Annex B

UACS Funding Source - Fund Cluster Code Values

Fund Cluster Code

01
02
03

Fund Cluster Description

Regular Agency Fund

Foreign Assisted Projects Fund
Special Accounts - Locally Funded / Domestic Grants

Fund

04
05
06
07

Special Accounts - Foreign Assisted / Foreign Grants Fund

Internally Generated Funds
Business Related Funds
Trust Receipts

Page 2 of 19

Details of ANNEX B
UACS Funding Source - Fund Cluster - Clustering by Fund Category
Fund
Cluster
Code

Existing
UACS
Funding
Source
Code

Description

Cluster 01: Regular Agenc~ Fund

General Fund (GF) - New General Appropriations

01
01
01
01
01
01
01
01
01
01
01

101101
101111
101252
101253
101254
101255
101276
101277
101278
101279
101301
101401

01
01
01
01
01
01
01

101402
101403
101404
101405
101406
101407
101409

01
01

101410
101411

Specific Budgets of National Government Agencies

ARMM-DepEd's

GSIS Contribution

Special Shares of LGUs in the Proceeds of National Taxes

Barangay Officials Death Benefits Fund
Local Government Support Fund
Special Shares of LGUs in the Proceeds of Fire Code Fees
BSGC - Equity Contribution
BSGC - Subsidies
BSGC - Loans
BSGC - Advances
Financial Assistance to MMDA - Subsidies
SPF - National Disaster Risk Reduction and Management Fund
(Calamity Fund)
SPF - Contingent Fund
SPF - DepEd - School Building Program/Educational

Facilities Fund

SPF - E-Government Fund

SPF - International Commitments Fund
SPF - Miscellaneous Personnel Benefits Fund
SPF - Pension and Gratuity Fund
SPF - Allocation for Capital Outlays of State Universities and Colleges
(SUCs)
SPF - Feasibility Studies Fund
SPF - Rehabilitation and Reconstruction Program
General Fund (GF) - Continuing Appropriations

01
01
01
01
01
01
01
01
01

102101
Specific Budgets of National Government Agencies
102252
ALGU - Special Shares of LGUs in the Proceeds of National Taxes
102253
ALGU - Barangay Officials Death Benefits Fund
102254
ALGU - Local Government Support Fund
102276
BSGC - Equity Contribution
102277
BSGC - Subsidies
102278
BSGC - Loans
102279
BSGC - Advances
102401
SPF - National Disaster Risk Reduction and Management Fund
(Calamity Fund)

Fund
Cluster
Code

01

Existing
UACS
Funding
Source
Code
102402

SPF - Contingent Fund

01

102403

SPF - DepEd - School Building Program/Educational

01

102404

SPF - E-Government Fund

01

102405

SPF - International Commitments Fund

01

102406

SPF - Miscellaneous Personnel Benefits Fund

01

102407

Description

Facilities Fund

SPF - Pension and Gratuity Fund

General Fund (GF) - Supplemental Appropriations

01

103101

Specific Budgets of National Government Agencies

01

103401

National Disaster Risk Reduction and Management Fund (Calamity

Fund)

General Fund (GF) -Automatic Appropriations

01

104102

Retirement and Life Insurance Premiums

01

104103

01

104105

Pension under R.A. No. 2087, as amended by P.O. 1625 and R.A. No.
5059
Customs duties and taxes, including tax expenditures

01

104106

01

104108

Proceeds from sales of non-serviceable, obsolete and unnecessary

equipment
Tax Refunds

01

104109

Debt Principal Amortization

01

104110

Debt Interest Payments

01

104251

Internal Revenue Allotment

01

104280

BSGC - Net Lending

01

105276

BSGC - Equity Contribution

01

105277

BSGC - Subsidies

01

105278

BSGC - Loans

01

105279

BSGC - Advances

01

105421

General Fund Adjustments

01

105422

Support for Infrastructure Projects and Social Programs

01

105423

AFP Modernization Program

01

105424

Debt Management Program

01

105425

Total Administrative Disability Pension

01

105426

People's Survival Fund

General Fund (GF) - Unprogrammed Funds

01

105429

Risk Management Program

01

105430

Disaster Relief Mitigation Fund

01

105431

Reconstruction and Rehabilitation Program

Fund
Cluster
Code

Existing
UACS
Funding
Source
Code

Description

Cluster 02: Foreign Assisted Projects Fund

General Fund (GF) - New General Appropriations

02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02

101151
102155 GoP
Counterpart Funds
Belgium
102156 Asian
Canada
101152
Development Bank
102157 Australia
China
101153
102158
Denmark
101154 Austria
102159 Belgium
European Commission
101155
102160 Canada
France
101156
101157
102161 China
Germany
101158
102162 Denmark
Global Environment Facility
101159
Commission
102163 European
International
Bank of Reconstruction and Development (IBRD)
101160
102164 France
International Development Fund (IDF)
102165 Germany
International Fund for Agricultural Development (IFAD)
101161
102166
Italy
101162 Global
Environment Facility
102167 International
Japan
101163
Bank of Reconstruction and Development (IBRD)
102168 International
Korea
101164
Development Fund (IDF)
101165
Fund for Agricultural
102169 International
Millennium Challenge
Corporation Development (IFAD)
101166
Netherlands
102170 Italy
101167
102171 Japan
New Zealand
102172 Korea
Norway
101168
102173 Millennium
Saudi Arabia
Challenge Corporation
101169
102174
Spain
101170 Netherlands
102175 New
Switzerland
101171
Zealand
102176 Norway
United Kingdom
101172
101173
102177 Saudi
UnitedArabia
States
101174
102178 Spain
United Nations Development Fund for Women (UNIFEM)
102179 Switzerland
United Nations Population Fund (UNFPA)
101175
102180 United
OPEC Kingdom
Fund for International Development (OFID)
101176
GeneralStates
Fund (GF) - Unprogrammed Funds
101177 United
105152
Asian
Development
Bank
Fund for Women (UNIFEM)
101178 United Nations Development
105153 United
AustraliaNations Population Fund (UNFPA)
101179
Austria Fund for International Development (OFID)
105154 OPEC
101180
105155 General
BelgiumFund (GF) - Continuing Appropriations
Counterpart Funds
102151
105156 GoP
Canada
102152
105157 Asian
China Development Bank
105158 Australia
Denmark
102153
European Commission
105159 Austria
102154
105160 France

Fund
Cluster
Code

02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02

Existing
UACS
Funding
Source
Code

Description

105161 Germany
105162 Global Environment Facility
105163 International Bank for Reconstruction and Development (IBRD)
105164
105165
105166
105167
105168
105169
105170
105171
105172
105173
105174
105175
105176
105177
105178
105179
105180

International Development Fund (IDF)

International Fund for Agricultural Development (IFAD)
Italy
Japan
Korea
Millennium Challenge Corporation
Netherlands
New Zealand
Norway
Saudi Arabia
Spain
Switzerland
United Kingdom
United States
United Nations Development Fund for Women
(UNIFEM)
United
Nations Population Fund (UNFPA)
OPEC Fund for International Development (OFID)

Cluster 03: Sl2ecial Account - Locall~ Funded I Domestic Grants Fund

Automatic Appropriations

03
03
03

104104
104107
104322

Domestic Grant Proceeds

Military Camps Sales Proceeds
Agrarian Reform Fund -Income and collections from Agrarian
Reform operations and proceeds from assets recovered and sales of
ill-gotten wealth - R.A. 9700

03

104323

03

104324

03
03

104326
104327

03

104328

03

104329

03

104330

DA - Agricultural Competitiveness Enhancement Fund - All

duties collected from the importation of agricultural products
under
the access volume mechanism - R.A. Nos. 8178/9496
minimum
DA - Agro-Industry Modernization Credit and Financing Program
(AMCFP)
DA - Support to the Fertilizer and Pesticide Program
DA - Livestock Development Fund - Registration Fees of large
cattle - P.D.914
Meat Inspection Service Development Trust Fund - Fees, fines
and other charges by the NMIS - Section 46, R.A. 9296
DEPED - Early Childhood Care and Development Council - Share
from
PAGCOR
DEPED
- Instructional Materials Development Center Fund - R.A.
8047

Fund
Cluster
Code

03

Existing
UACS
Funding
Source
Code

104331

Description

Malampaya Gas Fund - Production shares from Malampaya Gasto- Power Project per Service Contract No. 38 - P.D. 910

03

104332 Collections from other production shares and miscellaneous income -

03

104333

03

104334

03

7586
104335 Wildlife Management Fund - Fines, awards, fees, charges, donations,

03
03

104336
104337 DENR - Air Quality Management Fund - Fines, awards, fees,

Fees, revenues and receipts from the exploration, development and

exploitation of energy resources - P.D Nos. 87/972/1234/1442/9513
Technology Transfer for Energy Management Fund - Interest Income in
USAID-assisted Technology Transfer for Energy Management (TTEM) RA 7638
DENR - Integrated Protected Areas Fund - All income generated from
the operation of NIPAS or management of wild flora and fauna - RA

endowments, administrative fees or grants in the form of contribution RA 9147

DENR - Sale of Confiscated Logs - E.O. 277;LOI 1020;BP 879

donations, endowments, and grants in the form of contribution -

03

8749

RA.

104338 DENR - Mines and Geosciences Bureau - 10% of all royalties and
revenues from development and utilization of the mineral resources
(Mineral Reservations - RA 7942)
BOC - Non-Intrusive Container Inspection System Project Fund Income from Container Security Fee - E.O. Nos. 592/635
BOC - Super Green Lane Trust Fund - Service fees for usage of Super
Green lane facility - E.O. Nos. 230/563
BI R - Special Education Fund - 1% share of taxes on local Virginia-type
cigarettes - RA 5447
BIR - Bank Penalties Fund - Penalties imposed to banks on delayed
remittances - E.O. 937
BTR - Fidelity Bond Fund - Public Bonding Law - Sections 313-335
Chapter 15,Revised Administrative Code of 1917

03

104339

03

104340

03

104342

03

104343

03

104344

03

104345 Insurance Commission (IC) Fund - 25% share I premium tax collections
of the BIR - P.D. 612 I RA 8424
104346 IC - Pre-Need Fund - Retention and Utilization of Fees, Charges and
Other Income from the Regulation of Pre-need Companies - RA. 9829
104347 Department of Health (OSEC) - Shares from Franchise taxNAT- RA

03
03
03
03
03
03
03
03
03
03

Nos. 6631/6632/7953/8407

104348 DOH OSEC FDA-SAGF - Income from fees fines, royalties and other
charges authorized under RA 9502
104349 DOH OSEC - BQIHS SAGF - 50% of Income from Quarantine
Services - RA 9271
104350 DILG - Bureau of Fire Protection - Fees and Fines under the Fire Code
of the Philippines - RA. 9154
104351 Department of Justice (OSEC) - Legal Fees - RA 9279
104352 DOJ - Land Registration Authority - 20% of Land Registration Fees of
the Register of Deeds of LGUs and LRA - P.D. 1529
104353 DOJ - Office of the Solicitor General - 50% of fees and charges on
naturalized aliens under the old Naturalization Law - L.O.I. 278
IRA
9417
104354 DOLE OSEC - Verification Fees of Foreign Post - E.O. 1022
104355 DOLE - NCMB - Special Voluntary Arbitration Fund - CBA Registration

Fees - R.A. 6721

03

104356

03

104357

03

104358

03

104359

03

104360

03

104361

03

104362

03

104363

03

104364

03

104365

03

104366

03

104367

03

104368

03

104369

03

104370

03

104371

03

104372

03

104373

03

104374

Asia Pacific Disaster Response Fund - Tropical Storm Ketsana (Ondoy)

Project
DND - AFP Modernization Trust Fund - Share from the proceeds of
sale, lease or joint development, public-private partnership, sale of the
products of Government Arsenal, disposal of repairable equipment,
budgetary surplus, donations and interest income - R.A. 7227, R.A.
7898, R.A. 10349
DPWH - Special Road Support Fund - 80% of Motor Vehicle Users'
Charge Tax collections (MVUC) - R.A. 8794
DPWH - Special Local Road Fund - 5% of Motor Vehicle Users' Charge
Tax collections (MVUC) - R.A. 8794
DPWH - Special Road Safety Fund - 7. 5% of Motor Vehicle Users'
Charge Tax collections (MVUC) - R.A. 8794
DOT - Tourism Development Fund - Accreditation, training fees,
miscellaneous income - R.A. 9593
DTI - Micro, Small and Medium Enterprise Development Council Fund 90% of the penalties collected by BSP from lending institutions for noncompliance with the provisions of the amended Magna Carta for
SMEs - R.A. 9501
DOTC - Special Vehicle Pollution Control Fund - 7.5% of Motor Vehicle
Users' Charge Tax collections (MVUC) - R.A. 8794
DOTC - Seat Belt Use Fund (LTO) - Fines imposed on the
implementation of Seat Belt Use - R.A. 8750
DOTC - MARINA Trust Funds - Tonnage Fees - R.A. 9295
DOTC - National Civil Aviation Security Committee (NCASC) - Aviation
security fees collected from passengers at the airports - E.O. Nos.
277/311
NEDA - SRTC - Endowment Fund - Interest Income - E.O. 211
CFO SAGF - Donations from Overseas Filipinos, grants from
multinational agencies, financial support from the CFOs corporate and
government partners, and other income from projects and activities
CHED - Higher Education Development Fund - 40% share from travel
tax, 30% from registration fees of PRC and 1% of gross sales of lotto
operations of PCSO - RA 7722
DDB SAGF - 25% of gross receipts from breakages of Phil. Racing
Club, Inc. and Manila Jockey Club, Inc., 10% of unclaimed/forfeited
sweepstakes/lotto prizes from PCSO and P5M per month from
PAGCOR - R.A. Nos. 7953, 8407, 1965
FDCP SAGF - Registration fees/charges and amusement taxes - R.A.
9167
GAB SAGF - 3% of the grass gate receipts from the conduct of
professional basketball and other professional games and income from
television, radio and motion picture rights - E.O. 120, P.D. 871
HLURB SAGF - Service/Processing Fees, Fines, Penalties - E.O. Nos.
648/90
Share on the annual revenue collection of MTRCB - Sec 20 of P.D.

03

104375

03

104376

03

104377

03
03

104378
104379

03

104380

03

104381

03

104382

1986
NCCA - National Endowment Fund for Culture and Arts - 10% of PTA
travel tax collections and Interest income - RA 7356
OPAPP - The Asian Foundation - Donation
PSC - National Sports Development Fund - Share from taxes on
horse races from Manila Jockey Club and PRC Inc. during special
holidays - RA 6847; 3% share of all taxes collected on imported
athletic equipment; Proceeds from the sale of stamps depicting sports
events
PCUP SAGF - Donations from Local Sources
CCP SAGF - 50% tobacco inspection fee collections of BIR - P.D.
1158/RA 8424
NTA - Tobacco Fund - Proceeds of fifty per centrum of the tariff or
taxes of imported leaf tobacco - RA 4155
PCA SAGF - Fees from copra exporters, oil millers, desiccators
and other end-users of coconut products - P.D. 1234/P.D. 1854
Tourism Promotions Board Fund - Proceeds from the investment
earnings of the Tourism Promotions Trust, Dividend shares from
PAGCOR, Duty Free Philippines Corporation and others - RA
9593

Cluster 04: S~ecial Account - Foreign Assisted I Foreign Grants Fund

Automatic Appropriations

04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04

104152
104153
104154
104155
104156
104157
104158
104159
104160
104161
104162
104163
104164
104165
104166
104167
104168
104169
104170
104171

Asian Development Bank

Australia
Austria
Belgium
Canada
China
Denmark
European Commission
France
Germany
Global Environment Facility
International Bank for Reconstruction and Development
(IBRD)
International Development Fund (IDF)
International Fund for Agricultural Development (IFAD)
Italy
Japan
Korea
Millennium Challenge Corporation
Netherlands
New Zealand

04

104172

Norway

04

104173

Saudi Arabia

04

104174

Spain

04

104175

Switzerland

04

104176

United Kingdom

04

104177

United States

04

104178

04

104179

United Nations
Development
United
NationsFund for

04

104180

Population
OPEC
FundFund
for
International

Cluster 05: Internall~ Generated Funds

05

206441

05

206442

05

206443

05

206444

05

206445

05

206446

05

206447

05

206448

05

206449

05

206450

05

206451

05

206452

05

206453

05

206454

Off-Budgetary Funds Retained Income Funds

fees/other receipts - RA
8292
Securities and Exchange
Commission Retained
Income - P100M from license
fees
from Retained
securities Income
Hospital
applicable
to all DOH retained hospitals - Hospital
fees,
devices,
donations and other
income
- DOH-DOF-DBM
Intellectual
Property Office
Retained
of
patents,Income
registration
of trademarks,
subscriptionWorkers
fees and
Overseas
Welfare
Administration
(OWWA)
Government Arsenal
Retained Income - All
income generated
Veterans
Memorial from
Medical Center Retained
Income - Hospital fees,
General Headquarters-Proper
Retained
Income - All income
from
hos_QitaloQ_erations
AFP Medical Center Retained
Income - Hospital Income,
medical,
dental and
laboratory fees
AFP-PA
Retained
Income - All income
generated from Air Force
AFP-Philippine
Retained Income - All
income generated
AFP-PN
Retained from
Income - All income
generated
from Sports
PSC - National
Development Fund - 5%
share
the gross income
of
six
(6) of
sweepstakes
or lottery
draws
per annum
- RA 6847
T
J - SCPL
- Judicial
Development Fund - Legal
fees, court fees, other

05

206455

05

206456

judicial Training Center, Philippine Judiciary Academy and Mandatory

Continuing Legal Education - Seminar fees and other services income
Special Allowance for the Judiciary - Legal fees, new fees - R.A. 9227

Cluster 06: Business Related Funds

Off-Budgetary Funds - Revolving Funds
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06

207501

DA - Agricultural Training Institute Revolving Fund - Charges

from dormitory operations, printing, publication, rental facilities,
other business and grants/donations
207502
DA - Bureau of Animal Industry Revolving Fund - Proceeds from sale
of animals, meat and other animal byproducts - R.A. 7308
207503
DA - Bureau of Animal
Provisions Dormitory Operations
Industry Revolving Fund DA - Plant Quarantine
207504
charges
onFund
the importation
Revolving
and export of plants
for
strengthening
of plant
quarantine
services
P.D.
207505
DA - National
Seed -Industry
certification
inspection
Fund - Feesfees,
and charges
fees,
miscellaneous
income
promotion
and development
of
the
seed
industry
R.A.
207506
DA - Plant Variety
protection
R.A. -9168
Protection- Fund
Collection
207507
DA - Bureau of Soils and
from
of
Wateruse
Management
buildings/facilities
and board
buildings
207508
DA - Fertilizer and Pesticide
Centers/Rooms
Authority Fund - Rentals for
207509
DA - Philippine Carabao
meat,
and other
keyCentermilk
Revolving
Fund
carabao products
and miscellaneous
receipts
R.A.7307
207510
DA
- Philippine Center for
Mechanization
Revolving
Post Harvest Development
Fund - Rental of Facilities DBM - Procurement Service
207511
Special
Provision
No.14 of
Revolving
Fund - Sec
of RA
7663
207512
DEPED - School Revolving
and
Fundproduction
- Income earned
programs,
from
including auxiliary services of
schools
207513
DEPED - RELC Revolving
Education
Learning Fees
Centers
Fund - Registration
of B.P.
6831
207514
DEPED
- Eco-Tech Center
conferences
Revolving Fund -Income
207515
DEPED - Applied Nutrition
Center Revolving Fund Income from
207516
DEPED
- Boracay National
Income
from Hostel
Dormitory
High School
Operations,
Miscellaneous
207517
DEPED - Baguio
Teachers
Rental
Camp Revolving
of Facilities,
Fund
Interest
Income - GAA

06

207518

06

207519

06

207520

06

207521

06

207522

06

207523

06

207524

06

207525

06

207526

06

207527

06

207528

06

207529

06

207530

06

207531

06

207532

06

207533

06

207534

06

207535

06

207536

06

207537

06

207538

06

207539

DEPED - National Educators

Academy of the Philippines
Revolving- National Science
DEPED
Teaching
Instrumentation
Fund
- Rental
of Staff Houses
DEPED - National Museum
Revolving Fund
- Income
Operations
- R.A.
8492
DENR - Environmental
Management Bureau
Revolving Fund - Fines and
penalties
related Development
to
DOF - Municipal
Fund Revolving Fund - - P.O.
DOF - Local Loans Fund Policy Governing Board
DOF - Program
Support Fund - Policy- Governing
DOF
Assessment
Revolving Fund - National
government
contribution of
DOF - Cooperative
Development Loan Fund - DOF - Cooperative Marketing
Project Fund - E.O. 113
DOF - Cooperative Support
Fund - E.O. 116/ RA 6939
DOF - Cooperative
Rehabilitation Development
Fund
E.O. 634/ RA
DOF -- Privatization
and
Management Office
Revolving
Fund - Income
DOF - Insurance
Commission Revolving
Fund
Security Revolving
Fund for
DFA -- Passport
Fund - Fees collected in
excess of the regular fee
for processing and
issuance
of passport
DOH - Drugs
and Medicines
Revolving Funds - Drugs
and Medicines
- N.B.C.321
DOJ
- BuCor Revolving
Fund - Sale of agroindustry- TESDA
products, rental
DOLE
Revolving Fund - All
income
derived from
DND - Philippine
Veterans Affairs OfficeProper Revolving
Fund - Entrance and
parking fees,ofrental
Department
Publicof Works
and Highways-OSEC
Revolving Fund
Information
and - Toll
Communications
Technology
Office
DSWD - Self-Employment
Assistance Revolving and
Settlement Fund - Income
from loan repayments for

06

207540

06

207541

06

207542

06

207543

06

207544

06

207545

06

207546

06

207547

06

207548

06

207549

06

207874

DOT - Intramuros
Administration
Revolving Fund shootingand
reservations
- P.O.
NEDA - Public-Private
Partnership
Center of
Fund
- Project
DevelopmentFacility
Facility
Monitoring
PCOO - National
Printing Officeforms,
accountable
non-accountable
forms, official
gazette
public
CHED - and
Student
Micro-Project Loan
Fund - PhilippineAustralian
Agency for
International
FDCP Revolving
Fund - Film Fund
National
Commission for
Culture
Arts
National and
Historical
Commission
of the
Proceeds
from
sales of publications,
park entrance
income
- RA fees
10086
CSC - Civil Service
Commission
examinations,
certifications, training
courses,
seminars
1987
Career Executive
Service Board
Revolving
Fund
Nos. 90-536
and- 90731, dated June
Commission
on 4
Audit Revolving
Fund
Fees from
DND - Veterans
Memorial Medical
Center Revolving
concessions
of
the restaurants
and golf

Cluster 07: Trust ReceiQts

07

308601

07

308602

07

308603

Custodial Fund - Trust

Receipts
Inter-Agency Transferred
Fund (IATF)
Receipts
Deposited with the
National
Receipts Treasury
Depositedother
with
Authorized Government
Depository Banks

Note: * - Not specified in the UACS Manual - New Code Added after issuance of UACS Manual

Page 14 of 19

Annex C
UACS MFO/PAP Element - Sector Outcome Code Values
The following are the Sector Values:
Code Value

100
120
140
160
180
200
220
240
260
280

Type
Sector
Sector
Sector
Sector
Sector
Sector
Sector
Sector
Sector
Sector

Description
General public services
Defense
Public order and safety
Economic affairs
Environmental protection
Housing and community
amenities
Health
Recreation, culture and
religion
Education
Social protection

The following are the Sub-Sector Values:

Code Value
100

Description
General public services
Executive and
affairs,
external
affairs
legislative
organs,
Foreign economic aid
General services
Basic research
R&D General public
services public
General
services
n.e.c.
Public debt
transactions
Transfers
of a
general character
between different
Governance
/
Government
Institutions
and
Not
yet assigned

101
102
103
104
105
106
107
108
109
110-119

Type
Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector
Sub-Sector

Defense
Military
Defense
Civil
Defense
Foreign
military
R&D aid
Defense
Territorial
integrity
Defense
against

120

121
122
123
124
125
126
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Sector
SubSector
SubSector
SubSector
SubSector
SubSector
SubSector

127
128-139

141
142
143
144
145
146

160

161
162
163
164
165
166
167
168
169
170-179

180

181
182
183
184
185
186
187-199
200

201
202
203
204
205
206
207-219

Sub-Sector

Not yet assigned

Sub-Sector

Sector

Public order and safety

140

147-159

Defense n.e.c.

Police services

Sub-Sector

Fire-protection
services
Law courts

Sub-Sector

Prisons

Sub-Sector

R&D Public order

and
safety
Public
order and

Sub-Sector

safety
Not
yetn.e.c.
assigned

Sub-Sector

Economic affairs
General economic,
commercial forestry,
and
Agriculture,
fishing
and
hunting
Fuel and
energy

Sub-Sector

Sub-Sector

Sector
Sub-Sector
Sub-Sector
Sub-Sector

Mining,
manufacturing and
Transport

Sub-Sector

Communication

Sub-Sector

Other industries

Sub-Sector

R&D Economic
affairs
Economic affairs

Sub-Sector

n.e.c.yet assigned
Not

Sub-Sector

Environmental

protection

Sub-Sector

Sub-Sector

Sector

Waste management

Sub-Sector

Waste water
management
Pollution abatement

Sub-Sector

Protection of
biodiversity
and
R&D Environmental

Sub-Sector

protection
Environmental
protection
n.e.c.
Not
yet assigned

Sub-Sector

Housing and community

amenities
Housing development

Sub-Sector
Sub-Sector
Sub-Sector
Sector
Sub-Sector

Community
development
Water
supply

Sub-Sector

Street lighting

Sub-Sector

R&D Housing and

community
Housing
andamenities
community
amenities
Not
yet assigned

Sub-Sector

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Sub-Sector

Sub-Sector
Sub-Sector

220

Health

Sector

221
222
223
224
225
226
227
228-239

240

Medical products,
appliances services
and
Outpatient

Sub-Sector

Hospital services

Sub-Sector

Public health services

Sub-Sector

R&D Health

Sub-Sector

Health insurance

Sub-Sector

Health n.e.c.

Sub-Sector

Not yet assigned

Sub-Sector

Recreation, culture and religion

241
242
243
244
245

Recreational and sporting services

247-259

Broadcasting and publishing services

Religious and other community
services
R&D
Recreation, culture and religion

Sect
SubSect
Sub-

Recr and religion

eatio
Not

Sect
SubSect
Sub-

n.e.c.

yet

260

Sect

Education

261
262
263
264
265
266
267
268
269
270-279

280

281
282
283
284
285
286
287
288

Sect
or
SubSubSect
Sub-

Cultural services

246

Sub-Sector

Sector

Pre-primary and primary

education education
Secondary

SubSector
Sub-

Post-secondary non-tertiary
educationeducation
Tertiary

Sector
SubSector
Sub-

Education not definable by

level
Subsidia
to education

Sector
SubSector
SUb-

ry
R&D
Educatio
School

Sector
SubSector
Sub-

Buildings
Educatio
n n.e.c.
Not
yet

Sector
SubSector
Sub-

assigned

Sector

Social protection

Sector

Sickness and disability (Persons with Disabilities)

Sub-Sector

Old age (Senior Citizens)

Sub-Sector

Survivors (Gender and Development, Internally Displaced

Persons and Disaster Relief Assistance)
Family and children (Street Families)

SUb-Sector
Sub-Sector

Unemployment (Labor Standards, Minimum Wages,

Emergency Employment, etc.)
Housing

Sub-Sector

Pantawid Pamilya Program or the Conditional Cash

Transfer (CCT)
Social exclusion n.e.c

Sub-Sector

Sub-Sector

Sub-Sector

289
290
291
292

R&D Social protection

Sub-Sector

Local membership
to insurance (SSS,
Phil Health, GSIS,areas
Conflict-affected

Sub-Sector

Social protection n.e.c.

Sub-Sector

Sub-Sector

Note: "n.e.c." - Not Elsewhere Classified

Business Rules for MFO/PAP Sector Outcomes:
The Sector Code shall not be utilized, these are intended as headings. Only the Sub-Sector
Code shall be utilized.
All MFO/PAPs are required to have Sub-Sector Outcome Code Value.

UACS MFO/PAP Element - Horizontal

Outcome Code Values

The following are the Horizontal Outcome Code Values:

Code Value
01
02

03

Description
Disaster Related
Climate Change - Mitigation
Climate Change - Adaptation

Business Rules for MFO/PAP Horizontal

Outcomes:

The Horizontal Outcome shall only be utilized for applicable Program, Activity, or Project
(P/A/P). If the P/A/P is not applicable to any Horizontal Outcome, the code value is 00.

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