u nified a ccounts c ode s tructure application course for the caraga state university december 8,...

UUNIFIED NIFIED AACCOUNTS CCOUNTS CCODE ODE

SSTRUCTURETRUCTURE

UUNIFIED NIFIED AACCOUNTS CCOUNTS CCODE ODE

SSTRUCTURETRUCTUREAPPLICATION COURSEAPPLICATION COURSEAPPLICATION COURSEAPPLICATION COURSE

FOR THE FOR THE FOR THE FOR THE

Caraga State University Caraga State University December 8, 2014

STATE UNIVERSITIES AND COLLEGESSTATE UNIVERSITIES AND COLLEGES

(FUNDING SOURCE CODE)(FUNDING SOURCE CODE)(FUNDING SOURCE CODE)(FUNDING SOURCE CODE)

UACS Coding UACS Coding FrameworkFramework(Existing)(Existing)

3

Implementing UACS for Budget Execution Processes

The Unified Accounts Code Structure has worked well for the Budget Preparation process.

There is a need for some refinement of the UACS as the code structure gets applied in the Budget Execution, Accounting, Disbursement, and Reporting process.

Refinement/Improvement of the

UACS Code Structure UACS Code Structure

5

Implementing UACS for Budget Execution Processes

This a normal evolution of a coding structure as it begins to be utilized extensively.

It is important to maintain the existing structure as much as possible to maintain the integrity of the existing data (in budget preparation). This can best be achieved by adding an additional code sub-elements where needed and leave existing elements intact where possible.

6

Identified Needs for UACS Refinements:

One existing fund code in NSACS to multiple funding source in UACS (e.g. existing Fund 101 and Fund 102 has more than 34 and 86 Funding Source Codes, respectively);

Fund clustering needed for Accounting and maintenance of Bank Accounts.

7

• The revision to the coding structure was approved by the PFM Committee on April 30, 2014

• The revision has been approved by the DBM Executive Committee in June, 2014

• A Joint Circular will be issued to inform all agencies / users, and is now finalized.

UACS Coding Framework UACS Coding Framework (Revised/Improved)(Revised/Improved)

The Revised/Improved UACSThe Revised/Improved UACS

Total - 54 DigitsFunding Source - 8Organization Code - 12Location Code - 9MFO/PAP - 15Object Code - 10

11

Funding Source Segment

Code Element

Fund Cluster 1st & 2nd DigitFinancing Source 3rd Digit

Authorization Code 4th & 5th Digit

Fund Category 6th to 8th Digit

UACS Element UACS Element – Funding Source– Funding Source

12

Fund Cluster is an aggregation of Funding Source for the purpose of recording transactions and report preparation in the Accounting processes (otherwise accounting books are for Each Funding Source Code).

Fund Cluster

13

Fund Clusters for Funding Source Code01 – Regular Agency Fund02 – Foreign Assisted Projects Fund03 – Special Accounts – Locally Funded/Domestic Grants Fund04 – Special Accounts – Foreign Assisted/Foreign Grants Fund05 – Internally Generated Funds06 – Business Related Funds07 – Trust Receipts

Refinement to UACS Funding Source Code – Fund Cluster

14

Sample Funding Source Code – UACS (new)

Fund Cluste

r

Finan cing

Source

Authorization Code

Fund Cate gory

Description Full Funding Source Code

01Regular Agency Fund

1 General Fund

01New General Appro.

101Specific Budget of NGAs

01101101

409

Allocation for Capital Outlays of State Universities and Colleges (SUCs)

01101409

04 Automatic Appro.

102Retirement and Life Insurance Premiums

01104102

15


Fund Cluste

r

Finan cing

Source

Authorization Code

Fund

Cate

gory

Description

Full Funding Source Code

02Foreign Assisted Projects Fund

1 General Fund

01 New General Appro.

151

GOP Counterpart Funds

02101151

163

International Bank of Reconstruction and Development (IBRD)

02101163

177

United States02101177

16


Fund Cluste

r

Finan cing

Source

Authorization Code

Fund

Cate gory

Description


03Special Accounts– Locally

Funded/Domestic Grants Fund

1 General Fund

04 Automatic Appropriation

329DepEd - Early Childhood Care and Development Council (Share from PAGCOR)

03104329

330

DepEd – National Book Development Board (Instructional Materials Development Center Fund – RA 8047)

03104330

17


Fund Cluste

r

Finan cing

Source

Authorization Code

Fund

Cate

gory

Description


04Special Accounts - Foreign Assisted/ Foreign Grants Fund

1 General Fund

04Automatic Appropriation

151

GOP Counterpart Funds

04104151

163

International Bank of Reconstruction and Development (IBRD)

04104163

170

Netherlands04104170

177

United States04104177

Purpose is to identify if the source of the funding is within or outside the General Fund, which is the case for all budgeted new and continuing or automatic appropriations. 18


Code Element

Fund Cluster 1st & 2nd DigitFinancing Source 3rd DigitAuthorization 4th & 5th Digit


Financing Source CodeFinancing Source Code

19

Financing Source

Composed of all receipts or revenues that:

20

- General Fund

are available for any purpose that Congress may choose to apply, and do not otherwise accrue to other funds.

Refers to the receipts for expenditure items that are not part of the NEP, and which are authorized to be deposited in government financial institutions.

21

- Off-Budgetary Funds

In the future, these shall form part or will be addressed thru the Treasury Single Treasury Single Account Account (TSA).

These are receipts or cash received by any government agency – whether from private source or another agency – to fulfill a specific purpose. This includes receipts collected by an agency, as an agent for another entity.

22

- Custodial Funds

This specifies the legislative authority of funding/ appropriation which is commonly called the “legal basis” of the funding source.

23


Code Element

Fund Cluster 1st & 2nd DigitFinancing Source 3rd Digit

Authorization 4th & 5th DigitFund Category 6th to 8th Digit

Authorization CodeAuthorization Code

24

Authorization Code

Authorization Code

– – New General AppropriationNew General AppropriationThese are annual appropriations for incurring obligations during a specified budget year as listed in the GAA.

25

Example:

RA 10633 – FY 2014 GAA

Authorization Code

– – Continuing AppropriationContinuing AppropriationThese are authorizations to support obligations for a specified purpose or project, even when these obligations are incurred beyond the budget year.

26

Example:

RA 10352 – FY 2013 GAA (Available for obligation in 2014 pursuant to Congress Joint Resolution No. 01 dated December 26, 2013, and DBM NBC 553 dated February 28 2014.)

Authorization Code

– – Supplemental AppropriationSupplemental AppropriationAre additional appropriations enacted by Congress to augment original appropriations that have proven insufficient for their intended purpose because of economic, political or social conditions.

27

Example:

RA 10634 – FY 2013 Supplemental Appropriation for the Disaster Risk Reduction and Management Fund (DRRMF)

Authorization Code

– – Automatic AppropriationAutomatic AppropriationThese are authorizations made annually or for some other period specified by law, by virtue of standing legislation, which do not require periodic action by Congress.

28

Examples:

Retirement and Life Insurance Premium - Government Share

Motor Vehicles Users’ Charge - RA 8794

(An act imposing charges to owners of Motor Vehicles that is automatically appropriated for the purpose of Road Maintenance)

Authorization Code

– – Unprogrammed FundsUnprogrammed FundsAre standby appropriations for priority programs or projects of the government, the utilization of which may be approved if any of the following circumstances are met: Revenue collections for the year exceeds target;New revenues not included in the original revenue targets are successfully generated; orForeign loan proceeds are generated for newly approved projects covered by perfected loan agreements.

29

Authorization Code

30

Examples of Unprogrammed Fund:

General Fund Adjustments

Budgetary Support to Government-Owned and/or Controlled Corporations

Support to Foreign-Assisted Projects

Authorization Code

– – Retained Income/FundsRetained Income/FundsThese are collections that are authorized by law to be utilized directly by agencies for their operations or specific purpose.

31

Example:

ALL SUCs Internally Generated Income (Tuition and matriculation fees/other receipts - R.A. 8292)

Authorization Code

– – Revolving FundsRevolving Funds

These are receipts derived from business-type activities of departments/agencies as authorized by law, and which are deposited in an authorized government depository bank. These funds shall be self-liquidating. All obligations and expenditures incurred because of these business-type activities shall be charged against the Revolving Fund.

Example: Example: Income derived from rentals for the use of buildings ad facilities or from fees imposed for board and lodging by agencies to be used for the MOOE and Capital Outlay of said buildings and facilities … (Sec. 9 of RA 10633 FY 2014 GAA)

32

Authorization Code

– – Trust ReceiptsTrust ReceiptsThese are receipts that are officially in the possession of government agencies or a public officer as trustee, agent, or administrator, or which have been received for the fulfillment of a particular obligation.

33

Authorization Code

Trust Receipts covers:Trust Receipts covers:

34

1.1. Inter-agency Transfer Funds (IATF) Inter-agency Transfer Funds (IATF) (UACS (UACS Code 07308601)Code 07308601) - - receipts or fund transfers from any government-agency or GOCC to another agency, and which are deposited in the National Treasury to facilitate project implementation.

Example: Example: Agrarian Reform Fund of the DAR to cover FMR to

be implemented by the DPWH.

Authorization Code


35

2.2. Receipts Deposited with the National Receipts Deposited with the National Treasury other than IATF Treasury other than IATF (UACS Code (UACS Code 07308602) 07308602) - receipts from other sources—including private persons or foreign institutions—which are deposited with the National Treasury, pursuant to E.O. No. 338, for the fulfillment of some obligations.

Examples: Examples: UP - Legal Research Fund (FUND 187) - R.A.

No. 3870 as amended by P.D. Nos. 200 and 1856

SUCs - Grants and donations coming from other government and non-government agencies

Authorization Code


36

3.3. Receipts Deposited with Authorized Receipts Deposited with Authorized Government Depository Banks (AGDB) Government Depository Banks (AGDB) (UACS (UACS Code 07308603) Code 07308603) - receipts from other sources that should be deposited in the AGDB for the fulfillment of some obligations.

Examples: DepED – National Book Development Board Trust

Fund (Contributions from PAGCOR and PCSO – R.A. 9521)

DepEd - National Endowment Fund for Children’s Television (Contribution from PAGCOR and PCSO – R.A. 8370)

The Fund Category Code identifies specific funds maintained by the agency for accounting purposes, as well as for recording and reporting financial transactions.

37


Code Element

Fund Cluster 1st & 2nd Digit

Financing Source 3rd Digit

Authorization 4th & 5th Digit


Fund CategoryFund Category

38

Fund Category Code/Table

39

Fund Category Code/Table (cont.)

41

Some conversion issues:

One existing fund code in NSACS to multiple funding source in UACS;

Insufficient if not unavailable information in the maintenance of the Subsidiary Ledgers in Accounting;

Inadequate preparation for the upgrade of existing IT financial systems to be UACS compliant;

Fund clustering needed for Accounting and Bank Accounts

Existing Fund Codes Structure Existing Fund Codes Structure per National Standard Agency Coding System (NSACS)per National Standard Agency Coding System (NSACS)

Fund Code

Fund Description

101 General Fund

102Foreign-Assisted Projects (IBRD Loan No. 3435 PH, CY

1997)

102Foreign-Assisted Projects (VISCA-GTZ Ecology Project, RA 8250)

151 Fund for PS of Income Generating Units- UP P18M

151Special Account in the General Fund- Special Provision of Unprogrammed Fund on the Use of Income

161 Revolving Fund (Income-Food Production Program)164 Revolving Funds - UP Income Receipts

171Barangay Integrated Development Approach for Nutrition Improvement (Netherland Grant)

171 Grants from Telefunkon Semiconductors, Inc.

42

Specific Funds utilized by the SUCs

How is How is Fund Code 101 Fund Code 101 in UACS?in UACS?

43

Authorization Codes

Financing Source

Fund Categories

Fund Cluster

New Funding Source Code New Funding Source Code from Fund 101from Fund 101per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Fund Cluste

r

Finan-cing

Source

Authori-

zation Code

Fund Catego

ryDescription


01 Regular Agency Fund

1 General Fund

01 New General Appropriation

101 Specific Budget of NGAs

01101101

406 Miscellaneous Personnel Benefits Fund (MPBF)

01101406

407 Pension and Gratuity Fund

01101407

409


01101409

44


Fund Cluste

r

Finan-cing

Source

Authori-

zation Code

Fund Catego

ryDescription



1 General Fund

02 Continuing Appropriations

101 Specific Budget of NGAs

01102101

406 Miscellaneous Personnel Benefits Fund (MPBF)

01102406

407 Pension and Gratuity Fund

01102407

409


01102409

45


Fund Clust

er

Finan-cing

Source

Authori-

zation Code

Fund Categ

oryDescription



1 General Fund

03 Supplemental Appropriations

101 Specific Budget of NGAs 01103101

04 Automatic Appropriations

102 Retirement and Life Insurance Premium

01104102

05 Unprogrammed Funds

101 Specific Budget of NGAs 01105101

421 General Fund Adjustment

0110542146

New Funding Source Code New Funding Source Code per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

47

Under the UACS Manual, the Existing Funds 101 and 103 has corresponding 34 and 21 funding source codes, respectively.

Based on the Fund Clustering, Cluster 01 corresponds to Sixty (60) Funding Source Code in existing UACS.

How is How is Fund Code 102 Fund Code 102 in UACS?in UACS?

48

Authorization Codes

Financing Source

Fund Categories

Fund Cluster

New Funding Source Code New Funding Source Code from Fund 102from Fund 102per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)Fund Clust

er

Finan-cing

Source

Authori-

zation Code

Fund Categor

yDescription


02 Foreign Assisted Projects Fund

1 General Fund

01 New General Appropriations

151GOP Counterpart Funds

02101151

163International Bank of Reconstruction and Development (IBRD)

02101163

177 United States 02101177

49

New Funding Source Code New Funding Source Code from Fund 102from Fund 102per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)Fund Clust

er

Finan-cing

Source

Authori-

zation Code

Fund Categor

yDescription


02 Foreign Assisted Projects Fund

1 General Fund

02 Continuing Appropriations


02102151

163International Bank of Reconstruction and Development (IBRD)

02102163


50


51

Under the UACS Manual, the Existing Fund 102 has corresponding eighty six (86) funding source codes.

This has the same grouping for Fund Clustering under Cluster 02 which corresponds also to 86 Funding Source Code in existing UACS.

New Funding Source CodeNew Funding Source Codeper Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Fund Cluste

r

Finan-cing

Source

Authorizat

ion Code

Fund Catego

ryDescription


03 Special Accounts – Locally Funded / Domestic Grants Fund

1 General Fund

04 Automatic Appropriations

329DepEd - Early Childhood Care and Development Council (Share from PAGCOR)

03104329

330DepEd – National Book Development Board (Instructional Materials Development Center Fund – RA 8047)

03104330

52

from Funds 151, 152, 153, 158

Under the UACS Manual, the Existing SAGFs has corresponding sixty-two (62) funding source codes, and became sixty-four (64) when clustered (Cluster 03).

New Funding Source Code New Funding Source Code from from Fund 171Fund 171per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Fund Clust

er

Finan-cing

Source

Authori-

zation Code

Fund Catego

ryDescription


04

Special Accounts– Foreign Assisted/Foreign Grants Fund

1 General Fund

04Automatic Appropriations


04104151

163 IBRD 04104163

170 Netherlands 04104170


Under the UACS Manual, these funds has corresponding thirty-five (35) funding source codes, but when clustered, it only covered twenty-eight funding source codes.

New Funding Source Code New Funding Source Code Off-BudgetaryOff-Budgetary per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Fund Cluste

r

Finan-cing

Source

Authori-zation Code

Fund Category

Description


05 Internally Generated Funds

2 Off-Budgetary Funds

06 Retained Income/Funds

441

SUCs - Internally Generated Income (Tuition and matriculation fees/ other receipts - R.A. 8292)

05206441

54

Retained Income/Funds

Under the UACS Manual, the Retained Income/Funds has corresponding sixteen (16) funding source codes, and clustered in the same group.

New Funding Source Code New Funding Source Code Off-BudgetaryOff-Budgetary per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Fund Cluste

r

Finan-cing

Source

Authori-

zation Code

Fund

Category

Description


06 Business Related Funds

2 Off-Budgetary Funds

07 Revolving Funds

511

DBM – Procurement Service Revolving Fund (Sec. 4 of E.O. 359 and Special Provision No. 1 of RA 7663)

06207511

55

Revolving Funds – Fund 161

Under the UACS Manual, the Revolving funds has corresponding forty-nine (49) funding source codes, and clustered in the same group.

New Funding Source Code New Funding Source Code Custodial FundsCustodial Funds per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Fund Cluste

r

Finan-cing

Source

Authori-

zation Code

Fund Category

Description


07 Trust Receipts

3 Custodial Funds

08 Trust Receipts

601 Inter-agency Transferred Fund (IATF)

07308601

602 Receipts Deposited with BTr other than IATF

07308602

603 Receipts Deposited with AGDB

07308603

56

Trust Receipts

Under the UACS Manual, the Custodial Funds has corresponding three (3) funding source codes, and clustered in the same group.

New Funding Source Code New Funding Source Code Custodial FundsCustodial Funds per Unified Accounts Code Structure (UACS)per Unified Accounts Code Structure (UACS)

Funding Source Code

Particulars

07308601 Inter-agency Transferred Fund (IATF)

In DPWH - Agrarian Reform Fund of the DAR to In DPWH - Agrarian Reform Fund of the DAR to cover FMR to be implemented by the DPWHcover FMR to be implemented by the DPWH

07308602 Receipts Deposited with BTr other than IATF

UP - Legal Research Fund (FUND 187) - R.A. No. 3870 as amended by P.D. Nos. 200 and 1856

SUCs - Grants and donations coming from other government and non-government agencies

07308603 Receipts Deposited with AGDB

DepED – National Book Development Board Trust DepED – National Book Development Board Trust Fund (Contributions from PAGCOR and PCSO – Fund (Contributions from PAGCOR and PCSO – R.A. 9521)R.A. 9521)

57

Example of Trust ReceipExample of Trust Receipts

63

In summary, Funding Source : In summary, Funding Source :

Fund Cluster is - 01 – Regular Agency Fund

02 – Foreign Assisted Project Fund03 – Special Accounts – Locally Funded/Domestic Grants Fund04 – Special Accounts – Foreign Assisted/Foreign Grants Fund05 – Internally Generated Funds06 – Business Related Funds07 – Trust Receipts

Financing Source is - 1 - General Fund

2 - Off-Budgetary Funds3 - Custodial Funds

64


Authorization Code is – (under the General fund):

01 - New General Appropriations 02 - Continuing Appropriations03 - Supplemental Appropriations04 - Automatic Appropriations05 - Unprogrammed Funds(under the Off-Budgetary fund):

06 - Retained Income/Funds 07 - Revolving Funds(and under Custodial fund):

08 - Trust Receipts

65


Under the General Fund (Financing Source Code 1), Each Authorization code is further disaggregated into the following Fund Categories:

101 - Specific Budgets of National Government Agencies 102-110 - Specific Budgets of NGAs – Automatic Appropriation 151-250 - Multilateral/Bilateral Assistance251 - Allocation to LGUs – Automatic

Appropriation252-275 - Allocation to Local Government Units276-300 - Budgetary Support to GOCCs301-320 - Financial Assistance to MMDA321-400 - Special Account in the General Fund401-420 - Special Purpose Funds421-440 - Unprogrammed Funds

66

In summary, Funding Source :In summary, Funding Source :

Off-Budgetary Fund (Financing Source Code 2) is further disaggregated into the following Fund Categories:

441-500 - Retained Income/Funds501-600 - Revolving Funds

Custodial Fund (Financing Source Code 3) has the Fund Category –

601-610 - Trust Receipts

Workshop – Funding Source Workshop – Funding Source

Presentation and Presentation and discussion of the discussion of the Output for the Output for the

Workshop Workshop On On

Funding Source Funding Source

u nified a ccounts c ode s tructure application course for the caraga state university december 8,...

Documents

uacs code structure

multiple funding source

aggregation of funding

funding source codes

existing fund code

uacs refinements

existing structure

fund clusters