Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
Regular Agency General New General Specific Budgets of National Government Agencies
Fund Fund Appropriations
1 Specific Budgets of National Government Agencies 01 1 01 101 Active
2 ARMM-DepEd's GSIS Contribution 01 1 01 111 Active
Allocations to Local Government Units
3 Special Shares of LGUs in the Proceeds of National Taxes 01 1 01 252 Active
4 Barangay Officials Death Benefits Fund 01 1 01 253 Active
5 Local Government Support Fund (formerly Financial Subsidy to LGUs) 01 1 01 254 Active
6 Special Shares of LGUs in the Proceeds of Fire Code Fees 01 1 01 255 Active
7 Barangay Officials Death Benefits 01 1 01 256 Active
8 Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) 01 1 01 257 Active
Budgetary Support to Government Corporations
9 Equity Contribution Budgetary Support to 01 1 01 276 Active
Government
Corporations (BSGC)
10 Subsidies 01 1 01 277 Active
11 Loans 01 1 01 278 Active
12 Advances 01 1 01 279 Active
Financial Assistance to Metropolitan Manila Development Authority
13 Subsidies 01 1 01 301 Active
Special Purpose Funds
14 National Disaster Risk Reduction and Management Fund ( Calamity Fund ) 01 1 01 401 Active
15 Contingent Fund 01 1 01 402 Active
16 DepEd - School Building Program/Educational Facilities Fund Department of 01 1 01 403 Active
Education (DepEd)
- Office of the
Secretary
17 E-Government Fund 01 1 01 404 Active
18 International Commitments Fund 01 1 01 405 Active
19 Miscellaneous Personnel Benefits Fund 01 1 01 406 Active
20 Pension and Gratuity Fund 01 1 01 407 Active
21 Priority Development Assistance Fund 01 1 01 408 Active

1
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
22 Allocation for Capital Outlays of State Universities and Colleges (SUCs) Other Executive 01 1 01 409 Active
Offices (OEOs)
- Commission on
Higher Education
23 Feasibility Studies Fund 01 1 01 410 Active
24 Rehabilitation and Reconstruction Program 01 1 01 411 Active
25 BSGC - Others 01 1 01 412 Active
26 Section 4(v), Republic Act No. 11469 01 1 01 413 Active
27 Section 11(b), Republic Act No. 11494 01 1 01 414 Active
28 Revised AFP Modernization Program 01 1 01 416 Active
29 Overall Savings 01 1 01 999 Active
Continuing Specific Budgets of National Government Agencies
Appropriations
30 Specific Budgets of National Government Agencies 01 1 02 101 Active
31 ARMM-DepEd's GSIS Contribution 01 1 02 111 Active
Allocations to Local Government Units
32 Special Shares of LGUs in the Proceeds of National Taxes 01 1 02 252 Active
33 Barangay Officials Death Benefits Fund 01 1 02 253 Active
34 Local Government Support Fund (formerly Financial Subsidy to LGUs) 01 1 02 254 Active
35 Special Shares of LGUs in the Proceeds of Fire Code Fees 01 1 02 255 Active
36 Barangay Officials Death Benefits 01 1 02 256 Active
37 Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) 01 1 02 257 Active
Budgetary Support to Government Corporations
38 Equity Contribution 01 1 02 276 Active
39 Subsidies 01 1 02 277 Active
40 Loans 01 1 02 278 Active
41 Advances 01 1 02 279 Active
Special Purpose Funds
42 National Disaster Risk Reduction and Management Fund ( Calamity Fund ) 01 1 02 401 Active
43 Contingent Fund 01 1 02 402 Active
44 DepEd - School Building Program/Educational Facilities Fund 01 1 02 403 Active
45 E-Government Fund 01 1 02 404 Active
46 International Commitments Fund 01 1 02 405 Active

2
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
47 Miscellaneous Personnel Benefits Fund 01 1 02 406 Active
48 Pension and Gratuity Fund 01 1 02 407 Active
49 Priority Development Assistance Fund 01 1 02 408 Active
50 Allocations for Capital Outlays of State Universities and Colleges 01 1 02 409 Active
- Allocations for Capital Outlays of State Universities and Colleges
51 Feasibility Studies Fund 01 1 02 410 Active
52 Rehabilitation and Reconstruction Program 01 1 02 411 Active
- Rehabilitation and Reconstruction Program
53 BSGC - Others 01 1 02 412 Active
54 Section 4(v), Republic Act No. 11469 01 1 02 413 Active
55 Section 11(b), Republic Act No. 11494 01 1 02 414 Active
56 Bayanihan to Recover as One Act, Republic Act No. 11494 01 1 02 415 Active
Unprogrammed Appropriations
57 General Fund Adjustments 01 1 02 421 Active
58 Strengthening Assistance for Government Infrastructure and Social Programs 01 1 02 422 Active
59 AFP Modernization Program 01 1 02 423 Active
60 Debt Management Program 01 1 02 424 Active
61 Total Administrative Disability Pension 01 1 02 425 Active
62 People's Survival Fund 01 1 02 426 Active
63 Budgetary Support to Government-Owned and/or -Controlled Corporations 01 1 02 427 Active
64 Support to Foreign-Assisted Projects 01 1 02 428 Active
65 Risk Management Program 01 1 02 429 Active
66 Disaster Relief Mitigation Fund 01 1 02 430 Active
67 Reconstruction and Rehabilitation Program 01 1 02 431 Active
68 General Fund Adjustments for Use of Excess Income by Agencies 01 1 02 432 Active
69 General Fund Adjustments for the Share of the ARMM pursuant to R.A. No.9054 01 1 02 433 Active
70 Equity Value Buy-out of the Metro Rail Transit Corporation 01 1 02 434 Active
71 Payment of Taxes under BOT Contract of MRT 3 01 1 02 435 Active
72 Rehabilitation and Reconstruction Fund 01 1 02 436 Active
73 MRT 3 Rehabilitation and Capacity Expansion 01 1 02 437 Active
74 Trade Remedies Fund 01 1 02 438 Active
75 Share of the DOH from the Incremental Revenue from Excise Tax 01 1 02 439 Active
76 For Payment of Total Administrative Disability of Living Post WW II Veterans 01 1 02 440 Active

3
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
77 Land Bank of the Philippines - Loan Portfolio (Priority and Other Priority Areas) 01 1 02 441 Active
78 Support to Capability Enhancement Program of the Philippine National Police (PNP) 01 1 02 442 Active
79 Provision of Scholarships to Faculty Members and HEI Administrators 01 1 02 443 Active
80 Payment of Arrears of LTO-IT Service 01 1 02 444 Active
81 Refund of the Service Development Fee for the Right to Develop the Nampeidai 01 1 02 446 Active
Property in Tokyo, Japan
82 Prior Years' LGU Shares 01 1 02 447 Active
83 General Fund Adjustments for FOREX Fluctuation 01 1 02 448 Active
84 Bangon Marawi Fund 01 1 02 449 Active
85 Conversion of National Government Advances into Subsidy for GOCCs 01 1 02 450 Active
86 For Payment of Pension Arrearages 01 1 02 451 Active

87 Implementation of the Proposed National Government Rightsizing Program (NGRP) 01 1 02 452 Active
88 Northrail-Southrail Linkage Project Phase I - Payment of Outstanding Obligations 01 1 02 453 Active
89 Rice Competitiveness Enhancement Fund 01 1 02 454 Active
90 Coconut Farmers and Industry Development Fund 01 1 02 455 Active
91 For the Implementation of the Organic Law for the Bangsamoro Region in Muslim 01 1 02 456 Active
Mindanao
92 For the Implementation of the Universal Health Care 01 1 02 457 Active
93 Bangko Sentral ng Pilipinas (BSP) Equity Infusion pursuant to RA 11211 01 1 02 458 Active
94 National Identification System 01 1 02 459 Active
95 Normalization Program in the Bangsamoro 01 1 02 460 Active
96 Health Facilities Enhancement Program 01 1 02 461 Active
97 For payment of Personnel Benefits 01 1 02 462 Active
98 Pension and Gratuity Fund 01 1 02 463 Active
99 National Bureau of Investigation (NBI) Modernization Program 01 1 02 464 Active
100 For Payment of Right-of-Way 01 1 02 465 Active
101 Prior Year's BARMM Shares 01 1 02 466 Active
102 Social Protection Programs due to COVID-19 Pandemic 01 1 02 467 Active
103 Basic Education Facilities 01 1 02 468 Active
104 Government Assistance and Subsidies - Voucher Program for Private Senior High 01 1 02 469 Active
School (per RA No. 10533)
105 Last Mile Schools Program 01 1 02 470 Active

4
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
106 Flexible Learning Options 01 1 02 471 Active
107 Shares of LGUs in Excise Taxes from Locally Manufactured Virginia-Type Cigarettes 01 1 02 472 Active
108 Shares of LGUs in Excise Taxes from Burley and Native Tobacco Products 01 1 02 473 Active
109 For the Purchase of COVID-19 Vaccines, Storage, Transportation and Distribution 01 1 02 474 Active
110 OPAPP - MILF Normalization Program for the Decomissioned Combatants 01 1 02 475 Active
111 For the repair / rehabilitation / reconstruction of NBI Main Research Center and 01 1 02 476 Active
Facilities
112 DepEd Computerization Program 01 1 02 477 Active
113 Procurement of COVID-19 Vaccine Booster Shots 01 1 02 478 Active
114 Purchase of Passport Booklets and Personalization 01 1 02 479 Active
115 Government Assistance and Subsidies - Educational Service Contacting (ESC) 01 1 02 480 Active
Program for Private Junior High School
116 Government Assistance and Subsidies - Senior High School Voucher Program 01 1 02 481 Active
117 Universal Access to Quality Tertiary Education (UAQTE) 01 1 02 482 Active
118 School-Based Feeding Program 01 1 02 483 Active
119 Conservation and Restoration of Gabaldon and other Heritage School Buildings 01 1 02 484 Active
120 Operation of Schools - Elementary (Kinder to Grade 6) 01 1 02 485 Active
121 Operation of Schools - Junior High School (Grade 7 to Grade 10) 01 1 02 486 Active
122 Operation of Schools - Senior High School (Grade 11 to Grade 12) 01 1 02 487 Active

123 Increase in the capacity of Nursing and Allied Health Programs of State 01 1 02 488 Active
Universities and Colleges (SUCs)
124 Compensation and Other Benefits for COVID-19 Workers in Health Facilities 01 1 02 489 Active
125 COVID-19 Laboratory Network Commodities 01 1 02 490 Active
126 COVID-19 Human Resources for Health Emergency Hiring 01 1 02 491 Active
127 Cancer Assistance Fund 01 1 02 492 Active
128 For the Procurement and Supply Chain Management Service 01 1 02 493 Active
129 Operations of DOH Hospitals in Metro Manila (MM) 01 1 02 494 Active
130 Operations of DOH Regional Hospitals and Other Health Facilities 01 1 02 495 Active
131 Epidemiology and Surveillance Program 01 1 02 496 Active
132 Operations of National Reference Laboratories 01 1 02 497 Active
133 Hiring of Contact Tracers 01 1 02 498 Active
134 Fuel Subsidy Program 01 1 02 499 Active
135 Social Amelioration Program 01 1 02 500 Active

5
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency

136 Kapit Bisig Laban sa Kahirapan-Comprehensive and Integrated Delivery of Social 01 1 02 501 Active
Services
137 Pondo para sa Pagbabago at Pag-asenso Program - Micro-Finance for Lending 01 1 02 502 Active
138 Retirement Gratuity and Terminal Leave 01 1 02 503 Active
139 For the Implementation of the National Budget Circular No. 461 01 1 02 504 Active
140 Support to the Barangay Development Program of the NTF-ELCAC 01 1 02 505 Active
141 Support to Parcelization of Lands for Individual Titling (SPLIT) Project 01 1 02 506 Active
142 Second Additional Financing for Philippine Rural Development Project 01 1 02 507 Active
143 OPAPP - Government of the Philippines - Moro National Liberation Front Peace 01 1 02 508 Active
Process Program
144 Training for Work Scholarship Program (TWSP)/ Special Training for Employment 01 1 02 509 Active
Program (STEP)
145 Various National Housing Authority (NHA) Projects 01 1 02 510 Active
146 Philippine Customs Modernization Project 01 1 02 511 Active
147 Camp Development Fund for the Philippine National Police 01 1 02 512 Active
148 Public Health Emergency Benefits and Allowances for Health Care and Non- 01 1 02 513 Active
Healthcare Workers
149 Revised AFP Modernization Program 01 1 02 514 Active
150 Vaccine for COVID-19 and Other Emerging Diseases 01 1 02 515 Active
151 Priority Social Programs for Health (including Health Facilities Enhancement 01 1 02 516 Active
Program), Social Welfare and Development, Higher Education, and Technical and
Vocational Education
152 Construction of Medical Arts Building, Halfway House and Adult Specialty Center, 01 1 02 517 Active
Ospital ng Tagaytay
153 Construction of Medical Arts Building, Halfway House and Adult Specialty Center, 01 1 02 518 Active
Bicol Regional Hospital and Medical Center
154 Construction of Medical Arts Building, Halfway House and Adult Specialty Center, 01 1 02 519 Active
Mariano Marcos Memorial Hospital and Medical Center
155 Corn Processing Complex including Production Support Services and Machineries 01 1 02 520 Active
156 Smart/Intelligence Campus/ICT Modernization and Advanced Digital Infrastructure 01 1 02 521 Active
Program of Various State Universities and Colleges
157 National Broadband Program of the Department of Information and 01 1 02 522 Active
Communications Technology
158 National Data Privacy Program 01 1 02 523 Active

6
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
159 Procurement of Various Technical and Tactical Equipment for the Department of 01 1 02 524 Active
Justice
160 Free Technical and Vocational Education and Training Program of the Technical 01 1 02 525 Active
Education and Skills Development Authority
161 Procurement of Various Technical and Tactical Equipment for the Department of 01 1 02 526 Active
National Defense
162 Acquisition of S-70i Black Hawk Full Mission Simulator (FMS) of the Philippine 01 1 02 527 Active
Airforce
163 General Management and Supervision under GAS-DPWH 01 1 02 528 Active
164 Pre-Feasibility Studies/Preliminary and Detailed Engineering 01 1 02 529 Active
165 Maintenance, Repair and Rehabilitation of Infrastructure Facilities (Routine 01 1 02 530 Active
Maintenance of National Roads and Bridges)
166 Maintenance and Operations of DPWH Floating Equipment, and Maintenance of 01 1 02 531 Active
Public Buildings and Flood Control and Drainage
167 Priority Infrastructure Program for Roads, Bridges, Multi-Purpose 01 1 02 532 Active
Buildings/Facilities, Flood Control, and Water Systems
168 Management of Construction and Maintenance of Equipment 01 1 02 533 Active
169 Operation of Weighbridge Stations and Atome 01 1 02 534 Active
170 Public Private Partnership - Strategic Support Fund (including Right-of-Way and 01 1 02 535 Active
Subsidy)
171 Payment of Contractual Obligations, VAT and other Taxes of the DPWH 01 1 02 536 Active
172 Construction of Laoag-San Nicolas By Pass Road (Laoag City, Bacarra Section, 01 1 02 537 Active
Ilocos Norte)
173 Repair and Reconstruction of Laoag Cathedral, Ilocos Norte 01 1 02 538 Active
174 For Government Counterpart of DPWH and DOTR Projects 01 1 02 539 Active
175 Department of Science and Technology: Diffusion and Transfer of Knowledge and 01 1 02 540 Active
Technologies and Other Related Projects and Activities
176 Social Pension for Indigent Senior Citizens 01 1 02 541 Active
177 For the Operational Requirement of National Authority for Child Care 01 1 02 542 Active

178 For the Repair/Rehabilitation/Expansion of Laoag International Airport, Ilocos Norte 01 1 02 543 Active
179 For the Repair/Rehabilitation/ Expansion of Tacloban Airport, Tacloban, Leyte 01 1 02 544 Active
180 Construction of Breakwater - Legazpi Port 01 1 02 545 Active
181 Service Contracting of Public Utility Vehicle Program 01 1 02 546 Active

7
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
182 Procurement of Various Technical and Tactical Equipment for the Philippine Coast 01 1 02 547 Active
Guard
183 OPAPRU GPH-MILF Peace Process Normalization Program 01 1 02 548 Active
184 OPAPRU PAMANA for MNLF Communities 01 1 02 549 Active
185 Establishment of Anti-Drug Operations Command Center of the Philippine Drug 01 1 02 550 Active
Enforcement Agency
186 For the Implementation and Expansion of Programs, Activities and Projects of the 01 1 02 551 Active
Philippine Space Agency
187 Construction of Main and Integrated Field Office Building of the Commission on 01 1 02 552 Active
Elections
188 Construction of Navotas Fish Port Complex, Phases 1 and 2 01 1 02 553 Active
189 Military Replication Projects of the Bases Conversion and Development Authority 01 1 02 554 Active
190 For the Payment of Retirement Benefits of Intercontinental Broadcasting 01 1 02 555 Active
Coporation employees from 2009 to 2023
191 Philippine Postal Corporation Reimbursement of Franking Privilege Services 01 1 02 556 Active
192 Maintenance of Automated Traffic Data Collection Program 01 1 02 557 Active
193 Local Government Support Fund 01 1 02 558 Active
194 Miscellaneous Personnel Benefits Fund-Staffing Modifications/ Upgrading of 01 1 02 559 Active
Salaries (Civilian)
195 Pension and Gratuity Fund-Retirement Gratuity/Terminal Leave Benefits (Civilian) 01 1 02 560 Active
196 Fiscal Support Arrearages for Comprehensive Automotive Resurgence Strategy 01 1 02 561 Active
(CARS) Program
197 Panay-Guimaras-Negros (PGN) Island Bridges Project: Loan Proceeds 01 1 02 562 Active
198 Panay-Guimaras-Negros (PGN) Island Bridges Project: GOP Counterpart 01 1 02 563 Active
199 For Government Counterpart of Foreign-Assisted Projects 01 1 02 564 Active
200 Maintenance, Repair and Rehabilitation of Infrastructure Facilities (Routine 01 1 02 565 Active
Maintenance of National Roads)
201 PUV Service Contracting (Libreng Sakay) 01 1 02 566 Active
202 Screening and Anti-Terrorist Equipment and Body Camera 01 1 02 567 Active
203 Preparatory for National and Local Elections 01 1 02 568 Active
204 Construction/Repair of NFA Warehouse Facilities and Purchase of Drying 01 1 02 569 Active
Equipment
205 Development and Modernization Plan on Infrastructure for Iwahig Prison and Penal 01 1 02 570 Active
Farm in Palawan

8
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
206 Financial Subsidy for Purchase of Photovoltaic Mainstreaming (Solar Home System) 01 1 02 571 Active
for Rural Electrification
207 Acquisition of Firetrucks 01 1 02 572 Active
208 Construction of 66 km Circumferential Road to Complement the Transport and 01 1 02 573 Active
Road System in Cagayan Economic Zone
209 Repair, Rehabilitation and Maintenance of the Breakwater in the Cagayan 01 1 02 574 Active
Economic Zone
210 Repair/Rehabilitation and Construction of Farm-to-Market Road Projects in 01 1 02 575 Active
Designated Key Production Areas
211 Digital Agriculture Project 01 1 02 576 Active
212 Cold Storage Expansion Project 01 1 02 577 Active
213 Aquaculture and Mariculture Expansion and Invigoration Project 01 1 02 578 Active
214 Fisheries Infrastructure Development Program 01 1 02 579 Active
215 Construction/Rehabilitation of NIA Warehouse and Purchase of Dryer 01 1 02 580 Active
216 Marawi Siege Victims Compensation Program 01 1 02 581 Active
217 Supplementary Feeding Program 01 1 02 582 Active
218 Creation of Lawyer positions in the Public Attorney's Office 01 1 02 583 Active
219 OPAPRU Mandatories for Operations and Support Services 01 1 02 584 Active
220 Establishment and Operationalization of the National Amnesty Commission 01 1 02 585 Active
221 Management and Supervision of the Comprehensive Peace Process 01 1 02 586 Active
222 GPH and the Moro National Liberation Front (GPH-MNLF) Peace Process: 01 1 02 587 Active
Transformation Program
223 Construction of a Super Maximum Security Facility 01 1 02 588 Active
224 Land Acquisition for Office of the Vice President 01 1 02 589 Active
225 Pambansang Pabahay Para sa Pilipino (4PH) Program 01 1 02 590 Active
226 Green Green Green Program 01 1 02 591 Active
227 OWWA Welfare Services 01 1 02 592 Active
Special Purpose Funds
228 Overall Savings 01 1 02 999 Active
Supplemental Specific Budgets of National Government Agencies
Appropriations
229 Specific Budgets of National Government Agencies 01 1 03 101 Active
Budgetary Support to Government Corporations
230 Equity Contribution 01 1 03 276 Active

9
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
231 Subsidies 01 1 03 277 Active
Special Purpose Funds
232 National Disaster Risk Reduction and Management Fund ( Calamity Fund ) 01 1 03 401 Active
233 Bayanihan to Recover as One Act, Republic Act No. 11494 01 1 03 415 Active
Automatic Specific Budgets of National Government Agencies
Appropriations
234 Retirement and Life Insurance Premiums 01 1 04 102 Active
235 Pension under R.A. No. 2087, as amended by P.D. 1625 and R.A. No. 5059 as 01 1 04 103 Active
amended by Section 1 of EO No. 145, s. 1987
Budgetary Support to Government Corporations
236 Customs duties and taxes, including tax expenditures Budgetary Support to 01 1 04 105 Active
Government
Corporations (BSGC)
Specific Budgets of National Government Agencies
237 Customs duties and taxes, including tax expenditures 01 1 04 105 Active
238 Proceeds from sales of non-serviceable, obsolete and unnecessary equipment 01 1 04 106 Active
239 Tax Refunds 01 1 04 108 Active
240 Debt Principal Amortization 01 1 04 109 Active
241 Debt Interest Payments 01 1 04 110 Active
Allocations to Local Government Units
242 Internal Revenue Allotment 01 1 04 251 Active
Specific Budgets of National Government Agencies
243 Internal Revenue Allotment 01 1 04 251 Active
Allocations to Local Government Units
244 Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) 01 1 04 257 Active
245 National Tax Allotment 01 1 04 258 Active
Budgetary Support to Government Corporations
246 Net Lending 01 1 04 280 Active
Unprogrammed Specific Budgets of National Government Agencies
Appropriations
247 Specific Budgets of National Government Agencies 01 1 05 101 Active
Budgetary Support to Government Corporations
248 Equity Contribution 01 1 05 276 Active

10
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
249 Subsidies 01 1 05 277 Active
250 Loans 01 1 05 278 Active
251 Advances 01 1 05 279 Active
Unprogrammed Appropriations
252 General Fund Adjustments 01 1 05 421 Active
253 Strengthening Assistance for Government Infrastructure and Social Programs 01 1 05 422 Active
254 AFP Modernization Program 01 1 05 423 Active
255 Debt Management Program 01 1 05 424 Active
256 Total Administrative Disability Pension 01 1 05 425 Active
257 People's Survival Fund 01 1 05 426 Active
258 Budgetary Support to Government-Owned and/or -Controlled Corporations 01 1 05 427 Active
259 Support to Foreign-Assisted Projects 01 1 05 428 Active
260 Risk Management Program 01 1 05 429 Active
261 Disaster Relief Mitigation Fund 01 1 05 430 Active
262 Reconstruction and Rehabilitation Program 01 1 05 431 Active
263 General Fund Adjustments for Use of Excess Income by Agencies 01 1 05 432 Active
264 General Fund Adjustments for the Share of the ARMM pursuant to R.A. No.9054 01 1 05 433 Active
265 Equity Value Buy-out of the Metro Rail Transit Corporation 01 1 05 434 Active
266 Payment of Taxes under BOT Contract of MRT 3 01 1 05 435 Active
267 Rehabilitation and Reconstruction Fund 01 1 05 436 Active
268 MRT 3 Rehabilitation and Capacity Expansion 01 1 05 437 Active
269 Trade Remedies Fund 01 1 05 438 Active
270 Share of the DOH from the Incremental Revenue from Excise Tax 01 1 05 439 Active
271 For Payment of Total Administrative Disability of Living Post WW II Veterans 01 1 05 440 Active
272 Land Bank of the Philippines - Loan Portfolio (Priority and Other Priority Areas) 01 1 05 441 Active
273 Support to Capability Enhancement Program of the Philippine National Police (PNP) 01 1 05 442 Active
274 Provision of Scholarships to Faculty Members and HEI Administrators 01 1 05 443 Active
275 Payment of Arrears of LTO-IT Service 01 1 05 444 Active
276 Provision of Scholarship to Faculty HEI and Administrators 01 1 05 445 Inactive
277 Refund of the Service Development Fee for the Right to Develop the Nampeidai 01 1 05 446 Active
Property in Tokyo, Japan
278 Prior Years' LGU Shares 01 1 05 447 Active
279 General Fund Adjustments for FOREX Fluctuation 01 1 05 448 Active

11
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
280 Bangon Marawi Fund 01 1 05 449 Active
281 Conversion of National Government Advances into Subsidy for GOCCs 01 1 05 450 Active
282 For Payment of Pension Arrearages 01 1 05 451 Active
283 Implementation of the Proposed National Government Rightsizing Program (NGRP) 01 1 05 452 Active
284 Northrail-Southrail Linkage Project Phase I - Payment of Outstanding Obligations 01 1 05 453 Active
285 Rice Competitiveness Enhancement Fund 01 1 05 454 Active
286 Coconut Farmers and Industry Development Fund 01 1 05 455 Active
287 For the Implementation of the Organic Law for the Bangsamoro Region in Muslim 01 1 05 456 Active
Mindanao
288 For the Implementation of the Universal Health Care 01 1 05 457 Active
289 Bangko Sentral ng Pilipinas (BSP) Equity Infusion pursuant to RA 11211 01 1 05 458 Active
290 National Identification System 01 1 05 459 Active
291 Normalization Program in the Bangsamoro 01 1 05 460 Active
292 Health Facilities Enhancement Program 01 1 05 461 Active
293 For payment of Personnel Benefits 01 1 05 462 Active
294 Pension and Gratuity Fund 01 1 05 463 Active
295 National Bureau of Investigation (NBI) Modernization Program 01 1 05 464 Active
296 For Payment of Right-of-Way 01 1 05 465 Active
297 Prior Year's BARMM Shares 01 1 05 466 Active
298 Social Protection Programs due to COVID-19 Pandemic 01 1 05 467 Active
299 Basic Education Facilities 01 1 05 468 Active
300 Government Assistance and Subsidies - Voucher Program for Private Senior High 01 1 05 469 Active
School (per RA No. 10533)
301 Last Mile Schools Program 01 1 05 470 Active
302 Flexible Learning Options 01 1 05 471 Active
303 Shares of LGUs in Excise Taxes from Locally Manufactured Virginia-Type Cigarettes 01 1 05 472 Active
304 Shares of LGUs in Excise Taxes from Burley and Native Tobacco Products 01 1 05 473 Active
305 For the Purchase of COVID-19 Vaccines, Storage, Transportation and Distribution 01 1 05 474 Active
306 OPAPP - MILF Normalization Program for the Decomissioned Combatants 01 1 05 475 Active
307 For the repair / rehabilitation / reconstruction of NBI Main Research Center and 01 1 05 476 Active
Facilities
308 DepEd Computerization Program 01 1 05 477 Active
309 Procurement of COVID-19 Vaccine Booster Shots 01 1 05 478 Active

12
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
310 Purchase of Passport Booklets and Personalization 01 1 05 479 Active
311 Government Assistance and Subsidies - Educational Service Contacting (ESC) 01 1 05 480 Active
Program for Private Junior High School
312 Government Assistance and Subsidies - Senior High School Voucher Program 01 1 05 481 Active
313 Universal Access to Quality Tertiary Education (UAQTE) 01 1 05 482 Active
314 School-Based Feeding Program 01 1 05 483 Active
315 Conservation and Restoration of Gabaldon and other Heritage School Buildings 01 1 05 484 Active
316 Operation of Schools - Elementary (Kinder to Grade 6) 01 1 05 485 Active
317 Operation of Schools - Junior High School (Grade 7 to Grade 10) 01 1 05 486 Active
318 Operation of Schools - Senior High School (Grade 11 to Grade 12) 01 1 05 487 Active
319 Increase in the capacity of Nursing and Allied Health Programs of State 01 1 05 488 Active
Universities and Colleges (SUCs)
320 Compensation and Other Benefits for COVID-19 Workers in Health Facilities 01 1 05 489 Active
321 COVID-19 Laboratory Network Commodities 01 1 05 490 Active
322 COVID-19 Human Resources for Health Emergency Hiring 01 1 05 491 Active
323 Cancer Assistance Fund 01 1 05 492 Active
324 For the Procurement and Supply Chain Management Service 01 1 05 493 Active
325 Operations of DOH Hospitals in Metro Manila (MM) 01 1 05 494 Active
326 Operations of DOH Regional Hospitals and Other Health Facilities 01 1 05 495 Active
327 Epidemiology and Surveillance Program 01 1 05 496 Active
328 Operations of National Reference Laboratories 01 1 05 497 Active
329 Hiring of Contact Tracers 01 1 05 498 Active
330 Fuel Subsidy Program 01 1 05 499 Active
331 Social Amelioration Program 01 1 05 500 Active
332 Kapit Bisig Laban sa Kahirapan-Comprehensive and Integrated Delivery of Social 01 1 05 501 Active
Services
333 Pondo para sa Pagbabago at Pag-asenso Program - Micro-Finance for Lending 01 1 05 502 Active
334 Retirement Gratuity and Terminal Leave 01 1 05 503 Active
335 For the Implementation of the National Budget Circular No. 461 01 1 05 504 Active
336 Support to the Barangay Development Program of the NTF-ELCAC 01 1 05 505 Active
337 Support to Parcelization of Lands for Individual Titling (SPLIT) Project 01 1 05 506 Active
338 Second Additional Financing for Philippine Rural Development Project 01 1 05 507 Active

13
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
339 OPAPP - Government of the Philippines - Moro National Liberation Front Peace 01 1 05 508 Active
Process Program
340 Training for Work Scholarship Program (TWSP)/ Special Training for Employment 01 1 05 509 Active
Program (STEP)
341 Various National Housing Authority (NHA) Projects 01 1 05 510 Active
342 Philippine Customs Modernization Project 01 1 05 511 Active
343 Camp Development Fund for the Philippine National Police 01 1 05 512 Active
344 Public Health Emergency Benefits and Allowances for Health Care and Non- 01 1 05 513 Active
Healthcare Workers
345 Revised AFP Modernization Program 01 1 05 514 Active
346 Vaccine for COVID-19 and Other Emerging Diseases 01 1 05 515 Active
347 Priority Social Programs for Health (including Health Facilities Enhancement 01 1 05 516 Active
Program), Social Welfare and Development, Higher Education, and Technical and
Vocational Education
348 Construction of Medical Arts Building, Halfway House and Adult Specialty Center, 01 1 05 517 Active
Ospital ng Tagaytay
349 Construction of Medical Arts Building, Halfway House and Adult Specialty Center, 01 1 05 518 Active
Bicol Regional Hospital and Medical Center
350 Construction of Medical Arts Building, Halfway House and Adult Specialty Center, 01 1 05 519 Active
Mariano Marcos Memorial Hospital and Medical Center
351 Corn Processing Complex including Production Support Services and Machineries 01 1 05 520 Active

352 Smart/Intelligence Campus/ICT Modernization and Advanced Digital Infrastructure 01 1 05 521 Active
Program of Various State Universities and Colleges
353 National Broadband Program of the Department of Information and 01 1 05 522 Active
Communications Technology
354 National Data Privacy Program 01 1 05 523 Active
355 Procurement of Various Technical and Tactical Equipment for the Department of 01 1 05 524 Active
Justice
356 Free Technical and Vocational Education and Training Program of the Technical 01 1 05 525 Active
Education and Skills Development Authority
357 Procurement of Various Technical and Tactical Equipment for the Department of 01 1 05 526 Active
National Defense
358 Acquisition of S-70i Black Hawk Full Mission Simulator (FMS) of the Philippine 01 1 05 527 Active
Airforce
359 General Management and Supervision under GAS-DPWH 01 1 05 528 Active

14
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
360 Pre-Feasibility Studies/Preliminary and Detailed Engineering 01 1 05 529 Active
361 Maintenance, Repair and Rehabilitation of Infrastructure Facilities (Routine 01 1 05 530 Active
Maintenance of National Roads and Bridges)
362 Maintenance and Operations of DPWH Floating Equipment, and Maintenance of 01 1 05 531 Active
Public Buildings and Flood Control and Drainage
363 Priority Infrastructure Program for Roads, Bridges, Multi-Purpose 01 1 05 532 Active
Buildings/Facilities, Flood Control, and Water Systems

364 Management of Construction and Maintenance of Equipment 01 1 05 533 Active

365 Operation of Weighbridge Stations and Atome 01 1 05 534 Active
366 Public Private Partnership - Strategic Support Fund (including Right-of-Way and 01 1 05 535 Active
Subsidy)
367 Payment of Contractual Obligations, VAT and other Taxes of the DPWH 01 1 05 536 Active
368 Construction of Laoag-San Nicolas By Pass Road (Laoag City, Bacarra Section, 01 1 05 537 Active
Ilocos Norte)
369 Repair and Reconstruction of Laoag Cathedral, Ilocos Norte 01 1 05 538 Active
370 For Government Counterpart of DPWH and DOTR Projects 01 1 05 539 Active
371 Department of Science and Technology: Diffusion and Transfer of Knowledge and 01 1 05 540 Active
Technologies and Other Related Projects and Activities
372 Social Pension for Indigent Senior Citizens 01 1 05 541 Active
373 For the Operational Requirement of National Authority for Child Care 01 1 05 542 Active
374 For the Repair/Rehabilitation/Expansion of Laoag International Airport, Ilocos Norte 01 1 05 543 Active
375 For the Repair/Rehabilitation/ Expansion of Tacloban Airport, Tacloban, Leyte 01 1 05 544 Active
376 Construction of Breakwater - Legazpi Port 01 1 05 545 Active
377 Service Contracting of Public Utility Vehicle Program 01 1 05 546 Active
378 Procurement of Various Technical and Tactical Equipment for the Philippine Coast 01 1 05 547 Active
Guard
379 OPAPRU GPH-MILF Peace Process Normalization Program 01 1 05 548 Active
380 OPAPRU PAMANA for MNLF Communities 01 1 05 549 Active
381 Establishment of Anti-Drug Operations Command Center of the Philippine Drug 01 1 05 550 Active
Enforcement Agency
382 For the Implementation and Expansion of Programs, Activities and Projects of the 01 1 05 551 Active
Philippine Space Agency
383 Construction of Main and Integrated Field Office Building of the Commission on 01 1 05 552 Active
Elections

15
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
384 Construction of Navotas Fish Port Complex, Phases 1 and 2 01 1 05 553 Active
385 Military Replication Projects of the Bases Conversion and Development Authority 01 1 05 554 Active
386 For the Payment of Retirement Benefits of Intercontinental Broadcasting 01 1 05 555 Active
Coporation employees from 2009 to 2023
387 Philippine Postal Corporation Reimbursement of Franking Privilege Services 01 1 05 556 Active
388 Maintenance of Automated Traffic Data Collection Program 01 1 05 557 Active
389 Local Government Support Fund 01 1 05 558 Active
390 Miscellaneous Personnel Benefits Fund-Staffing Modifications/ Upgrading of 01 1 05 559 Active
Salaries (Civilian)
391 Pension and Gratuity Fund-Retirement Gratuity/Terminal Leave Benefits (Civilian) 01 1 05 560 Active

392 Fiscal Support Arrearages for Comprehensive Automotive Resurgence Strategy 01 1 05 561 Active
(CARS) Program
393 Panay-Guimaras-Negros (PGN) Island Bridges Project: Loan Proceeds 01 1 05 562 Active
394 Panay-Guimaras-Negros (PGN) Island Bridges Project: GOP Counterpart 01 1 05 563 Active
395 For Government Counterpart of Foreign-Assisted Projects 01 1 05 564 Active
396 Maintenance, Repair and Rehabilitation of Infrastructure Facilities (Routine 01 1 05 565 Active
Maintenance of National Roads)
397 PUV Service Contracting (Libreng Sakay) 01 1 05 566 Active
398 Screening and Anti-Terrorist Equipment and Body Camera 01 1 05 567 Active
399 Preparatory for National and Local Elections 01 1 05 568 Active
400 Construction/Repair of NFA Warehouse Facilities and Purchase of Drying 01 1 05 569 Active
Equipment
401 Development and Modernization Plan on Infrastructure for Iwahig Prison and Penal 01 1 05 570 Active
Farm in Palawan
402 Financial Subsidy for Purchase of Photovoltaic Mainstreaming (Solar Home System) 01 1 05 571 Active
for Rural Electrification
403 Acquisition of Firetrucks 01 1 05 572 Active
404 Construction of 66 km Circumferential Road to Complement the Transport and 01 1 05 573 Active
Road System in Cagayan Economic Zone
405 Repair, Rehabilitation and Maintenance of the Breakwater in the Cagayan 01 1 05 574 Active
Economic Zone
406 Repair/Rehabilitation and Construction of Farm-to-Market Road Projects in 01 1 05 575 Active
Designated Key Production Areas
407 Digital Agriculture Project 01 1 05 576 Active

16
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
408 Cold Storage Expansion Project 01 1 05 577 Active
409 Aquaculture and Mariculture Expansion and Invigoration Project 01 1 05 578 Active
410 Fisheries Infrastructure Development Program 01 1 05 579 Active
411 Construction/Rehabilitation of NIA Warehouse and Purchase of Dryer 01 1 05 580 Active
412 Marawi Siege Victims Compensation Program 01 1 05 581 Active
413 Supplementary Feeding Program 01 1 05 582 Active
414 Creation of Lawyer positions in the Public Attorney's Office 01 1 05 583 Active
415 OPAPRU Mandatories for Operations and Support Services 01 1 05 584 Active
416 Establishment and Operationalization of the National Amnesty Commission 01 1 05 585 Active
417 Management and Supervision of the Comprehensive Peace Process 01 1 05 586 Active
418 GPH and the Moro National Liberation Front (GPH-MNLF) Peace Process: 01 1 05 587 Active
Transformation Program
419 Construction of a Super Maximum Security Facility 01 1 05 588 Active
420 Land Acquisition for Office of the Vice President 01 1 05 589 Active
421 Pambansang Pabahay Para sa Pilipino (4PH) Program 01 1 05 590 Active
422 Green Green Green Program 01 1 05 591 Active
423 OWWA Welfare Services 01 1 05 592 Active
Foreign Assisted General New General Multilateral and Bilateral Loans/Grants
Projects Fund Fund Appropriations
424 GoP Counterpart Funds 02 1 01 151 Active
425 Asian Development Bank 02 1 01 152 Active
426 Australia 02 1 01 153 Active
427 Austria 02 1 01 154 Active
428 Belgium 02 1 01 155 Active
429 Canada 02 1 01 156 Active
430 China 02 1 01 157 Active
431 Denmark 02 1 01 158 Active
432 European Commission 02 1 01 159 Active
433 France 02 1 01 160 Active
434 Germany 02 1 01 161 Active
435 Global Environment Facility 02 1 01 162 Active
436 International Bank for Reconstruction and Development (IBRD) 02 1 01 163 Active
437 International Development Fund (IDF) 02 1 01 164 Active

17
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
438 International Fund for Agricultural Development (IFAD) 02 1 01 165 Active
439 Italy 02 1 01 166 Active
440 Japan 02 1 01 167 Active
441 Korea 02 1 01 168 Active
442 Millennium Challenge Corporation 02 1 01 169 Active
443 Netherlands 02 1 01 170 Active
444 New Zealand 02 1 01 171 Active
445 Norway 02 1 01 172 Active
446 Saudi Arabia 02 1 01 173 Active
447 Spain 02 1 01 174 Active
448 Switzerland 02 1 01 175 Active
449 United Kingdom 02 1 01 176 Active
450 United States 02 1 01 177 Active
451 United Nations Development Fund for Women (UNIFEM) 02 1 01 178 Active
452 United Nations Population Fund (UNFPA) 02 1 01 179 Active
453 OPEC Fund for International Development (OFID) Department of 02 1 01 180 Active
Agriculture (DA)
- Office of the
Secretary
454 Asian Infrastructure Investment Bank (AIIB) 02 1 01 181 Active
455 Clean Technology Fund 02 1 01 182 Active
Continuing Multilateral and Bilateral Loans/Grants
Appropriations
456 GoP Counterpart Funds 02 1 02 151 Active
457 Asian Development Bank 02 1 02 152 Active
458 Australia 02 1 02 153 Active
459 Austria 02 1 02 154 Active
460 Belgium 02 1 02 155 Active
461 Canada 02 1 02 156 Active
462 China 02 1 02 157 Active
463 Denmark 02 1 02 158 Active
464 European Commission 02 1 02 159 Active
465 France 02 1 02 160 Active

18
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
466 Germany 02 1 02 161 Active
467 Global Environment Facility 02 1 02 162 Active
468 International Bank for Reconstruction and Development (IBRD) 02 1 02 163 Active
469 International Development Fund (IDF) 02 1 02 164 Active
470 International Fund for Agricultural Development (IFAD) 02 1 02 165 Active
471 Italy 02 1 02 166 Active
472 Japan 02 1 02 167 Active
473 Korea 02 1 02 168 Active
474 Millennium Challenge Corporation 02 1 02 169 Active
475 Netherlands 02 1 02 170 Active
476 New Zealand 02 1 02 171 Active
477 Norway 02 1 02 172 Active
478 Saudi Arabia 02 1 02 173 Active
479 Spain 02 1 02 174 Active
480 Switzerland 02 1 02 175 Active
481 United Kingdom 02 1 02 176 Active
482 United States 02 1 02 177 Active
483 United Nations Development Fund for Women (UNIFEM) 02 1 02 178 Active
484 United Nations Population Fund (UNFPA) 02 1 02 179 Active
485 Asian Infrastructure Investment Bank (AIIB) 02 1 02 180 Active
486 Asian Infrastructure Investment Bank (AIIB) 02 1 02 181 Active
- Asian Infrastructure Investment Bank (AIIB)
487 Clean Technology Fund 02 1 02 182 Active
Unprogrammed Multilateral and Bilateral Loans/Grants
Appropriations
488 GoP Counterpart Funds 02 1 05 151 Active
- FY 2023 Unprogrammed Appropriations Purpose No. 37-For Government
Counterpart of DPWH and DOTr Projects
489 Asian Development Bank 02 1 05 152 Active
490 Australia 02 1 05 153 Active
491 Austria 02 1 05 154 Active
492 Belgium 02 1 05 155 Active
493 Canada 02 1 05 156 Active

19
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
494 China 02 1 05 157 Active
495 Denmark 02 1 05 158 Active
496 European Commission 02 1 05 159 Active
497 France 02 1 05 160 Active
498 Germany 02 1 05 161 Active
499 Global Environment Facility 02 1 05 162 Active

500 International Bank for Reconstruction and Development (IBRD) 02 1 05 163 Active
501 International Development Fund (IDF) 02 1 05 164 Active
502 International Fund for Agricultural Development (IFAD) 02 1 05 165 Active
503 Italy 02 1 05 166 Active
504 Japan 02 1 05 167 Active
505 Korea 02 1 05 168 Active
506 Millennium Challenge Corporation 02 1 05 169 Active
507 Netherlands 02 1 05 170 Active
508 New Zealand 02 1 05 171 Active
509 Norway 02 1 05 172 Active
510 Saudi Arabia 02 1 05 173 Active
511 Spain 02 1 05 174 Active
512 Switzerland 02 1 05 175 Active
513 United Kingdom 02 1 05 176 Active
514 United States 02 1 05 177 Active
515 United Nations Development Fund for Women (UNIFEM) 02 1 05 178 Active
516 United Nations Population Fund (UNFPA) 02 1 05 179 Active
517 Asian Infrastructure Investment Bank (AIIB) 02 1 05 180 Active
518 Asian Infrastructure Investment Bank (AIIB) 02 1 05 181 Active
- Asian Infrastructure Investment Bank (AIIB)
Special Account - General New General Special Accounts in the General Fund
Locally Fund Appropriations
Funded/Domestic
Grants Fund

20
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
519 Fiduciary Fund for Agrarian Reform Education Department of 03 1 01 321 Active
- Interest Income from investments in treasury notes - RP-US Agreement P.L. 480 Agrarian Reform
(DAR)
- Office of the
Secretary
520 Agrarian Reform Fund Department of 03 1 01 322 Active
- Income and collections from Agrarian Reform operations and proceeds from Agrarian Reform
assets recovered and sales of ill-gotten wealth - R.A. 9700 (DAR)
- Office of the
Secretary
Continuing Special Accounts in the General Fund
Appropriations
521 Fiduciary Fund for Agrarian Reform Education 03 1 02 321 Active
522 Agrarian Reform Fund 03 1 02 322 Active
523 Agricultural Competitiveness Enhancement Fund 03 1 02 323 Active
524 Agro-Industry Modernization Credit and Financing Program (AMCFP) 03 1 02 324 Active
525 Wildlife Management Fund 03 1 02 325 Active
526 Support to the Fertilizer and Pesticide Program 03 1 02 326 Active
527 Livestock Development Fund 03 1 02 327 Active
528 Meat Inspection Service Development Trust Fund 03 1 02 328 Active
529 Early Childhood Care and Development Council 03 1 02 329 Active
530 Instructional Materials Development Center Fund 03 1 02 330 Active
531 Malampaya Gas Fund 03 1 02 331 Active
532 Collections from other production shares and miscellaneous income 03 1 02 332 Active
533 Technology Transfer for Energy Management Fund 03 1 02 333 Active
534 Integrated Protected Areas Fund 03 1 02 334 Active
535 Wildlife Management Fund 03 1 02 335 Active
536 Sale of Confiscated Logs 03 1 02 336 Active
537 Air Quality Management Fund 03 1 02 337 Active
538 Mines and Geosciences Bureau 03 1 02 338 Active
539 Non-Intrusive Container Inspection System Project Fund 03 1 02 339 Active

540 Super Green Lane Trust Fund 03 1 02 340 Active

541 Tax Refund 03 1 02 341 Active
542 Special Education Fund 03 1 02 342 Active

21
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
543 Bank Penalties Fund 03 1 02 343 Active
544 Fidelity Bond Fund 03 1 02 344 Active
545 Insurance Commission Fund 03 1 02 345 Active
546 Pre-Need Fund 03 1 02 346 Active
547 Department of Health (OSEC) 03 1 02 347 Active
548 DOH OSEC FDA-SAGF 03 1 02 348 Active
549 OSEC-BQIHS SAGF 03 1 02 349 Active
550 Bureau of Fire Protection 03 1 02 350 Active
551 Department of Justice (OSEC) 03 1 02 351 Active
552 Land Registration Authority 03 1 02 352 Active
553 Office of the Solicitor General 03 1 02 353 Active
554 Verification Fee Fund 03 1 02 354 Active
555 Special Voluntary Arbitration Fund 03 1 02 355 Active
556 Asia Pacific Disaster Response Fund 03 1 02 356 Active
557 AFP Modernization Trust Fund 03 1 02 357 Active
558 Special Road Support Fund 03 1 02 358 Active
559 Special Local Road Fund 03 1 02 359 Active
560 Special Road Safety Fund 03 1 02 360 Active
561 Tourism Development Fund 03 1 02 361 Active
562 Micro, Small and Medium Enterprise Development Council Fund 03 1 02 362 Active
563 Special Vehicle Pollution Control Fund 03 1 02 363 Active
564 Seat Belt Use Fund (LTO) 03 1 02 364 Active
565 MARINA Tonnage Fees 03 1 02 365 Active
566 National Civil Aviation Security Committee (NCASC) 03 1 02 366 Active
567 Interest Earnings of the Endowment Fund 03 1 02 367 Active
568 CFO SAGF 03 1 02 368 Active
569 Higher Education Development Fund 03 1 02 369 Active
570 DDB SAGF 03 1 02 370 Active
571 FDCP SAGF 03 1 02 371 Active
572 GAB SAGF 03 1 02 372 Active
573 HLURB SAGF 03 1 02 373 Active
574 Share on the annual revenue collection of MTRCB - Sec. 20 of P.D. 1986 03 1 02 374 Active

22
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
575 National Endowment Fund for Culture and Arts 03 1 02 375 Active
576 The Asian Foundation 03 1 02 376 Active
577 National Sports Development Fund 03 1 02 377 Active
578 PCUP SAGF 03 1 02 378 Active
579 CCP SAGF 03 1 02 379 Active
580 Tobacco Fund 03 1 02 380 Active
581 PCA SAGF 03 1 02 381 Active
582 Tourism Promotions Board Fund 03 1 02 382 Active
583 Remedies Fund 03 1 02 384 Active
584 National Water Quality Management Fund 03 1 02 385 Active
585 Area Water Quality Management Fund 03 1 02 386 Active
586 Seed Fund 03 1 02 387 Active
587 Competitiveness Enhancement Measures Fund 03 1 02 388 Active
588 National Building Code Development Fund 03 1 02 389 Active
589 Livestock Promotion Fund 03 1 02 390 Active
590 Fisheries Management Fund 03 1 02 391 Active
591 Free Public Internet Access Fund (FPIAF) 03 1 02 392 Active
592 Rice Competitiveness Enhancement Fund (RCEF) 03 1 02 393 Active
593 Special Road Fund 03 1 02 394 Active
594 Coconut Levy Fund 03 1 02 395 Active
595 Bangko Sentral ng Pilipinas Equity Infusion 03 1 02 396 Active
596 Philippine Space Development Fund 03 1 02 397 Active
597 Verification Fee Fund 03 1 02 398 Active
598 Rewards and Incentives Fund 03 1 02 399 Active
Automatic Specific Budgets of National Government Agencies
Appropriations
599 Domestic Grant Proceeds 03 1 04 104 Active
600 Military Camps Sales Proceeds 03 1 04 107 Active
Special Accounts in the General Fund

23
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
601 Fiduciary Fund for Agrarian Reform Education Department of 03 1 04 321 Active
- Interest income from investments in treasury notes - RP-US Agreement P.L. 480 Agrarian Reform
(DAR)
- Office of the
Secretary
602 Agrarian Reform Fund Budgetary Support to 03 1 04 322 Active
- Income and collections from Agrarian Reform operations and proceeds from Government
assets recovered and sales of ill-gotten wealth - R.A. 9700 Corporations (BSGC)
- Land Bank of the
Philippines
603 Agrarian Reform Fund Department of 03 1 04 322 Active
- Income and collections from Agrarian Reform operations and proceeds from Agrarian Reform
assets recovered and sales of ill-gotten wealth - R.A. 9700 (DAR)
- Office of the
Secretary
604 Agrarian Reform Fund Department of 03 1 04 322 Active
- Income and collections from Agrarian Reform operations and proceeds from Agriculture (DA)
assets recovered and sales of ill-gotten wealth - R.A. 9700 - Office of the
Secretary
605 Agrarian Reform Fund Department of 03 1 04 322 Active
- Income and collections from Agrarian Reform operations and proceeds from Environment and
assets recovered and sales of ill-gotten wealth - R.A. 9700 Natural Resources
(DENR)
- Office of the
Secretary

606 Agrarian Reform Fund Department of 03 1 04 322 Active

- Income and collections from Agrarian Reform operations and proceeds from Justice (DOJ)
assets recovered and sales of ill-gotten wealth - R.A. 9700 - Land Registration
Authority
607 Agrarian Reform Fund Department of 03 1 04 322 Active
- Income and collections from Agrarian Reform operations and proceeds from Justice (DOJ)
assets recovered and sales of ill-gotten wealth - R.A. 9700 - Presidential
Commission on
Good Government
608 Agricultural Competitiveness Enhancement Fund Department of 03 1 04 323 Active
- All duties collected from the importation of agricultural products under the Agriculture (DA)
minimum access volume mechanism - R.A. Nos. 8178 /9496 - Office of the
Secretary

24
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
609 Agro-Industry Modernization Credit and Financing Program(AMCFP) Department of 03 1 04 324 Active
Agriculture (DA)
- Agricultural Credit
Policy Council
610 Wildlife Management Fund Department of 03 1 04 325 Active
- Donations, permits, fines, charges from wildlife related activities - R.A. 9147 Agriculture (DA)
- Bureau of
Fisheries and
Aquatic Resources
611 Support to the Fertilizer and Pesticide Program Department of 03 1 04 326 Active
Agriculture (DA)
- Fertilizer and
Pesticide Authority
612 Livestock Development Fund Department of 03 1 04 327 Active
- Registration Fees of large cattle - P.D. 914 Agriculture (DA)
- Livestock
Development
Council
613 Meat Inspection Service Development Trust Fund Department of 03 1 04 328 Active
- Fees, fines and other charges by the NMIS - Section 46, R.A. 9296 Agriculture (DA)
- National Meat
Inspection Service
614 Early Childhood Care and Development Council Department of 03 1 04 329 Active
- Share from PAGCOR Education (DepEd)
- Early Childhood
Care and
Development
Council
615 Instructional Materials Development Center Fund Department of 03 1 04 330 Active
- R.A. 8047 Education (DepEd)
- National Book
Development
Board

25
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
616 Malampaya Gas Fund Budgetary Support to 03 1 04 331 Active
- Production shares from Malampaya Gas-to-Power Project per Service Contract Government
No. 38 – P.D. 910 Corporations (BSGC)
- Power Sector
Assets and
Liabilities
Management
Corporation
617 Malampaya Gas Fund Department of 03 1 04 331 Active
- Production shares from Malampaya Gas-to-Power Project per Service Contract Energy (DOE)
No. 38 – P.D. 910 - Office of the
Secretary
618 Collections from other production shares and miscellaneous income Department of 03 1 04 332 Active
- Fees, revenues and receipts from the exploration, development and Energy (DOE)
exploitation of energy resources - P.D Nos. 87/972/1234/1442/9513 - Office of the
Secretary
619 Technology Transfer for Energy Management Fund Department of 03 1 04 333 Active
- Interest Income in USAID-assisted Technology Transfer for Energy Management Energy (DOE)
(TTEM) - R.A. 7638 - Office of the
Secretary

620 Integrated Protected Areas Fund Department of 03 1 04 334 Active

- All income generated from the operation of NIPAS or management of wild flora Environment and
and fauna - R.A. 7586 Natural Resources
(DENR)
- Office of the
Secretary
621 Wildlife Management Fund Department of 03 1 04 335 Active
- Fines, awards, fees, charges, donations, endowments, administrative fees or Environment and
grants in the form of contribution - R.A. 9147 Natural Resources
(DENR)
- Office of the
Secretary
622 Wildlife Management Fund Department of 03 1 04 335 Active
- Fines, awards, fees, charges, donations, endowments, administrative fees or Environment and
grants in the form of contribution - R.A. 9147 Natural Resources
(DENR)
- Palawan Council
for Sustainable
Development Staff

26
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
623 Sale of Confiscated Logs Department of 03 1 04 336 Active
- E.O. 277; LOI 1020; BP 879 Environment and
Natural Resources
(DENR)
- Office of the
Secretary
624 Air Quality Management Fund Department of 03 1 04 337 Active
- Fines, awards, fees, donations, endowments, and grants in the form of Environment and
contribution - R.A. 8749 Natural Resources
(DENR)
- Environmental
Management
Bureau
625 Mines and Geosciences Bureau Department of 03 1 04 338 Active
- 10% of all royalties and revenues from development and utilization of the Environment and
mineral resources (Mineral Reservations - R.A. 7942) Natural Resources
(DENR)
- Mines and
Geosciences
Bureau

626 Non-Intrusive Container Inspection System Project Fund Department of 03 1 04 339 Active
- Income from Container Security Fee - E.O. Nos. 592/635 Finance (DOF)
- Bureau of
Customs
627 Super Green Lane Trust Fund Department of 03 1 04 340 Active
- Service fees for usage of Super Green lane facility - E.O. Nos. 230/563 Finance (DOF)
- Bureau of
Customs
628 Tax Refund Department of 03 1 04 341 Active
- Refund of Input VAT - R.A. 8424 Finance (DOF)
- Bureau of
Customs
629 Special Education Fund Department of 03 1 04 342 Active
- 1% share of taxes on local Virginia-type cigarettes - R.A. 5447 Finance (DOF)
- Bureau of Internal
Revenue

27
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
630 Bank Penalties Fund Department of 03 1 04 343 Active
- Penalties imposed to banks on delayed remittances - E.O. 937 Finance (DOF)
- Bureau of Internal
Revenue
631 Fidelity Bond Fund Department of 03 1 04 344 Active
- Public Bonding Law - Sections 313-335 Chapter 15, Revised Administrative Finance (DOF)
Code of 1917 - Bureau of the
Treasury
632 Insurance Commission Fund Department of 03 1 04 345 Active
- 25% share in premium tax collections of the BIR - P.D. 612 /R.A. 8424 Finance (DOF)
- Insurance
Commission
633 Pre-Need Fund Department of 03 1 04 346 Active
- Retention and Utilization of Fees, Charges and Other Income from the Finance (DOF)
Regulation of Pre-need Companies - R.A. 9829 - Insurance
Commission
634 Department of Health (OSEC) Department of 03 1 04 347 Active
- Shares from Franchise tax/VAT- R.A. Nos. 6631/6632/7953/8407 Health (DOH)
- Office of the
Secretary

635 DOH OSEC FDA-SAGF Department of 03 1 04 348 Active

- Income from fees fines, royalties and other charges authorized under R.A. 9502 Health (DOH)
- Office of the
Secretary
636 OSEC-BQIHS SAGF Department of 03 1 04 349 Active
- 50% of Income from Quarantine Services - R.A. 9271 Health (DOH)
- Office of the
Secretary
637 Bureau of Fire Protection Department of the 03 1 04 350 Active
- Fees and Fines under the Fire Code of the Philippines - R.A. 9154 Interior and Local
Government (DILG)
- Bureau of Fire
Protection
638 Department of Justice (OSEC) Department of 03 1 04 351 Active
- Legal Fees - R.A. 9279 Justice (DOJ)
- Office of the
Secretary

28
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
639 Land Registration Authority Department of 03 1 04 352 Active
- 20% of Land Registration Fees of the Register of Deeds of LGUs and LRA - P.D. Justice (DOJ)
1529 - Land Registration
Authority
640 Office of the Solicitor General Department of 03 1 04 353 Active
- 50% of fees and charges on naturalized aliens under the old Naturalization Law Justice (DOJ)
- L.O.I. 278 /R.A. 9417 - Office of the
Solicitor General
641 Verification Fee Fund Department of Labor 03 1 04 354 Active
- Verification Fees of Foreign Post - E.O. 1022 and Employment
(DOLE)
- Office of the
Secretary
642 Special Voluntary Arbitration Fund Department of Labor 03 1 04 355 Active
- CBA Registration Fees - R.A. 6721 and Employment
(DOLE)
- National
Conciliation and
Mediation Board

643 Asia Pacific Disaster Response Fund Department of 03 1 04 356 Active

- Tropical Storm Ketsana (Ondoy) Project National Defense
(DND)
- Office of the
Secretary - Proper
644 AFP Modernization Trust Fund Department of 03 1 04 357 Active
- Share from the proceeds of sale, lease or joint development, public-private National Defense
partnership, sale of the products of Government Arsenal, disposal of repairable (DND)
equipment, budgetary surplus, donations and interest income - R.A. 7227, R.A. - General
7898, R.A. 10349 Headquarters, AFP
and AFP-Wide
Service Support
Units (AFPWSSUs)
645 Special Road Support Fund Department of Public 03 1 04 358 Active
- 80% of Motor Vehicle Users’ Charge Tax collections (MVUC) - R.A. 8794 Works and Highways
(DPWH)
- Office of the
Secretary

29
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
646 Special Local Road Fund Department of Public 03 1 04 359 Active
- 5% of Motor Vehicle Users’ Charge Tax collections (MVUC) - R.A. 8794 Works and Highways
(DPWH)
- Office of the
Secretary
647 Special Road Safety Fund Department of Public 03 1 04 360 Active
- 7. 5% of Motor Vehicle Users’ Charge Tax collections (MVUC) - R.A. 8794 Works and Highways
(DPWH)
- Office of the
Secretary
648 Tourism Development Fund Department of 03 1 04 361 Active
- Accreditation, training fees, miscellaneous income - R.A. 9593 Tourism (DOT)
- Office of the
Secretary
649 Micro, Small and Medium Enterprise Development Council Fund Department of Trade 03 1 04 362 Active
- 90% of the penalties collected by BSP from lending institutions for non- and Industry (DTI)
compliance with the provisions of the amended Magna Carta for SMEs - R.A. 9501 - Office of the
Secretary
650 Special Vehicle Pollution Control Fund Department of 03 1 04 363 Active
- 7.5% of Motor Vehicle Users’ Charge Tax collections (MVUC) - R.A. 8794 Transportation
(DOTr)
- Office of the
Secretary
651 Special Vehicle Pollution Control Fund Department of 03 1 04 363 Active
- 7.5% of Motor Vehicle Users’ Charge Tax collections (MVUC) - R.A. 8794 Transportation and
Communications
(DOTC)
- Office of the
Secretary
652 Seat Belt Use Fund (LTO) Department of 03 1 04 364 Active
- Fines imposed on the implementation of Seat Belt Use - R.A. 8750 Transportation
(DOTr)
- Office of the
Secretary

30
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
653 Seat Belt Use Fund (LTO) Department of 03 1 04 364 Active
- Fines imposed on the implementation of Seat Belt Use - R.A. 8750 Transportation and
Communications
(DOTC)
- Office of the
Secretary
654 MARINA Tonnage Fees Department of 03 1 04 365 Active
- Tonnage Fees - R.A. 9295 Transportation
(DOTr)
- Maritime Industry
Authority (MARINA)
655 MARINA Tonnage Fees Department of 03 1 04 365 Active
- Tonnage Fees - R.A. 9295 Transportation and
Communications
(DOTC)
- Maritime Industry
Authority
656 National Civil Aviation Security Committee (NCASC) Department of 03 1 04 366 Active
- Aviation security fees collected from passengers at the airports - E.O. Nos. Transportation
277/311 (DOTr)
- Office for
Transportation
Security
657 National Civil Aviation Security Committee (NCASC) Department of 03 1 04 366 Active
- Aviation security fees collected from passengers at the airports - E.O. Nos. Transportation and
277/311 Communications
(DOTC)
- Office for
Transportation
Security
658 Interest Earnings of the Endowment Fund National Economic 03 1 04 367 Active
- Interest Income - E.O. 211 and Development
Authority (NEDA)
- Philippine
Statistical Research
and Training
Institute (formerly
Statistical Research
and Training
Center)

31
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
659 CFO SAGF Other Executive 03 1 04 368 Active
- Donations from Overseas Filipinos, grants from multinational agencies, financial Offices (OEOs)
support from the CFOs corporate and government partners, and other income - Commission on
from projects and activities Filipinos Overseas
660 Higher Education Development Fund Other Executive 03 1 04 369 Active
- 40% share from travel tax, 30% from registration fees of PRC and 1% of gross Offices (OEOs)
sales of lotto operations of PCSO - RA 7722 - Commission on
Higher Education
661 DDB SAGF Other Executive 03 1 04 370 Active
- 25% of gross receipts from breakages of Phil. Racing Club, Inc. and Manila Offices (OEOs)
Jockey Club, Inc., 10% of unclaimed/forfeited sweepstakes/lotto prizes from PCSO - Dangerous Drugs
and P5M per month from PAGCOR - R.A. Nos. 7953, 8407, 1965 Board
662 FDCP SAGF Other Executive 03 1 04 371 Active
- Registration fees/charges and amusement taxes - R.A. 9167 Offices (OEOs)
- Film Development
Council of the
Philippines
663 GAB SAGF Other Executive 03 1 04 372 Active
- 3% of the grass gate receipts from the conduct of professional basketball and Offices (OEOs)
other professional games and income from television, radio and motion picture - Games and
rights - E.O. 120, P.D. 871 Amusements Board
664 HLURB SAGF Other Executive 03 1 04 373 Active
- Service/Processing Fees, Fines, Penalties - E.O. Nos. 648/90 Offices (OEOs)
- Housing and Land
Use Regulatory
Board
665 Share on the annual revenue collection of MTRCB - Sec. 20 of P.D. 1986 Other Executive 03 1 04 374 Active
Offices (OEOs)
- Movie and
Television Review
and Classification
Board
666 National Endowment Fund for Culture and Arts Other Executive 03 1 04 375 Active
- 10% of PTA travel tax collections and Interest income - R.A. 7356; Contributions Offices (OEOs)
from PAGCOR - R.A. No. 7356 and R.A. No. 10066 - National
Commission for
Culture and the
Arts-Proper

32
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
667 The Asian Foundation Other Executive 03 1 04 376 Active
- Donation Offices (OEOs)
- Office of the
Presidential
Adviser on Peace,
Reconciliation and
Unity
668 National Sports Development Fund Other Executive 03 1 04 377 Active
- Share from taxes on horse races from Manila Jockey Club and PRC Inc. during Offices (OEOs)
special holidays - R.A. 6847; 3% share of all taxes collected on imported athletic - Philippine Sports
equipment; Proceeds form the sale of stamps depicting sports events Commission
669 PCUP SAGF Other Executive 03 1 04 378 Active
- Donations from Local Sources Offices (OEOs)
- Presidential
Commission for the
Urban Poor
670 CCP SAGF Budgetary Support to 03 1 04 379 Active
- 50% tobacco inspection fee collections of BIR - P.D. 1158/R.A. 8424 Government
Corporations (BSGC)
- Cultural Center of
the Philippines
671 Tobacco Fund Budgetary Support to 03 1 04 380 Active
- Proceeds of fifty per centrum of the tariff or taxes of imported leaf tobacco - Government
R.A. 4155 Corporations (BSGC)
- National Tobacco
Administration
672 PCA SAGF Budgetary Support to 03 1 04 381 Active
- Fees from copra exporters, oil millers, desiccators and other end-users of Government
coconut products - P.D. 1234/P.D. 1854 Corporations (BSGC)
- Philippine
Coconut Authority

673 Tourism Promotions Board Fund Budgetary Support to 03 1 04 382 Active

- Proceeds from the investment earnings of the Tourism Promotions Trust, Government
Dividend shares from PAGCOR, Duty Free Philippines Corporation and others - Corporations (BSGC)
R.A. 9593 - Tourism
Promotions Board

33
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
674 Remedies Fund Department of 03 1 04 384 Active
Agriculture (DA)
- Office of the
Secretary
675 Remedies Fund Department of Trade 03 1 04 384 Active
and Industry (DTI)
- Office of the
Secretary
676 Remedies Fund National Economic 03 1 04 384 Active
and Development
Authority (NEDA)
- Tariff Commission
677 National Water Quality Management Fund Department of 03 1 04 385 Active
- Fines, awards, fees, donations, endowments and grants in the form of Environment and
contribution - RA 9275 Natural Resources
(DENR)
- Environmental
Management
Bureau
678 Area Water Quality Management Fund Department of 03 1 04 386 Active
- Fees collected under the waste water charge system, donations, endowments Environment and
and grants - RA 9275 Natural Resources
(DENR)
- Environmental
Management
Bureau
679 Seed Fund Department of 03 1 04 387 Active
- Proceeds of sales, fines and donations - R.A. 7308 Agriculture (DA)
- Office of the
Secretary
680 Competitiveness Enhancement Measures Fund Department of 03 1 04 388 Active
- 50% of revenues collected from fees, charges and safeguard duties (RA 8800) Agriculture (DA)
- Office of the
Secretary
681 National Building Code Development Fund Department of Public 03 1 04 389 Active
- National building permit collections and remittances pursuant to PD 1096 Works and Highways
(DPWH)
- Office of the
Secretary

34
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
682 Livestock Promotion Fund Department of 03 1 04 390 Active
- Sourced from the sale of agricultural propagation, breeding or meat purposes Agriculture (DA)
or the renting or loaning for breeding purposes, or the slaughter and sale in the - Office of the
form of meat of the animals Secretary
683 Fisheries Management Fund Department of 03 1 04 391 Active
- to be used for the conservation, protection and regulation of fishery and Agriculture (DA)
aquatic resources sourced from endowments, grants, donations, administrative - Bureau of
fines and penalties imposed under Section 19 of R.A. No. 10654 Fisheries and
Aquatic Resources
684 Free Public Internet Access Fund (FPIAF) Department of 03 1 04 392 Active
- Deposits made by the NTC out of the Spectrum Users Fee - R.A. 10929 Information and
Communications
Technology (DICT)
- Office of the
Secretary
685 Rice Competitiveness Enhancement Fund (RCEF) Budgetary Support to 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Government
automatically credited to an SAGF - Sec. 13, R.A. 11203 Corporations (BSGC)
- Development
Bank of the
Philippines

686 Rice Competitiveness Enhancement Fund (RCEF) Budgetary Support to 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Government
automatically credited to an SAGF - Sec. 13, R.A. 11203 Corporations (BSGC)
- Land Bank of the
Philippines
687 Rice Competitiveness Enhancement Fund (RCEF) Budgetary Support to 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Government
automatically credited to an SAGF - Sec. 13, R.A. 11203 Corporations (BSGC)
- Philippine Crop
Insurance
Corporation
688 Rice Competitiveness Enhancement Fund (RCEF) Budgetary Support to 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Government
automatically credited to an SAGF - Sec. 13, R.A. 11203 Corporations (BSGC)
- Philippine Rice
Research Institute

35
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
689 Rice Competitiveness Enhancement Fund (RCEF) Department of 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Agrarian Reform
automatically credited to an SAGF - Sec. 13, R.A. 11203 (DAR)
- Office of the
Secretary
690 Rice Competitiveness Enhancement Fund (RCEF) Department of 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Agriculture (DA)
automatically credited to an SAGF - Sec. 13, R.A. 11203 - Office of the
Secretary
691 Rice Competitiveness Enhancement Fund (RCEF) Department of 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Agriculture (DA)
automatically credited to an SAGF - Sec. 13, R.A. 11203 - Philippine Center
For Postharvest
Development and
Mechanization

692 Rice Competitiveness Enhancement Fund (RCEF) Department of 03 1 04 393 Active

- To be funded out of the General Fund annually appropriated in the GAA Environment and
automatically credited to an SAGF - Sec. 13, R.A. 11203 Natural Resources
(DENR)
- Office of the
Secretary
693 Rice Competitiveness Enhancement Fund (RCEF) Department of 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA Justice (DOJ)
automatically credited to an SAGF - Sec. 13, R.A. 11203 - Land Registration
Authority
694 Rice Competitiveness Enhancement Fund (RCEF) Department of Trade 03 1 04 393 Active
- To be funded out of the General Fund annually appropriated in the GAA and Industry (DTI)
automatically credited to an SAGF - Sec. 13, R.A. 11203 - Technical
Education and
Skills Development
Authority
695 Special Road Fund Department of Public 03 1 04 394 Active
- Motor Vehicle User's Charge (MVUC) Tax Collections - R.A. 11239 Works and Highways
(DPWH)
- Office of the
Secretary

36
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
696 Coconut Levy Fund Department of 03 1 04 395 Active
- For transfer to the Coconut Farmers and Industry Fund - Sec. 8 of RA 11524 Finance (DOF)
- Bureau of the
Treasury
697 Bangko Sentral ng Pilipinas Equity Infusion Budgetary Support to 03 1 04 396 Active
- Increase in capitalization - RA Nos. 7653 and 11211 Government
Corporations (BSGC)
- Bangko Sentral ng
Pilipinas
698 Philippine Space Development Fund Other Executive 03 1 04 397 Active
- Philippine Space Development Fund by virtue of Sec 22 of RA No. 11363 Offices (OEOs)
- Philippine Space
Agency
699 Verification Fee Fund Department of 03 1 04 398 Active
- Verification Fees of Foreign Post per Section 19 of RA No. 11641 Migrant Workers
(DMW)
- Office of the
Secretary
700 Rewards and Incentives Fund Department of 03 1 04 399 Active
- A Rewards and Incentives Fund, hereinafter referred to as the Fund, is hereby Finance (DOF)
created, to be sourced from the collection of the BIR and BOC in excess of their - Bureau of
respective revenue targets of the year, as determined by the Development Customs
Budget and Coordinating Committee (DBCC). The Fund shall be deemed
automatically appropriated the year immediately following the year when the
revenue collection target was exceeded and shall be released on the same fiscal
year.
Special Account - General Automatic Multilateral and Bilateral Loans/Grants
Foreign Fund Appropriations
Assisted/Foreign
Grants Fund
701 Asian Development Bank 04 1 04 152 Active
702 Australia 04 1 04 153 Active
703 Austria 04 1 04 154 Active
704 Belgium 04 1 04 155 Active
705 Canada 04 1 04 156 Active
706 China 04 1 04 157 Active
707 Denmark 04 1 04 158 Active
708 European Commission 04 1 04 159 Active

37
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
709 France 04 1 04 160 Active
710 Germany 04 1 04 161 Active
711 Global Environment Facility 04 1 04 162 Active
712 International Bank for Reconstruction and Development (IBRD) 04 1 04 163 Active
713 International Development Fund (IDF) 04 1 04 164 Active
714 International Fund for Agricultural Development (IFAD) 04 1 04 165 Active
715 Italy 04 1 04 166 Active
716 Japan 04 1 04 167 Active
717 Korea 04 1 04 168 Active
718 Millennium Challenge Corporation 04 1 04 169 Active
719 Netherlands 04 1 04 170 Active
720 New Zealand 04 1 04 171 Active
721 Norway 04 1 04 172 Active
722 Saudi Arabia 04 1 04 173 Active
723 Spain 04 1 04 174 Active
724 Switzerland 04 1 04 175 Active
725 United Kingdom 04 1 04 176 Active
726 United States 04 1 04 177 Active
727 United Nations Development Fund for Women (UNIFEM) 04 1 04 178 Active
728 United Nations Population Fund (UNFPA) 04 1 04 179 Active
729 Climate Change Fund 04 1 04 181 Active
Internally General Continuing Retained Income/Funds
Generated Funds Fund Appropriations
730 Internally Generated Income State Universities 05 1 02 441 Active
- Tuition and matriculation fees/other receipts - R.A. 8292 and Colleges (SUCs)
731 Securities and Exchange Commission Retained Income Department of 05 1 02 442 Active
- P100M from license fees from securities brokers/dealers, registration of Finance (DOF)
corporations, Special Purpose Vehicle Act - R.A. Nos. 8799 and 9182 - Securities and
Exchange
Commission
732 Hospital Retained Income applicable to all DOH - retained hospitals Department of 05 1 02 443 Active
- Hospital fees, medical/dental/laboratory fees, rent income from use of hospital Health (DOH)
equipment/facilities, proceeds from sale of hospital products, devices, donations - Office of the
and other income - DOH-DOF-DBM J.C. 2003-1 Secretary

38
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
733 Intellectual Property Office Retained Income Department of Trade 05 1 02 444 Active
- Registration fees, grants of patents, registration of trademarks, subscription and Industry (DTI)
fees and other income - R.A. 8043
734 Government Arsenal Retained Income Department of 05 1 02 446 Active
- All income generated from hospital operations National Defense
(DND)
- Government
Arsenal
735 Veterans Memorial Medical Center Retained Income Department of 05 1 02 447 Active
- Hospital fees, medical, dental and laboratory fees / Retained Income National Defense
(DND)
- Veterans
Memorial Medical
Center
736 General Headquarters-Proper Retained Income Department of 05 1 02 448 Active
- All income generated from hospital operations National Defense
(DND)
- General
Headquarters, AFP
and AFP-Wide
Service Support
Units (AFPWSSUs)
737 AFP Medical Center Retained Income Department of 05 1 02 449 Active
- Hospital income, medical, dental and laboratory fees and all other income National Defense
generated from hospital operations (DND)
- General
Headquarters, AFP
and AFP-Wide
Service Support
Units (AFPWSSUs)

738 AFP-PA Retained Income Department of 05 1 02 450 Active

- All income generated from hospital operations National Defense
(DND)
- Philippine Army (
Land Forces )

39
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
739 AFP-Philippine Air Force Retained Income Department of 05 1 02 451 Active
- All income generated from hospital operations National Defense
(DND)
- Philippine Air
Force ( Air Forces )
740 AFP-PN Retained Income Department of 05 1 02 452 Active
- All income generated from hospital operations National Defense
(DND)
- Philippine Navy (
Naval Forces )
741 National Sports Development Fund Other Executive 05 1 02 453 Active
- 5% share of the gross income of the PAGCOR and 30% share on charity fund of Offices (OEOs)
proceeds of six (6) sweepstakes or lottery draws per annum - R.A. 6847 - Philippine Sports
Commission
742 Judicial Development Fund The Judiciary (JUD) 05 1 02 454 Active
- Legal fees, court fees, other income - P.D. 1949 - Supreme Court of
the Philippines and
the Lower Courts
743 Judicial Training Center, Philippine Judiciary Academy and Mandatory Continuing The Judiciary (JUD) 05 1 02 455 Active
Legal Education - Supreme Court of
- Seminar fees and other services income the Philippines and
the Lower Courts
744 Special Allowance for the Judiciary The Judiciary (JUD) 05 1 02 456 Active
- Legal fees, new fees - R.A. 9227 - Supreme Court of
the Philippines and
the Lower Courts
745 Protected Area Retention Income Account (PA RIA) 05 1 02 457 Active
- Retention by the Protected Area Management Board (PAMB) 75% of the Income
from operations accruing to the Integrated Protected Areas Fund (IPAF) - RA No.
10629
746 National Museum Income Fund Department of 05 1 02 458 Active
- All income from all sources of museum operations nationwide and overseas - RA Education (DepEd)
11333 - National Museum
of the Philippines
747 Philippine Contractors Accreditation Board Retained Income 05 1 02 459 Active
- Retained income collected by the Philippine Contractors Accreditation Board
(PCAB) from fees, fines, and other charges pursuant to Republic Act No. 11711 to
augment its accreditation and licensing operations.

40
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
Off - Retained Retained Income/Funds
Budgetary Income/Funds
Funds
748 Internally Generated Income State Universities 05 2 06 441 Active
- Tuition and matriculation fees/other receipts - R.A. 8292 and Colleges (SUCs)
749 Securities and Exchange Commission Retained Income Department of 05 2 06 442 Active
- P100M from license fees from securities brokers/dealers, registration of Finance (DOF)
corporations, Special Purpose Vehicle Act - R.A. Nos. 8799 and 9182 - Securities and
Exchange
Commission
750 Hospital Retained Income applicable to all DOH - retained hospitals Department of 05 2 06 443 Active
- Hospital fees, medical/dental/laboratory fees, rent income from use of hospital Health (DOH)
equipment/facilities, proceeds from sale of hospital products, devices, donations - Office of the
and other income - DOH-DOF-DBM J.C. 2003-1 Secretary
751 Intellectual Property Office Retained Income Department of Trade 05 2 06 444 Active
- Registration fees, grants of patents, registration of trademarks, subscription and Industry (DTI)
fees and other income - R.A. 8043
752 Overseas Workers Welfare Administration(OWWA) Fund Department of Labor 05 2 06 445 Active
and Employment
(DOLE)
- Office of the
Secretary
753 Government Arsenal Retained Income Department of 05 2 06 446 Active
- All income generated from hospital operations National Defense
(DND)
- Government
Arsenal
754 Veterans Memorial Medical Center Retained Income Department of 05 2 06 447 Active
- Hospital fees, medical, dental and laboratory fees / Retained Income National Defense
(DND)
- Veterans
Memorial Medical
Center

41
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
755 General Headquarters-Proper Retained Income Department of 05 2 06 448 Active
- All income generated from hospital operations National Defense
(DND)
- General
Headquarters, AFP
and AFP-Wide
Service Support
Units (AFPWSSUs)

756 AFP Medical Center Retained Income Department of 05 2 06 449 Active

- Hospital income, medical, dental and laboratory fees and all other income National Defense
generated from hospital operations (DND)
- General
Headquarters, AFP
and AFP-Wide
Service Support
Units (AFPWSSUs)
757 AFP-PA Retained Income Department of 05 2 06 450 Active
- All income generated from hospital operations National Defense
(DND)
- Philippine Army (
Land Forces )
758 AFP-Philippine Air Force Retained Income Department of 05 2 06 451 Active
- All income generated from hospital operations National Defense
(DND)
- Philippine Air
Force ( Air Forces )
759 AFP-PN Retained Income Department of 05 2 06 452 Active
- All income generated from hospital operations National Defense
(DND)
- Philippine Navy (
Naval Forces )
760 National Sports Development Fund Other Executive 05 2 06 453 Active
- 5% share of the gross income of the PAGCOR and 30% share on charity fund of Offices (OEOs)
proceeds of six (6) sweepstakes or lottery draws per annum - R.A. 6847 - Philippine Sports
Commission
761 Judicial Development Fund The Judiciary (JUD) 05 2 06 454 Active
- Legal fees, court fees, other income - P.D. 1949 - Supreme Court of
the Philippines and
the Lower Courts

42
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
762 Judicial Training Center, Philippine Judiciary Academy and Mandatory Continuing The Judiciary (JUD) 05 2 06 455 Active
Legal Education - Supreme Court of
- Seminar fees and other services income the Philippines and
the Lower Courts
763 Special Allowance for the Judiciary The Judiciary (JUD) 05 2 06 456 Active
- Legal fees, new fees - R.A. 9227 - Supreme Court of
the Philippines and
the Lower Courts
764 Protected Area Retention Income Account (PA RIA) 05 2 06 457 Active
- Retention by the Protected Area Management Board (PAMB) 75% of the Income
from operations accruing to the Integrated Protected Areas Fund (IPAF) - RA No.
10629
765 National Museum Income Fund Department of 05 2 06 458 Active
- All income from all sources of museum operations nationwide and overseas - RA Education (DepEd)
11333 - National Museum
of the Philippines
766 Philippine Contractors Accreditation Board Retained Income 05 2 06 459 Active
- Retained income collected by the Philippine Contractors Accreditation Board
(PCAB) from fees, fines, and other charges pursuant to Republic Act No. 11711 to
augment its accreditation and licensing operations.
Business Related General Continuing Revolving Funds
Funds Fund Appropriations
767 Agricultural Training Institute Revolving Fund Department of 06 1 02 501 Active
- Charges from dormitory operations, printing, publication, rental facilities, other Agriculture (DA)
business and grants/donations - Office of the
Secretary
768 Bureau of Animal Industry Revolving Fund Department of 06 1 02 502 Active
- Proceeds from sale of animals, meat and other animal byproducts – R.A. 7308 Agriculture (DA)
- Office of the
Secretary
769 Bureau of Animal Industry Revolving Fund-GAA General Provisions Department of 06 1 02 503 Active
- Dormitory operations Agriculture (DA)
- Office of the
Secretary
770 Plant Quarantine Revolving Fund Department of 06 1 02 504 Active
- Permit/inspection fees and charges on the importation and export of plants for Agriculture (DA)
improvement and strengthening of plant quarantine services – P.D. 1433 - Office of the
Secretary

43
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
771 National Seed Industry Fund Department of 06 1 02 505 Active
- Fees and charges from clearance certification fees, inspection fees, Agriculture (DA)
miscellaneous income for the promotion and development of the seed industry – - Office of the
R.A. 9168 Secretary
772 Plant Variety Protection Fund Department of 06 1 02 506 Active
- Collection of fees for plant variety protection - R.A. 9168 Agriculture (DA)
- Office of the
Secretary
773 Bureau of Soils and Water Management Revolving Fund Department of 06 1 02 507 Active
- Rentals from use of buildings/facilities and board and lodging for maintenance Agriculture (DA)
of buildings - Office of the
Secretary
774 Fertilizer and Pesticide Authority Fund Department of 06 1 02 508 Active
- Rentals for use of Training Centers/Rooms Agriculture (DA)
- Fertilizer and
Pesticide Authority

775 Philippine Carabao Center Revolving Fund Department of 06 1 02 509 Active

- Sale of carabao's meat, milk and other key carabao products and byproducts, Agriculture (DA)
and other miscellaneous receipts – R.A.7307 - Philippine
Carabao Center
776 Philippine Center for Post Harvest Development and Mechanization Revolving Fund Department of 06 1 02 510 Active
- Rental of Facilities – R.A. 10156 Agriculture (DA)
- Philippine Center
For Postharvest
Development and
Mechanization
777 Procurement Service Revolving Fund Department of 06 1 02 511 Active
- Section 4 of E.O. 359 and Special Provision No. 1 of R.A. 7663 Budget and
Management (DBM)
- Government
Procurement Policy
Board-Technical
Support Office
778 School Revolving Fund Department of 06 1 02 512 Active
- Income earned from manufacturing and production programs, including Education (DepEd)
auxiliary services of national schools - Office of the
Secretary

44
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
779 RELC Revolving Fund Department of 06 1 02 513 Active
- Registration Fees of Regional Education Learning Centers – B.P. 6831 Education (DepEd)
- Office of the
Secretary
780 Eco-Tech Center Revolving Fund Department of 06 1 02 514 Active
- Income from seminars, conferences Education (DepEd)
- Office of the
Secretary
781 Applied Nutrition Center Revolving Fund Department of 06 1 02 515 Active
- Income from Dormitory Operations, Miscellaneous Income Education (DepEd)
- Office of the
Secretary
782 Boracay National High School Hostel Revolving Fund Department of 06 1 02 516 Active
- Income from Dormitory Operations, Miscellaneous Income Education (DepEd)
- Office of the
Secretary
783 Baguio Teachers Camp Revolving Fund Department of 06 1 02 517 Active
- Lodging Fees, Rental of Facilities, Interest Income – GAA Education (DepEd)
- Office of the
Secretary
784 National Educators Academy of the Philippines Revolving Fund Department of 06 1 02 518 Active
- Registration Fees, Use of Buildings, Interest Income (F 161) Education (DepEd)
- Office of the
Secretary
785 National Science Teaching Instrumentation Center Revolving Fund Department of 06 1 02 519 Active
- Rental of Staff Houses Education (DepEd)
- Office of the
Secretary
786 National Museum Revolving Fund Department of 06 1 02 520 Active
- Income from Museum Operations – R.A. 8492 Education (DepEd)
- National Museum
of the Philippines
787 Environmental Management Bureau Revolving Fund Department of 06 1 02 521 Active
- Fines and penalties related to environmental compliance and other pollution Environment and
violations – P.D. Nos. 984/1226 Natural Resources
(DENR)
- Environmental
Management
Bureau

45
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
788 Municipal Development Fund Revolving Fund Department of 06 1 02 522 Active
- - P.D. 1914 Finance (DOF)
- Office of the
Secretary
789 Local Loans Fund Department of 06 1 02 523 Active
- - Policy Governing Board (PGB) Resolution Finance (DOF)
- Office of the
Secretary

790 Program Support Fund Department of 06 1 02 524 Active

- - Policy Governing Board (PGB) Resolution Finance (DOF)
- Office of the
Secretary
791 Assessment Revolving Fund Department of 06 1 02 525 Active
- National government contribution of P50M, assessment fees and other income Finance (DOF)
– P.D. 1002 - Bureau of Local
Government
Finance
792 Cooperative Development Loan Fund Department of 06 1 02 526 Active
- - P.D. 175/R.A. 6939 Finance (DOF)
- Cooperative
Development
Authority
793 Cooperative Marketing Project Fund Department of 06 1 02 527 Active
- - E.O. 113 Finance (DOF)
- Cooperative
Development
Authority
794 Cooperative Support Fund Department of 06 1 02 528 Active
- - E.O. 116/R.A. 6939 Finance (DOF)
- Cooperative
Development
Authority
795 Cooperative Rehabilitation Development Fund Department of 06 1 02 529 Active
- - E.O. 634/R.A. 6939 Finance (DOF)
- Cooperative
Development
Authority

46
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
796 Privatization and Management Office Revolving Fund Department of 06 1 02 530 Active
- Income for conservation and disposition of transferred assets – E.O. 323 Finance (DOF)
- Privatization and
Management Office
797 Insurance Commission Revolving Fund Department of 06 1 02 531 Active
- Security Fund for Life and Non-Life Accounts Finance (DOF)
- Insurance
Commission

798 Passport Revolving Fund Department of 06 1 02 532 Active

- Fees collected in excess of the regular fee for processing and issuance of Foreign Affairs (DFA)
passport requiring special consideration, waiver or issuance beyond regular - Office of the
office hours – R.A. 8239 Secretary
799 Drugs and Medicines Revolving Funds Department of 06 1 02 533 Active
- Drugs and Medicines – N.B.C. 321 Health (DOH)
- Office of the
Secretary
800 BuCor Revolving Fund Department of 06 1 02 534 Active
- Sale of agro-industry products, rental income and fines/penalties - R.A. 9206 Justice (DOJ)
- Bureau of
Corrections
801 TESDA Revolving Fund Other Executive 06 1 02 535 Active
- All income derived from various training-cum production activities – E.O. 939 Offices (OEOs)
- Technical
Education and
Skills Development
Authority
802 Philippine Veterans Affairs Office-Proper Revolving Fund Department of 06 1 02 536 Active
- Entrance and parking fees, rental of stalls and guesthouse – E.O. 159/197 and National Defense
DOF-DBM J.C. 2-94; entrance fees and rentals for the use of military shrine (DND)
installations and facilities, and board and lodging - Philippine
Veterans Affairs
Office (PVAO) -
Proper
803 Department of Public Works and Highways-OSEC Revolving Fund Department of Public 06 1 02 537 Active
- Toll Fees – P.D. 1004 Works and Highways
(DPWH)
- Office of the
Secretary

47
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
804 Information and Communications Technology Office Revolving Fund Department of 06 1 02 538 Active
- Seminar fees from trainees and other fees Science and
Technology (DOST)
- Information and
Communications
Technology Office
805 Self Employment Assistance Revolving and Settlement Fund Department of Social 06 1 02 539 Active
- Income from loan repayments for micro-enterprise projects/loan – R.A. 5416 Welfare and
Development
(DSWD)
- Office of the
Secretary
806 Intramuros Administration Revolving Fund Department of 06 1 02 540 Active
- Rental of concessionaires, i.e., Casa Manila, Fort Santiago; fees from catering, Tourism (DOT)
shooting and reservations – P.D. 1616 - Intramuros
Administration
807 Public-Private Partnership Center of the Philippines Revolving Fund National Economic 06 1 02 541 Active
- Project Development Facility and Project Development and Monitoring Facility and Development
Authority (NEDA)
- Public-Private
Partnership Center
of the Philippines
808 National Printing Office Revolving Fund Presidential 06 1 02 542 Active
- Sale of government accountable forms, non-accountable forms, official gazette Communications
and public documents, special jobs and information materials for production Office (PCO)
costs – B.P. 40, N.B.C. 332, DOF Circular 5-80, COA Circular 80-140 - National Printing
Office
809 Student Micro-Project Loan Fund Other Executive 06 1 02 543 Active
- Philippine-Australia Agritech Project and MOA between the CHED, Decs-EDPITAF Offices (OEOs)
and the Australian Agency for International Development (AusAID) - Commission on
Higher Education
810 FDCP Revolving Fund Other Executive 06 1 02 544 Active
- Film Fund Offices (OEOs)
- Film Development
Council of the
Philippines

48
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
811 National Commission for Culture and Arts Revolving Fund Other Executive 06 1 02 545 Active
- Proceeds from sale of books, magazines and cultural items – R.A. 7356 Offices (OEOs)
- National
Commission for
Culture and the
Arts-Proper
812 National Historical Commission of the Philippines Revolving Fund Other Executive 06 1 02 546 Active
- Proceeds from sales of publications, park entrance fees and donations, Offices (OEOs)
rendering of technical services, conferences, workshops and similar income – - National Historical
R.A. 10086 Commission of the
Philippines
813 Civil Service Commission Revolving Fund Civil Service 06 1 02 547 Active
- Fees from examinations, certifications, training courses, seminars and Commission (CSC)
workshops – Sections 62 and 63, Chapter 10, Title I (A), Book V of E.O. No. 292, s. - Civil Service
1987 Commission
814 Career Executive Service Board Revolving Fund Civil Service 06 1 02 548 Active
- Fees from trainings/seminars/conferences and examinations – CSC Resolution Commission (CSC)
Nos. 90-536 and 90-731, dated June 4 and August 7, 1990, respectively - Career Executive
Service Board
815 Commission on Audit Revolving Fund Commission on Audit 06 1 02 549 Active
- Fees from dormitories, trainings and seminars (COA)
- Commission on
Audit (COA)
816 NDCP revolving Fund 06 1 02 550 Active

817 DENR-Central Office Hostel Revolving Fund 06 1 02 551 Active

- Income from dormitory operations
818 CMDF Revolving Fund 06 1 02 552 Active
- Receipts of the Construction Manpower Development Foundation (CMDF)
derived from rentals for the use of buildings and fees imposed for board and
lodging
819 Bureau of Agriculture Research Revolving Fund Department of 06 1 02 553 Active
- Income from rentals for the use of buildings and facilities Agriculture (DA)
- Office of the
Secretary
820 DA - PCC Hostel Revolving Fund 06 1 02 554 Active
- Income from dormitory operations

49
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
821 DENR - OSEC Revolving Fund Department of 06 1 02 555 Active
- Income from rentals for the use of buildings and facilities or fees imposed for Environment and
board and lodging Natural Resources
(DENR)
- Office of the
Secretary
822 DSWD Dormitories and Training Centers Revolving Fund 06 1 02 556 Active
- Income from dormitories and training facilities
823 ODG Revolving Fund 06 1 02 557 Active
- Proceeds collected from the board and lodging and rental of conference venue
and other facilities of NEDA
824 DOJ-PPA Revolving Fund 06 1 02 558 Active
- Receipts derived from fees and charges collected from the occupants of the
Multi-Purpose Hall/Dormitory
825 Armed Forces of the Philippines - Philippine Army Golf Course Revolving Fund 06 1 02 559 Active
- Receipts derived from fees and charges collected from the Philippine Army Golf
Course
826 Armed Forces of the Philippines - Philippine Air Force Golf Course Revolving Fund 06 1 02 560 Active
- Receipts derived from fees and charges collected from the Villamor Air Base
Golf Course and Mactan Island Golf Course
827 Armed Forces of the Philippines - Philippine Navy Golf Course Revolving Fund 06 1 02 561 Active
- Receipts derived from fees and charges collected from the Philippine Navy Golf
Course
828 Armed Forces of the Philippines - General Headquarters Golf Course Revolving 06 1 02 562 Active
Fund
- Receipts derived from fees and charges collected from the Camp Aguinaldo
Golf Course
829 Revolving Fund for Income from the Metropolitan Theater (MET) 06 1 02 563 Active
- Receipts derived from rental of building and facilities of the Metropolitan
Theater (MET)
830 Revolving Fund - Innovation Fund 06 1 02 564 Active
- Revolving Fund - Innovation Fund Innovation Fund as a Revolving Fund from
which grants will be issued to strengthen entrepreneurship and enterprises
engaged in developing Innovative Solutions pursuant to Sections 21 and 23 of
Republic Act No. 11293
831 DSWD-NCIP Revolving Fund 06 1 02 565 Active
- Income from Rentals for the Use of Buildings and Facilities

50
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
Off - Revolving Revolving Funds
Budgetary Funds
Funds
832 Agricultural Training Institute Revolving Fund Department of 06 2 07 501 Active
- Charges from dormitory operations, printing, publication, rental facilities, other Agriculture (DA)
business and grants/donations - Office of the
Secretary
833 Bureau of Animal Industry Revolving Fund Department of 06 2 07 502 Active
- Proceeds from sale of animals, meat and other animal byproducts – R.A. 7308 Agriculture (DA)
- Office of the
Secretary
834 Bureau of Animal Industry Revolving Fund-GAA General Provisions Department of 06 2 07 503 Active
- Dormitory operations Agriculture (DA)
- Office of the
Secretary
835 Plant Quarantine Revolving Fund Department of 06 2 07 504 Active
- Permit/inspection fees and charges on the importation and export of plants for Agriculture (DA)
improvement and strengthening of plant quarantine services – P.D. 1433 - Office of the
Secretary
836 National Seed Industry Fund Department of 06 2 07 505 Active
- Fees and charges from clearance certification fees, inspection fees, Agriculture (DA)
miscellaneous income for the promotion and development of the seed industry – - Office of the
R.A. 9168 Secretary
837 Plant Variety Protection Fund Department of 06 2 07 506 Active
- Collection of fees for plant variety protection - R.A. 9168 Agriculture (DA)
- Office of the
Secretary
838 Bureau of Soils and Water Management Revolving Fund Department of 06 2 07 507 Active
- Rentals from use of buildings/facilities and board and lodging for maintenance Agriculture (DA)
of buildings - Office of the
Secretary
839 Fertilizer and Pesticide Authority Fund Department of 06 2 07 508 Active
- Rentals for use of Training Centers/Rooms Agriculture (DA)
- Fertilizer and
Pesticide Authority
840 Philippine Carabao Center Revolving Fund Department of 06 2 07 509 Active
- Sale of carabao's meat, milk and other key carabao products and byproducts, Agriculture (DA)
and other miscellaneous receipts – R.A.7307 - Philippine
Carabao Center

51
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
841 Philippine Center for Post Harvest Development and Mechanization Revolving Fund Department of 06 2 07 510 Active
- Rental of Facilities – R.A. 10156 Agriculture (DA)
- Philippine Center
For Postharvest
Development and
Mechanization
842 Procurement Service Revolving Fund Department of 06 2 07 511 Active
- Section 4 of E.O. 359 and Special Provision No. 1 of R.A. 7663 Budget and
Management (DBM)
- Government
Procurement Policy
Board-Technical
Support Office
843 School Revolving Fund Department of 06 2 07 512 Active
- Income earned from manufacturing and production programs, including Education (DepEd)
auxiliary services of national schools - Office of the
Secretary
844 RELC Revolving Fund Department of 06 2 07 513 Active
- Registration Fees of Regional Education Learning Centers – B.P. 6831 Education (DepEd)
- Office of the
Secretary
845 Eco-Tech Center Revolving Fund Department of 06 2 07 514 Active
- Income from seminars, conferences Education (DepEd)
- Office of the
Secretary
846 Applied Nutrition Center Revolving Fund Department of 06 2 07 515 Active
- Income from Dormitory Operations, Miscellaneous Income Education (DepEd)
- Office of the
Secretary
847 Boracay National High School Hostel Revolving Fund Department of 06 2 07 516 Active
- Income from Dormitory Operations, Miscellaneous Income Education (DepEd)
- Office of the
Secretary
848 Baguio Teachers Camp Revolving Fund Department of 06 2 07 517 Active
- Lodging Fees, Rental of Facilities, Interest Income – GAA Education (DepEd)
- Office of the
Secretary

52
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
849 National Educators Academy of the Philippines Revolving Fund Department of 06 2 07 518 Active
- Registration Fees, Use of Buildings, Interest Income (F 161) Education (DepEd)
- Office of the
Secretary
850 National Science Teaching Instrumentation Center Revolving Fund Department of 06 2 07 519 Active
- Rental of Staff Houses Education (DepEd)
- Office of the
Secretary
851 National Museum Revolving Fund Department of 06 2 07 520 Inactive
- Income from Museum Operations – R.A. 8492 Education (DepEd)
- National Museum
of the Philippines
852 Environmental Management Bureau Revolving Fund Department of 06 2 07 521 Active
- Fines and penalties related to environmental compliance and other pollution Environment and
violations – P.D. Nos. 984/1226 Natural Resources
(DENR)
- Environmental
Management
Bureau
853 Municipal Development Fund Revolving Fund Department of 06 2 07 522 Active
- - P.D. 1914 Finance (DOF)
- Office of the
Secretary

854 Local Loans Fund Department of 06 2 07 523 Active

- - Policy Governing Board (PGB) Resolution Finance (DOF)
- Office of the
Secretary
855 Program Support Fund Department of 06 2 07 524 Active
- - Policy Governing Board (PGB) Resolution Finance (DOF)
- Office of the
Secretary
856 Assessment Revolving Fund Department of 06 2 07 525 Active
- National government contribution of P50M, assessment fees and other income Finance (DOF)
– P.D. 1002 - Bureau of Local
Government
Finance

53
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
857 Cooperative Development Loan Fund Department of 06 2 07 526 Active
- - P.D. 175/R.A. 6939 Finance (DOF)
- Cooperative
Development
Authority
858 Cooperative Marketing Project Fund Department of 06 2 07 527 Active
- - E.O. 113 Finance (DOF)
- Cooperative
Development
Authority
859 Cooperative Support Fund Department of 06 2 07 528 Active
- - E.O. 116/R.A. 6939 Finance (DOF)
- Cooperative
Development
Authority
860 Cooperative Rehabilitation Development Fund Department of 06 2 07 529 Active
- - E.O. 634/R.A. 6939 Finance (DOF)
- Cooperative
Development
Authority
861 Privatization and Management Office Revolving Fund Department of 06 2 07 530 Active
- Income for conservation and disposition of transferred assets – E.O. 323 Finance (DOF)
- Privatization and
Management Office
862 Insurance Commission Revolving Fund Department of 06 2 07 531 Active
- Security Fund for Life and Non-Life Accounts Finance (DOF)
- Insurance
Commission
863 Passport Revolving Fund Department of 06 2 07 532 Active
- Fees collected in excess of the regular fee for processing and issuance of Foreign Affairs (DFA)
passport requiring special consideration, waiver or issuance beyond regular - Office of the
office hours – R.A. 8239 Secretary
864 Drugs and Medicines Revolving Funds Department of 06 2 07 533 Active
- Drugs and Medicines – N.B.C. 321 Health (DOH)
- Office of the
Secretary

54
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
865 BuCor Revolving Fund Department of 06 2 07 534 Active
- Sale of agro-industry products, rental income and fines/penalties - R.A. 9206 Justice (DOJ)
- Bureau of
Corrections
866 TESDA Revolving Fund Other Executive 06 2 07 535 Active
- All income derived from various training-cum production activities – E.O. 939 Offices (OEOs)
- Technical
Education and
Skills Development
Authority
867 Philippine Veterans Affairs Office-Proper Revolving Fund Department of 06 2 07 536 Active
- Entrance and parking fees, rental of stalls and guesthouse – E.O. 159/197 and National Defense
DOF-DBM J.C. 2-94; entrance fees and rentals for the use of military shrine (DND)
installations and facilities, and board and lodging - Philippine
Veterans Affairs
Office (PVAO) -
Proper
868 Department of Public Works and Highways-OSEC Revolving Fund Department of Public 06 2 07 537 Active
- Toll Fees – P.D. 1004 Works and Highways
(DPWH)
- Office of the
Secretary
869 Information and Communications Technology Office Revolving Fund Department of 06 2 07 538 Active
- Seminar fees from trainees and other fees Science and
Technology (DOST)
- Information and
Communications
Technology Office

870 Self Employment Assistance Revolving and Settlement Fund Department of Social 06 2 07 539 Active
- Income from loan repayments for micro-enterprise projects/loan – R.A. 5416 Welfare and
Development
(DSWD)
- Office of the
Secretary
871 Intramuros Administration Revolving Fund Department of 06 2 07 540 Active
- Rental of concessionaires, i.e., Casa Manila, Fort Santiago; fees from catering, Tourism (DOT)
shooting and reservations – P.D. 1616 - Intramuros
Administration

55
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
872 Public-Private Partnership Center of the Philippines Revolving Fund National Economic 06 2 07 541 Active
- Project Development Facility and Project Development and Monitoring Facility and Development
Authority (NEDA)
- Public-Private
Partnership Center
of the Philippines
873 National Printing Office Revolving Fund Presidential 06 2 07 542 Active
- Sale of government accountable forms, non-accountable forms, official gazette Communications
and public documents, special jobs and information materials for production Office (PCO)
costs – B.P. 40, N.B.C. 332, DOF Circular 5-80, COA Circular 80-140 - National Printing
Office
874 Student Micro-Project Loan Fund Other Executive 06 2 07 543 Active
- Philippine-Australia Agritech Project and MOA between the CHED, Decs-EDPITAF Offices (OEOs)
and the Australian Agency for International Development (AusAID) - Commission on
Higher Education

875 FDCP Revolving Fund Other Executive 06 2 07 544 Active

- Film Fund Offices (OEOs)
- Film Development
Council of the
Philippines
876 National Commission for Culture and Arts Revolving Fund Other Executive 06 2 07 545 Active
- Proceeds from sale of books, magazines and cultural items – R.A. 7356 Offices (OEOs)
- National
Commission for
Culture and the
Arts-Proper
877 National Historical Commission of the Philippines Revolving Fund Other Executive 06 2 07 546 Active
- Proceeds from sales of publications, park entrance fees and donations, Offices (OEOs)
rendering of technical services, conferences, workshops and similar income – - National Historical
R.A. 10086 Commission of the
Philippines
878 Civil Service Commission Revolving Fund Civil Service 06 2 07 547 Active
- Fees from examinations, certifications, training courses, seminars and Commission (CSC)
workshops – Sections 62 and 63, Chapter 10, Title I (A), Book V of E.O. No. 292, s. - Civil Service
1987 Commission
879 Career Executive Service Board Revolving Fund Civil Service 06 2 07 548 Active
- Fees from trainings/seminars/conferences and examinations – CSC Resolution Commission (CSC)
Nos. 90-536 and 90-731, dated June 4 and August 7, 1990, respectively - Career Executive
Service Board

56
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
880 Commission on Audit Revolving Fund Commission on Audit 06 2 07 549 Active
- Fees from dormitories, trainings and seminars (COA)
- Commission on
Audit (COA)

881 NDCP revolving Fund 06 2 07 550 Active

882 DENR-Central Office Hostel Revolving Fund 06 2 07 551 Active
- Income from dormitory operations
883 CMDF Revolving Fund 06 2 07 552 Active
- Receipts of the Construction Manpower Development Foundation (CMDF)
derived from rentals for the use of buildings and fees imposed for board and
lodging
884 Bureau of Agriculture Research Revolving Fund Department of 06 2 07 553 Active
- Income from rentals for the use of buildings and facilities Agriculture (DA)
- Office of the
Secretary
885 DA - PCC Hostel Revolving Fund 06 2 07 554 Active
- Income from dormitory operations
886 DENR - OSEC Revolving Fund Department of 06 2 07 555 Active
- Income from rentals for the use of buildings and facilities or fees imposed for Environment and
board and lodging Natural Resources
(DENR)
- Office of the
Secretary
887 DSWD Dormitories and Training Centers Revolving Fund 06 2 07 556 Active
- Income from dormitories and training facilities
888 ODG Revolving Fund 06 2 07 557 Active
- Proceeds collected from the board and lodging and rental of conference venue
and other facilities of NEDA
889 DOJ-PPA Revolving Fund 06 2 07 558 Active
- Receipts derived from fees and charges collected from the occupants of the
Multi-Purpose Hall/Dormitory
890 Armed Forces of the Philippines - Philippine Army Golf Course Revolving Fund 06 2 07 559 Active
- Receipts derived from fees and charges collected from the Philippine Army Golf
Course
891 Armed Forces of the Philippines - Philippine Air Force Golf Course Revolving Fund 06 2 07 560 Active
- Receipts derived from fees and charges collected from the Villamor Air Base
Golf Course and Mactan Island Golf Course

57
Unified Accounts Code Structure

# Fund Cluster Financing Authorization Fund Category Deparment / UACS Status

Source Agency
892 Armed Forces of the Philippines - Philippine Navy Golf Course Revolving Fund 06 2 07 561 Active
- Receipts derived from fees and charges collected from the Philippine Navy Golf
Course
893 Armed Forces of the Philippines - General Headquarters Golf Course Revolving 06 2 07 562 Active
Fund
- Receipts derived from fees and charges collected from the Camp Aguinaldo
Golf Course
894 Revolving Fund for Income from the Metropolitan Theater (MET) 06 2 07 563 Active
- Receipts derived from rental of building and facilities of the Metropolitan
Theater (MET)
895 Revolving Fund - Innovation Fund 06 2 07 564 Active
- Revolving Fund - Innovation Fund Innovation Fund as a Revolving Fund from
which grants will be issued to strengthen entrepreneurship and enterprises
engaged in developing Innovative Solutions pursuant to Sections 21 and 23 of
Republic Act No. 11293
896 DSWD-NCIP Revolving Fund 06 2 07 565 Active
- Income from Rentals for the Use of Buildings and Facilities
897 Veterans Memorial Medical Center Revolving Fund Department of 06 2 07 874 Inactive
- VMMC Golf Club membership dues and green fees, income from driving range, National Defense
concessions of the restaurants and golf equipment outlets, and such other (DND)
business-related operations of the golf course - Veterans
Memorial Medical
Center
898 Bureau of Corrections Revolving Fund Department of 06 2 07 880 Inactive
- Sale of agro-industrial products, rental income and fines/penalties – R.A. 9206 Justice (DOJ)
- Bureau of
Corrections
Trust Receipts Custodial Trust Receipts Trust Receipts
Funds
899 Inter-Agency Transferred Fund (IATF) 07 3 08 601 Active
900 Receipts Deposited with the National Treasury other than IATF 07 3 08 602 Active
901 Receipts Deposited with Authorized Government Depository Banks (AGDB) 07 3 08 603 Active

58