The Revised Chart of Accounts

What is UACS?
• Unified Account Code Structure (UACS)
- is a government-wide harmonized budgetary,
treasury and accounting code classification structure
-jointly developed by the DBM, COA,DOF and BTr
- aims to facilitate financial reporting and
consolidation of actual revenue collection and
expenditures,
-enable the assessment of outturns against
transparency/accountability and improve efficiency in
terms of utilization of government funds.
 Unified Account Code Structure
(UACS)
• Objective
– to establish the accounts and codes needed in reporting the
financial transactions of the National Government of the
Republic of the Philippines.
– to provide a framework for identifying, aggregating andreporting
financial transactions in budget preparation, execution,
accounting and auditing.
• Purpose
– to enable the timely and accurate reporting of actual revenue
collections and expenditures against budgeted programmed
revenues and expenditures.
 Key Elements of UACS
1. Funding Source Code
2. Organization Codes
3. Location Codes
4. Major Final Output (MFO) / Program,
Activity and Project (PAP) Codes
5. Object Codes
Funding source Code

Financing Source 1st digit

Authorization 2nd & 3rd digits

Fund Category Last 3 digits

example
C:\Users\ester\Downloads\Fund source.pdf
 Funding Source Code
Financing Source Authorization Fund Category

New General
Specific Budgets of National Government Agencies
General Fund Appropriations
GoP Counterpart Funds and Loans/Grants from
Continuing Development Partners
Off-budgetary Fund Appropriations Allocations to Local Government Units
Supplemental Budgetary Support to Government Corporations
Appropriations
Retained Income/ Financial Assistance to Metro Manila Development
Receipts Automatic Authority

Appropriations Special Accounts in the General Fund

Revolving Fund Special Purpose Funds
Unprogrammed Funds
Unprogrammed Funds
Retained Income/
Custodial Fund Funds Retained Income/Funds

Revolving Funds
Revolving Funds
Trust Receipts

Trust Receipts Others (Specify)

 Organization Codes

Department Code

Agency Code

Lower-level
Operating Unit

example
C:\Users\ester\Downloads\Organizational Codes.pdf
 DEPARTMENT UACS
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
 AGENCY UACS
Senate - Proper 01 001
Commission on Appointments 01 003
House of Representatives - Proper 01 004
Office of the Secretary 01
Agricultural Credit Policy Council 05 002
Bureau of Fisheries and Aquatic Resources 05 003
National Book Development Board 07 002
National Council for Children's Television 07 003
MSU-Iligan Institute of Technology 08 093
Bukidnon State University 08 089
Environmental Management Bureau 10 002
Mines and Geo-Sciences Bureau 10 003
Bureau of Customs 11 002
Bureau of Internal Revenue 11 003

Commission on Population 13 002

 LOWER LEVEL OPERATING UNIT UACS
Central Office 01
Staff Bureaus 02
Department/Agency Regional Offices/Centers for Health
03
Development/Regional Field Units – DA
State Universities and Colleges – Campuses 04
Provincial Offices – DAR and DENR 05
National Irrigation Administration Regional Offices – DA 06
Extension or Field Offices - CDA-DOF/Penal Colonies –
BUCOR 07
Schools Division/District Offices – DEPED 08
Secondary Schools - DEPED/Campuses – PSHS 09
Revenue Regional Offices* – BIR 11
Special/Retained Hospitals – DOH 14
Embassies/Consulates General/Manila and Regional
Consular Offices – DFA 13

Revenue District Offices** – BIR 12

Treatment and Rehabilitation Centers – DOH 15

 Location Codes

Region Code

Province Code

City/ Municipality Code

Barangay Code

example
C:\Users\ester\Downloads\PSA-MAKATI-PSGC_SUM-SEPT2014.pdf
 3RD LEVEL 4TH LEVEL

09 73 10 001

2ND LEVEL BRGY MULTUPLIER

1ST LEVEL

MUN. MULTIPLIER
 Major Final Output (MFO) / Program,
Activity and Project (PAP) Codes

Program/ Project/ Purpose

MFO/ Project Category/

1st Level Activity

1st Level Activity/

Project Sub-Category/
2nd Level Activity

1st Level Activity/

Project Sub-Category/
example 2nd Level Activity
C:\Users\ester\Downloads\MFO.pdf
 Object Codes

COA
Chart of Accounts

Sub-object
example
C:\Users\ester\Videos\bluetooth\ACCOUNTING
REVIEWERS\GAM_for NGAs_Volume_III.pdf