1. UACS Code Structure Refinement/Improvement of the UACS Code Structure

2. 2 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 Needed

3. Funding Source 00 0 00 000 Fund Cluster (2) Financing Source (1) Authorization (2) Fund Category (3) Organization 00 000 00 00000 Department (2) Agency (3) Operating Unit Classification (2) Lower-Level Operating Unit (5) Location 00 00 00 000 Region (2) Province (2) City/ Municipality (2) Barangay (3) MFO/Program/ Activity/Project 000 00 0 00 00 00000 Sector/Horizontal Outcomes (5) Program/ Project/ Purpose (1) MFO/Project Category (2) 1 st level Activity/Project Sub Category (2) 2 nd level Activity/Project Title (4 + 1) Object 00000000 00 COA Revised Chart of Accounts (8) Sub-Object (2) UACS Coding Framework (Revised/Improved)

4. The Revised/Improved UACS Fund Cluster Financing Source Authorization Code Fund Category Department Code Agency Code Operating Unit Class Lower Level Operating Unit Region Province City/Municipality Barangay Sector / Horizontal Outcomes Program/Project/ Purpose MFO/Proj. Category Act. Level 1/Sub-Cat. Act. Level 2/Proj. Title Revised Chart of Accounts Sub-Object Code Funding Source (8)Organization CodeLocation CodeMFO / PAP (15)Object Code NewExisting NewExisting (2)(6)(12)(9)(5)(9) - (10)(10) 000 00000000000000000 00000000000 000000000000000

5. 5 Funding Source SegmentCode Element Fund Cluster1 st & 2 nd Digit Financing Source3 rd Digit Authorization Code4 th & 5 th Digit Fund Category6 th to 8 th Digit UACS Element – Funding Source

6. 6 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

7. 7 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 Refinement to UACS Funding Source Code – Fund Cluster

8. 8 Sample Funding Source Code – UACS (new) Fund Cluster Finan cing Source Authori zation Code Fund Cate gory Description Full Funding Source Code 01000000Regular Agency Fund01000000 100000General Fund01100000 01000 New General Appropriation 01101000 101 Specific Budget of NGAs 01101101 04000 Automatic Appropriation 01104000 102 Retirement and Life Insurance Premiums 01104102

9. 9 Sample Funding Source Code – UACS (new) Fund Cluster Finan cing Source Authori zation Code Fund Cate gory Description Full Funding Source Code 02000000 Foreign Assisted Projects Fund 02000000 100000General Fund02100000 01000 New General Appropriation 02101000 151 GOP Counterpart Funds 02101151 152 Asian Development Bank 02101152

10. 10 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

11. 11 In summary, Funding Source : Authorization Code is – (under the General fund): 01 - New General Appropriations 02 - Continuing Appropriations 03 - Supplemental Appropriations 04 - Automatic Appropriations 05 - Unprogrammed Funds (under the Off-Budgetary fund): 06 - Retained Income/Funds 07 - Revolving Funds (and under Custodial fund): 08 - Trust Receipts

12. 12 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

13. 13 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

14. 14 Questions and Comments?

15. Thank You!