I. Introduction - Unified Accounts Code Structure

Primer

I. Introduction
II. Background
III. The Unified Accounts Code Structure (UACS)
- A. UACS Definition
  - 1. What is the UACS?
- B. UACS Purpose
  - 1. What is the objective of the UACS?
  - 2. What is the key purpose of the UACS?
  - 3. What benefits will the UACS provide financial users?
  - 4. What are the reports that are best served by the UACS?
- C. UACS Application
  - 1. What are the government agencies covered by the application of the UACS?
  - 2. Are Local Government Units required to use the UACS?
- D. Responsibilities for the UACS
  - 1. Who are responsible for the administration of the UACS?
  - 2. What is the responsibility of all agencies under the UACS?
- E. The Elements of the UACS
  - 1. How many digits are the existing UACS Codes?
  - 2. Why is there a need for refinement/improvement of the UACS?
  - 3. What elements of the UACS are affected by the refinement?
  - 4. How many digits will the UACS have after the refinement?
  - 5. What are the components of Funding Source Code?
  - 6. What are the components of Organization Code?
  - 7. What are the components of Location Code?
  - 8. What are the components of MFO/PAP Code?
  - 9. What are the components of Object Code?
  - 10. What is the general rule for the assignment of UACS Codes?
  - 11. What is the status of a code at the time it is created?
  - 12. What is meant by a “deactivated code” in the UACS?
  - 13. When will a code be deactivated?
  - 14. Can a “deactivated” code be reused?
  - 15. How does the deactivated code differ from an inactive code in UACS?
  - 16. Who are authorized or responsible for the deactivation and reactivation of the UACS codes?
  - 17. If the required UACS code does not exist in the UACS Manual, is it possible to use the code classified as “Others”?
  - 18. How often are the UACS Codes updated?
- Funding Source Code
  - 1. What is a Funding Source?
  - 2. What is a Fund Cluster?
  - 3. What are the clusters of funding sources?
  - 4. In keeping the books of accounts, is it by Funding Source Code up to the lowest fund category level? Or by fund cluster?
  - 5. What is the purpose of the Financing Source Code and what is its classification?
  - 6. What is the Authorization Code and what is its classification?
  - 7. What is a Fund Category Code, and how is it classified?
  - 8. Is there a need to create different Funding Sources for the same Special Account in the General Fund (SAGF) being utilized by the different agencies?
  - 9. What is the basis for the creation or assignment of the Funding Source Code of each agency?
- Organization Codes
  - 1. In the UACS, what is considered to be a Department?
  - 2. What are the specific UACS Codes for a Department?
  - 3. In the UACS, what is an Agency, and how is it related or distinguished from a Department?
  - 4. In the UACS, what is an Operating Unit?
  - 5. What is the purpose of the UACS classification code?
  - 6. What are the specific UACS classification codes for each operating unit?
  - 7. What are the specific business rules for Organization Code under the UACS?
  - 8. Will there be a new Organization Code for a renamed organizational entity?
  - 9. Will there be a new Organization Code for schools transferred from one Division to another within the same region?
- Location Codes
  - 1. What is the use and basis of the Location Codes?
  - 2. Where can I get the complete list of Location Codes?
  - 3. What are the basic business rules for Location coding?
  - 4. Is the Legislative District included in the coding structure?
  - 5. How do we use the Location Code in the UACS?
- MFO/PAP Codes
  - 1. What is COFOG?
  - 2. Should the Sector Code be utilized for transaction capture and reporting?
  - 3. Can we change the wordings of the Sub-sector?
  - 4. What is a Horizontal Outcome in MFO/PAP?
  - 5. What are the basic business rules for MFO, Program and Activity?
  - 6. What is a Project?
  - 7. What is a Project Category?
  - 8. Is the Project Category unique to each agency?
  - 9. Is there any possibility that one project sub-category may appear in more than one project category?
  - 10. Can a Project Title be applicable to both Projects and Operations?
  - 11. Will the MFO/PAP Code be the same or is it changing every year?
  - 12. If a project or an activity is completed, can the Code be utilized for another project or activity in the succeeding year?
  - 13. What MFO/PAP Code shall be used for FY 2013 appropriation with validity extended up to December 31, 2014 (continuing appropriation)?
  - 14. When will the Project Code in the UACS be deactivated?
  - 15. What MFO/PAP will be used for the Special Purpose Fund?
- Object Code
  - 1. What is the purpose of object information in the UACS?
  - 2. What is the source and basis of object coding in the UACS?
  - 3. What is the standard used as a basis of coding in the COA Revised Chart of Accounts?
  - 4. What is the accounting basis for recording financial transactions in the national government?
  - 5. Under the UACS, how are the allotment classes of expenses categorized?
  - 6. Which agencies are responsible for disaggregation of Object Code into Sub-object Codes?
  - 7. How is the object coding for Capital Outlays being harmonized?
  - 8. How do we book the Retirement and Life Insurance Premiums (RLIP) for personal share and government share?
IV. Acronyms
V. Definition of Terms
VI. UACS MFO/PAP Element – Sector Outcome Code Values
VII. UACS MFO/PAP Element – Horizontal Outcome Code Values

This booklet answers many of the basic questions about the Unified Accounts Code Structure (UACS). Most of the articles contained herein are extracted from the UACS Manual as adopted pursuant to Department of Budget and Management (DBM), Department of Finance (DOF), Commission on Audit (COA) Joint Circular No. 2013-1 dated August 6, 2013. The UACS Manual is composed of three parts: Joint Circular – Pages 1 to 4; UACS Manual (policies) - Pages 1 to 41; UACS Manual - Appendices – Pages 1 to 349. The Primer also contain materials and information gathered from the combined efforts of the oversight agencies in cooperation with the UACS Harmonization Team during a series of trainings conducted in the first half of the year of implementation of the UACS. This booklet serves as a handy guide to all financial users of the government involved in the implementation of the UACS.

This Primer is expected to provide direction and guidance to DBM on the proper implementation of the UACS in all phases of the budget cycle, and generally for all UACS financial users. This is also intended to be used for the UACS Help Desk as resource material and shall be posted and be made available on the UACS website for financial users’ access.