Administration of Unified Accounts Code Structure (UACS)

Details: 01.May

UACS is a government-wide harmonized budgetary, treasury and accounting code classification structure. It aims to facilitate financial reporting and consolidation of actual revenue collection and expenditures, enabling the assessment of outturn against transparency and accountability as well as improve efficiency in terms of utilization of government funds.

As administrator, the BTB endorses the issuance of UACS codes to the Head of the Budget Preparation and Execution (BPE) Group for approval. Prior to issuance, the BMBs/ROs concerned evaluate and provide recommendation to the BTB.

Office or Division

OFFICE OR DIVISION:	Budget Technical Bureau (BTB)-Cash Programming Division, Offices of the Assistant Secretary/Undersecretary for Budget Preparation and Execution (BPE) Group, Budget and Management Bureaus (BMBs) A-F, Local Government and Regional Coordination Bureau (LGRCB), DBM Regional Offices (ROs), Legal Service (LS), Organization, Position Classification and Compensation Bureau (OPCCB), Systems and Productivity Improvement Bureau (SPIB), and Administrative Service-Central Records Division (AS-CRD)
CLASSIFICATION:	Highly Technical
TYPE OF TRANSACTION:	G2G - Government to Government
WHO MAY AVAIL:	NGAs, SUCs, GOCCs, and other Government Instrumentalities

Checklist of Requirements

CHECKLIST OF REQUIREMENTS

TYPE AND NUMBER OF COPY

WHERE TO SECURE

For submission by the Requesting Agency to DBM

Letter request with the following information:
1. The request needs to include the date of the request
2. The Implementing Agency Name and name of Requestor
3. The reason of the request / UACS Element
4. The nature of the request (Deactivate, Activate, Add New)
  - For addition of new Funding Source, the requesting office needs to attach copy of official document to support the legality of the funding source or provide the copy of RA No. or PD No.
  - For addition of new Organization Code, the requesting' office needs to attach the copy of official document to support the creation or existence of the organization

For submission to BTB by the DBM B/S/O concerned

Letter request
Budget and Management Bureaus/Regional Offices evaluation and recommendation
Legal basis
Recommendation from Legal Service (LS), Organization, Position Classification, and Compensation Bureau (OPCCB), and Systems and Productivity Improvement Bureau (SPIB)
UACS Request Form or Job Request Form

Note:

1. Agency request/s will be processed upon receipt of the complete and valid documentary requirements. If submitted request/s is/are incomplete, incorrect, non-compliant, or denied the clients shall be informed through a letter or Document Management System (DMS) reply document.
2. For requests from the Regional Offices of DEPED, DPWH, DOH, DOLE - TESDA, OEO - CHED the same should be coursed through their respective Central Offices.

Physical submission -
1. Original copy or Photocopy
2. 1 Orginal
3. 1 Photocopy
4. 1 Original or photocopy
5. 1 Orinal

OR

Electronic submission - 1 original digitally signed or clear scanned copy of complete set

Physical submission -
1. original or photocopy
2. original
3. photocopy
4. original or photocopy
5. original

OR

Electronic submission - 1 original digitally signed or clear scanned copy and complete set

Requesting government entity unless indicated otherwise

Client Steps

Regional Offices and Administrative Service-Central Records Division (AS-CRD)

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Submit agency request and documentary requirements to AS-CRD or send the digital or clear scanned copy of the complete set of documents to the AS-CRD official email (This email address is being protected from spambots. You need JavaScript enabled to view it.).	1. Receive agency request and documentary requirements.	None	within 1 hour[1]	Administrative Assistant (ADAS) I, and Administrative Officer (AO) III and V BTB-Central Printing and Releasing Unit (CPRU) /Records Unit/ Document Management System (DMS) Focal Person/ FAD
1.1 None	1.1 For physical submission, upload all documents to the Document Management System (DMS) and attach the DMS-generated routing slip to the document For electronic submission, upload the documents to the DMS	None
1.2 Receive the DMS-generated acknowledgement receipt (AR).	1.2 Issue DMS-generated AR; and send hardcopy to the BMB/s concerned	None

Budget and Management Bureau (BMBs) - A,B,C,D,E and F

Budget Technical Bureau (BTB)

Office of the Undersecretary for Budget Preparation and Execution (BPE) Group

General Solano Street
San Miguel, Manila
Philippines

Telephone No: 8657-3300
Email: osec@dbm.gov.ph

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CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
2. None	2. Route request to division concerned	None	3 working days	Administrative Officer (AO)/Administrative Assistant (ADAS)
3. None	3. Evaluate request and completeness of the documentary requirements	None		Budget and Management Specialist (BMS) I, BMS II, Senior BMS
3.1 None	3.1 If request is valid and a new funding source, coordinate with LS to request for legal opinion	None
3.1.1. None	3.1.1 Review request and provide legal opinion on the approval or denial of the request	None		Attorney Legal Service
3.2 None	3.2 If request is valid and a new organization code, send recommendation to BTB indicating the recommendation of the BSO concerned	None		BMS I, BMS II, SRBMS
3.3 None	3.3 If request is invalid, prepare denial letter explaining rejection due to either: Incomplete or no supporting documents attached; or Codes are already existing	None		BMS I, BMS II, SRBMS
4. None	4. Review action documents.	None	1 working day	Supervising BMS
5. None	5. Review draft action documents.	None	1 working day	Chief BMS
6. None	6. Review action documents.	None	1 working day	Assistant Director
7. None	7. Review and approve the action documents.	None	1 working day	Director
8. None	8. Route approved memo and supporting documents to BTB or the denial letter to AS-CRD	None	1 working day	AO/ADAS

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
9. None	9. Route BSO request along with supporting documents to the Director’s Office	None	10 minutes	AO/ADAS
10. None	10. Instruct CBMS to validate the completeness of supporting documents and prepare action documents	None		Assistant Director/Director
11. None	11. Assign B/S/O request to technical staff	None		CBMS
12. None	12.Evaluate request and prepare the following action documents, as applicable	None	3 working days	BMS I, BMS II, SRBMS
12. 1 None	12.1 If request is valid Memorandum to the BPE Assistant Secretary and Undersecretary endorsing the recommendation of BSOs for the creation/ deactivation/reactivation/ tagging as IU of UACS codes; and Letter to agency informing the approval of the request	None
12.2 None	12.2 If request is invalid, Memorandum to the originating BSOs denying the recommendation of the same	None
13. None	13. Review draft action documents and forward to the Director’s Office	None	1 working day	SVBMS/CBMS BTB-CPD
14. None	14. Review draft action documents for approval	None	1 working day	Assistant Director/Director
15. None	15. Forward action documents to BPE Assistant Secretary and Undersecretary In case of denial memorandum, forward the same to the originating BSO	None	1 working day	ADAS BTB

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
16. None	16. Review and approve the creation / deactivation/reactivation/ tagging as IU of UACS codes. Sign letter to the agency for the issuance of UACS code, if applicable	None	3 Working days	Assistant Secretary/Undersecretary
17. None	17. Forward the approved action documents to BTB for reference and filing If the action documents include a letter to agency, forward it to the AS-CRD	None	3 Working days	ADAS BPE Group
18. Accept and/or acknowledge receipt of action from AS-CRD.	19. Release letter to the agency for the approval of UACS code transaction as requested	None	10 minutes*	AA IV, ADAS I and VI, AO I, III and V AS-CRD (for agencies, and DBM ROs except DBM RO NCR and RO IV-A) Records Officer/Administrative Officer (for DBM Central Office units and DBM RO NCR and DBM RO IV-A)
TOTAL		None	17 working days, 1 hour, 20 minutes**
* If for pick-up by the agency concerned; Within 1 day for personal delivery; Within 3 days thru courier service.
**The processing time applies for cases with no issues and no coordination needed with COA or other DBM units (e.g., OPCCB).