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Deped Uacs Mfo Pap Presentation

The document discusses proposed refinements to the Unified Accounts Code Structure (UACS) coding framework. Key points include: 1) The UACS currently codes vertical programs within agencies but needs to be refined to tag outcomes, sectors, sub-sectors, and horizontal programs for budget preparation and execution. 2) Revisions are proposed to include 5-digit outcome-sector/horizontal codes in the MFO/PAP element, using 3 digits for sector/sub-sector codes and 2 digits for horizontal programs. 3) The project title code would also be increased from 4 to 5 digits to accommodate a larger number of projects over time for large agencies.

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Rommuel Sam Bulda Mamuric
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236 views19 pages

Deped Uacs Mfo Pap Presentation

The document discusses proposed refinements to the Unified Accounts Code Structure (UACS) coding framework. Key points include: 1) The UACS currently codes vertical programs within agencies but needs to be refined to tag outcomes, sectors, sub-sectors, and horizontal programs for budget preparation and execution. 2) Revisions are proposed to include 5-digit outcome-sector/horizontal codes in the MFO/PAP element, using 3 digits for sector/sub-sector codes and 2 digits for horizontal programs. 3) The project title code would also be increased from 4 to 5 digits to accommodate a larger number of projects over time for large agencies.

Uploaded by

Rommuel Sam Bulda Mamuric
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
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1

UACS Coding Framework

MFO/PAP Code Segments

MFO/PAP Code
9 Digits
Activity Code
Program
1 digit

MFO
2 digits

Project
1 digit

Project Category
2 digits

1st Level
2 digits

2nd Level
4 digits

Project Sub-Category
2 digits

Project Title
4 digits

Activity Code
Purpose (SPF)
1 digit

1st Level
2 digits

2nd Level
2 digits

3rd Level
4 digits

Refinement/Improvement of
the
UACS Code Structure

The revision to the coding structure was


approved by the PFM Committee on April
30, 2014
The PFM Budget Reporting and
Performance Standard (BRPS) PIU is in the
process of formalizing the coding structure
revision and code values
A Joint Circular (or Budget Circular) will be
issued to inform all agencies / users This
will be done as soon as possible.
5

UACS Coding Framework


(Revised/Improved)

The Revised/Improved UACS

Implementing UACS for Budget


Execution Processes
The UACS Code Structure has worked

well for the Budget Preparation


process
There is a need for some refinement
of the UACS Code Structure as the
code structure gets applied in the
Budget Execution, Accounting,
Disbursement, Reporting process
8

Identified Needed UACS


Refinements:
Change in Budget base from
Performance-Informed Budget
(PIB) Output to Outcome-based
budget
Identification (tagging) of Sector
and Sub Sector (using CoFoG),
and Horizontal Programs (many
agencies) for Budget Preparation
and Execution (e.g. Disaster
Related, Climate Change, etc.)

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Existing UACS is not designed for


Integration of Tagging under
Outcomes, Sectors / Sub Sectors,
Horizontal Programs, etc. when the
MFO/PAP Code was structured the
structure was setup for vertical
programs (within agency).

10

In MFO/PAP, additional 6-digit codes for:


Sector / Sub Sector (CoFoG) 3
digits
Horizontal Programs 2 digits
Additional 1 digit to the Project
Title

11

Refinement to MFO/PAP Code

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Proposed for the MFO-PAP Element to


address Outcomes is to utilize the Sectors /
Sub Sectors from the Classifications of
Functions of Government (CoFoG). This is
the internationally recognized sectors for
Outcome. This would be a 3 digit code
Proposed for the MFO-PAP Element to
address specific Horizontal Programs is a 2
digit code for this. This would include items
for Climate Change, Disaster Related,
MITHI, Poverty Reduction, etc.
13

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Example of Sector / Sub Sector (COFOG)


Codes
010
020
030
040
050
060

070
080
090

General Public Services


Defense
Public Order and Safety
Economic Affairs
Environmental Protection
Housing and Community Amenities
061 Housing Development
062 Community Development
063 Water Supply
064 Street Lighting
Health
Recreation, Culture, Religion
Education

14

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Example of Horizontal Programs


Code
Value
01
02
03
04
05
06
07

Description
Employment
Disaster Related
Climate Change
Poverty Reduction
MITHI (Medium Term ITC
Harmonization Initiatives)
Grassroots Participatory Budget
Program Budget
15

Outcome Sector / Horizontal (5-Digit), MFO/PAP

Every MFO/PAP Code shall be attributed to


one or more outcome sector, and may or may
not have horizontal program.

In the absence of horizontal program the code


shall be outcome sector, example 020 for
Defense and 00, or in full 020 00.

Another example is outcome sub-sector 061


for Housing Development, and horizontal
program 02 for Disaster Related, the
complete code is 061 02
16

Project Title (additional 1-Digit), MFO/PAP

MFO/PAP Activity Level 2 / Project


Title
Some large agencies may have huge
number of projects that may exceed the
existing 4-digit code (9,999) within a few
years.
Increasing the project code to 5-digit
(99,999) should be sufficient to handle the
code for many decades.
17

Questions and
Comments?

18

Thank You!

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