1. UNIFIED ACCOUNTS CODE STRUCTURE
(ORGANIZATION and LOCATION CODES)
APPLICATION COURSE
FOR THE
STATE UNIVERSITIES AND COLLEGES
CARAGA STATE UNIVERSITY
December 8, 2014

2. UACS Organizational and Location Codes

3. UACS Coding Framework Department Agency Region Province
Funding Source
Financing Source
(1)
Authorization
(2)
Fund Category
(3)
Organization
Department
Agency
Operating Unit Classification (2)
Lower-Level Operating Unit (5)
Location
Region
Province
City/ Municipality
Barangay
MFO/Program/ Activity/Project
Program / Project / Purpose
MFO/Project Category
1st level Activity/Project Sub Category
2nd level Activity/Project Title
(4)
Object
COA Revised Chart of Accounts
(8)
Sub-Object 3

4. The Organization Code is structured into three segments:
Department,
Agency and
Lower Level Operating Unit, which is divided into
3a. Operating Unit Classification, and
3b. The Lower Level Operating Unit
The Organization Code

5. 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.
The Department Code

6. Department Code DEPARTMENT UACS Congress of the Philippines 01
Office of the President (OP) 02
Office of the Vice-President (OVP) 03
Department of Agrarian Reform (DAR) 04
Department of Agriculture (DA) 05
Department of Budget and Management (DBM) 06
Department of Education (DepEd) 07
State Universities and Colleges (SUCs) 08
Department of Energy (DOE) 09
Department of Environment and Natural Resources (DENR) 10
Department of Finance (DOF) 11

7. Department Code DEPARTMENT UACS Department of Foreign Affairs (DFA) 12
Department of Health (DOH) 13
Department of the Interior and Local Government (DILG) 14
Department of Justice (DOJ) 15
Department of Labor and Employment (DOLE) 16
Department of National Defense (DND) 17
Department of Public Works and Highways (DPWH) 18
Department of Science and Technology (DOST) 19
Department of Social Welfare and Development (DSWD) 20

8. Department Code DEPARTMENT UACS Department of Tourism (DOT) 21
Department of Trade and Industry (DTI) 22
Department of Transportation and Communications (DOTC) 23
National Economic and Development Authority (NEDA) 24
Presidential Communications Operations Office (PCOO) 25
Other Executive Offices 26
Autonomous Region In Muslim Mindanao (ARMM) 27
Joint Legislative-Executive Councils 28

9. Department Code DEPARTMENT UACS The Judiciary 29
Civil Service Commission (CSC) 30
Commission on Audit (COA) 31
Commission on Elections (COMELEC) 32
Office of the Ombudsman 33
Commission on Human Rights (CHR) 34
Budgetary Support to Government Corporations 35
Financial Assistance to Metropolitan Manila Development Authority 36

10. 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.

11. 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]).
The Agency Code

12. 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.

13. Sample Agency Code for SUCS
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
PSA = NSCB, NSO, Bureau of Labor and Employment Statistics, Bureau of Agricultural Statistics (RA 10625)

14. directly receiving budgets from DBM, including SUCs
For the purposes of the UACS, these are organizational units under a Department or an Agency which may be:
directly receiving budgets from DBM, including SUCs
recipients of fund transfers from higher level OUs, and/or
authorized to collect revenues.
Lower Level
Operating Unit

15. Operating Units – organizational 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:
Operating Unit Classification Code

16. Operating Unit Classification
(Digits 6th and 7th )
01 - Central Office
02 - Staff Bureaus
03 - Regional Offices/Regional Field Units
04 - State Universities and Colleges – Campuses
05 – Provincial Offices – DAR and DENR
06 - National Irrigation Administration Regional Offices – DA
07 - Extension or Field Offices - CDA-DOF/Penal Colonies – BUCOR-DOJ
08 - Schools Division/District Offices – DEPED

17. 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

18. 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

19. Lower Level Operating Unit
Organization Code 00
000
Department
Agency
Lower Level Operating Unit
Example: TUP – Manila
Dept Code : 08 – State Universities and Colleges
Agency Code: – Technological University of the Philippines
LLOU Classification: 04 – SUCS Campuses
LLOU Code : – Manila Campus
Full Organization Code :

20. Lower Level Operating Unit
Organization Code 00
000
Department
Agency
Lower Level Operating Unit
Example: TUP – Cavite
Dept Code : 08 – State Universities and Colleges
Agency Code: – Technological University of the Philippines
LLOU Classification: 04 – SUCS Campuses
LLOU Code : – Cavite Campus
Full Organization Code :

21. Lower Level Operating Unit
Organization Code 00
000
Department
Agency
Lower Level Operating Unit
Example: TUP – Taguig
Dept Code : 08 – State Universities and Colleges
Agency Code: – Technological University of the Philippines
LLOU Classification: 04 – SUCS Campuses
LLOU Code : – Taguig Campus
Full Organization Code :

22. Lower Level Operating Unit
Organization Code 00
000
Department
Agency
Lower Level Operating Unit
Example: TUP – Visayas
Dept Code : 08 – State Universities and Colleges
Agency Code: – Technological University of the Philippines
LLOU Classification: 04 – SUCS Campuses
LLOU Code : – Visayas Campus
Full Organization Code :

23. Organization Code 00 00 000 Lower Level Operating Unit (LLOU)
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.

24. Lower Level Operating Unit
Organization Code 00
000
Department
Agency
LLOU-1
Lower Level Operating Unit
LLOU-2a
Example: Dolores National HS
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 :
LLOU-2b

25. Lower Level Operating Unit
Organization Code 00
000
Department
Agency
LLOU-1
Lower Level Operating Unit
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 :
LLOU-2b

26. Sample List of Organization Codes
Name
State Universities and Colleges
Eulogio ‘Amang’ Rodriguez Institute of Science and Technology
Marikina Polytechnic College
Technological University of the Philippines (TUP)
TUP - Manila
TUP - Cavite
TUP - Taguig
TUP - Visayas

27. All new coding numbers that apply shall be used, if:
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.

28. 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.

29. UACS Coding Framework Department Agency Region Province
Funding Source
Financing Source
(1)
Authorization
(2)
Fund Category
(3)
Organization
Department
Agency
Operating Unit Classification (2)
Lower-Level Operating Unit (5)
Location
Region
Province
City/ Municipality
Barangay
MFO/Program/ Activity/Project
Program / Project / Purpose
MFO/Project Category
1st level Activity/Project Sub Category
2nd level Activity/Project Title
(4)
Object
COA Revised Chart of Accounts
(8)
Sub-Object 29

30. Location Code (9 Digits)
Region
1st & 2nd digits
Province
3rd & 4th digits
City/
Municipality
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.

31. 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)).

32. 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.

33. 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.

34. 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.

35. 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.

36. 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 inhabitants within its territorial jurisdiction.

37. 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.

38. 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.

39. Location Code 00 00 00 000 Region Province City/Municipality Barangay
Example: Bgy. 660-A, Ermita, Manila
Region : 13 – NCR - National Capital Region
Province : – CITY OF MANILA, NCR 1st District (Not a Province)
City/Municipality : 08 – Ermita
Barangay : – Barangay 660-A
Full Location Code :

40. Location Code Example: Bgy. U.P. Campus, Quezon City00 00 00
000
Region
Province
City/Municipality
Barangay
Example: Bgy. U.P. Campus, Quezon City
Region : 13 – NCR - National Capital Region
Province : – NCR 2nd District (Not a Province)
City/Municipality : 04 – Quezon City
Barangay : – Barangay U.P. Campus
Full Location Code :

41. Location Code Example: Bgy. Sungay North, Tagaytay City00 00 00
000
Region
Province
City/Municipality
Barangay
Example: Bgy. Sungay North, Tagaytay City
Region : 04 – REGION IV-A (CALABARZON)
Province : – Cavite
City/Municipality : 19 – Tagaytay City
Barangay : – Sungay North
Full Location Code :

42. Location Code Example: Brgy. Catbangen, San Fernando City, La Union00 00 00
000
Region
Province
City/Municipality
Barangay
Example: Brgy. Catbangen, San Fernando City, La Union
Region : 01 – REGION I (Ilocos Region)
Province : – La Union
City/Municipality : 14 – City of San Fernando
Barangay : – Barangay Catbangen
Full Location Code :

43. Location Code
The complete list of Location Code can be obtained by visiting the website of National Statistical Coordination Board (NSCB):

44. UACS Code Administrators/Agencies Responsible
FUNDING SOURCE
6 Digits
ORGANIZATION
12 digits
LOCATION
9 digits
MFO/PROGRAM,
ACTIVITY and PROJECT (PAP)
OBJECT CODE
SUB OBJECT
2 digits
DBM
Budget Technical Services
NSCB
Budget Management Bureaus and NGAs
COA
Revised Chart of Accounts
Budget Technical Services + COA Subsidiary Accounts
Note: Consistency of account classification and coding standard with the Government Finance Statistics is the responsibility of DOF-Bureau of Treasury