UNIFIED ACCOUNTS CODE STRUCTURE
(FUNDING SOURCE CODE)
APPLICATION COURSE
FOR THE
STATE UNIVERSITIES AND COLLEGES
Caraga State University
December 8, 2014
UACS Coding Framework
(Existing)
Funding Source
0 00 000
Organization
00 000 00 00000
Location
00 00 00 000
MFO/Program/
Activity/Project
0 00 00 0000
Financing
Source
(1)
Department
(2)
Region
(2)
Program /
Project /
Purpose
(1)
Authorization
(2)
Agency
(3)
Province
(2)
MFO/Project
Category
(2)
Fund
Category
(3)
Operating Unit
Classification (2)
Lower-Level
Operating Unit (5)
City/
Municipality
(2)
1st level
Activity/Project
Sub Category
(2)
Barangay
(3)
2nd level
Activity/Project
Title
(4)
Object
00000000 00
COA Revised Chart
of Accounts
(8)
Sub-Object
(2)
Implementing UACS for Budget
Execution Processes
 The Unified Accounts Code Structure has
worked well for the Budget Preparation
process.
 There is a need for some refinement of the
UACS as the code structure gets applied in
the Budget Execution, Accounting,
Disbursement, and Reporting process.
3
Refinement/Improvement of the
UACS Code Structure
Implementing UACS for Budget
Execution Processes
 This a normal evolution of a coding structure as it
begins to be utilized extensively.
 It is important to maintain the existing structure
as much as possible to maintain the integrity of
the existing data (in budget preparation). This
can best be achieved by adding an additional
code sub-elements where needed and leave
existing elements intact where possible.
5
Identified Needs for UACS
Refinements:
 One existing fund code in NSACS to
multiple funding source in UACS (e.g.
existing Fund 101 and Fund 102 has more
than 34 and 86 Funding Source Codes,
respectively);
 Fund clustering needed for Accounting and
maintenance of Bank Accounts.
6
Current Status / Actions Needed
• The revision to the coding structure was
approved by the PFM Committee on April 30,
2014
• The revision has been approved by the DBM
Executive Committee in June, 2014
• A Joint Circular will be issued to inform all
agencies / users, and is now finalized.
7
UACS Coding Framework
(Revised/Improved)
Funding Source
00 0 00 000
Organization
00 000 00 00000
Location
00 00 00 000
MFO/Program/
Activity/Project
000 00 0 00 00 00000
Object
00000000 00
Fund Cluster
(2)
Department
(2)
Region
(2)
Sector/Horizontal
Outcomes
(5)
COA Revised
Chart of
Accounts
(8)
Financing
Source
(1)
Agency
(3)
Province
(2)
Program/ Project/
Purpose (1)
Sub-Object
(2)
Authorization
(2)
Operating Unit
Classification (2)
Lower-Level
Operating Unit
(5)
City/
Municipality
(2)
MFO/Project
Category (2)
Barangay
(3)
1st level
Activity/Project
Sub Category
(2)
Fund
Category
(3)
2nd level
Activity/Project
Title
(4 + 1)
Funding Source (8) Organization Code Location Code
MFO / PAP (15)
New Existing
Existing
Existing
New
Existing
(2)
(6)
(12)
(9)
(5)
(9) - (10)
00
Sub-Object Code
Revised Chart of
Accounts
Act. Level 2/Proj. Title
Act. Level 1/Sub-Cat.
MFO/Proj. Category
Program/Project/Purpose
Sector / Horizontal
Outcomes
Barangay
City/Municipality
Province
Region
Lower Level Operating
Unit
Operating Unit Class
Agency Code
Department Code
Fund Category
Authorization Code
Financing Source
Fund Cluster
The Revised/Improved UACS
Object Code
Existing
(10)
0 00 000 00 000 00 00000 00 00 00 000 00000 0 00 00 00000 00000000 00
Total - 54 Digits
Funding Source - 8
Organization Code - 12
Location Code - 9
MFO/PAP - 15
Object Code - 10
UACS Funding Source
10
UACS Element – Funding Source
Funding Source Segment Code Element
Fund Cluster
1st & 2nd Digit
Financing Source
3rd Digit
Authorization Code
Fund Category
4th & 5th Digit
6th to 8th Digit
11
Fund Cluster
Fund Cluster is an aggregation of Funding
Source for the purpose of recording
transactions and report preparation in the
Accounting processes (otherwise accounting
books are for Each Funding Source Code).
12
Refinement to UACS Funding Source Code – Fund Cluster
Fund Clusters for Funding Source Code
01 – Regular Agency Fund
02 – Foreign Assisted Projects 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
13
Sample Funding Source Code – UACS (new)
Fund
Cluster
Finan
cing
Source
Authori
zation
Code
Fund
Cate
gory
01
Description
Full Funding
Source Code
Regular Agency Fund
1
General Fund
01
New General Appro.
101
Specific Budget of
NGAs
01101101
409
Allocation for Capital
Outlays of State
Universities and
Colleges (SUCs)
01101409
04
Automatic Appro.
102
Retirement and Life
Insurance Premiums
01104102
14
Sample Funding Source Code – UACS (new)
Fund
Cluster
Finan
cing
Source
Authoriz Fund
ation
Cate
Code
gory
Description
Full Funding
Source Code
Foreign Assisted Projects
Fund
02
1
General Fund
01
New General Appro.
151 GOP Counterpart Funds
02101151
International Bank of
163 Reconstruction and
Development (IBRD)
02101163
177 United States
02101177
15
Sample Funding Source Code – UACS (new)
Fund
Cluster
Finan
cing
Source
Authoriz
ation
Code
Fund
Cate
gory
Description
Full Funding
Source
Code
Special Accounts– Locally
Funded/Domestic Grants Fund
03
1
General Fund
04
Automatic Appropriation
329
DepEd - Early Childhood Care
and Development Council (Share
from PAGCOR)
03104329
330
DepEd – National Book
Development Board
(Instructional Materials
Development Center Fund – RA
8047)
03104330
16
Sample Funding Source Code – UACS (new)
Fund
Cluster
Finan
cing
Source
Authoriz Fund
ation
Cate
Code
gory
Description
Full Funding
Source Code
Special Accounts Foreign Assisted/
Foreign Grants Fund
04
1
General Fund
04
Automatic Appropriation
151 GOP Counterpart Funds
04104151
International Bank of
163 Reconstruction and
Development (IBRD)
04104163
170 Netherlands
04104170
177 United States
17
04104177
Financing Source Code
Funding Source Segment Code Element
Fund Cluster
Financing Source
1st & 2nd Digit
3rd Digit
Authorization
Fund Category
4th & 5th Digit
6th to 8th Digit
Purpose is to identify if the source of the funding is
within or outside the General Fund, which is the
case for all budgeted new and continuing or
automatic appropriations.
18
Financing Source
- General Fund
- Off-Budgetary Funds
- Custodial Funds
19
- General Fund
Composed of all receipts or revenues
that:
are available for any purpose that
Congress may choose to apply, and
do not otherwise accrue to other
funds.
20
- Off-Budgetary Funds
Refers to the receipts for expenditure items
that are not part of the NEP, and which are
authorized to be deposited in government
financial institutions.
In the future, these shall form part or will be
addressed thru the Treasury Single Account
(TSA).
21
- Custodial Funds
These are receipts or cash received by any
government agency – whether from private
source or another agency – to fulfill a specific
purpose. This includes receipts collected by an
agency, as an agent for another entity.
22
Authorization Code
Funding Source Segment
Code Element
Fund Cluster
1st & 2nd Digit
Financing Source
3rd Digit
Authorization
4th & 5th Digit
Fund Category
6th to 8th Digit
This specifies the legislative authority of funding/
appropriation which is commonly called the “legal
basis” of the funding source.
23
Authorization Code
- New General Appropriations
- Continuing Appropriations
- Supplemental Appropriations
- Automatic Appropriations
- Unprogrammed Funds
- Retained Income/Funds
- Revolving Funds
- Trust Receipts
24
Authorization Code
– New General Appropriation
These are annual appropriations for incurring
obligations during a specified budget year as
listed in the GAA.
Example:
RA 10633 – FY 2014 GAA
25
Authorization Code
– Continuing Appropriation
These are authorizations to support
obligations for a specified purpose or project,
even when these obligations are incurred
beyond the budget year.
Example:
RA 10352 – FY 2013 GAA
(Available for obligation in 2014 pursuant to
Congress Joint Resolution No. 01 dated
December 26, 2013, and DBM NBC 553 dated
February 28 2014.)
26
Authorization Code
– Supplemental Appropriation
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.
Example:
RA 10634 – FY 2013 Supplemental
Appropriation for the Disaster Risk Reduction
and Management Fund (DRRMF)
27
Authorization Code
– Automatic Appropriation
These are authorizations made annually or for
some other period specified by law, by virtue
of standing legislation, which do not require
periodic action by Congress.
Examples:
Retirement and Life Insurance Premium Government Share
Motor Vehicles Users’ Charge - RA 8794
(An act imposing charges to owners of Motor Vehicles
that is automatically appropriated for the purpose of Road
28
Maintenance)
Authorization Code
– Unprogrammed Funds
Are standby appropriations for priority programs
or projects of the government, the utilization of
which may be approved if any of the following
circumstances are met:
 Revenue collections for the year exceeds
target;
 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.
29
Authorization Code
Examples of Unprogrammed Fund:
General Fund Adjustments
Budgetary Support to GovernmentOwned and/or Controlled Corporations
Support to Foreign-Assisted Projects
30
Authorization Code
– Retained Income/Funds
These are collections that are authorized by law to
be utilized directly by agencies for their operations
or specific purpose.
Example:
ALL SUCs Internally Generated Income
(Tuition and matriculation fees/other
receipts - R.A. 8292)
31
Authorization Code
– Revolving
Funds
These 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 businesstype activities shall be charged against the
Revolving Fund.
Example:
Income derived from rentals for the use of buildings ad
facilities or from fees imposed for board and lodging
by agencies to be used for the MOOE and Capital
Outlay of said buildings and facilities … (Sec. 9 of RA
10633 FY 2014 GAA)
32
Authorization Code
– Trust Receipts
These 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.
33
Authorization Code
Trust Receipts covers:
1. Inter-agency Transfer Funds (IATF) (UACS Code
07308601) - receipts or fund transfers from any
government-agency or GOCC to another agency, and
which are deposited in the National Treasury to
facilitate project implementation.
Example:
Agrarian Reform Fund of the DAR to cover FMR to
be implemented by the DPWH.
34
Authorization Code
Trust Receipts covers:
2. Receipts Deposited with the National Treasury
other than IATF (UACS Code 07308602) - 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.
Examples:
UP - Legal Research Fund (FUND 187) - R.A. No.
3870 as amended by P.D. Nos. 200 and 1856
SUCs - Grants and donations coming from other
government and non-government agencies
35
Authorization Code
Trust Receipts covers:
3. Receipts Deposited with Authorized Government
Depository Banks (AGDB) (UACS Code 07308603) -
receipts from other sources that should be deposited in the
AGDB for the fulfillment of some obligations.
Examples:
DepED – National Book Development Board Trust
Fund (Contributions from PAGCOR and PCSO – R.A.
9521)
DepEd - National Endowment Fund for Children’s
Television (Contribution from PAGCOR and PCSO – R.A.
8370)
36
Fund Category
Funding Source Segment Code Element
Fund Cluster
1st & 2nd Digit
Financing Source
3rd Digit
Authorization
Fund Category
4th & 5th Digit
6th to 8th Digit
The Fund Category Code identifies specific funds
maintained by the agency for accounting
purposes, as well as for recording and reporting
financial transactions.
37
Fund Category Code/Table
Specific Budgets of NGAs
Multilateral/Bilateral Assistance
Allocation to Local Government Units
(LGU)
Budgetary Support to Government
Corporations
Financial Assistance to MMDA
38
Fund Category Code/Table (cont.)
Special Accounts in the General
Fund
Special Purpose Funds
Unprogrammed Funds
Retained Income/Funds
Revolving Funds
Trust Receipts
Others (Specify)
39
40
Some conversion issues:
 One existing fund code in NSACS to multiple
funding source in UACS;
 Insufficient if not unavailable information in
the maintenance of the Subsidiary Ledgers in
Accounting;
 Inadequate preparation for the upgrade of
existing IT financial systems to be UACS
compliant;
 Fund clustering needed for Accounting and
Bank Accounts
41
Existing Fund Codes Structure
per National Standard Agency Coding System (NSACS)
Specific Funds utilized by the SUCs
Fund
Code
101
102
102
151
Fund Description
General Fund
Foreign-Assisted Projects (IBRD Loan No. 3435 PH, CY 1997)
Foreign-Assisted Projects (VISCA-GTZ Ecology Project, RA
8250)
151
Fund for PS of Income Generating Units- UP P18M
Special Account in the General Fund- Special Provision of
Unprogrammed Fund on the Use of Income
161
Revolving Fund (Income-Food Production Program)
164
171
Revolving Funds - UP Income Receipts
Barangay Integrated Development Approach for Nutrition
Improvement (Netherland Grant)
171
Grants from Telefunkon Semiconductors, Inc.
42
How is Fund Code 101 in UACS?
Fund Cluster
Financing Source
Authorization Codes
Fund Categories
43
New Funding Source Code from Fund 101
per Unified Accounts Code Structure (UACS)
Fund
Cluster
Financing
Source
Authori
-zation
Code
Fund
Catego
ry
01
Description
Full Funding
Source Code
Regular Agency Fund
1
General Fund
01
New General
Appropriation
101
Specific Budget of NGAs
406
Miscellaneous Personnel 01101406
Benefits Fund (MPBF)
407
Pension and Gratuity
Fund
409
Allocation for Capital
Outlays of State
Universities and
Colleges (SUCs)
01101101
01101407
01101409
44
New Funding Source Code from Fund 101
per Unified Accounts Code Structure (UACS)
Fund
Cluster
Financing
Source
Authori
-zation
Code
Fund
Catego
ry
01
Description
Full Funding
Source Code
Regular Agency Fund
1
General Fund
02
Continuing
Appropriations
101
Specific Budget of NGAs
406
Miscellaneous Personnel 01102406
Benefits Fund (MPBF)
407
Pension and Gratuity
Fund
409
Allocation for Capital
Outlays of State
Universities and
Colleges (SUCs)
01102101
01102407
01102409
45
New Funding Source Code from Fund 101
per Unified Accounts Code Structure (UACS)
Fund
Clust
er
Financing
Source
Authori
-zation
Code
Fund
Catego
ry
01
Description
Full Funding
Source Code
Regular Agency Fund
1
General Fund
03
Supplemental
Appropriations
101
04
Specific Budget of NGAs
01103101
Automatic Appropriations
102
05
Retirement and Life
Insurance Premium
01104102
Unprogrammed Funds
101
Specific Budget of NGAs
01105101
421
General Fund Adjustment
01105421
46
New Funding Source Code
per Unified Accounts Code Structure (UACS)
Under the UACS Manual, the Existing Funds
101 and 103 has corresponding 34 and 21
funding source codes, respectively.
Based on the Fund Clustering, Cluster 01
corresponds to Sixty (60) Funding Source
Code in existing UACS.
47
How is Fund Code 102 in UACS?
Fund Cluster
Financing Source
Authorization Codes
Fund Categories
48
New Funding Source Code from Fund 102
per Unified Accounts Code Structure (UACS)
Fund
Clust
er
Financing
Source
Authori
-zation
Code
Fund
Category
02
Description
Full Funding
Source Code
Foreign Assisted Projects
Fund
1
General Fund
01
New General Appropriations
151
GOP Counterpart Funds
02101151
163
International Bank of
Reconstruction and
Development (IBRD)
02101163
177
United States
02101177
49
New Funding Source Code from Fund 102
per Unified Accounts Code Structure (UACS)
Fund
Clust
er
Financing
Source
Authori
-zation
Code
Fund
Category
02
Description
Full Funding
Source Code
Foreign Assisted Projects
Fund
1
General Fund
02
Continuing Appropriations
151
GOP Counterpart Funds
02102151
163
International Bank of
Reconstruction and
Development (IBRD)
02102163
177
United States
02102177
50
New Funding Source Code from Fund 102
per Unified Accounts Code Structure (UACS)
Under the UACS Manual, the Existing Fund
102 has corresponding eighty six (86)
funding source codes.
This has the same grouping for Fund
Clustering under Cluster 02 which
corresponds also to 86 Funding Source
Code in existing UACS.
51
New Funding Source Code
per Unified Accounts Code Structure (UACS)
from Funds 151, 152, 153, 158
Fund
Cluster
Financing
Source
Autho
rizatio
n
Code
Fund
Categor
y
03
Description
Full Funding
Source Code
Special Accounts – Locally Funded /
Domestic Grants Fund
1
General Fund
04
Automatic Appropriations
329
DepEd - Early Childhood Care and
Development Council (Share from
PAGCOR)
03104329
330
DepEd – National Book Development
Board (Instructional Materials
Development Center Fund – RA 8047)
03104330
Under the UACS Manual, the Existing SAGFs has corresponding sixty-two
(62) funding source codes, and became sixty-four (64) when clustered
(Cluster 03).
52
New Funding Source Code from Fund 171
per Unified Accounts Code Structure (UACS)
Fund
Clust
er
Financing
Source
Authori
-zation
Code
Fund
Categor
y
Description
Full Funding
Source Code
Special Accounts–
Foreign Assisted/Foreign
Grants Fund
04
1
General Fund
04
Automatic Appropriations
151
GOP Counterpart Funds
04104151
163
IBRD
04104163
170
Netherlands
04104170
177
United States
04104177
Under the UACS Manual, these funds has corresponding thirty-five (35)
funding source codes, but when clustered, it only covered twentyeight funding source codes.
53
New Funding Source Code Off-Budgetary
per Unified Accounts Code Structure (UACS)
Retained Income/Funds
Fund
Cluster
Financing
Source
Authorization
Code
Fund
Cate
gory
05
Description
Full Funding
Source Code
Internally Generated
Funds
2
Off-Budgetary Funds
06
Retained Income/Funds
441
SUCs - Internally
Generated Income (Tuition
05206441
and matriculation fees/
other receipts - R.A. 8292)
Under the UACS Manual, the Retained Income/Funds has
corresponding sixteen (16) funding source codes, and clustered in
the same group.
54
New Funding Source Code Off-Budgetary
per Unified Accounts Code Structure (UACS)
Revolving Funds – Fund 161
Fund
Cluster
Financing
Source
Authori
-zation
Code
Fund
Cate
gory
06
Description
Full Funding
Source Code
Business Related Funds
2
Off-Budgetary Funds
07
Revolving Funds
511
DBM – Procurement
Service Revolving Fund
(Sec. 4 of E.O. 359 and
Special Provision No. 1 of
RA 7663)
06207511
Under the UACS Manual, the Revolving funds has corresponding fortynine (49) funding source codes, and clustered in the same group. 55
New Funding Source Code Custodial Funds
per Unified Accounts Code Structure (UACS)
Trust Receipts
Fund
Cluster
Financing
Source
Authori
-zation
Code
Fund
Cate
gory
07
Description
Full Funding
Source Code
Trust Receipts
3
Custodial Funds
08
Trust Receipts
601
Inter-agency Transferred
Fund (IATF)
07308601
602
Receipts Deposited with BTr
other than IATF
07308602
603
Receipts Deposited with
AGDB
07308603
Under the UACS Manual, the Custodial Funds has
corresponding three (3) funding source codes,
and clustered in the same group.
56
New Funding Source Code Custodial Funds
per Unified Accounts Code Structure (UACS)
Example of Trust Receipts
Funding
Source Code
07308601
Particulars
Inter-agency Transferred Fund (IATF)
In DPWH - Agrarian Reform Fund of the DAR to cover FMR
to be implemented by the DPWH
07308602
Receipts Deposited with BTr other than IATF
UP - Legal Research Fund (FUND 187) - R.A. No. 3870
as amended by P.D. Nos. 200 and 1856
SUCs - Grants and donations coming from other
government and non-government agencies
07308603
Receipts Deposited with AGDB
DepED – National Book Development Board Trust Fund
(Contributions from PAGCOR and PCSO – R.A. 9521)
57
UACS Funding Source Codes
Conversion Summarized
58
Review/mapping of the UACS Funding Source - SUCS
59
Summary of Funding Source – as Clustered - OVERALL
60
Summary of Funding Source – as Clustered - OVERALL
61
Summary of Funding Source – as Clustered - OVERALL
62
In summary, Funding Source :
Fund Cluster is -
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 is 1 - General Fund
2 - Off-Budgetary Funds
3 - Custodial Funds
63
In summary, Funding Source :
Authorization Code is –
(under the General fund):
01
02
03
04
05
-
New General Appropriations
Continuing Appropriations
Supplemental Appropriations
Automatic Appropriations
Unprogrammed Funds
(under the Off-Budgetary fund):
06 - Retained Income/Funds
07 - Revolving Funds
(and under Custodial fund):
08 - Trust Receipts
64
In summary, Funding Source :
Under the General Fund (Financing Source Code 1), Each
Authorization code is further disaggregated into the
following Fund Categories:
101
- Specific Budgets of National Government
Agencies
102-110 - Specific Budgets of NGAs – Automatic
Appropriation
151-250 - Multilateral/Bilateral Assistance
251
- Allocation to LGUs – Automatic Appropriation
252-275 - Allocation to Local Government Units
276-300 - Budgetary Support to GOCCs
301-320 - Financial Assistance to MMDA
321-400 - Special Account in the General Fund
401-420 - Special Purpose Funds
421-440 - Unprogrammed Funds
65
In summary, Funding Source :
Off-Budgetary Fund (Financing Source Code 2) is further
disaggregated into the following Fund Categories:
441-500 - Retained Income/Funds
501-600 - Revolving Funds
Custodial Fund (Financing Source Code 3) has the Fund
Category –
601-610 - Trust Receipts
66
67
Workshop – Funding Source
Presentation and
discussion of the Output
for the
Workshop
On
Funding Source
70