UACS
MFO/PAP Code
1
UACS Coding Framework
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/1st
Level Activity
(2)
Fund
Category
(3)
Operating Unit
Classification (2)
Lower-Level
Operating Unit (5)
City/
Municipality
(2)
1st level Act./
Project Sub Cat.
/2nd Level Act.
(2)
Barangay
(3)
2nd level Act.
/Project Title/
3rd Level Act.
(4)
Object
00000000 00
COA Revised Chart
of Accounts
(8)
Sub-Object
(2)
MFO/PAP Code Segments
MFO/PAP Code
9 Digits
Activity Code
Program
1 digit
MFO
2 digits
Project
1 digit
Project Category
2 digits
1st Level
2 digits
2nd Level
4 digits
Project Sub-Category
2 digits
Project Title
4 digits
Activity Code
Purpose (SPF)
1 digit
1st Level
2 digits
2nd Level
2 digits
3rd Level
4 digits
Refinement/Improvement of the
UACS Code Structure
Current Status / Actions Needed
• The revision to the coding structure was
approved by the PFM Committee on April 30,
2014
• The PFM Budget Reporting and Performance
Standard (BRPS) PIU is in the process of
formalizing the coding structure revision and
code values
• A Joint Circular (or Budget Circular) will be
issued to inform all agencies / users – This will
be done as soon as possible.
5
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
New Existing
Existing
(2)
(6)
(12)
00
Location Code
Existing
(9)
MFO / PAP (15)
New
Existing
(5)
(9) - (10)
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 00 000 000 00 0 00 00 00000 00000000 00
Total - 54 Digits
Funding Source - 8
Organization Code - 12
Location Code - 9
MFO/PAP - 15
Object Code - 10
Implementing UACS for Budget
Execution Processes
 The UACS Code Structure has worked well
for the Budget Preparation process
 There is a need for some refinement of the
UACS Code Structure as the code structure
gets applied in the Budget Execution,
Accounting, Disbursement, Reporting
process
8
Identified Needed UACS Refinements:
 Change in Budget base from
Performance-Informed Budget (PIB)
Output to Outcome-based budget
 Identification (tagging) of Sector and
Sub Sector (using CoFoG), and
Horizontal Programs (many agencies)
for Budget Preparation and Execution
(e.g. Disaster Related, Climate
Change, etc.)
9
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
• Existing UACS is not designed for
Integration of Tagging under Outcomes,
Sectors / Sub Sectors, Horizontal
Programs, etc. when the MFO/PAP Code
was structured – the structure was setup
for vertical programs (within agency).
10
The Needed Revision/Improvement
In MFO/PAP, additional 6-digit codes for:
• Sector / Sub Sector (CoFoG) – 3 digits
• Horizontal Programs – 2 digits
• Additional 1 digit to the Project Title
11
000 00
New
(5)
0
00
(9) - (10)
00
Act. Level 2/Project Title
Act. Level 1/Sub-Cat.
MFO/Project Category
Program/Project
Sector / Horizontal
Outcomes
Refinement to MFO/PAP Code
New MFO / PAP (15)
Existing
(New (1))
00000
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
• Proposed for the MFO-PAP Element to address
Outcomes is to utilize the Sectors / Sub Sectors
from the Classifications of Functions of
Government (CoFoG). This is the internationally
recognized sectors for Outcome. This would be a
3 digit code
• Proposed for the MFO-PAP Element to address
specific Horizontal Programs is a 2 digit code for
this. This would include items for Climate
Change, Disaster Related, MITHI, Poverty
Reduction, etc.
13
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
Example of Sector / Sub Sector (COFOG) Codes
•
•
•
•
•
•
•
•
•
010 – General Public Services
020 – Defense
030 – Public Order and Safety
040 – Economic Affairs
050 – Environmental Protection
060 – Housing and Community Amenities
• 061 – Housing Development
• 062 – Community Development
• 063 – Water Supply
• 064 – Street Lighting
070 – Health
080 – Recreation, Culture, Religion
090 – Education
14
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
Example of Horizontal Programs –
Code Value
01
02
03
04
05
06
07
Description
Employment
Disaster Related
Climate Change
Poverty Reduction
MITHI (Medium Term ITC
Harmonization Initiatives)
Grassroots Participatory Budget
Program Budget
15
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
•
Every MFO/PAP Code shall be attributed to one or
more outcome sector, and may or may not have
horizontal program.
•
In the absence of horizontal program the code shall
be outcome sector, example “020” for Defense and
“00”, or in full “020 00”.
•
Another example is outcome sub-sector “061” for
Housing Development, and horizontal program “02”
for Disaster Related, the complete code is “061 02”
16
Project Title (additional 1-Digit), MFO/PAP
MFO/PAP – Activity Level 2 / Project Title
• Some large agencies may have huge number of
projects that may exceed the existing 4-digit
code (9,999) within a few years.
• Increasing the project code to 5-digit (99,999)
should be sufficient to handle the code for many
decades.
17
Questions and
Comments?
18
Thank You!