UNIFIED ACCOUNTS CODE STRUCTURE
(MFO / PAP CODE)
APPLICATION COURSE
FOR THE
STATE UNIVERSITIES AND COLLEGES
CARAGA STATE UNIVERSITY
December 9, 2014
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
UACS
MFO/PAP Code
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/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)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
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
MFO/PAP Code Segments
0
00 00 0000
Program/Project/Purpose
MFO/Project Category/
Activity Level 1
Activity Level 1/Project SubCategory/Activity Level 2
Activity Level 2/Project Title/
Act. Level 3
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
5
MFO/PAP- PAP
1st segment, First Digit Code
• Utilized to Identify Type of MFO / PAP
Type
UACS
Programs, Projects or Purpose
Code
Program
General Administration and
Support (GAS)
1
Program
Support to Operations (STO)
2
Program
Operations (MFO / Projects)
3
Projects
Locally-Funded Projects
4
Projects
Foreign-Assisted Projects
5
Purpose
Purpose (SPF)
6
MFO/PAP Code Segments - PROGRAMS
MFO/PAP Code
9 Digits
Program
1 digit
MFO
2 digits
Project
1 digit
Project Category
2 digits
Activity Code
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
MFO/PAP Code Segments – PROGRAMS
1st Segment
0
00
00
0000
Program
Major Final Output
Activity Level 1
Activity Level 2
Under the Program (1st digit),
Code “1” represents General Administration and
Support (GAS),
Code “2” is for the Support to Operations (STO),
while
Code “3” represents the Operations.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
8
MFO/PAP - PROGRAMS
Program is an integrated group of
activities that contributes to an agency or
department’s continuing objective. This
includes General Administration and
Support (GAS), Support to Operations
(STO), and Operations (O).
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
9
Programs
General Administration and Support (GAS)
consists of activities involving the provision of
overall administrative management support to
the entire agency operation.
Support To Operations (STO) consists of
activities that provide technical and substantive
support to the operations and projects of the
department/agency.
Operations consists of activities directed at
fulfilling the department and agency mandate.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
10
MFO/PAP - PROGRAMS
Activity.
This is defined as work process that
contributes to the fulfillment of a program
or project.
Activities are to be assigned to GAS and
STO if they benefit internal clients, and is
attributed to an MFO if they benefit
external clients.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
11
MFO/PAP - PROGRAMS
Major Final Outputs (MFOs).
Goods and services that a department or
agency are mandated to deliver to external
clients through the implementation of
programs, activities and projects.
These are usually associated with the
mandate of the agency, and can include
projects if within the mandate.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
12
MFO/PAP - PROGRAMS Major Final Output
2nd Segment
0
00
00
0000
Program
Major Final Output
Activity Level 1
Activity Level 2
For Program, under the GAS and STO – Codes “1”
and “2”, respectively, this 2nd segment uses code
“00” which means “No MFO”, but for Operations –
Code “3”, this contains the specific MFO of each
agency.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
13
Following are the MFOs of the SUCs:
SUC
MFO
Code
TUP
01
HIGHER EDUCATION SERVICES
02
03
ADVANCED EDUCATION SERVICES
RESEARCH SERVICES
TECHNICAL ADVISORY EXTENSION
SERVICES
04
MFO Description
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
14
Following are the MFOs of the SUCs:
SUC
UP
SYSTEM
MFO
Code
MFO Description
01
HIGHER EDUCATION SERVICES
02
03
ADVANCED EDUCATION SERVICES
RESEARCH SERVICES
TECHNICAL ADVISORY EXTENSION
SERVICES
HOSPITAL SERVICES
04
05
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
15
MFO/PAP - PROGRAMS
Activity Level 1
3rd Segment
0
00
00
0000
Program
Major Final Output
Activity Level 1
Activity Level 2
For Program, under the GAS and STO, this 3rd
segment represents Activity Level 1 under the main
Program, and for Operations, this contains Activity
Level 1 under an specific MFO.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
16
MFO/PAP - PROGRAMS Activity Level 2
4th Segment
0
00
00
0000
Program
Major Final Output
Activity Level 1
Activity Level 2
For Program, under the GAS and STO, this 3rd
segment represents Activity Level 2 under an
activity level 1, and for Operations, this contains
Activity Level 2 or a Project Title under the activity
level 1 of an specific MFO.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
17
MFO/PAP - PROGRAMS
Sample MFO/PAP (SUC - PUP)
1 00 00 0000
General Administration and
Support
1 00 00 0000
1 00 01 0000
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
No MFO
General Management and
Supervision
18
MFO/PAP - PROGRAMS
Sample MFO/PAP (SUC - PUP)
2 00 00 0000 Support to Operations
2 00 00 0000
2 00 01 0000
No MFO
Auxiliary Services
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
19
MFO/PAP - PROGRAMS
Sample MFO/PAP (SUC-PUP)
3 00 00 0000 Operations
3 01 00 0000
3 01 01 0000
3 02 00 0000
3 02 01 0000
MFO 1: HIGHER EDUCATION
SERVICES
Provision of Higher Education
Services Including P20,362,000
for Scholarships of Poor and
Deserving Students
MFO 2: ADVANCED EDUCATION
SERVICES
Provision of Advanced Education
Services
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
20
MFO/PAP - PROGRAMS
Sample MFO/PAP (SUC-PUP)
3 03 00 0000 MFO 3: RESEARCH SERVICES
3 03 01 0000
Conduct of Research Services
MFO 4: TECHNICAL ADVISORY
3 04 00 0000
EXTENSION SERVICES
3 04 01 0000
Provision of Extension Services
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
21
MFO/PAP Code Segments - PROJECTS
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 SubCategory
2 digits
Project
Title
4 digits
Activity Code
Purpose (SPF)
1 digit
1st Level
2 digits
2nd Level
2 digits
3rd Level
4 digits
MFO/PAP Code Segments – PROJECTS
0
00
00
0000
Projects
Project Category
Project Sub-Category
Project Title/Code
Under the Projects (1st digit),
Code “4” represents Locally Funded Projects (LFPs),
and
Code “5” is for the Foreign Assisted Projects (FAPs).
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
23
MFO/PAP – PROJECTS
Projects.
Special agency undertakings which are to be
carried out within a definite time frame and
which are intended to result some predetermined measure of goods and services.
These are projects that are important to the
agency, however, they are not associated with an
MFO or direct mandate of the agency.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
24
MFO/PAP – PROJECTS
Project Category
0
00
00
0000
Project
Project Category
Project Sub-Category
Project Title
For Project, either for LFPs – Code “4” or
FAPs Code “5”, the 2nd segment of the
MFO/PAP refers to the Project Category.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
25
MFO/PAP – PROJECTS
Project Category
Project category code is common across
all government agencies. However,
each department/agency may have
different Project Category being utilized
depending on its mandate.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
26
MFO/PAP – PROJECTS
Project Category
PARTICULARS
UACS
Physical Infrastructure
Buildings and Other Structures
Flood Control and Drainage
01
02
Non-Road Transport Infrastructure
Power and Communication
Infrastructure
Roads and Bridges
Water Management
03
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
04
05
06
27
MFO/PAP – PROJECTS
Project Category
PARTICULARS
UACS
Non Physical Infrastructure Projects
Economic Development
Education
Environmental Protection
Governance
Health
Recreation, Sports and Culture
Research and Development
Social Protection
07
08
09
10
11
12
13
14
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
28
MFO/PAP – PROJECTS
Project Category
SUC
Examples of Project Categories
being utilized by an agency/SUC:
Proj.
Category
Code
Description
PUP
01
Buildings and Other Structures
UP System
01
Buildings and Other Structures
PMMA
03
PNU
ASCT
08
13
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Non Road Transport
Infrastructure
Education
Research and Development
29
MFO/PAP – PROJECTS
Project Sub-Category
0
00
00
0000
Projects
Project Category
Project Sub-Category
Project Title
For Project, this 3rd segment represents
Project Sub-Category under a Project
Category for both LFPs and FAPs.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
30
MFO/PAP – PROJECTS
Project Sub-Category (Examples)
Category / Sub-Category
Code
Buildings and Other Structures
School Buildings
Health Facilities
Multi-Purpose Facilities
Agriculture Facilities
Government Buildings
Housing
0100
0101
0102
0103
0104
0105
0106
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
31
MFO/PAP – PROJECTS
Project Sub-Category (Examples)
Category / Sub-Category
Code
Non-Road Transport Infrastructure
Aviation
Railways
Ports, Lighthouses and Harbors
Accessibility Facilities
Multi-Purpose Pavement
0300
0301
0302
0303
0304
0305
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
32
MFO/PAP – PROJECTS
Project Sub-Category (Examples)
Category / Sub-Category
Code
Education
Basic Education
Technical and Vocational Education
Tertiary Education
Education not Defined by Level
0800
0801
0802
0803
0804
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
33
MFO/PAP – PROJECTS
Project Sub-Category (Examples)
Category / Sub-Category
Code
Research and Development
Agriculture and Food
Environment and Natural Resources
Disaster Mitigation and Management
Energy
Health
Information and Communications
Technology
Biotechnology
Defense
1300
1301
1302
1303
1304
1305
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
1306
1307
131234
MFO/PAP – PROJECTS
Project Title
0
00
00
0000
Project
Project Category
Project Sub-Category
Project Title
For Projects, this segment is the Project Title or
Code which is under a Project Sub-category.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
35
MFO/PAP – PROJECTS
Sample MFO/PAP (SUC-PUP)
4 00 00 0000 Locally Funded Projects
4 01 00 0000
Buildings and Other Structures
4 01 01 0000
4 01 01 0001
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
School Buildings
Establishment of Center for
Academic Program Building
(including Equipment)
36
MFO/PAP – PROJECTS
Sample MFO/PAP (SUC-UP System)
4 00 00 0000 Locally Funded Projects
4 01 00 0000
Buildings and Other Structures
4 01 01 0000
4 01 01 0001
4 01 01 0002
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
School Buildings
Indigenous Center under the
Center for West Visayan Studies
Acquisition of medical equipment
for expansion/development/
upgrading of existing services of
UP-Philippine General Hospital
37
MFO/PAP – PROJECTS
Sample MFO/PAP (SUC-UP System)
4 01 01 0003
4 01 01 0004
4 01 01 0005
4 01 01 0016
4 01 01 0017
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Completion of the Industrial and
Mechanical Engineering Building
(UP Diliman)
Repair/Rehabilitation of College of
Fine Arts Bartlell Annex (UP
Diliman)
Repair/Rehabilitation of various
system offices (UP System)
College of Architecture Complex
Health Facilities Enhancement of
the Philippine General Hospital
38
MFO/PAP Code Segments - PURPOSE
MFO/PAP Code
9 Digits
Activity Code
Program
1 digit
MFO
2 digits
Project
1 digit
Project Category
2 digits
Purpose
(SPF)
1 digit
1st Level
2 digits
2nd Level
4 digits
Project Sub-Category
2 digits
Project Title
4 digits
Activity Code
1st Level
2 digits
2nd Level
2 digits
3rd Level
4 digits
MFO/PAP Code Segments – PURPOSE
0
00
00
0000
Purpose
Activity Level 1
Activity Level 2
Activity Level 3
Under the Purpose (1st digit), this carries
Code “6” only, which represents the Special
Purpose Funds.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
40
MFO/PAP Code Segments – PURPOSE
Activity Level 1
0
00
00
0000
Program
Activity Level 1
Activity Level 2
Activity Level 3
For Purpose, this segment refers to the first
level activity or the main activity of the
Special Purpose Funds.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
41
MFO/PAP Code Segments – PURPOSE
Activity Level 2
0
00
00
0000
Purpose
Activity Level 1
Activity Level 2
Activity Level 3
For Purpose, this represents Activity Level 2
under an activity level 1.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
42
MFO/PAP Code Segments – PURPOSE
Activity Level 3
0
00
00
0000
Purpose
Activity Level 1
Activity Level 2
Activity Level 3
For Purpose, this contains Activity Level 3
under an activity level 2 of a special purpose
funds.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
43
Sample MFO/PAP – Special Purpose Fund
6 00 00 0000
6 01 00 0000
6 01 01 0000
6 01 01 0001
International Commitments
Fund
Contributions to International
Organizations
Department of Agrarian Reform
Center on Integrated Rural
Development for Asia and the
Pacific
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
44
MFO/PAP Code Segments – PURPOSE
Sample MFO/PAP – Special Purpose Fund
6 00 00 0000
6 01 00 0000
Rehabilitation and
Reconstruction Program
Relief and Rehabilitation Effort
6 00 00 0000 Pension and Gratuity Fund
6 01 00 0000
6 02 00 0000
6 03 00 0000
6 04 00 0000
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
For payment of pension
For payment of retirement and
terminal leave benefits
For Payment of separation
benefits and/or incentives
For payment of monetization of
leave credits
45
Refinement/Improvement of the
UACS Code Structure
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
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
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
47
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.)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
48
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).
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
49
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
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
50
The Needed Revision/Improvement
Example of COFOG Sub Sector Codes
• 160 – Economic Affairs (Sector)
Sub Sectors
• 161 – General economic, commercial and labor affairs
• 162 – Agriculture, forestry, fishing and hunting
• 163 – Fuel and energy
• 164 – Mining, manufacturing and construction
• 165 – Transport
• 166 – Communication
• 167 - Other industries
• 168 - R&D Economic affairs
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
51
Act. Level 2/Project Title
New MFO / PAP (15)
Existing
New
(5)
000 00
Act. Level 1/Sub-Cat.
MFO/Project Category
Program/Project
Sector / Horizontal
Outcomes
Refinement to MFO/PAP Code
(9) - (10)
0
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
00
(New (1))
00
00000
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.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
53
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)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
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
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
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 Mitigation, MITHI, Poverty
Reduction, etc.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
56
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
COFOG Sector Codes
•
•
•
•
•
•
•
•
•
•
100
120
140
160
180
200
220
240
260
280
–
–
–
–
–
–
–
–
–
–
General Public Services
Defense
Public Order and Safety
Economic Affairs
Environmental Protection
Housing and Community Amenities
Health
Recreation, Culture, Religion
Education
Social Protection
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
57
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
Example of COFOG Sub Sector Codes
200 – Housing and Community Amenities
(Sector)
Sub Sectors
• 201 – Housing Development
• 202 – Community Development
• 203 – Water Supply
• 204 – Street Lighting
• 205 – R & D Housing and Community
Development
• 206 – Housing and Community Amenities
•
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
58
Outcome – Sector / Horizontal (5-Digit), MFO/PAP
Example of Horizontal Programs –
Code Value
01
02
03
04
05
06
07
Description
Employment
Disaster Mitigation
Climate Change
Poverty Reduction
MITHI (Medium Term ITC
Harmonization Initiatives)
Grassroots Participatory Budget
Program Budget
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
59
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 sub-sector, example “121” for
Military Defense and “00” (no horizontal
program), or in full “121 00”.
• Another example is outcome sub-sector “201”
for Housing Development, and horizontal
program “02” for Disaster mitigation, the
complete code is “201 02”
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
60
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.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
61
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
62
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
63
Workshop – Funding Source
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Presentation and
discussion of the Output
for the
Workshop
On
Funding Source
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
66