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