UNIFIED ACCOUNTS CODE STRUCTURE (ORGANIZATION and LOCATION CODES) APPLICATION COURSE FOR THE STATE UNIVERSITIES AND COLLEGES CARAGA STATE UNIVERSITY December 8, 2014 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS Organizational and Location Codes Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 2 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 (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) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Object 00000000 00 COA Revised Chart of Accounts (8) Sub-Object (2) The Organization Code Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT The Organization Code is structured into three segments: 1. Department, 2. Agency and 3. Lower Level Operating Unit, which is divided into 3a. Operating Unit Classification, and 3b. The Lower Level Operating Unit 4 The Department Code The 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. For purposes of the UACS, Constitutional Offices, the Judiciary and the Legislature are categorized as department-level entities. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 5 Department Code DEPARTMENT Congress of the Philippines Office of the President (OP) Office of the Vice-President (OVP) Department of Agrarian Reform (DAR) Department of Agriculture (DA) Department of Budget and Management (DBM) Department of Education (DepEd) State Universities and Colleges (SUCs) Department of Energy (DOE) Department of Environment and Natural Resources (DENR) Department of Finance (DOF) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS 01 02 03 04 05 06 07 08 09 10 11 6 Department Code DEPARTMENT Department of Foreign Affairs (DFA) Department of Health (DOH) Department of the Interior and Local Government (DILG) Department of Justice (DOJ) Department of Labor and Employment (DOLE) Department of National Defense (DND) Department of Public Works and Highways (DPWH) Department of Science and Technology (DOST) Department of Social Welfare and Development (DSWD) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS 12 13 14 15 16 17 18 19 20 7 Department Code DEPARTMENT Department of Tourism (DOT) Department of Trade and Industry (DTI) Department of Transportation and Communications (DOTC) National Economic and Development Authority (NEDA) Presidential Communications Operations Office (PCOO) Other Executive Offices Autonomous Region In Muslim Mindanao (ARMM) Joint Legislative-Executive Councils Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS 21 22 23 24 25 26 27 28 8 Department Code DEPARTMENT The Judiciary Civil Service Commission (CSC) Commission on Audit (COA) Commission on Elections (COMELEC) Office of the Ombudsman Commission on Human Rights (CHR) Budgetary Support to Government Corporations Financial Assistance to Metropolitan Manila Development Authority Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS 29 30 31 32 33 34 35 36 9 Department Code In addition to the regular departments (01-34), the Budgetary Support to Government Corporations and the Financial Assistance to Metropolitan Manila Development Authority (MMDA) are assigned department codes 35 and 36, respectively. The grouping of GOCCs by department shall be mapped in the system. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 10 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]). Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT The Agency Code 11 The Agency Code 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. For many Departments, Operating Units are directly under the administrative control of the Office of the Secretary (OSec), so they are using the Code “001” as the agency code. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 12 Sample Agency Code for SUCS Agency Code Agency Name/Description 001 Eulogio ‘Amang’ Rodriguez Institute of Science and Technology 002 Marikina Polytechnic College 003 Philippine Normal University 005 Polytechnic University of the Philippines 007 Technological University of the Philippines (TUP) 008 University of the Philippines System Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 13 Lower Level Operating Unit Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 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. 14 Operating Units – organizational Operating Unit Classification Code 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. The first two digits of the lower level operating unit codes will be used to indicate the classification of an operating unit, example as follows: Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 15 Operating Unit Classification (Digits 6th and 7th ) 01 02 03 04 05 06 07 - Central Office - Staff Bureaus - Regional Offices/Regional Field Units - State Universities and Colleges – Campuses – Provincial Offices – DAR and DENR - National Irrigation Administration Regional Offices – DA - Extension or Field Offices - CDA-DOF/Penal Colonies – BUCOR-DOJ 08 - Schools Division/District Offices – DEPED Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 16 Operating Unit Classification (Digits 6th and 7th) 09 - Secondary Schools - DEPED / Campuses – PSHS DOST 10 - Collection Districts – BOC 11 - Revenue Regional Offices – BIR 12 - Revenue District Offices – BIR 13 - Embassies/Consulates General/Manila and Regional Consular Offices - DFA 14 – Special/Retained Hospitals – DOH 15 – Treatment and Rehabilitation Centers – DOH 16 – Technical/Vocational Schools - TESDA Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 17 Operating Unit Classification (Digits 6 and 7) 17 - Key Budgetary Units – DND 18 - District Engineering Offices and Sub District Engineering Offices – DPWH 19 – Land Transportation Offices – DOTC 20 – Land Transportation Franchising and Regulatory Board - DOTC 21 – Regional Development Councils – NEDA 22 – Autonomous Region in Muslim Mindanao Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 18 Organization Code 00 000 00 00 000 Department Agency Lower Level Operating Unit Example: TUP – Manila Dept Code : 08 – State Universities and Colleges Agency Code: 007 – Technological University of the Philippines LLOU Classification: 04 – SUCS Campuses LLOU Code : 00001 – Manila Campus Full Organization Code : 08 007 04 00001 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 19 Organization Code 00 000 00 00 000 Department Agency Lower Level Operating Unit Example: TUP – Cavite Dept Code : 08 – State Universities and Colleges Agency Code: 007 – Technological University of the Philippines LLOU Classification: 04 – SUCS Campuses LLOU Code : 00002 – Cavite Campus Full Organization Code : 08 007 04 00002 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 20 Organization Code 00 000 00 00 000 Department Agency Lower Level Operating Unit Example: TUP – Taguig Dept Code : 08 – State Universities and Colleges Agency Code: 007 – Technological University of the Philippines LLOU Classification: 04 – SUCS Campuses LLOU Code : 00003 – Taguig Campus Full Organization Code : 08 007 04 00003 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 21 Organization Code 00 000 00 00 000 Department Agency Lower Level Operating Unit Example: TUP – Visayas Dept Code : 08 – State Universities and Colleges Agency Code: 007 – Technological University of the Philippines LLOU Classification: 04 – SUCS Campuses LLOU Code : 00004 – Visayas Campus Full Organization Code : 08 007 04 00004 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 22 Organization Code Lower Level Operating Unit (LLOU) 00 00 000 Operating Unit Classification (LLOU-1) Lower Level Operating Unit (LLOU-2a) Lower Level Operating Unit (LLOU-2b) In some agencies, like DepEd, the 7-digit LLOU was fully utilized as follows: First 2 digits = Operating Unit Classification (LLOU-1) Next 2 digits = LLOU-2a which indicate the regions covering the Division Offices and Secondary Schools, and The last 3 digits is for the LLOU-2b which is the division office and secondary schools. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 23 Organization Code 00 000 00 00 000 Department Agency Lower Level Operating Unit LLOU-1 LLOU-2a Example: Dolores National HS LLOU-2b Dept Code : 07 – Dept. of Education Agency Code: 001 – Office of the Secretary LLOU-1 : 09 – Secondary School LLOU-2a : 04 – Region IV-A LLOU-2b : 609 – Dolores National High School Full Organization Code : 07 001 09 04609 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 24 Organization Code 00 000 00 00 000 Department Agency Lower Level Operating Unit LLOU-1 LLOU-2a Another example: Division of Valenzuela Dept Code : 07 – Dept. of Education Agency Code: 001 – Office of the Secretary LLOU-1 : 08 – Division LLOU-2a : 13 – National Capital Region LLOU-2b : 016 – Valenzuela Full Organization Code : 07 001 08 13016 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT LLOU-2b 25 Sample List of Organization Codes Organization Code Name 08 000 00 00000 State Universities and Colleges Eulogio ‘Amang’ Rodriguez Institute of Science and Technology 08 001 00 00000 08 002 00 00000 Marikina Polytechnic College 08 007 00 00000 Technological University of the Philippines (TUP) 08 007 04 00001 TUP - Manila 08 007 04 00002 TUP - Cavite 08 007 04 00003 TUP - Taguig 08 007 04 00004 TUP - Visayas Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 26 Business Rules for Organization Code All new coding numbers that apply shall be used, if: an agency has been moved from one department to another, or an operating unit has been moved from one agency to another The old codes shall never be assigned to any new agency/operating unit so as to preserve the transaction history of each agency. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 27 Business Rules for Organization Code 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. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 28 UACS Coding Framework Funding Source 0 00 000 Organization 00 00 00 0000 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) Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Object 0 00 00 000 00 COA Revised Chart of Accounts (8) Sub-Object (2) Location Code Region 1st & 2nd digits Location Code (9 Digits) Province City/ 3rd & 4th Municipality digits 5th & 6th digits Barangay 7th to 9th digits Business Rule For all transactions, the Region Code at the very least will be recorded. For secondary schools, the Region and Province Code, at the very least, will be recorded. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 30 Location Code Provides UACS coding for the Region, Province, Municipality, and Barangays in accordance with the Philippine Standard Geographic Code (PSCG) prescribed by the National Statistical Coordination Board (NSCB) (Now the Philippine Statistics Authority (PSA)). Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 31 Location Code 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 – is a sub-national administrative unit composed of several provinces having more or less homogeneous characteristics, such as ethnic origin of inhabitants, dialect spoken, agricultural produce, etc. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 32 Location Code 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. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 33 Location Code Province - a political corporate unit of a government which is consists of a cluster of municipalities, or municipalities and component cities. A province serves as a dynamic mechanism for developmental processes and effective governance of local government units within its territorial jurisdiction. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 34 Location Code City /Municipality Code – This is a two-digit code that generally defines the relative alphabetical sequence of cities/ municipalities within the province. It ranges from 01 to 99. Therefore, City/Municipality Code 01 is assigned to the first city/municipality in the alphabetical sequence within that province. The City/Municipality Code is used to identify the cities, municipalities, or municipal districts in a particular province, and is dependent upon the Province Code to fully establish the identity of municipality. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 35 Location Code City – a political corporate unit of government which consists of a more urbanized and developed 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. Municipality – a political corporate unit of a 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 36 inhabitants within its territorial jurisdiction. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Location Code 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. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 37 Location Code Barangay – the basic political unit of the 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, crystalized, and considered, and where disputes may be amicably settled. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 38 Location Code 00 00 00 000 Region Province City/Municipality Barangay Example: Bgy. 660-A, Ermita, Manila Region : 13 – NCR - National Capital Region Province : 39 – CITY OF MANILA, NCR 1st District (Not a Province) City/Municipality : 08 – Ermita Barangay : 004 – Barangay 660-A Full Location Code : 13 39 08 004 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 39 Location Code 00 00 00 000 Region Province City/Municipality Barangay Example: Bgy. U.P. Campus, Quezon City Region : 13 – NCR - National Capital Region Province : 74 – NCR 2nd District (Not a Province) City/Municipality : 04 – Quezon City Barangay : 124 – Barangay U.P. Campus Full Location Code : 13 74 04 124 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 40 Location Code 00 00 00 000 Region Province City/Municipality Barangay Example: Bgy. Sungay North, Tagaytay City Region : 04 – REGION IV-A (CALABARZON) Province : 21 – Cavite City/Municipality : 19 – Tagaytay City Barangay : 036 – Sungay North Full Location Code : 04 21 19 036 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 41 Location Code 00 00 00 000 Region Province City/Municipality Barangay Example: Brgy. Catbangen, San Fernando City, La Union Region : 01 – REGION I (Ilocos Region) Province : 33 – La Union City/Municipality : 14 – City of San Fernando Barangay : 022 – Barangay Catbangen Full Location Code : 01 33 14 022 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 42 Location Code The complete list of Location Code can be obtained by visiting the website of National Statistical Coordination Board (NSCB): http://www.nscb.gov.ph/activestats/psgc/listmun.asp Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 43 UACS Code Administrators/Agencies Responsible FUNDING SOURCE 6 Digits ORGANIZATION LOCATION MFO/PROGRAM, OBJECT CODE SUB OBJECT 12 digits 9 digits ACTIVITY and 2 digits PROJECT (PAP) 9 digits DBM Budget Technical Services DBM Budget Technical Services Note: NSCB DBM Budget Management Bureaus and NGAs COA DBM Revised Chart Budget of Accounts Technical Services + COA Subsidiary Accounts Consistency of account classification and coding standard with the Government Finance Statistics is the responsibility of DOF-Bureau of Treasury Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 44 Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT