the unified accounts code structure

7/23/2019 The Unified Accounts Code Structure

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E. BARRIENTOS, A.J. GASPAR, M.ORLINA

The Unifed Accounts CodeStructure UACS!



M"#or $in"% Out&ut M$O!'Pro(r"),Acti*it+, Pro#ect PAP! Codes

A.J. GASPAR



C%"ssifc"tions o- the $unctions o-the Go*ern)ent CO$OG!

e*e%o&ed /+ the Or("ni0"tion -orEcono)ic Coo&er"tion "nd e*e%o&)entOEC!

C%"ssifes (o*ern)ent e1&enditure d"t"-ro) the s+ste) o- N"tion"% "ccounts /+the &ur&ose -or 2hich the -unds "re used.




The 3st %e*e% CO$OG s&%its e1&enditure d"t"into 435 -unction"% (rou&s673. Gener"% &u/%ic ser*ices

8. e-ense

9. Pu/%ic order "nd s"-et+:. Econo)ic ";"irs

<. En*iron)ent"% &rotection

=. >ousin( "nd co))unit+ ")enities

?. >e"%th@. Recre"tion "nd cu%ture

. Educ"tion

35. Soci"% &rotection




The 8nd %e*e% CO$OG -urther s&%its the 3st %e*e% (rou& u& to 38 su/(rou&s



Business Ru%es -or UACS M$O'PAPSector Outco)es

The sector code shou%d ne*er /e uti%i0ed.A%% M$O'PAPs "re REUIRE to h"*e Su/sector Outco)e Code D"%ue.

The su/sector is AUTOMATICALL re%"tedto the Sector (rou&.

The 2ordin(s o- the su/sector "reintern"tion"%%+defnedsu/sectors "nd thedescri&tion o- e"ch su/sector is f1ed.



>ori0ont"% Outco)e'Pro(r")A s&ecifc &ro(r") i)&%e)ented 2ith the

"i) o- "chie*in( co))on &o%ic+ o/#ecti*es")on( (o*ern)ent "(encies.



Business Ru%es -or >ori0ont"%Pro(r")s

E*er+ M$O'PAP Code sh"%% /e "ttri/uted toone outco)e su/sector, "nd may or maynot have hori0ont"% &ro(r").

In the "/sence o- hori0ont"% &ro(r"), thecode sh"%% /e outco)e su/sector.



M"#or $in"% Out&ut M$O!A (ood or ser*ice th"t " de&"rt)ent or

"(enc+ is )"nd"ted to de%i*er e1tern"%c%ients throu(h the i)&%e)ent"tion o-&ro(r"), "cti*ities "nd &ro#ects.

It shou%d /e 2ithin the de&"rt)ent or"(enc+Fs contro% "nd /e )e"sur"/%e,)"n"(e"/%e, "nd "udit"/%e.

E1")&%es7 re(u%"tor+ ser*ices, he"%thser*ices, educ"tion ser*ices, "nd"(ricu%tur"% ser*ices.



Pro(r")An inte(r"ted (rou& o- "cti*ities th"t

contri/utes to "n "(enc+ or de&"rt)entFscontinuin( o/#ecti*e.

E1")&%es7 Gener"% Ad)inistr"tion "ndSu&&ort, Su&&ort to O&er"tions, etc.



Acti*it+A 2or &rocess th"t contri/utes to the

-u%f%%)ent o- " &ro(r") or &ro#ect.



Pro#ectA s&eci"% de&"rt)ent or "(enc+

undert"in(s c"rried out 2ithin " defniteti)e-r")e "nd 2hich "re desi(ned to&roduce " &redeter)ined )e"sures o-

(oods or ser*ices.



B"sic Ru%es -or M$O, Pro(r") "ndActi*it+

The frst &ro(r") is the General and Support(GAS) 2hich consists o- "cti*ities in*o%*in( theo*er"%% "d)inistr"ti*e )"n"(e)ent su&&ort tothe entire "(enc+ o&er"tion.

The second &ro(r") is Support toOperations (STO) 2hich consists o- "cti*itiesth"t &ro*ide technic"% "nd su/st"nti*e su&&ortto the o&er"tions "nd &ro#ects o- thede&"rt)ent'"(enc+.

The third &ro(r") is Operations, 2hichconsists o- "cti*ities directed "t -u%f%%in( thede&"rt)ent'"(enc+ )"nd"te.



B"sic Ru%es -or M$O, Pro(r"), "ndActi*it+

An+ re-erence to %oc"tion such "s Re(ion ori*ision! or i)&%e)entin( unit such "s schoo%s!)ust not "&&e"r in the descri&tions -or PAPcodes, "s the+ do not co)&%+ 2ith the defnitions

in the OPI$ Re-erence Guide -or M$Os, &ro(r")s,"cti*ities, "nd &ro#ects. Codin( -or Re(ion"%OHces or the e&EdFs i*ision OHces "ndSecond"r+ Schoo%s is )"n"(ed under theo&er"tin( unit se()ent o- or("ni0"tion codin(.

$or re&resent"tion &ur&oses in the NEP'GAA,&ro#ects "nd SP$s sh"%% not /e "ttri/uted to "&"rticu%"r M$O.



UACS Codes -or Pro(r"), Pro#ects,or Pur&ose



Pro#ect C"te(or+$or UACS &ur&oses, it is defned "s "

c%"ssifc"tion or (rou& o- &ro#ects h"*in(co))on u"%ities.

This is di*ided into7Ph+sic"% In-r"structureNonPh+sic"% In-r"structure



UACS Codes -or Pro#ect C"te(or+



$AsIs there " &ossi/i%it+ th"t one &ro#ect su/

c"te(or+ )"+ "&&e"r in )ore th"n one&ro#ect c"te(or+

C"n " Pro#ect Tit%e /e "&&%ic"/%e to /oth

Pro#ects "nd O&er"tionsKi%% the M$O'PAP Code /e the s")e or is it

ch"n(in( e*er+ +e"r

I- " &ro#ect or "n "cti*it+ is co)&%eted, c"nthe Code /e uti%i0ed -or "nother &ro#ect or"cti*it+ in the succeedin( +e"r



M$O'PAP -or S&eci"% Pur&ose $undSP$!

S&eci"% &ur&ose -unds SP$s! "re %u)&su) -undsinc%uded in the GAA 2hich "re not 2ithin the"&&ro*ed "&&ro&ri"tions o-de&"rt)ents'"(encies'%o2er %e*e% o&er"tin( units,"nd 2hich "re "*"i%"/%e -or "%%oc"tion to "n+de&"rt)ent'"(enc+'%o2er %e*e% o&er"tin( unit orLGU -or " s&ecifc &ur&ose, "s )"+ /e du%+"&&ro*ed in "ccord"nce 2ith the S&eci"% Pro*isionson the use o- such -unds.

The M$O'PAP Code to /e used -or the SP$s sh"%% /edeter)ined /+ the BM su/#ect to the UACSAd)inistr"tion Procedures on u&d"tin( the UACSre&ositor+.



O/#ect Codes

A.J. G"s&"r



O/#ect Code The o/#ect c%"ssifc"tion co*ers "%% fn"nci"%

tr"ns"ctions o- the (o*ern)ent, such "s,/ut not %i)ited to, (oods or ser*ices"cuired, &"+)ents )"de, the source o-

re*enue or the c"use o- incre"ses ordecre"ses in "ssets "nd %i"/i%ities.



Pur&ose o- O/#ectIn-or)"tion The o/#ect in-or)"tion &ro*ides " )ethod -or

c%"ssi-+in( "nd codin( tr"ns"ctions to en"/%e there&ortin( o- in-or)"tion inc%udin( the i)&"ct o-(o*ern)ent re*enues "nd e1&enditures on theecono)+!, "s 2e%% "s the n"ture "nd st"nd"rd

c%"ssifc"tion o- tr"ns"ctions -or intern"%de&"rt)ent"% "n"%+sis, "s 2e%% "s -or decision)"in( &ur&oses o- o*ersi(ht "(encies.

In "ddition, the o/#ect codin( in the in-or)"tion

s+ste) &ro*ides re&ositor+ o- (o*ern)ent2idein-or)"tion, 2hich c"n /e used /+ o*ersi(ht"(encies 2ithout reuirin( de&"rt)ents "nd"(encies to su/)it "ddition"% re&orts.



Sources "nd B"sis o- O/#ect Codin(E%e)ents

Sources7 The codes -ro) COA Re*ised Ch"rt o- Accounts

&re&"red -or "ccru"% /"sis fn"nci"% re&ortin( The "ddition o- so)e su/o/#ect codes "nd

Addition"% e1&enditure "ccounts desi(ned -orc"sh /"sis /ud(etin(, such "s those o- c"&it"%out%"+s.

The /"sis -or codin( the o/#ect c%"ssifc"tion in

the COA Re*ised Ch"rt o- Accounts is "ccru"%"ccountin(, 2hich reuires tr"ns"ctions to /erecorded in the &eriod 2hen the+ occur.



The C%"ssifc"tion $r")e2or -orO/#ect Codin(



efnition o- Ter)sAssets The econo)ic resources o- "n "(enc+ th"t "re

reco(ni0ed "nd )e"sured in con-or)it+ 2ith(ener"%%+ "cce&ted "ccountin( &rinci&%es.

Li"/i%ities The econo)ic o/%i("tions o- "n "(enc+ th"t

"re reco(ni0ed "nd )e"sured in con-or)it+2ith (ener"%%+ "cce&ted "ccountin( &rinci&%es.

Euit+ The residu"% interest o- the (o*ern)ent in "n

"(enc+.



efnition o- Ter)sInco)e The (ross ino2 o- econo)ic /enefts or ser*ice

&otenti"% durin( the re&ortin( &eriod, 2hen thoseino2s resu%t in "n incre"se in net "ssets'euit+,other th"n incre"se re%"tin( to contri/utions -ro)the (o*ern)ent.

E1&ensesecre"se in econo)ic /enefts or ser*ice &otenti"%

durin( the re&ortin( &eriod in the -or) o- outo2s

or consu)&tion o- "ssets or incurrence o- %i"/i%itiesth"t resu%t in decre"se in net "ssets'euit+, otherth"n those re%"tin( to distri/ution to o2ners.

%% % -



A%%ot)ent C%"sses o-E1&enses



Res&onsi/%e "(encies -or the dis"((re("tion o-

O/#ect Code Into Su/O/#ect Codes



E1")&%es o- O/#ect Codes



Retire)ent "nd Li-e Insur"ncePre)iu)

Person"% Sh"reCh"r(ed "("inst Personne% Ser*ices PS!

/ud(et o- the "(enc+ under $undin( SourceCode 53353353 "nd O/#ect Code

<535353553 -or s"%"riesGo*ern)ent Sh"reCh"r(ed to Auto)"tic A&&ro&ri"tion on RLIP,

2ith -undin( Source Code 5335:358 "nd

O/#ect Code <535953555



>"r)oni0"tion o- Codin( -or C"&it"%Out%"+s

Accordin( to "ccru"% "ccountin( &rinci&%es, thee1&enditure shou%d /e reco(ni0ed "s "n "ssetin the -or) o- In-r"structure Construction inPro(ress "t the &oint o- dis/urse)ent. This

&rocess 2ou%d )ost %ie%+ /e "uto)"ted inGo*ern)ent Inte(r"ted $in"nci"% M"n"(e)entIn-or)"tion S+ste) GI$MIS! so th"t s&endin(is sho2n "s c"&it"% out%"+s in BM)"n"(e)ent re&orts, "nd "s c"&it"% out%"+s in

the C"sh $%o2 St"te)ent, /ut "s "n "sset inthe St"te)ent o- $in"nci"% Position "nd notdisc%osed in the Inco)e "nd E1&ense Account.



Tr"nsitor+ Me"sureAccordin( to N"tion"% Bud(et Circu%"r No. <<: d"ted M"rch

3:, 853:, 4Con*ersion o- Codes to Con-or) to the UACS6,"s " tr"nsition )e"sure to "%%o2 Go*ern)entA(encies'O&er"tin( Units suHcient ti)e in the-")i%i"ri0"tion o- the UACS Codes, the BM sh"%% sti%%

reect the &re*ious codes "%on(side the UACS codes in there%e"se docu)ents. >o2e*er, "%% N"tion"% Go*ern)entA(encies "nd O&er"tin( Units "re "uthori0ed to )"e thenecess"r+ con*ersion o- the "&&ro&ri"te codes,&"rticu%"r%+ on the -undin( source "nd or("ni0"tion codes,to con-or) to the &rescri/ed UACS codes. In c"se o- "n+

discre&"nc+ noted in the indic"ted UACS codes &erSARO'NCA *is*is the UACS M"nu"%, the codes &er UACS)"nu"% sh"%% /e "do&ted /+ the "(enc+ concern.



Re-erences

Unifed Accounts Code Structure (UACS) Primer

UACS ManualGovernment Accounting by A. Punzalan and M. Cardona

the unified accounts code structure

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