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UACS Coding Framework

MFO/PAP Code Segments

MFO/PAP Code
9 Digits
Activity Code
Program
1 digit

MFO
2 digits

Project
1 digit

Project Category
2 digits

1st Level
2 digits

2nd Level
4 digits

Project Sub-Category
2 digits

Project Title
4 digits

Activity Code
Purpose (SPF)
1 digit

1st Level
2 digits

2nd Level
2 digits

3rd Level
4 digits

Refinement/Improvement of
the
UACS Code Structure

 The revision to the coding structure was

approved by the PFM Committee on April
30, 2014
The PFM Budget Reporting and
Performance Standard (BRPS) PIU is in the
process of formalizing the coding structure
revision and code values
A Joint Circular (or Budget Circular) will be
issued to inform all agencies / users This
will be done as soon as possible.
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UACS Coding Framework

(Revised/Improved)

The Revised/Improved UACS

Implementing UACS for Budget

Execution Processes
The UACS Code Structure has worked

well for the Budget Preparation

process
There is a need for some refinement
of the UACS Code Structure as the
code structure gets applied in the
Budget Execution, Accounting,
Disbursement, Reporting process
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Identified Needed UACS

Refinements:
Change in Budget base from
Performance-Informed Budget
(PIB) Output to Outcome-based
budget
Identification (tagging) of Sector
and Sub Sector (using CoFoG),
and Horizontal Programs (many
agencies) for Budget Preparation
and Execution (e.g. Disaster
Related, Climate Change, etc.)

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Existing UACS is not designed for

Integration of Tagging under
Outcomes, Sectors / Sub Sectors,
Horizontal Programs, etc. when the
MFO/PAP Code was structured the
structure was setup for vertical
programs (within agency).

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In MFO/PAP, additional 6-digit codes for:

Sector / Sub Sector (CoFoG) 3
digits
Horizontal Programs 2 digits
Additional 1 digit to the Project
Title

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Refinement to MFO/PAP Code

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Proposed for the MFO-PAP Element to

address Outcomes is to utilize the Sectors /
Sub Sectors from the Classifications of
Functions of Government (CoFoG). This is
the internationally recognized sectors for
Outcome. This would be a 3 digit code
Proposed for the MFO-PAP Element to
address specific Horizontal Programs is a 2
digit code for this. This would include items
for Climate Change, Disaster Related,
MITHI, Poverty Reduction, etc.
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Outcome Sector / Horizontal (5-Digit), MFO/PAP

Example of Sector / Sub Sector (COFOG)

Codes
010
020
030
040
050
060

070
080
090

General Public Services

Defense
Public Order and Safety
Economic Affairs
Environmental Protection
Housing and Community Amenities
061 Housing Development
062 Community Development
063 Water Supply
064 Street Lighting
Health
Recreation, Culture, Religion
Education

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Outcome Sector / Horizontal (5-Digit), MFO/PAP

Example of Horizontal Programs

Code
Value
01
02
03
04
05
06
07

Description
Employment
Disaster Related
Climate Change
Poverty Reduction
MITHI (Medium Term ITC
Harmonization Initiatives)
Grassroots Participatory Budget
Program Budget
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Outcome Sector / Horizontal (5-Digit), MFO/PAP

Every MFO/PAP Code shall be attributed to

one or more outcome sector, and may or may
not have horizontal program.

In the absence of horizontal program the code

shall be outcome sector, example 020 for
Defense and 00, or in full 020 00.

Another example is outcome sub-sector 061

for Housing Development, and horizontal
program 02 for Disaster Related, the
complete code is 061 02
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Project Title (additional 1-Digit), MFO/PAP

MFO/PAP Activity Level 2 / Project

Title
Some large agencies may have huge
number of projects that may exceed the
existing 4-digit code (9,999) within a few
years.
Increasing the project code to 5-digit
(99,999) should be sufficient to handle the
code for many decades.
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Questions and
Comments?

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Thank You!