UACS MANUAL – APPENDICES - DBM

349 Pages·2013·6.51 MB·English

UACS M – APPENDICES
ANUAL
Unified Accounts Code Structure Manual 2014

TABLE OF CONTENTS
APPENDIX A: Funding Source Codes ……………………………………………………………………………… 5
A.1 Matrix for Funding Source Codes ..…………………………………………………………….………. 5
A.2 Unprogrammed Funds ..…………………………………………………………………………….………. 6
A.3 Off-Budgetary Funds ..………………………………………………………………………………….……. 7
A.3.1 Retained Income/Funds ..………………………………………………………………….……… 7
A.3.2 Revolving Funds ………………………………………………………………………………….……. 9
A.4 Trust Receipts ……………………………………………………………………………………………………. 14
A.4.1 Receipts Deposited with the National Treasury other than IATF ………….…… 14
A.4.2 Receipts Deposited with AGDB ..……………………………………………………….……… 17
A.5 GoP Counterpart Funds and Loans/Grants from Development Partners …………….. 19
A.6 Allocations to Local Government Units .……………………………………………………………… 20
A.7 Budgetary Support to Government Corporations ..……………………………………………… 20
A.8 Financial Assistance to Metropolitan Manila Development Authority ..………………. 20
A.9 Special Accounts in the General Fund ..………………………………………………………………. 21
A.10 Special Purpose Funds …….………………………………………………………………………………… 28
APPENDIX B: Organization Codes …………………………………………………………………………………. 29
B.1 Department/Agency/Lower-Level Operating Unit Codes ..…………………………………. 29
B.2 Department of Education – List of Secondary Schools by Region/Division Office .. 93
B.2.1 National Capital Region ………………………………………………………………….………… 93
B.2.2 Region I – ILOCOS ………………………………………………………………………….…………. 100
B.2.3 Cordillera Administrative Region ………………………………………………….………….. 115
B.2.4 Region II – CAGAYAN VALLEY ……………………………………………………….…………… 123
B.2.5 Region III – CENTRAL LUZON ……………………………………………………….…………… 134
B.2.6 Region IVA – CALABARZON …………………………………………………………….………… 151
B.2.7 Region IVB – MIMAROPA ……………………………………………………………….………… 169
B.2.8 Region V – BICOL …..……………………………………………………………………….………… 179
B.2.9 Region VI – WESTERN VISAYAS ……….………………………………………………….……. 197
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B.2.10 Region VII – CENTRAL VISAYAS ……………………..…………………………………….…. 216
B.2.11 Region VIII – EASTERN VISAYAS ………………………..……………………………….…… 238
B.2.12 Region IX – ZAMBOANGA PENINSULA ……………..………………………………….…. 251
B.2.13 Region X – NORTHERN MINDANAO …………….…………………………………….…… 262
B.2.14 Region XI – DAVAO ………………………………………………………………………………… 271
B.2.15 Region XII – SOCCSKSARGEN ……………………………..…………………………….…….. 281
B.2.16 Region XIII – CARAGA ………………………..…………………………………………….…….. 293
APPENDIX C: Object Codes ……………………………………………………………………………………………. 306
C.1 Assets …………………………..……………………………………………………………………………………. 306
C.1.1 Cash and Cash Equivalents ……………………………………………………………….……… 306
C.1.2 Investments ….……………………..….………………………………………………………..…….. 309
C.1.3 Receivables ….……………………….……………………………………………………….………… 310
C.1.4 Inventories ……………………………………………………………………………………….……… 311
C.1.5 Investment Property ………………………..……………………………………………….…….. 312
C.1.6 Property, Plant and Equipment ………………………..…………………………….……….. 312
C.1.7 Biological Assets ………………………..……………………………………………………..……… 318
C.1.8 Intangible Assets …………………………….………………………………………………..……… 319
C.1.9 Other Assets …………………………..……………………………………………………….………. 320
C.2 Liabilities …………………………….…………………………………………………………………….………. 321
C.2.1 Financial Liabilities …………………….……………………………………………………………. 321
C.2.2 Inter-Agency Payables …………………………….…………………………………….…..……. 321
C.2.3 Intra-Agency Payables …………………….……….…………………………………….….……. 322
C.2.4 Trust Liabilities ……….……………………………………………………………………….….…… 322
C.2.5 Deferred Credits/Unearned Income …………………………….………………….….…… 322
C.2.6 Provisions ……………………………..…………………………………………………….……….….. 323
C.2.7 Other Payables .……….………………..………………………………………………….…….…… 323
C.3 Equity ……………………………………..…………………………………………………………………………. 324
C.3.1 Government Equity ……………………..……………………………………………….…………. 324
C.3.2 Revaluation Surplus ………………………..…………………………………………….….……… 324
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C.3.3 Intermediate Accounts ………………………..………………………………………….………. 324
C.3.4 Equity in Joint Venture ……….………………………………………………………….……….. 324
C.4 Income ……………………………………………………..……………………………………………………….. 325
C.4.1 Tax Revenue …………………………………………..…………………………………….…………. 325
C.4.2 Service and Business Income …………………….…………………………………………….. 327
C.4.3 Assistance and Subsidy ………………………………..……………………………………….…. 331
C.4.4 Shares, Grants and Donations …………………………..………………………………….…. 331
C.4.5 Gains …………………………………………………………………………………………………….…. 332
C.4.6 Other Non-Operating Income ……………………………………………………………….…. 332
C.5 Expenses …………………………..……………………………………………………………………………….. 333
C.5.1 Personnel Expenses ……………………………………………………………….………………… 333
C.5.2 Maintenance and Other Operating Expenses ……………………….…………………. 337
C.5.3 Financial Expenses ………………….…………………………………………….………………… 342
C.5.4 Direct Costs ………………………………..……………………………………….………………….. 343
C.5.5 Non-Cash Expenses ………………………..…………………………………….…………………. 343
C.5.6 Capital Outlays ……………………..……………………………………………….………………… 346

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Unified Accounts Code Structure Manual - APPENDICES 2014

Appendix A: Funding Source Codes

A.1 Matrix for Funding Source Codes

FINANCING
AUTHORIZATION FUND CATEGORY UACS REFERENCE
SOURCE
(2) (3) (4) (5)
(1)
General Fund New General Specific Budgets of National 101101 Manual, pages 8 and 13
Appropriations Government Agencies
Multilateral/Bilateral Assistance 101151 to 250 Appendix A.5
Allocation to Local Government 101252 to 275 Appendix A.6
Units
Budgetary Support to 101276 to 279
Government Corporations 101281 to 300 Appendix A.7
Financial Assistance to MMDA 101301 to 320 Appendix A.8
Special Purpose Funds 101401 to 420 Appendix A.10

Continuing Specific Budgets of National 102101 Manual, pages 10 and 13
Appropriations Government Agencies
Multilateral/Bilateral Assistance 102151 to 250 Appendix A.5
Allocation to Local Government 102252 to 275 Appendix A.6
Units
Budgetary Support to 102276 to 279
Government Corporations 102281 to 300 Appendix A.7
Special Purpose Funds 102401 to 420 Appendix A.10

Supplemental Specific Budgets of National 103101 Manual, pages 10 and 13
Appropriations Government Agencies

Automatic Specific Budgets of National 104102 to 110 Manual, pages 10 and 13
Appropriations Government Agencies
Multilateral/Bilateral Assistance 104152 to 250 Appendix A.5
Allocation to Local Government 104251 Manual, page 10;
Units (IRA) Appendix A.6
Budgetary Support to 104280 Manual, page 10;
Government Corporations (Net Appendix A.7
Lending)

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FINANCING
AUTHORIZATION FUND CATEGORY UACS REFERENCE
SOURCE
(2) (3) (4) (5)
(1)
Financial Assistance to MMDA 104301 to 320 Appendix A.8
Special Account in the General 104321 to 400 Appendix A.9
Fund

Unprogrammed Specific Budgets of National 105101 Manual, pages 10 and 13
Funds Government Agencies
Multilateral/Bilateral Assistance 105152 to 250 Appendix A.5
Budgetary Support to 105276 to 279 Appendix A.7
Government Corporations 105281 to 300
Unprogrammed Funds 105421 to 440 Appendix A.2

Off-Budgetary Retained Income/ Retained Income/Funds 206441 to 500 Appendix A.3.1
Funds Funds
Revolving Funds Revolving Funds 207501 to 600 Appendix A.3.2

Custodial Trust Receipts Trust Receipts 308601 to 610 Appendix A.4
Funds

A.2 Unprogrammed Funds

UNPROGRAMMED FUNDS UACS
Support to Foreign-Assisted Projects 105152-105250**
105276-105279*
Budgetary Support to Government-Owned and/or Controlled Corporations 105281-105300
General Fund Adjustments 105421
Support for Infrastructure Projects and Social Programs 105422
AFP Modernization Program 105423
Debt Management Program 105424
Total Administrative Disability Pension 105425
People’s Survival Fund 105426
Risk Management Program 105427
Others 105428 to 105440
* Refer to Appendix A.7 to select the correct funding source code
** Refer to Appendix A.5 to select the correct funding source code

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A.3 Off-Budgetary Funds

A.3.1 Retained Income/Funds

RETAINED INCOME/FUNDS UACS
STATE UNIVERSITIES AND COLLEGES (SUCs)
Specific SUC name
Internally generated Income 206441
Tuition and matriculation fees/other receipts – R.A. 8292

DEPARTMENT OF FINANCE
Securities and Exchange Commission
SEC Retained Income 206442
P100M from license fees from securities brokers/dealers, registration of
corporations, Special Purpose Vehicle Act – R.A. Nos. 8799 and 9182

DEPARTMENT OF HEALTH
Office of the Secretary
Hospital Retained Income applicable to all DOH-retained hospitals 206443
Hospital fees, medical/dental/laboratory fees, rent income from use of
hospital equipment/facilities, proceeds from sale of hospital products,
devices, donations and other income – DOH-DOF-DBM J.C. 2003-1

DEPARTMENT OF TRADE AND INDUSTRY
Intellectual Property Office
IPO Retained Income 206444
Registration fees, grants of patents, registration of trademarks, subscription
fees and other income – R.A. 8293

DEPARTMENT OF LABOR AND EMPLOYMENT
Overseas Workers Welfare Administration
OWWA Fund 206445

DEPARTMENT OF NATIONAL DEFENSE
Government Arsenal
GA Retained Income 206446
All income generated from hospital operations
PVAO-Veterans Memorial Medical Center
VMMC Retained Income 206447
Hospital fees, medical, dental and laboratory fees as well as collections from
its golf operations net of operating costs

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Unified Accounts Code Structure Manual - APPENDICES 2014

RETAINED INCOME/FUNDS UACS
AFP-General Headquarters (GHQ) Proper
GHQ-Proper Retained Income 206448
All income generated from hospital operations
AFP-Medical Center
AFPMC Retained Income 206449
Hospital Income, medical, dental and laboratory fees and all other income

generated from hospital operations
AFP-Philippine Army
AFP-PA Retained Income 206450
All income generated from hospital operations
AFP-Philippine Air Force
AFP-PAF Retained Income 206451
All income generated from hospital operations
AFP-Philippine Navy
AFP-PN Retained Income
All income generated from hospital operations 206452

OTHER EXECUTIVE OFFICES
Philippine Sports Commission
National Sports Development Fund 206453
5% share of the gross income of the PAGCOR and 30% share on charity fund
of proceeds of six (6) sweepstakes or lottery draws per annum – R.A. 6847

THE JUDICIARY
Supreme Court of the Philippines and the Lower Courts
Judicial Development Fund 206454
Legal fees, court fees, other income – P.D. 1949
Judicial Training Center, Philippine Judicial Academy and Mandatory Continuing
Legal Education 206455
Seminar fees and other services income
Special Allowance for the Judiciary 206456
Legal fees, new fees – R.A. 9227

206457 to
OTHERS
206500

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A.3.2 Revolving Funds
REVOLVING FUNDS UACS
DEPARTMENT OF AGRICULTURE
OSEC - Agricultural Training Institute
ATI Revolving Fund 207501
Charges from dormitory operations, printing, publication, rental facilities,
other business and grants
OSEC - Bureau of Animal Industry
BAI Revolving Fund 207502
Proceeds from sale of animals, meat and other animal by-products – R.A.
1578
BAI Revolving Fund – GAA-General Provisions 207503
Dormitory operations
OSEC - Bureau of Plant Industry
Plant Quarantine Revolving Fund 207504
Permit/inspection fees and charges on the importation and export of plants
for improvement and strengthening of plant quarantine services – P.D. 1433
National Seed Industry Council Fund 207505
Fees and charges from clearance certification fees, inspection fees,
miscellaneous income for the promotion and development of the seed
industry – R.A. 7308
Plant Variety Protection Fund 207506
Collection of fees for plant variety protection – R.A. 9168
OSEC - Bureau of Soils and Water Management
BSWM Revolving Fund 207507
Rentals from use of buildings/facilities and board and lodging for
maintenance of buildings
Fertilizer and Pesticide Authority
FPA Fund 207508
Rentals for use of Training Centers/Rooms
Philippine Carabao Center
PCC Revolving Fund 207509
Sale of carabao’s meat, milk and other key carabao products and by-
products, and other miscellaneous receipts – R.A. 7307
Philippine Center for Post Harvest Development and Mechanization
PHILMECH Revolving Fund 207510
Rental of Facilities – R.A. 10155, GAA-General Provisions

DEPARTMENT OF BUDGET AND MANAGEMENT
Procurement Service
PS Revolving Fund 207511
Section 4 of E.O. 359 and Special Provision No. 1 of R.A. 7663

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REVOLVING FUNDS UACS
DEPARTMENT OF EDUCATION
Specific DepEd School
School Revolving Fund 207512
Income earned from manufacturing and production programs, including
auxiliary services of national schools
Specific DepEd RO
RELC Revolving Fund 207513
Registration Fees of Regional Education Learning Centers – B.P. 6831
Eco-Tech Center Revolving Fund 207514
Income from seminars, conferences
Applied Nutrition Center Revolving Fund 207515
Income from Dormitory Operations, Miscellaneous Income
Boracay National High School Hostel Revolving Fund 207516
Income from Dormitory Operations, Miscellaneous Income
OSEC - Baguio Teachers Camp
BTC Revolving Fund 207517
Lodging Fees, Rental of Facilities, Interest Income – GAA-General Provisions
National Educators Academy of the Philippines
NEAP Revolving Fund 207518
Registration Fees, Use of Buildings, Interest Income
National Science Teaching Instrumentation Center
NSTIC Revolving Fund 207519
Rental of Staff Houses
National Museum
NM Revolving Fund 207520
Income from Museum Operations – R.A. 8492

DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
Environmental Management Bureau
EMB Revolving Fund 207521
Fines and penalties related to environmental compliance and other pollution
violations – P.D. Nos. 984/1586

DEPARTMENT OF FINANCE
OSEC - Municipal Development Fund Office
MDF Revolving Fund 207522
– P.D. 1914
Local Loans Fund 207523
– Policy Governing Board (PGB) Resolution
Program Support Fund 207524
– Policy Governing Board (PGB) Resolution

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