Enhancement of the Unified Accounts Code Structure (UACS) per COA-DBM-DOF Joint Circular No. 2013-1

November 7, 2014JOINT COA-DBM-DOF CIRCULAR NO. 001-14FOR:All Heads of Departments, Agencies, Bureaus, Offices, Commissions, State Universities and Colleges, Heads of Government-Owned and/or Controlled Corporations Receiving Budgetary Support from the National Government, Including Those Maintaining Special Accounts in the General Fund, and Other Instrumentalities of the Government, Chiefs of Financial and Management Services, COA Auditors, MDS — Government Servicing Banks and All Others Concerned    SUBJECT:Enhancement of the Unified Accounts Code Structure (UACS) per COA-DBM-DOF Joint Circular No. 2013-1 1.0 Policy Statement Consistent with the Public Financial Management Reforms Roadmap, the Department of Budget and Management (DBM), Commission on Audit (COA), Department of Finance (DOF), and Bureau of the Treasury (BTr) jointly developed the Unified Accounts Code Structure (UACS), a government-wide coding framework, to provide a harmonized budgetary and accounting code classification that took effect on January 1, 2014. 2.0 ObjectiveTo amend the following elements of the UACS specified under COA-DBM-DOF Joint Circular No. 2013-1 dated August 6, 2013:2.1 Funding Source Code — The six digits Funding Source Code shall be enhanced to add a two digit...