by: Ma. Teresa P. Gayon, AA III

            In line with the Public Financial Reforms of the Government, the Department of Budget and Management (DBM), Commission on Audit (COA), Department of Finance (DOF), and Bureau of the Treasury has developed a government-wide coding framework called UACS (Unified Accounts Code Structure) to provide a harmonized budgetary and accounting code classification that will facilitate the efficient and accurate financial reporting of actual revenue collections and expenditures that started in 2014.

The adoption and implementation of UACS started last FY 2014. A seminar-workshop was conducted for the accounting and budget personnel in the division office early in January of 2014 for them to be familiarized with the new codes. Below are just part of the total structure to get a better understanding of the new code.

            The essential elements of the UACS are the following:


Funding Source Codes  (six digit code)

The first digit indicates whether the expenditure is inside the general fund, continuing or automatic appropriations.  The next  two digits are for the authorization code, while the last three digits are for the fund category code.

Example of Funding Source Code (new general appropriations)

Financing Authorization Fund Category


General Fund



New General Appropriation



Specific Budgets of National Government Agencies








Organization Codes  (12 digits code)

The first 2 digits is the department code, the primary subdivision of the Executive Branch responsible for the overall management of a sector. A department is headed by a Secretary or an official with an equivalent position level.


Department of Agrarian Reform (DAR)  


Department of Education (DepEd)  



Location Codes (9 digits code)

The coding structure relies upon the codes used by the National Statistical Coordination Board only.


Province                      :  Bukidnon (Region 10)

Municipality Identifier            :  Malaybalay City (1312)



Major Final Output (MFO)/Program, Activity and Project (PAP) codes – Nine Digit code

MFO is defined as a good or service that a department or agency is mandated to deliver to external clients through the implementation of programs, activities and projects and it should be within the department or agency’s control and be measurable, manageable and auditable. Examples of MFOs include regulatory services, health services, education services and agricultural support services.

Object codes – Eight-digit code

It provides information on the classification for Assets, Liabilities, Equity, Income and Expense Accounts.  For object coding, descriptions and codes are drawn from the COA Revised Chart of Accounts.

Example of the application of object codes for Maintenance and Operating Expenses:

Particulars COA Chart of Accounts UACS
Utility Expenses

Water Expenses

Electricity Expenses

5 02 04


5 02 04 000

5 02 04 010

5 02 04 020



If you want a copy of the UACS Codes feel free to see the accountant and other accounting personnel of the office.