Every IT system should adopt the UACS for the Budget Cycle—preparation, legislation, execution and accountability.
The UACS is the heart of the Government Integrated Financial Management Information System or GIFMIS that will collect and organize financial information in a central database to support budget preparation, management, execution and financial reporting or accounting and audit in a timely, accurate and efficient manner.
The codes are contained in the UACS Manual per COA-DBM-DOF Joint Circular No. 2013-1. The Manual is also available at the DBM website at www.dbm.gov.ph.
More popularly known as FOLMO, the 5 key elements of the UACS with specified number of digits are the following: Funding Source (8), Organization (12), Location (9), Major Final Output/Program, Activity and Project (15), and Object (10). Each element is composed of segments. All in all, the UACS has 54 digits.
Yes. UACS adopts the National Statistical Coordination Board Philippine Standard Geographic Code. The complete list of location codes can be downloaded from the National Statistical Coordination Board (NSCB) website at www.nscb.gov.ph.
Currently, for Personnel Services (PS) and Maintenance and Other Operating Expenses (MOOE), the Location Code to be used is the physical location of the Office; and for Capital Outlay (CO), the physical location thereof.
This rule will be subject to further issuances in the future.
All heads of department/agencies and chiefs of financial and management services shall ensure the proper adoption of all accounts classification and coding in the UACS manual.