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    Deped Uacs Mfo Pap Presentation

    Uploaded by

    Rommuel Sam Bulda Mamuric
    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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    Deped Uacs Mfo Pap Presentation

    Uploaded by

    Rommuel Sam Bulda Mamuric
    153 views19 pages
    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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    Deped Uacs Mfo Pap Presentation

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    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.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    153 views19 pages

    Deped Uacs Mfo Pap Presentation

    Uploaded by

    Rommuel Sam Bulda Mamuric
    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.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    of 19

    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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