The Unified Accounts Code Structure or UACS is a government-wide harmonized budgetary, treasury and accounting code classification framework jointly developed by the Department of Budget and Management (DBM), the Commission on Audit (COA), the Department of Finance (DOF) and the Bureau of the Treasury (BTr) to facilitate reporting of all ...

Joint Circular No. 2013-1 COA-DBM-DOF – Unified Accounts Code Structure (UACS) National Budget Circular No. 554 - Conversion of Codes to Conform to the Unified Accounts Code Structures (UACS) Joint Circular No. 2014- COA-DBM-DOF : Enhancement of the Unified Accounts Code Structure (UACS) Per COA-DBM-DOF Joint Circular No. 2013-1

The Object Codes in UACS is based on the Revised Chart of Accounts for National Government Agencies, of the Commission on Audit as adopted under COA Circular No. 2013-002 dated January 30, 2013, and COA Circular No. 2014-003 dated April 15, 2014.

The Unified Accounts Code Structure or UACS is a government-wide harmonized budgetary, treasury and accounting code classification framework jointly developed by the Department of Budget and Management (DBM), the Commission on Audit (COA), the Department of Finance (DOF) and the Bureau of the Treasury (BTr) to facilitate reporting of all ...

The Department of Budget and Management (DBM), the Commission on Audit (COA), and Department of Finance (DOF) developed and adopted the UACS Coding Structure through Joint Circular 2013-1 dated August 6, 2013. This coding structure is in the process of being enhanced to include the Sector Outcome

The Organization Code is structured into three segments: 1.) Department, 2.) Agency and 3.) Lower Level Operating Unit/Revenue Collecting Unit.

The Object Codes in UACS is based on the Revised Chart of Accounts for National Government Agencies, of the Commission on Audit as adopted under COA Circular No. 2013-002 dated January 30, 2013, and COA Circular No. 2014-003 dated April 15, 2014 and also includes the 2 digit sub-object code.

For the purposes of the UACS, each operating shall have its own Organization Code if it falls under any of the following instances: Directly receiving budgets from the DBM; Recipients of fund transfers from higher level OUs; Authorized to collect revenues

This booklet answers many of the basic questions about the Unified Accounts Code Structure (UACS). Most of the articles contained herein are extracted from the UACS Manual as adopted pursuant to Department of Budget and Management (DBM), Department of Finance (DOF), Commission on Audit (COA) Joint Circular No. 2013-1 dated August 6, 2013.

The DBM is further authorized to deactivate the fund code previously assigned and deactivate the same in the UACS Manual and its Appendices and such other actions necessary in the proper administration of the Funding Source Codes.