Organization Codes - 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

1. In the UACS, what is considered to be a Department?

For purposes of the UACS, a Department is defined as 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. A Department is headed by a Secretary or an official with an equivalent position level. In addition, Constitutional Offices, the Judiciary and the Legislature are categorized as department-level entities.

2. What are the specific UACS Codes for a Department?

The specific Department Codes under the UACS pursuant to the COA-DBM-DOF Joint Circular No. 2013-1 dated August 6, 2013 are the following:

Department Name	UACS Code
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
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
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
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

3. In the UACS, what is an Agency, and how is it related or distinguished from a Department?

Agency – refers to any of the various units of the government, including an office, instrumentality or 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.

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.

4. In the UACS, what is an Operating Unit?

An Operating Unit is charged with carrying out specific substantive functions or which directly implements PAPs of a department or agency, such as line bureaus, regional offices and field units.

For the purposes of the UACS, each operating shall have its own Organization Code if it falls under any of the following instances:

Directly receiving budgets from the DBM
Recipients of fund transfers from higher level OUs
Authorized to collect revenues

In the case of the DepEd, however, a school which does not fall under any of the above-mentioned instances, will have an “Inactive” Organization Code which shall only be activated once the school meets any of the said conditions.

5. What is the purpose of the UACS classification code?

The purpose of the classification code is to identify specific operational and/or administrative functions of an organizational unit within a department, agency or any other government organization.

The classification code is defined as the classification of an organizational unit with specific and properly delineated duties and responsibilities that is unique across different functional levels within a government organization, a department, or an agency.

6. What are the specific UACS classification codes for each operating unit?

The list of departments, agencies, lower-level operating units and GOCCs, and their respective codes are the following:

Lower Level Operating Units Classifications	UACS Code
Central Office	01
Staff Bureaus	02
Department/Agency Regional Offices/Centers for Health Development/Regional Field Units – DA	03
State Universities and Colleges – Campuses	04
Provincial Offices – DAR and DENR	05
National Irrigation Administration Regional Offices – DA	06
Extension or Field Offices - CDAMDOF/Penal Colonies – BUCOR	07
Schools Division/District Offices – DEPED	08
Secondary Schools - DEPED/Campuses – PSHS	09
Collection Districts** – BOC	10
Revenue Regional Offices* – BIR	11
Revenue District Offices** – BIR	12
Embassies/Consulates General/Manila and Regional Consular Offices – DFA	13
Special/Retained Hospitals – DOH	14
Treatment and Rehabilitation Centers – DOH	15
Technical/Vocational Schools – TESDA	16
Key Budgetary Units – DND	17
District Engineering Offices and Sub District Engineering Offices – DPWH	18
Land Transportation Offices – DOTC	19
Land Transportation Franchising and Regulatory Board – DOTC	20
Regional Development Councils – NEDA	21
Autonomous Region in Muslim Mindanao	22
Philippine National Railway	23
Budgetary Support to Government Corporations (BSGC) – Subsidiary	24

* An operating unit as well as a revenue collecting unit

** A revenue collecting unit but not an operating unit

7. What are the specific business rules for Organization Code under the UACS?

As a general rule, code 01 is assigned to a lower-level operating unit classified as Central Office. As an exception, the DOTC-Office of the Secretary (OSEC), which has three central offices, shall be assigned the following codes: DOTC-OSEC Central Office – 01, Land Transportation Office - Central Office – 19 and Land Transportation Franchising and Regulatory Board - Central Office – 20.
As a general rule, code 03 is assigned to a lower-level operating unit classified as Regional Office.
As a general rule, the last five digits of the lower-level operating unit code refers to the assigned code for the individual operating unit without reference to the Region Code. An exception to the rule, however, is made for the Department of Education (DepEd) Secondary Schools and Division Offices, for which the first two digits refer to the regional code and the last three digits refer to the assigned code for the individual Secondary School and Division Office.
If an agency has been moved from one department to another or if an operating unit has been moved from one agency to another, new coding numbers will be created accordingly. The old codes shall never be assigned to any new agency/operating unit so as to preserve the transaction history of each agency.
In no case shall the old codes be used for any newly-created organizational entity.

8. Will there be a new Organization Code for a renamed organizational entity?

As a rule, if an organizational entity has been renamed by virtue of any law, statute, or local ordinance, without necessary having changes in or additional functions, such organizational entity shall retain its UACS Organization Code, provided that the description is updated to specify the new name plus an enclosed in parenthetical notation the word “Formerly” and the old name of the agency. The parenthetical notation - (“formerly Old Name”) - shall be kept as part of the agency name for at least 3 years for the purpose of budget comparison and familiarization of the agency name.

On the other hand, if the renaming of agencies includes changes in or additional functions, a new Organization Code shall be created and the old Organization Code deactivated.

9. Will there be a new Organization Code for schools transferred from one Division to another within the same region?

No. The UACS Code Structure for Organization Code does not include the Division Code of schools but up to the Regional Code only.

Transferring the School from one Division to another within the same region will not affect the Organization Code of the school.

The complete list of schools under a specific Division Level within a Region is available at the UACS website at www.uacs.gov.ph.