Annex B
UACS Funding Source - Fund Cluster Code Values
Fund Cluster Code
01
02
03
04
05
06
07
Fund Cluster Description
Regular Agency Fund
Foreign Assisted Projects Fund
Special Accounts - Locally Funded / Domestic Grants Fund
Special Accounts - Foreign Assisted / Foreign Grants Fund
Internally Generated Funds
Business Related Funds
Trust Receipts
Page 2 of 19
Details of ANNEX B
UACS Funding Source - Fund Cluster - Clustering by Fund Category
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
Description
Cluster 01: Regular Agenc~ Fund
General Fund (GF) - New General Appropriations
01
01
01
01
01
01
01
01
01
01
01
*
101101
101111
101252
101253
101254
101255
101276
101277
101278
101279
101301
101401
01
01
01
01
01
01
01
101402
101403
101404
101405
101406
101407
101409
01
01
101410
101411
01
01
01
01
01
01
01
01
01
102101
102252
102253
102254
102276
102277
102278
102279
102401
Specific Budgets of National Government Agencies
ARMM-DepEd's
GSIS Contribution
Special Shares of LGUs in the Proceeds of National Taxes
Barangay Officials Death Benefits Fund
Local Government Support Fund
Special Shares of LGUs in the Proceeds of Fire Code Fees
BSGC - Equity Contribution
BSGC - Subsidies
BSGC - Loans
BSGC - Advances
Financial Assistance to MMDA - Subsidies
SPF - National Disaster Risk Reduction and Management Fund
(Calamity Fund)
SPF - Contingent Fund
SPF - DepEd - School Building Program/Educational
Facilities Fund
SPF - E-Government Fund
SPF - International Commitments Fund
SPF - Miscellaneous Personnel Benefits Fund
SPF - Pension and Gratuity Fund
SPF - Allocation for Capital Outlays of State Universities and Colleges
(SUCs)
SPF - Feasibility Studies Fund
SPF - Rehabilitation and Reconstruction Program
General Fund (GF) - Continuing Appropriations
Specific Budgets of National Government Agencies
ALGU - Special Shares of LGUs in the Proceeds of National Taxes
ALGU - Barangay Officials Death Benefits Fund
ALGU - Local Government Support Fund
BSGC - Equity Contribution
BSGC - Subsidies
BSGC - Loans
BSGC - Advances
SPF - National Disaster Risk Reduction and Management Fund
(Calamity Fund)
Page 3 of 19
Fund
Cluster
Code
01
Existing
UACS
Funding
Source
Code
102402
SPF - Contingent Fund
01
102403
SPF - DepEd - School Building Program/Educational
01
102404
SPF - E-Government Fund
01
102405
SPF - International Commitments Fund
01
102406
SPF - Miscellaneous Personnel Benefits Fund
01
102407
Description
Facilities Fund
SPF - Pension and Gratuity Fund
General Fund (GF) - Supplemental Appropriations
01
103101
Specific Budgets of National Government Agencies
01
103401
National Disaster Risk Reduction and Management Fund (Calamity
Fund)
General Fund (GF) -Automatic Appropriations
01
104102
Retirement and Life Insurance Premiums
01
104103
01
104105
Pension under R.A. No. 2087, as amended by P.O. 1625 and R.A. No.
5059
Customs duties and taxes, including tax expenditures
01
104106
01
104108
Proceeds from sales of non-serviceable, obsolete and unnecessary
equipment
Tax Refunds
01
104109
Debt Principal Amortization
01
104110
Debt Interest Payments
01
104251
Internal Revenue Allotment
01
104280
BSGC - Net Lending
01
105276
BSGC - Equity Contribution
01
105277
BSGC - Subsidies
01
105278
BSGC - Loans
01
105279
BSGC - Advances
01
105421
General Fund Adjustments
01
105422
Support for Infrastructure Projects and Social Programs
01
105423
AFP Modernization Program
01
105424
Debt Management Program
01
105425
Total Administrative Disability Pension
01
105426
People's Survival Fund
General Fund (GF) - Unprogrammed Funds
01
*
105429
Risk Management Program
01
*
105430
Disaster Relief Mitigation Fund
01
*
105431
Reconstruction and Rehabilitation Program
Page 4 of 19
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
Description
Cluster 02: Foreign Assisted Projects Fund
General Fund (GF) - New General Appropriations
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
101151
101152
101153
101154
101155
101156
101157
101158
101159
101160
101161
101162
101163
101164
101165
101166
101167
101168
101169
101170
101171
101172
101173
101174
101175
101176
101177
101178
101179
101180
GoP Counterpart Funds
Asian Development Bank
Australia
Austria
Belgium
Canada
China
Denmark
European Commission
France
Germany
Global Environment Facility
International Bank of Reconstruction and Development (IBRD)
International Development Fund (IDF)
International Fund for Agricultural Development (IFAD)
Italy
Japan
Korea
Millennium Challenge Corporation
Netherlands
New Zealand
Norway
Saudi Arabia
Spain
Switzerland
United Kingdom
United States
United Nations Development Fund for Women (UNIFEM)
United Nations Population Fund (UNFPA)
OPEC Fund for International Development (OFID)
General Fund (GF) - Continuing Appropriations
02
02
02
02
102151
102152
102153
102154
GoP Counterpart Funds
Asian Development Bank
Australia
Austria
Page 5 of 19
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
102155
102156
102157
102158
102159
102160
102161
102162
102163
102164
102165
102166
102167
102168
102169
102170
102171
102172
102173
102174
102175
102176
102177
102178
102179
102180
02
02
02
02
02
02
02
02
02
02
02
02
105152
105153
105154
105155
105156
105157
105158
105159
105160
105161
105162
105163
Description
Belgium
Canada
China
Denmark
European Commission
France
Germany
Global Environment Facility
International Bank of Reconstruction and Development (IBRD)
International Development Fund (IDF)
International Fund for Agricultural Development (IFAD)
Italy
Japan
Korea
Millennium Challenge Corporation
Netherlands
New Zealand
Norway
Saudi Arabia
Spain
Switzerland
United Kingdom
United States
United Nations Development Fund for Women (UNIFEM)
United Nations Population Fund (UNFPA)
OPEC Fund for International Development (OFID)
General Fund (GF) - Unprogrammed Funds
Asian Development Bank
Australia
Austria
Belgium
Canada
China
Denmark
European Commission
France
Germany
Global Environment Facility
International Bank for Reconstruction and Development (IBRD)
Page 6 of 19
Fund
Cluster
Code
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
Existing
UACS
Funding
Source
Code
105164
105165
105166
105167
105168
105169
105170
105171
105172
105173
105174
105175
105176
105177
105178
105179
105180
Description
International Development Fund (IDF)
International Fund for Agricultural Development (IFAD)
Italy
Japan
Korea
Millennium Challenge Corporation
Netherlands
New Zealand
Norway
Saudi Arabia
Spain
Switzerland
United Kingdom
United States
United Nations Development Fund for Women (UNIFEM)
United Nations Population Fund (UNFPA)
OPEC Fund for International Development (OFID)
Cluster 03: Sl2ecial Account - Locall~ Funded I Domestic Grants Fund
Automatic Appropriations
03
03
03
104104
104107
104322
Domestic Grant Proceeds
Military Camps Sales Proceeds
Agrarian Reform Fund -Income and collections from Agrarian Reform
operations and proceeds from assets recovered and sales of ill-gotten
wealth - R.A. 9700
03
104323
03
104324
03
03
104326
104327
03
104328
03
104329
03
104330
03
104331
DA - Agricultural Competitiveness Enhancement Fund - All duties
collected from the importation of agricultural products under the
minimum access volume mechanism - R.A. Nos. 8178/9496
DA - Agro-Industry Modernization Credit and Financing Program
(AMCFP)
DA - Support to the Fertilizer and Pesticide Program
DA - Livestock Development Fund - Registration Fees of large cattle P.D.914
Meat Inspection Service Development Trust Fund - Fees, fines and
other charges by the NMIS - Section 46, R.A. 9296
DEPED - Early Childhood Care and Development Council - Share from
PAGCOR
DEPED - Instructional Materials Development Center Fund - R.A. 8047
Malampaya Gas Fund - Production shares from Malampaya Gas-toPower Project per Service Contract No. 38 - P.D. 910
Page 7 of 19
Fund
Cluster
Code
03
Existing
UACS
Funding
Source
Code
Description
104332 Collections from other production shares and miscellaneous income Fees, revenues and receipts from the exploration, development and
exploitation of energy resources - P.D Nos. 87/972/1234/1442/9513
Technology Transfer for Energy Management Fund - Interest Income in
USAID-assisted Technology Transfer for Energy Management (TTEM) RA 7638
DENR - Integrated Protected Areas Fund - All income generated from
the operation of NIPAS or management of wild flora and fauna - RA
03
104333
03
104334
03
7586
104335 Wildlife Management Fund - Fines, awards, fees, charges, donations,
03
03
endowments, administrative fees or grants in the form of contribution RA 9147
DENR - Sale of Confiscated Logs - E.O. 277;LOI 1020;BP 879
104336
104337 DENR - Air Quality Management Fund - Fines, awards, fees,
donations, endowments, and grants in the form of contribution -
8749
03
RA.
104338 DENR - Mines and Geosciences Bureau - 10% of all royalties and
revenues from development and utilization of the mineral resources
(Mineral Reservations - RA 7942)
BOC - Non-Intrusive Container Inspection System Project Fund Income from Container Security Fee - E.O. Nos. 592/635
BOC - Super Green Lane Trust Fund - Service fees for usage of Super
Green lane facility - E.O. Nos. 230/563
BI R - Special Education Fund - 1% share of taxes on local Virginia-type
cigarettes - RA 5447
BIR - Bank Penalties Fund - Penalties imposed to banks on delayed
remittances - E.O. 937
BTR - Fidelity Bond Fund - Public Bonding Law - Sections 313-335
Chapter 15,Revised Administrative Code of 1917
Insurance Commission (IC) Fund - 25% share I premium tax collections
of the BIR - P.D. 612 I RA 8424
IC - Pre-Need Fund - Retention and Utilization of Fees, Charges and
Other Income from the Regulation of Pre-need Companies - RA. 9829
Department of Health (OSEC) - Shares from Franchise taxNAT- RA
Nos. 6631/6632/7953/8407
DOH OSEC FDA-SAGF - Income from fees fines, royalties and other
charges authorized under RA 9502
DOH OSEC - BQIHS SAGF - 50% of Income from Quarantine
Services - RA 9271
DILG - Bureau of Fire Protection - Fees and Fines under the Fire Code
of the Philippines - RA. 9154
Department of Justice (OSEC) - Legal Fees - RA 9279
03
104339
03
104340
03
104342
03
104343
03
104344
03
104345
03
104346
03
104347
03
104348
03
104349
03
104350
03
03
104351
104352 DOJ - Land Registration Authority - 20% of Land Registration Fees of
the Register of Deeds of LGUs and LRA - P.D. 1529
104353 DOJ - Office of the Solicitor General - 50% of fees and charges on
naturalized aliens under the old Naturalization Law - L.O.I. 278 IRA
9417
104354 DOLE OSEC - Verification Fees of Foreign Post - E.O. 1022
104355 DOLE - NCMB - Special Voluntary Arbitration Fund - CBA Registration
03
03
03
Page 8 of 19
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
Description
Fees - R.A. 6721
03
104356
03
104357
03
104358
03
104359
03
104360
03
104361
03
104362
03
104363
03
104364
03
104365
03
104366
03
104367
03
104368
03
104369
03
104370
03
104371
03
104372
03
104373
03
104374
Asia Pacific Disaster Response Fund - Tropical Storm Ketsana (Ondoy)
Project
DND - AFP Modernization Trust Fund - Share from the proceeds of
sale, lease or joint development, public-private partnership, sale of the
products of Government Arsenal, disposal of repairable equipment,
budgetary surplus, donations and interest income - R.A. 7227, R.A.
7898, R.A. 10349
DPWH - Special Road Support Fund - 80% of Motor Vehicle Users'
Charge Tax collections (MVUC) - R.A. 8794
DPWH - Special Local Road Fund - 5% of Motor Vehicle Users' Charge
Tax collections (MVUC) - R.A. 8794
DPWH - Special Road Safety Fund - 7. 5% of Motor Vehicle Users'
Charge Tax collections (MVUC) - R.A. 8794
DOT - Tourism Development Fund - Accreditation, training fees,
miscellaneous income - R.A. 9593
DTI - Micro, Small and Medium Enterprise Development Council Fund 90% of the penalties collected by BSP from lending institutions for noncompliance with the provisions of the amended Magna Carta for
SMEs - R.A. 9501
DOTC - Special Vehicle Pollution Control Fund - 7.5% of Motor Vehicle
Users' Charge Tax collections (MVUC) - R.A. 8794
DOTC - Seat Belt Use Fund (LTO) - Fines imposed on the
implementation of Seat Belt Use - R.A. 8750
DOTC - MARINA Trust Funds - Tonnage Fees - R.A. 9295
DOTC - National Civil Aviation Security Committee (NCASC) - Aviation
security fees collected from passengers at the airports - E.O. Nos.
277/311
NEDA - SRTC - Endowment Fund - Interest Income - E.O. 211
CFO SAGF - Donations from Overseas Filipinos, grants from
multinational agencies, financial support from the CFOs corporate and
government partners, and other income from projects and activities
CHED - Higher Education Development Fund - 40% share from travel
tax, 30% from registration fees of PRC and 1% of gross sales of lotto
operations of PCSO - RA 7722
DDB SAGF - 25% of gross receipts from breakages of Phil. Racing
Club, Inc. and Manila Jockey Club, Inc., 10% of unclaimed/forfeited
sweepstakes/lotto prizes from PCSO and P5M per month from
PAGCOR - R.A. Nos. 7953, 8407, 1965
FDCP SAGF - Registration fees/charges and amusement taxes - R.A.
9167
GAB SAGF - 3% of the grass gate receipts from the conduct of
professional basketball and other professional games and income from
television, radio and motion picture rights - E.O. 120, P.D. 871
HLURB SAGF - Service/Processing Fees, Fines, Penalties - E.O. Nos.
648/90
Share on the annual revenue collection of MTRCB - Sec 20 of P.D.
Page 9 of 19
Fund
Cluster
Code
03
Existing
UACS
Funding
Source
Code
104375
03
104376
03
104377
03
03
104378
104379
03
104380
03
104381
03
104382
Description
1986
NCCA - National Endowment Fund for Culture and Arts - 10% of PTA
travel tax collections and Interest income - RA 7356
OPAPP - The Asian Foundation - Donation
PSC - National Sports Development Fund - Share from taxes on horse
races from Manila Jockey Club and PRC Inc. during special holidays RA 6847; 3% share of all taxes collected on imported athletic
equipment; Proceeds from the sale of stamps depicting sports events
PCUP SAGF - Donations from Local Sources
CCP SAGF - 50% tobacco inspection fee collections of BIR - P.D.
1158/RA 8424
NTA - Tobacco Fund - Proceeds of fifty per centrum of the tariff or taxes
of imported leaf tobacco - RA 4155
PCA SAGF - Fees from copra exporters, oil millers, desiccators and
other end-users of coconut products - P.D. 1234/P.D. 1854
Tourism Promotions Board Fund - Proceeds from the investment
earnings of the Tourism Promotions Trust, Dividend shares from
PAGCOR, Duty Free Philippines Corporation and others - RA 9593
Cluster 04: S~ecial Account - Foreign Assisted I Foreign Grants Fund
Automatic Appropriations
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
104152
104153
104154
104155
104156
104157
104158
104159
104160
104161
104162
104163
104164
104165
104166
104167
104168
104169
104170
104171
Asian Development Bank
Australia
Austria
Belgium
Canada
China
Denmark
European Commission
France
Germany
Global Environment Facility
International Bank for Reconstruction and Development (IBRD)
International Development Fund (IDF)
International Fund for Agricultural Development (IFAD)
Italy
Japan
Korea
Millennium Challenge Corporation
Netherlands
New Zealand
Page 10 of
19
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
Description
04
104172
Norway
04
104173
Saudi Arabia
04
104174
Spain
04
104175
Switzerland
04
104176
United Kingdom
04
104177
United States
04
104178
United Nations Development Fund for Women (UNIFEM)
04
104179
United Nations Population Fund (UNFPA)
04
104180
OPEC Fund for International Development (OFID)
Cluster 05: Internall~ Generated Funds
Off-Budgetary Funds - Retained Income Funds
05
206441
05
206442
05
206443
05
206444
05
206445
05
206446
05
206447
05
206448
05
206449
05
206450
05
206451
05
206452
05
206453
05
206454
SUCs Internally Generated Income - Tuition and matriculation
fees/other receipts - RA 8292
Securities and Exchange Commission Retained Income - P100M from
license fees from securities brokers/dealers, registration of corporations,
Special Purpose Vehicle Act - RA Nos. 8799 and 9182
Hospital Retained Income applicable to all DOH - retained hospitals Hospital fees, medical/dental/laboratory fees, rent income from use of
hospital equipment/facilities, proceeds from sale of hospital products,
devices, donations and other income - DOH-DOF-DBM J.C. 2003-1
Intellectual Property Office Retained Income - Registration fees, grants
of patents, registration of trademarks, subscription fees and other
income - RA 8043
Overseas Workers Welfare Administration (OWWA) Fund
Government Arsenal Retained Income - All income generated from
hospital operations
Veterans Memorial Medical Center Retained Income - Hospital fees,
medical, dental and laboratory fees / Retained Income
General Headquarters-Proper Retained Income - All income generated
from hos_QitaloQ_erations
AFP Medical Center Retained Income - Hospital Income, medical,
dental and laboratory fees and all other income generated from hospital
operations
AFP-PA Retained Income - All income generated from hospital
operations
AFP-Philippine Air Force Retained Income - All income generated from
hospital operations
AFP-PN Retained Income - All income generated from hospital
operations
PSC - National Sports Development Fund - 5% share of the gross
income of the PAGCOR and 30% share on charity fund of proceeds of
six (6) sweepstakes or lottery draws per annum - RA 6847
T J - SCPL - Judicial Development Fund - Legal fees, court fees, other
income - P.O. 1949
Page 11 of
19
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
05
206455
05
206456
Description
judicial Training Center, Philippine Judiciary Academy and Mandatory
Continuing Legal Education - Seminar fees and other services income
Special Allowance for the Judiciary - Legal fees, new fees - R.A. 9227
Cluster 06: Business Related Funds
Off-Budgetary Funds - Revolving Funds
06
207501
06
207502
06
207503
06
207504
06
207505
06
207506
06
207507
06
207508
06
207509
06
207510
06
207511
06
207512
06
207513
06
207514
06
207515
06
207516
06
207517
DA - Agricultural Training Institute Revolving Fund - Charges from
dormitory operations, printing, publication, rental facilities, other
business and grants/donations
DA - Bureau of Animal Industry Revolving Fund - Proceeds from sale of
animals, meat and other animal byproducts - R.A. 7308
DA - Bureau of Animal Industry Revolving Fund - GAA General
Provisions Dormitory Operations
DA - Plant Quarantine Revolving Fund - Permit/inspection fees and
charges on the importation and export of plants for improvement and
strengthening of plant quarantine services - P.D. 1433
DA - National Seed Industry Fund - Fees and charges from clearance
certification fees, inspection fees, miscellaneous income for the
promotion and development of the seed industry - R.A. 9168
DA - Plant Variety Protection Fund - Collection of fees for plant variety
protection - R.A. 9168
DA - Bureau of Soils and Water Management Revolving Fund - Rentals
from use of buildings/facilities and board and lodging for maintenance of
buildings
DA - Fertilizer and Pesticide Authority Fund - Rentals for use of Training
Centers/Rooms
DA - Philippine Carabao Center Revolving Fund - Sale of carabao's
meat, milk and other key carabao products and byproducts, and other
miscellaneous receipts - R.A.7307
DA - Philippine Center for Post Harvest Development and
Mechanization Revolving Fund - Rental of Facilities - R.A. 10156
DBM - Procurement Service Revolving Fund - Sec 4 of EO 359 and
Special Provision No.1 of RA 7663
DEPED - School Revolving Fund - Income earned from manufacturing
and production programs, including auxiliary services of national
schools
DEPED - RELC Revolving Fund - Registration Fees of Regional
Education Learning Centers - B.P. 6831
DEPED - Eco-Tech Center Revolving Fund -Income from seminars,
conferences
DEPED - Applied Nutrition Center Revolving Fund - Income from
Dormitory Operations, Miscellaneous Income
DEPED - Boracay National High School Hostel Revolving Fund Income from Dormitory Operations, Miscellaneous Income
DEPED - Baguio Teachers Camp Revolving Fund - Lodging Fees,
Rental of Facilities, Interest Income - GAA
Page 12 of
19
Fund
Cluster
Code
Existing
UACS
Funding
Source
Code
Description
06
207518
06
207519
06
207520
06
207521
06
207522
DEPED - National Educators Academy of the Philippines Revolving
Fund - Registration Fees, Use of Buildings, Interest Income (F 161)
DEPED - National Science Teaching Instrumentation Center Revolving
Fund - Rental of Staff Houses
DEPED - National Museum Revolving Fund - Income from Museum
Operations - R.A. 8492
DENR - Environmental Management Bureau Revolving Fund - Fines
and penalties related to environmental compliance and other pollution
violations - P.O. Nos. 984/1226
DOF - Municipal Development Fund Revolving Fund - - P.O. 1914
06
207523
DOF - Local Loans Fund - Policy Governing Board (PGB) Resolution
06
207524
06
207525
06
207526
DOF - Program Support Fund - - Policy Governing Board (PGB)
Resolution
DOF - Assessment Revolving Fund - National government contribution
of P50M, assessment fees and other income - P.O. 1002
DOF - Cooperative Development Loan Fund - - P. D. 175/RA 6939
06
207527
DOF - Cooperative Marketing Project Fund - E.O. 113
06
207528
DOF - Cooperative Support Fund - E.O. 116/ RA 6939
06
207529
06
207530
06
207531
06
207532
06
207533
06
207534
06
207535
06
207536
06
207537
06
207538
06
207539
DOF - Cooperative Rehabilitation Development Fund - E.O. 634/ RA
6939
DOF - Privatization and Management Office Revolving Fund - Income
for conservation and disposition of transferred assets - E.O. 323
DOF - Insurance Commission Revolving Fund - Security Fund for Life
and Non-Life Accounts
DFA - Passport Revolving Fund - Fees collected in excess of the
regular fee for processing and issuance of passport requiring special
consideration, waiver or issuance beyond regular office hours - R.A.
8239
DOH - Drugs and Medicines Revolving Funds - Drugs and Medicines N.B.C.321
DOJ - BuCor Revolving Fund - Sale of agro-industry products, rental
income and fines/penalties - RA 9206
DOLE - TESDA Revolving Fund - All income derived from various
training-cum production activities - E.O. 939
DND - Philippine Veterans Affairs Office-Proper Revolving Fund Entrance and parking fees, rental of stalls and guesthouse - E.O.
159/197 and DOF-DBM J.C. 2-94; entrance fees and rentals for the use
of military shrine installations and facilities, and board and lodging
Department of Public Works and Highways-OSEC Revolving Fund - Toll
Fees - P.O. 1004
Information and Communications Technology Office Revolving Fund Seminar fees from trainees and other fees
DSWD - Self-Employment Assistance Revolving and Settlement Fund Income from loan repayments for micro-enterprise projects/loan - RA
5416
Page 13 of
19
Fund
Cluster
Code
06
Existing
UACS
Funding
Source
Code
207540
06
207541
06
207542
06
207543
06
207544
06
207545
06
207546
06
207547
06
207548
06
207549
06
*
207874
Description
DOT - Intramuros Administration Revolving Fund - Rental of
concessionaires, i.e., Casa Manila, Fort Santiago; fees from catering,
shootingand reservations - P.O. 1616
NEDA - Public-Private Partnership Center of the Philippines Revolving
Fund - Project Development Facility and Project Development and
Monitoring Facility
PCOO - National Printing Office Revolving Fund - Sale of government
accountable forms, non-accountable forms, official gazette and public
documents, special jobs and information materials for production costs
- B.P. 40, N.B.C. 332, DOF Circular 5-80, COA Circular 80-140
CHED - Student Micro-Project Loan Fund - Philippine-Australia Agritech
Project and MOA between the CHED, Decs-EDPITAF and the
Australian Agency for International Development (AusAID)
FDCP Revolving Fund - Film Fund
National Commission for Culture and Arts Revolving Fund - Proceeds
from sale of books, magazines and cultural items - RA 7356
National Historical Commission of the Philippines Revolving Fund Proceeds from sales of publications, park entrance fees and donations,
rendering of technical services, conferences, workshops and similar
income - RA 10086
CSC - Civil Service Commission Revolving Fund - Fees from
examinations, certifications, training courses, seminars and workshops
- Sections 62 and 63, Chapter 10, Title I (A), Book V of E.O. No. 292, s.
1987
Career Executive Service Board Revolving Fund - Fees from
trainings/seminars/conferences
and examinations - CSC Resolution
Nos. 90-536 and 90-731, dated June 4 and August 7,1990, respectively
Commission on Audit Revolving Fund - Fees from dormitories, trainings
and seminars
DND - Veterans Memorial Medical Center Revolving Fund - VMMC Golf
Club membership dues and green fees, income from driving range,
concessions of the restaurants and golf equipment outlets, and such
other business-related operations of the golf course
Cluster 07: Trust ReceiQts
Custodial Fund - Trust Receipts
308601
Inter-Agency Transferred Fund (IATF)
07
308602
Receipts Deposited with the National Treasury other than IATF
07
308603
Receipts Deposited with Authorized Government Depository Banks
(AGDB)
07
Note: * - Not specified in the UACS Manual - New Code Added after issuance of UACS Manual
Page 14 of 19
Annex C
UACS MFO/PAP Element - Sector Outcome Code Values
The following are the Sector Values:
Code Value
100
120
140
160
180
200
220
240
260
280
Description
General public services
Defense
Public order and safety
Economic affairs
Environmental protection
Housing and community amenities
Health
Recreation, culture and religion
Education
Social protection
Type
Sector
Sector
Sector
Sector
Sector
Sector
Sector
Sector
Sector
Sector
The following are the Sub-Sector Values:
Code Value
100
101
102
103
104
105
106
107
108
109
110-119
120
121
122
123
124
125
126
Description
General public services
Executive and legislative organs, financial and fiscal
affairs, external affairs
Foreign economic aid
General services
Basic research
R&D General public services
General public services n.e.c.
Public debt transactions
Transfers of a general character between different levels
of government
Governance / Government Institutions and Regulatory
Regime
Type
Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Not yet assigned
Defense
Military Defense
Civil Defense
Foreign military aid
R&D Defense
Territorial integrity
Defense against cybercrimes
Page 15 of 19
Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Code Value
127
128-139
140
141
142
143
144
145
146
147-159
160
161
162
163
164
165
166
167
168
169
170-179
180
181
182
183
184
185
186
187-199
200
201
202
203
204
205
206
207-219
Type
Sub-Sector
Description
Defense n.e.c.
Sub-Sector
Not yet assigned
Sector
Public order and safety
Police services
Sub-Sector
Fire-protection services
Sub-Sector
Law courts
Sub-Sector
Prisons
Sub-Sector
R&D Public order and safety
Sub-Sector
Public order and safety n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Sector
Economic affairs
General economic, commercial and labor affairs
Sub-Sector
Agriculture, forestry, fishing and hunting
Sub-Sector
Fuel and energy
Sub-Sector
Mining, manufacturing and construction
Sub-Sector
Transport
Sub-Sector
Communication
Sub-Sector
Other industries
Sub-Sector
R&D Economic affairs
Sub-Sector
Economic affairs n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Environmental
protection
Sector
Waste management
Sub-Sector
Waste water management
Sub-Sector
Pollution abatement
Sub-Sector
Protection of biodiversity and landscape
Sub-Sector
R&D Environmental protection
Sub-Sector
Environmental protection n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Housing and community amenities
Sector
Housing development
Sub-Sector
Community development
Sub-Sector
Water supply
Sub-Sector
Street lighting
Sub-Sector
R&D Housing and community amenities
Sub-Sector
Housing and community amenities n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Page 16 of 19
Code Value
220
221
222
223
224
225
226
227
228-239
240
Type
Description
Health
Sector
Medical products, appliances and equipment
Sub-Sector
Outpatient services
Sub-Sector
Hospital services
Sub-Sector
Public health services
Sub-Sector
R&D Health
Sub-Sector
Health insurance
Sub-Sector
Health n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Recreation, culture and religion
241
242
243
244
245
246
247-259
260
Recreational and sporting services
Sub-Sector
Cultural services
Sub-Sector
Broadcasting and publishing services
Sub-Sector
Religious and other community services
Sub-Sector
R&D Recreation, culture and religion
Sub-Sector
Recreation, culture and religion n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Education
261
262
263
264
265
266
267
268
269
270-279
280
281
282
283
284
285
286
287
288
Sector
Sector
Pre-primary and primary education
Sub-Sector
Secondary education
Sub-Sector
Post-secondary non-tertiary education
Sub-Sector
Tertiary education
Sub-Sector
Education not definable by level
Sub-Sector
Subsidiary services to education
SUb-Sector
R&D Education
Sub-Sector
School Buildings
Sub-Sector
Education n.e.c.
Sub-Sector
Not yet assigned
Sub-Sector
Social protection
Sector
Sickness and disability (Persons with Disabilities)
Sub-Sector
Old age (Senior Citizens)
Sub-Sector
Survivors (Gender and Development, Internally Displaced
Persons and Disaster Relief Assistance)
Family and children (Street Families)
SUb-Sector
Unemployment (Labor Standards, Minimum Wages,
Emergency Employment, etc.)
Housing
Sub-Sector
Pantawid Pamilya Program or the Conditional Cash
Transfer (CCT)
Social exclusion n.e.c
Sub-Sector
Page 17 of 19
Sub-Sector
Sub-Sector
Sub-Sector
Code Value
289
290
291
292
Type
Description
R&D Social protection
Sub-Sector
Local membership to insurance (SSS, Phil Health, GSIS,
OFW, lOPs, etc.)
Conflict-affected areas
Sub-Sector
Social protection n.e.c.
Sub-Sector
Sub-Sector
Note: "n.e.c." - Not Elsewhere Classified
Business Rules for MFO/PAP Sector Outcomes:
The Sector Code shall not be utilized, these are intended as headings. Only the Sub-Sector
Code shall be utilized.
All MFO/PAPs are required to have Sub-Sector Outcome Code Value.
Page 18 of 19
UACS MFO/PAP Element - Horizontal Outcome Code Values
The following are the Horizontal Outcome Code Values:
Code Value
Description
01
02
Disaster Related
Climate Change - Mitigation
03
Climate Change - Adaptation
Business Rules for MFO/PAP Horizontal Outcomes:
The Horizontal Outcome shall only be utilized for applicable Program, Activity, or Project
(P/A/P). If the P/A/P is not applicable to any Horizontal Outcome, the code value is 00.
Page 19 of 19