Refinement/Improvement of the
UACS Code Structure UACS Code Structure
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• 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.
Current Status / Actions NeededCurrent Status / Actions Needed
UACS Coding UACS Coding Framework Framework
(Revised/Improved)(Revised/Improved)
The Revised/Improved UACSThe Revised/Improved UACS
Total - 54 DigitsFunding Source - 8Organization Code - 12Location Code - 9MFO/PAP - 15Object Code - 10
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Funding Source Segment
Code Element
Fund Cluster 1st & 2nd DigitFinancing Source 3rd Digit
Authorization Code 4th & 5th Digit
Fund Category 6th to 8th Digit
UACS Element UACS Element – Funding Source– Funding Source
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• 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.
Fund Cluster
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Fund Clusters for Funding Source Code01 – Regular Agency Fund02 – Foreign Assisted Project Fund03 – Special Accounts – Locally Funded/Grants04 – Special Account – Foreign Assisted/Grants05 – Internally Generated Income06 – Business Type Income07 – Trust Fund
Refinement to UACS Funding Source Code – Fund Cluster
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Sample Funding Source Code – UACS (new)
Fund Cluste
r
Finan cing
Source
Authorization Code
Fund Cate gory
Description Full Funding Source Code
01 0 00 000Regular Agency Fund
01000000
1 00 000 General Fund 01100000
01 000New General Appropriation
01101000
101Specific Budget of NGAs
01101101
04 000Automatic Appropriation
01104000
102Retirement and Life Insurance Premiums
01104102
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Sample Funding Source Code – UACS (new)
Fund Cluste
r
Finan cing
Source
Authorization Code
Fund Cate gory
Description Full Funding Source Code
02 0 00 000Foreign Assisted Projects Fund
02000000
1 00 000 General Fund 02100000
01 000New General Appropriation
02101000
151GOP Counterpart Funds
02101151
152Asian Development Bank
02101152
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In summary, Funding Source : In summary, Funding Source :
Fund Cluster is - 01 – Regular Agency Fund
02 – Foreign Assisted Project Fund03 – Special Accounts – Locally Funded04 – Special Account – Foreign Assisted/Grants05 – Internally Generated Income06 – Business Type Income07 – Trust Fund
Financing Source is - 1 - General Fund
2 - Off-Budgetary Funds3 - Custodial Funds
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In summary, Funding Source : In summary, Funding Source :
Authorization Code is – (under the General fund):
01 - New General Appropriations 02 - Continuing Appropriations03 - Supplemental Appropriations04 - Automatic Appropriations05 - Unprogrammed Funds(under the Off-Budgetary fund):
06 - Retained Income/Funds 07 - Revolving Funds(and under Custodial fund):
08 - Trust Receipts
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In summary, Funding Source : 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 Assistance251 - Allocation to LGUs – Automatic
Appropriation252-275 - Allocation to Local Government Units276-300 - Budgetary Support to GOCCs301-320 - Financial Assistance to MMDA321-400 - Special Account in the General Fund401-420 - Special Purpose Funds421-440 - Unprogrammed Funds
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In summary, Funding Source :In summary, Funding Source :
Off-Budgetary Fund (Financing Source Code 2) is further disaggregated into the following Fund Categories:
441-500 - Retained Income/Funds501-600 - Revolving Funds
Custodial Fund (Financing Source Code 3) has the Fund Category –
601-610 - Trust Receipts
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Questions and Questions and Comments?Comments?
Thank You!