Issuance of Unified Accounts Code Structure (UACS)

Details: 01.May

The UACS is a government-wide harmonized budgetary, treasury and accounting code classification structure which aims to facilitate financial reporting and consolidation of actual revenue collection and expenditures, enable the assessment of outturns against transparency/accountability and improve efficiency in terms of utilization of government funds. The BTB endorses the issuance of UACS codes to the Head of the Budget Preparation and Execution (BPE) Group for its approval. Prior to its issuance, the BMB/RO concerned evaluates and provides its 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

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

DBM Regional Offices (ROs)

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 For Organization Code, coordinate with SPIB, as needed For Sub-Object Code as a result of PS requirement, coordinate with OPCCB, as needed	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 action documents.	None	1 working day	Chief BMS
6. None	6. Review and recommend approval of the action documents.	None	1 working day	Assistant Director
7. None	7. Review and approve the action documents.	None	1 working day	Director
7.1 None	7.1 If for disapproval, sign action documents; and tag request to the UACS Repository as NEW REQUEST[2]	None
7.2 None	7.2 If for disapproval, sign denial letter to agency	None
8. None	8. Send approved memo and supporting documents to BTB or the denial letter to AS-CRD	None		AO/ADAS

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
9. None	9. Send approved memo and supporting documents to Director	None	10 minutes	AO/ADAS
10. None	10. Give instruction to CBMS	None		Director
11. None	11. Assign UACS request to technical staff	None		CBMS
12. None	12.Evaluate request specifically on the following: Validity of the request; Consistency with the element definition; and Consistency with the business rule	None	2 working days	BMS I, SRBMS
12. 1 None	12.1 Prepare the following action documents: Memorandum endorsing the recommend-dation of BMBs to BPE FGH for the creation/ deactivation/ tagging of UACS codes; and Letter to agency for the issuance of UACS code	None
12.2 None	12.2 Coordinate with the B/S/O concerned if there is a need for additional documents or prepare a memorandum to B/S/O concerned if there is a non-compliance issue	None
13. None	13. Review and endorse draft action documents	None	1 working day	SVBMS BTB-CPD
14. None	14. Review draft action documents	None	1 working day	CBMS BTB-CPD
15. None	15. Review draft action documents	None	1 working day	Assistant Director
16. None	16. Review draft action documents	None	1 working day	Director
16.1 None	16.1 If in order and request is for approval: Sign the memorandum endorsing the letter recommendation of BMBs to BPE FGH; and Tag the request as RECOMMEN- DING PPROVAL If in order and request is for disapproval: Tag the request as REQUEST DISAPPROVED			SRBMS
16.2 None	16.2 If not in order, return to CBMS concerned for revision			Director
17. None	17. Send action documents to BPE FGH			AO/ADAS

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
19. Accept and/or acknowledge receipt of action from AS-CRD.	19. Release letter to the agency for the issuance of UACS code	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)
19.1 None	19.1 Forward receiving copy and attachments to BTB- CPD for reference and filing	None		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).