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Unified Accounts Code Structure (UACS )

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Expanded Modified Direct Payment Scheme

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FY 2015 GAA with UACS Codes

UACS Manual

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List of UACS Codes

Funding Source

All Funding Source Codes Fund Cluster Financing Source Authorization Code Fund Category

Organization

All Organization Codes Department Agency Operating Unit Class Lower Level Operating Unit

Location

All Location Codes Region Province City/Municipality Barangay

MFO/Program, Activity and Project (PAP)

All MFO/Program, Activity and Project (PAP) Codes Sector/Horizontal Outcomes Program/Project MFO/Project Category Act. Level 1/Sub-Category Act. Level 2/Project Title

Object Code

All Object Code Codes Revised Chart of Accounts Sub-Object

Latest UACS Codes

All UACS Codes

Funding Source Organization Location MFO/Program, Activity and Project (PAP) Object Code

Last 3 Months

Funding Source Organization Location MFO/Program, Activity and Project (PAP) Object Code

Last 6 Months

Funding Source Organization Location MFO/Program, Activity and Project (PAP) Object Code

Chart of Accounts

  1. COA Circular No. 2013-002 – Adoption of the Revised Chart of Accounts For National Government Agencies
  2. COA Circular No. 2013-002 – Revised Chart of Accounts – Adoption of the Revised Chart of Accounts for National Government Agencies -Annex
  3. COA Circular No. 2014-003 – Conversion from the Philippine Government Chart of Accounts under the New Government Accounting System per Commission on Audit Circular No. 2004-008 dated September 20, 2004 as amended, to the Revised Chart of Accounts for National Government Agencies under Commission on Audit Circular No. 2013-002 dated January 20, 2013, additional accounts/revised description/title of accounts and relevant Accounting Policies and Guidelines in the implementation thereof
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