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.
2
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 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
5
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).
• Other purposes of fund cluster is streamlining
the maintenance of bank accounts, and to avoid
having a separate bank account for each funding
source code which is contrary to the principle of
MDS (3 bank accounts) and Treasury Single
Account (TSA) system. Also for BFAR Reports.
6
Refinement to UACS Funding Source Code – Fund Cluster
Fund Clusters for Funding Source Code
01 – Regular Agency Fund
02 – Foreign Assisted Project Fund
03 – Special Accounts – Locally Funded/Grants
04 – Special Account – Foreign Assisted/Grants
05 – Internally Generated Income
06 – Business Type Income
07 – Trust Fund
7
Sample Funding Source Code – UACS (new)
Fund
Cluster
Finan
cing
Source
Authori
zation
Code
01
0
00
000
Regular Agency Fund
01000000
1
00
000
General Fund
01100000
01
000
New General
Appropriation
01101000
101
Specific Budget of
NGAs
01101101
000
Automatic
Appropriation
01104000
102
Retirement and Life
Insurance Premiums
01104102
04
Fund
Cate
gory
Description
Full Funding
Source Code
8
Sample Funding Source Code – UACS (new)
Fund
Cluster
Finan
cing
Source
Authori
zation
Code
Fund
Cate
gory
02
0
00
000
Foreign Assisted
Projects Fund
02000000
1
00
000
General Fund
02100000
01
000
New General
Appropriation
02101000
151
GOP Counterpart
Funds
02101151
152
Asian Development
Bank
02101152
Description
Full Funding
Source Code
9
In summary, Funding Source :
Fund Cluster is -
01 – Regular Agency Fund
02 – Foreign Assisted Project Fund
03 – Special Accounts – Locally Funded
04 – Special Account – Foreign Assisted/Grants
05 – Internally Generated Income
06 – Business Type Income
07 – Trust Fund
Financing Source is -
1 - General Fund
2 - Off-Budgetary Funds
3 - Custodial Funds
10
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
11
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
12
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
13
Questions and
Comments?
14
Thank You!