 07
Trust Receipts 08

New Appropriation: Maintenance and Other Operating Expenses (MOOE), Financial Expenses (FEx)
Capital Outlays (CO)

Continuing Appropriations for MOOE may be approved for projects whose effective
implementation calls for multi-year expenditure commitments.

Limited receipts from: State Universities and Colleges (SUCS) and Department of Health
(DOH)

These receipts may be classified as: · Inter-Agency Transferred Funds (IATF), Receipts
deposited with the National Treasury other than IATF, Receipts deposited with Authorized
Government Depository Bank (AGDB)
CHAPTER 1: FUNDING SOURCE: FUND
CATEGORY
Codes
Particulars
Old UACS
Specific Budgets of National Government Agencies 101 101 to 150
GoP Counterpart Funds and Loans/Grants from Multilateral 102/171 151 to 250
and Bilateral Institutions
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 301-320
105,183,401,
Special Accounts in the General Fund 151 to 159 321 to 400
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
COMBINED FUNCING SOURCE CODE

Funding
Particulars Financing Authorization Fund Category = Source
Code
a. General Fund 1        

  New General Appropriation 01  

  Agency Specific Budget 101 101101

  Misc. Personnel Ben Fund 406 101406

   
b. Automatic Appropriation 1 04  

  RLIP 102 104102

Special Account in the Gen.
  Fund  
DPWH-Special Road Support
    Fund     346   104346
BUSINESS RULES TO FACILITATE DATA INTEGRITY:
FUND SOURCE CODE

 Requires users to identify source of funds in the case of

foreign assisted projects i.e. which country or multilateral
agency provided financing for the project?

 Requires users to identify type of funds being given to

GOCCs in the case of budgetary support i.e. Is it equity,
subsidy or net lending?
 EXAMPLES OF FUNDING SOURCE CODES

Financing Authorization Fund Category

General Fund New General Appropriation Specific Budgets of National

Government Agencies
1 01 101

General Fund New General Appropriation Pension and Gratuity Fund

1 01 407
 CHAPTER 2:
ORGANIZATION CODE
 CHAPTER 2:
ORGANIZATION CODE

Program/
Funding Source Organization Location Object
Project/Purpose
(6 digits) (12 digits) (9 digits) (10 digits)
(9 digits)

Program COA Revised

Financing Source Department Region
MFO/Project Chart of Accounts
(1digit) (2digits) (2digits)
(1digit) (8 digits)

MFO/Project
Authorization Agency Province Sub-Object
Category
(2digits) (3digits) (2digits) (2 digits)
(2digits)

1st level
Lower-Level
Fund Category City/Municipality Activity/Project
Operating Unit
(3digits) (2digits) Sub Category
(7digits)
(2digits)

2nd level
Barangay Activity/Project
(3digits) Title
(4digits)
CHAPTER 2: ORGANIZATION CODE
SEGMENTS

OSEC-DBM, Regional Office - I

06 001 03 00001
12 Digits

DEPARTMENT AGENCY LOWER-LEVEL OPERATING UNIT

OLD  DBM OLD  OSEC-DBM OLD  Region I (Activity)

UACS  06 UACS  001 UACS  03 00001 (RO-1)

(2 digits) (3 digits) (7 digits)

CHAPTER 2: ORGANIZATION CODE
SEGMENTS

Organization Code
12 Digits

LOWER-LEVEL
DEPARTMENT AGENCY
OPERATING UNIT
2 digits 3 digits
7 digits

• Primary subdivision of the Executive

Branch
• Headed by a Secretary
 DEPARTMENT UACS
Congress of the Philippines 01
Office of the President 02
Office of the Vice-President 03
Department of Agrarian Reform 04
Department of Agriculture 05
Department of Budget and Management 06
Department of Education 07
State Universities and Colleges 08
Department of Energy 09
CHAPTER 2: ORGANIZATION CODE
SEGMENTS

Organization Code
12 Digits

LOWER-LEVEL
DEPARTMENT AGENCY
OPERATING UNIT
2 digits 3 digits
7 digits

• Refers to various units of the Government,

including bureau, office, instrumentality or
GOC
 DEPARTMENT/AGENCY UACS
Department of Budget and Management 06 000 0000000
Office of the Secretary 06 001 0000000
Government Procurement Policy Board-
06 002 0000000
Technical Support Office
 CHAPTER 2: OPERATING UNIT
CLASSIFICATION CODE

A. Operating Units
• Carrying out specific functions or,
• Directly implements PAP’s (Program, Activity, Project)

B. For the purposes of the UACS, each operating shall have its own Organization
Code if it falls under any of the following instances:

1. Directly receiving budgets from the DBM

2. Recipients of fund transfers from higher level OUs
3. Authorized to collect revenues
 CHAPTER 2: OPERATING UNIT
CLASSIFICATION CODE

In the case of the DepEd, however, a school which does not fall under any of the above-
mentioned instances, will have an “Inactive” Organization Code which shall only be activated
once the school meets any of the said conditions.

C. What is the purpose of the UACS classification code?

1. To identify specific operational and administrative functions of an organizational unit

CHAPTER 2: EXAMPLES OF OPERATING UNITS
CLASSIFICATION
CHAPTER 2: EXAMPLES OF OPERATING UNITS
CLASSIFICATION
 CHAPTER 2: 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.

3 Central offices of DOTC-Office of the Secretary (OSEC):

Lower – Level Operating Unit UACS

DOTC-OSEC Central Office 01
Land Transportation Office – Central Office 19
Land Transportation and Regulatory Board – Central Office 20
CHAPTER 2: BUSINESS RULES FOR ORGANIZATION
CODE

2. As a general rule,

the last five digits of the lower-level operating unit code refers to the assigned code for the
individual operating unit 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.
General Rule:
EXCEPTION TO THE RULE:
 CHAPTER 2: BUSINESS RULES FOR ORGANIZATION CODE

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, new coding numbers will be created accordingly. The old
codes shall never be assigned to any new agency/operating unit so as to preserve the transaction
history of each agency.

In no case shall the old codes be used for any newly-created organizational entity.

LOWER LEVEL
DEPARTMENT AGENCY UACS
OPERATING UNIT

From:
Department of Education National Book Development
Board (NBDB)
0000000 07 002 0000000
07 002

To:
Department of Trade and National Book Development
Industry Board
(NBDB)
22 007 0000000 22 007 0000000
 CHAPTER 2: LOWER LEVEL OPERATING UNIT

DEPARTMENT/AGENCY/OPERATING UNIT UACS

Department of Budget and Management 06 000 0000000

Office of the Secretary 06 001 0000000

Central Office 06 001 0100000

Agency Operating Unit Lower Level

Department
Classification Code Operating Unit

Regional Office – I 06 001 0300001

Regional Office – NCR 06 001 0300013
Regional Office – CAR 06 001 0300014
Regional Office – II 06 001 0300002
Regional Office – III 06 001 0300003
 WILL THERE BE A NEW ORGANIZATION CODE FOR A RENAMED ORGANIZATIONAL ENTITY?

• If an organizational entity has been renamed by virtue of any law, statute, or local
ordinance

• Organizational entity shall retain its UACS Organization Code

• New Name of the organization (“formerly Old Name”)

- shall be kept as part of the agency name for at least 3 years.

• If the renaming of agencies includes changes in or additional functions, a new

Organization Code shall be created and the old Organization Code deactivated.
 CHAPTER 3:
LOCATION GUIDE
CHAPTER 3: LOCATION
CODE

Program/
Funding Source Organization Location Object
Project/Purpose
(6 digits) (12 digits) (9 digits) (10 digits)
(9 digits)

COA Revised
Program
Financing Source Department Region Chart of
MFO/Project
(1digit) (2digits) (2digits) Accounts
(1digit)
(8 digits)

MFO/Project
Authorization Agency Province Sub-Object
Category
(2digits) (3digits) (2digits) (2 digits)
(2digits)

1st level
Lower-Level City/Municipalit
Fund Category Activity/Project
Operating Unit y
(3digits) Sub Category
(7digits) (2digits)
(2digits)

2nd level
Barangay Activity/Project
(3digits) Title
(4digits)
 CHAPTER 3: PHILIPPINE STANDARD GEOGRAPHIC CODE

Inter-level Codes

• Region Code
- two-digit code, ranges from 01 - 99
- region code = region number

• Province Code
- two-digit code, ranges from 01 - 99
- alphabetical sequence of all provinces in the country EXCEPT those created
AFTER 1977
- “A Province Code is independent of the Region Code.”
CHAPTER 3: PHILIPPINE STANDARD GEOGRAPHIC CODE

• Municipality Code
- two-digit code, ranges from 01 - 99
- alphabetical sequence of municipalities within the province
- “Municipality Code is dependent upon the Province Code.”
CHAPTER 3: PHILIPPINE STANDARD GEOGRAPHIC CODE

Inter-level Codes

• Barangay Code
- three-digit code, ranges from 001 to 999
- alphabetical sequence of the barangays within the municipality
- “The Barangay Code is dependent upon the Municipality Identifier.”

• Municipality Identifier
- core of the National Standard Geographic Classification System
- composed of: a) Province Code b) Municipality Code
CHAPTER 3: PHILIPPINE STANDARD GEOGRAPHIC CODE

• Barangay Identifier
- composed of: a) Municipality Identifier b) Barangay Code

• Agency Unique Requirement

 CHAPTER 3: LOCAL GOVERNMENT UNITS

Local Government Units

Region • Sub-national administrative unit

Province • Political corporate unit of gov't (cluster of

municipalities, or municipalities and
component cities)
City • Political corporate unit of gov't (more
urbanized and developed group of
barangays)
 CHAPTER 3: CITY CLASSIFICATION

City Classification
Highly Urbanized Cities • Cities with minimum population of two
(HUC) hundred thousand inhabitants (NSO
certified)
• Annual income of at least fifty million
pesos (1991 constant prices, City
Treasurer certified)
Component Cities • Cities outside of provincial jurisdiction that
(CC) have not yet attained the HU status
 CHAPTER 3: LOCATION CODE SEGMENTS

9 Digits Location Code

Region Province City/ Municipality Barangay

1st and 2nd 3rd and 4th 5th and 6th 7th to 9th
digits digits digits digits
 CHAPTER 3: LOCATION CODE

Based on: National Statistical Coordination Board

 Region Code
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 - SOCSKSARGEN 12
Region XIII – CARAGA 16
National Capital Region 13
Cordillera Administrative Region 14
Autonomous Region in Muslim Mindanao 15

45
 CHAPTER 3: LOCATION CODE

Based on: National Statistical Coordination Board

 PROVINCE UACS
CAR - Cordillera Administrative Region
Abra 01
Apayao 81
Benguet 11
Ifugao 27
Kalinga 32
Mountain Province 44
 CHAPTER 3: LOCATION CODE

Based on: National Statistical Coordination Board

 MUNICIPALITY UACS
CAR - Cordillera Administrative Region 140000000
  Abra 140100000
  Bangued 140101000
Bolinay 140102000
Bucay 140103000
Bucloc 140104000
 CHAPTER 4:
MAJOR FINAL OUTPUT (MFO) /
PROGRAM ACTIVITY PROJECT (PAP)
CODE
CHAPTER 4: MAJOR FINAL OUTPUT (MFO) / PROGRAM ACTIVITY
PROJECT (PAP) CODE

Program/
Financing Source Organization Location Object
Project/Purpose
(1digit) (12 digits) (9 digits) (10 digits)
(9 digits)

Program COA Revised

Authorization Department Region Chart of
MFO/Project
(2digits) (2digits) (2digits) Accounts
(1digit)
(8 digits)

MFO/Project
Fund Category Agency Province Sub-Object
Category
(3digits) (3digits) (2digits) (2 digits)
(2digits)

1st level
Lower-Level City/Municipalit
Activity/Project
Operating Unit y
Sub Category
(7digits) (2digits)
(2digits)

2nd level
Barangay Activity/Project
(3digits) Title
(4digits)
 MFO / PAP CODE
SEGMENTS

MFO/PAP Code : 9 Digits

Activity Code
Program MFO
1 digit 2 digits 1st Level 2nd Level
2 digits 4 digits
Project Project Category Project Sub-Category Project Title
1 digit 2 digits 2 digits 4 digits

Activity Code
Purpose (SPF) 1st Level 2nd Level 3rd Level
1 digit 2 digits 2 digits 4 digits
MFO / PAP CODE
SEGMENTS

Integrated group of Defined as a • Defined as a work process that contributes

activities that good or service to the fulfilment of a program or project.
contributes to an that a department
agency or or agency is • 1 Activity = 1 MFO
department’s mandated to
continuing deliver to external • INTERNAL CLIENTS – GAS & STO
objective. clients through
the • EXTERNAL CLIENTS - MFO
implementation of
programs,
activities and
projects.
PAP CATEGORIES

Programs, Projects or Purpose UACS

General Administration and Support (GAS) 1

Support to Operations (STO) 2
Operations 3
Locally-Funded Projects 4
Foreign-Assisted Projects 5
Purpose 6
Under GAS and STO, we have activities or in some cases, sub-
activities.

For those under operations, the activities are further grouped into
MFOs, then we have activities/sub-activities under each of the
MFOs.
MFO / PAP CODE
SEGMENTS

• 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).

• Considered an
investment toward
expanding the capacity
of a department or
agency to deliver
MFOs.
PROJECT CATEGORY

Project Category UACS

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

Non Physical Infrastructure Projects

Economic Development 07
Education 08
Environmental Protection 09
Governance 10
Health 11
Recreation, Sports and Culture 12
Research and Development 13
Social Protection 14
PROJECT SUB-
CATEGORY

PARTICULARS UACS
Buildings and Other Structures 0100
School Buildings 0101
Health Facilities 0102
Flood Control 0200
Flood Control Structures/Facilities 0201
Drainage/Protection Works 0202
Governance 1000
General Public Services 1001
Defense 1002
Public Order and Safety 1003
Systems Development 1004
Capacity Development 1005
Governance and Accountability Improvement 1006
EXAMPLES OF MFO / PAP
CODING
PAP CATEGORIES

Programs, Projects or Purpose UACS

General Administration and Support (GAS) 1

Support to Operations (STO) 2
Operations 3
Locally-Funded Projects 4
Foreign-Assisted Projects 5
Purpose 6
Under GAS and STO, we have activities or in some cases, sub-
activities.

For those under operations, the activities are further grouped into
MFOs, then we have activities/sub-activities under each of the
MFOs.
EXAMPLES OF MFO / PAP
CODING

DEPARTMENT OF BUDGET AND MANAGEMENT: Office of the Secretary

PARTICULARS UACS
General Administration and Support 1 00 00 0000
General Administration and Support Services 1 00 01 0000
General Management and Supervision 1 00 01 0001

Support to Operations 2 00 00 0000

Budget and Management Support Services 2 00 01 0000
Legal Services 2 00 01 0001
Information and Communications Technology
Systems Services 2 00 01 0002
Training and Information Services 2 00 01 0003
 EXAMPLES OF MFO / PAP
CODING

DEPARTMENT OF BUDGET AND MANAGEMENT: Office of the Secretary

PARTICULARS UACS
Operations 3 00 00 0000
MFO 1: Budget Policy Advisory Services 3 01 00 0000
Fiscal policy research, budget planning and programming, including provision of
technical secretariat services to the Development Budget Coordination Committee
(DBCC) 3 01 01 0000

MFO 2: Budget Management Services 3 02 00 0000

Planning, management and monitoring of the annual budget program
3 02 01 0000
Evaluation, release and monitoring of funding requirements and organization,
staffing and compensation proposals of National Government Agencies, including
State Universities and Colleges, GOCCs and LGUs 3 02 02 0000
EXAMPLES OF MFO / PAP
CODING

DEPARTMENT OF BUDGET AND MANAGEMENT: Office of the Secretary

CONTINUED
PARTICULARS UACS
MFO 3: Organizational Productivity Enhancement Services 3 03 00 0000
Policy formulation and standards-setting, and evaluation of agency
proposals 3 03 01 0000
Internal control systems and procedures towards productivity
improvement 3 03 01 0001
Major organization and staffing modification, compensation and
position classification 3 03 01 0002

MFO 4: Performance Review and Evaluation Services 3 04 00 0000

Financial and physical performance review and evaluation 3 04 01 0000
 EXAMPLES OF MFO / PAP
CODING

DEPARTMENT OF BUDGET AND MANAGEMENT: Office of the Secretary

CONTINUED

PARTICULARS UACS
Locally-Funded Projects 4 00 00 0000
Governance 4 10 00 0000
Governance and Accountability Improvement 4 10 06 0000
Budget Improvement Project 4 10 06 0001
Philippine Government Electronic Procurement
Systems - PhilGEPS 4 10 06 0002
CHAPTER 5:
OBJECT CODE
CHAPTER 5: OBJECT CODE

Program/
Funding Source Organization Location Object
Project/Purpose
(6 digits) (12 digits) (9 digits) (10 digits)
(9 digits)

Program COA Revised

Financing Source Department Region Chart of
MFO/Project
(1digit) (2digits) (2digits) Accounts
(1digit)
(8 digits)

MFO/Project
Authorization Agency Province Sub-Object
Category
(2digits) (3digits) (2digits) (2 digits)
(2digits)

1st level
Lower-Level City/Municipalit
Fund Category Activity/Project
Operating Unit y
(3digits) Sub Category
(7digits) (2digits)
(2digits)

2nd level
Barangay Activity/Project
(3digits) Title
(4digits)
CHAPTER 5: OBJECT CODE SEGMENTS

UACS Object Code

10 Digits
COA
Sub-Object
Revised Chart of Accounts
2 digits
8 digits
 COA Revised Chart of Accounts (RCA)

 Has been substantially revised to consolidate some line items, add clarity to
overall structure and to facilitate compliance with International Public Sector
Accounting Standards

 Moved away from the 2003 3-digit coding framework to a 2012 8-digit
framework

 The basis for coding the object classification in the COA Revised Chart of
Accounts is accrual accounting.
CHAPTER 5: COA REVISED CHART OF ACCOUNTS

Economic resources of an agency that are recognized and

measured in conformity with generally accepted accounting
principles.

Economic obligations of an agency that are recognized and

measured in conformity with accounting principles.

The residual interest of the government in an agency, which

is the excess of the agency assets over its liabilities.

Gross inflow of economic benefits or service potential during the

reporting period
CHAPTER 5: COA REVISED CHART OF ACCOUNTS

Expenditures shall be further categorized by allotment classes, as follows:

The categorization of expense descriptions

and codes in the UACS involves an
amalgamation of all of the expenditure codes
from the COA Revised Chart of Accounts
prepared for accrual basis financial reporting.
CHAPTER 5: STARTING POINT OF COA’S REVISED CHART OF ACCOUNTS

5 Expenses
5 01 Personnel Services
5 01 01 Salaries and Wages
5 01 01 010 Salaries and Wages - Regular
5 01 01 020 Salaries and Wages - Casual/Contractual
5 01 02 Other Compensation
5 01 02 010 Personal Economic Relief Allowance (PERA)
5 01 02 020 Representation Allowance
5 01 02 030 Transportation Allowance
5 01 02 040 Clothing/Uniform Allowance
5 01 02 050 Subsistence Allowance
5 01 02 060 Laundry Allowance
5 01 02 070 Quarters Allowance
CHAPTER 5: STARTING POINT OF COA’S REVISED CHART OF ACCOUNTS

5 01 02 080 Productivity Incentive Allowance

5 01 02 090 Overseas Allowance
5 01 02 100 Honoraria
5 01 02 110 Hazard Pay
5 01 02 120 Longevity Pay
5 01 02 130 Overtime and Night Pay
5 01 02 140 Year End Bonus
5 01 02 150 Cash Gift
5 01 02 990 Other Bonuses and Allowances
CHAPTER 5: SUB-OBJECT CODES

Expenses 50000000 00
Personnel Services 50100000 00
Salaries and Wages 50101000 00
Salaries and Wages - Regular 50101010 00
Basic Salary - Civilian 50101010 01
Base Pay - Military/Uniformed Personnel 50101010 02
Salaries and Wages - Casual/Contractual 50101020 00
Other Compensation 50102000 00
Personnel Economic Relief Allowance (PERA) 50102010 00
PERA - Civilian 50102010 01
PERA - Military/Uniformed Personnel 50102010 02
Representation Allowance 50102020 00
Transportation Allowance 50102030 00
Transportation Allowance 50102030 01
RATA of Sectoral/Alternate Sectoral
Representatives 50102030 02
CHAPTER 5: COA REVISED CHART OF ACCOUNTS

The residual interest of the government in an agency, which

is the excess of the agency assets over its liabilities.
CHAPTER 5: NEW CODES FOR CAPITAL OUTLAYS

Capital Outlays 50600000 00

Investment Outlay 50601000 00
Investment in Government-Owned and/or Controlled
Corporations 50601010 00
Investment in Associates 50601020 00
Loans Receivable Accounts Outlay 50602000 00
Loans Receivable - Government-Owned and/or Controlled
Corporations 50602010 00
Loans Receivable - Others 50602990 00
Investment Property Outlay 50603000 00
Land and Buildings Outlay 50603010 00
Investment Property – Land 50603010 01
Investment Property – Buildings 50603010 02
Property, Plant and Equipment Outlay 50604000 00
Land Outlay 50604010 00
Land 50604010 01
CHAPTER 5: COA REVISED CHART OF ACCOUNTS

Gross inflow of economic benefits or service potential during the

reporting period
 CHAPTER 5: REVENUE ACCOUNT

Fund Location Object

Organization 9 digits Code
Source
6 Digits Dept. Agency Operating Region Province City Barangay 10 digits
2 digits 2 digits Unit 2 digits 2 digits Municipality 3 digits
2 digits
5 Digits
General DoF BIR Bacolod Western Income Tax
Fund City Visayas Individuals
Revenue
Regional
Office
101101 11 003 11 00012 06 00 00 000 40101010
01

EXCLUDES PROGRAM MFO ACTIVITY PROJECT CODE ELEMENT

CHAPTER 5: COA REVISED CHART OF ACCOUNTS

Economic resources of an agency that are recognized and

measured in conformity with generally accepted accounting
principles.
 CHAPTER 5: ASSET ACCOUNT

Funding Object
Organization Location
Source Code
12 digits 9 digits
6 Digits 10 digits

Financing 1 Dept. 2 Agency Operatin Region Province City Barangay Chart of

Authorization digits 3 digits g Unit 2 digits 2 digits Municipalit 3 digits Accounts
2 7 digits y 8
Fund 2 digits Sub Object
Category 3 2

General DOF BIR Cagayan Cagayan Cash –

Fund Revenue Valley Collecting
Regional Officers
Office
101101 11 003 11 02 00 00 000 10101010
00003 00
CHAPTER 5: COA REVISED CHART OF ACCOUNTS

Economic obligations of an agency that are recognized and

measured in conformity with accounting principles.
CHAPTER 5: LIABILITY ACCOUNT

Object
Funding Source Organization Location
Code
6 Digits 12 digits 9 digits
10 digits
Financing – 1 Department Agency Operating Region Province City or LGU COA CoA*
Authorization 2 digits 3 digits Unit 2 digits 2 digits Municipality 2 3 Object
2 7 Digits digits 8 digits
Fund Category - 3 Sub-Object
2 digits

General Fund Malabon- National Accounts

Department of Office of Navotas Capital Payable
Public Works the District Region
and Highways Secretary Engineering
Office
101101 18 001 18 00002 13 00 00 000 20101010
00

EXCLUDES PROGRAM MFO ACTIVITY PROJECT CODE ELEMENT AND FUND SOURCE
ELEMENT
 Unified Accounts Code Structure
(UACS) Manual

GOVERNMENT OF THE
AGRA, Raymon Jelo Z. PHILIPPINES
DE LEON, Shayne Bernadette
CABUHAT, Sharmaine S.
Faith G. EDEJER, Rency
CAGAMPAN, Nicole Irish PASCUA, Ron Vincent V.
L. SALAZAR, Ervin John
CRUZ, Gian Carlo A.