Performance Measurement
4. Who will use the UACS?
The UACS will be used by all departments and agencies of the National Government including
Constitutional Commissions/Offices, State Universities and Colleges and Government-Owned
and/or Controlled Corporations with Budgetary Support from the National Government
including
those
maintaining
Special
Accounts
in
the
General
Fund.
Two things should be identified: (a) source of funds in the case of foreign-assisted projects, i.e.,
which country or multilateral agency provided finance? (b) type of funds being given to GOCCs
in the case of budgetary support, i.e., is it equity, subsidy or net lending?
11.
What is the business rule to facilitate data integrity of organization?
If organizations are reassigned, all new coding numbers that apply shall be used. The old codes
should never be reused so as to preserve transaction history of each agency.
12.
Under the UACS Location Code, are the codes the same codes that are being used
now?
UACS prescribes a different set of location codes and adopts the National Statistical
Coordination Board Philippine Standard Geographic Code. The complete list of location codes
can be downloaded from the National Statistical Coordination Board (NSCB) website at
www.nscb.gov.ph.
The
UACS
manual
contains
the
list
as
well.
13. In preparing the budget for execution, can we use the current chart of accounts of
COA on object coding?
Yes, but the agency also has to use the Revised Charter of Accounts of COA. UACS is already
used in the online submission of budget proposal for 2014. The system is for use by all
government agencies and departments. There is no need to memorize the codes since all the
entries are in dropdown menu. All one needs to do is to pick up the name and the account and
put the corresponding amount in preparing
the budget and reporting it.
14. What are the key business rules for code management to preserve transaction history
and to ensure financial and performance data for one year is comparable with data from
other years?
14.1 Assigned codes are never reused for a purpose other than that for which they were
originally
assigned
14.2
final
New codes are always to be assigned to new organization entities, fund sources, major
outputs,
programs/activities/projects
and
object
code
descriptors.
15.
What are the responsibilities of the oversight agencies in the adoption of the UACS?
15.1 DBM validation and assignment of new codes for funding source, organization, subobject
codes
for
expenditure
items
15.2 COA consistency of account classification and coding structure with the Revised Chart
of
Accounts
15.3 DOF-BTr consistency of account classification and coding standards with the
Government
Finance
Statistics
15.4 DBM and Proponent Agency validation and assignment of new Program, Activity,
Project
codes
All heads of department/agencies and chiefs of financial and management services shall ensure
the proper adoption of all accounts classification and coding in the UACS manual.