UACS MFO/PAP Code

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UACS Coding Framework UACS Coding Framework

MFO/PAP Code9 Digits

Program1 digit

MFO2 digits

Activity Code

1st Level2 digits

2nd Level4 digits

Project1 digit

Project Category2 digits

Project Sub-Category2 digits

Project Title4 digits

Purpose (SPF)1 digit

Activity Code

1st Level2 digits

2nd Level2 digits

3rd Level4 digits

MFO/PAP Code Segments

Refinement/Improvement of the

UACS Code Structure UACS Code Structure

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• The revision to the coding structure was approved by the PFM Committee on April 30, 2014

• The PFM Budget Reporting and Performance Standard (BRPS) PIU is in the process of formalizing the coding structure revision and code values

• A Joint Circular (or Budget Circular) will be issued to inform all agencies / users – This will be done as soon as possible.

UACS Coding Framework UACS Coding Framework (Revised/Improved)(Revised/Improved)

The Revised/Improved UACSThe Revised/Improved UACS

Total - 54 DigitsFunding Source - 8Organization Code - 12Location Code - 9MFO/PAP - 15Object Code - 10

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Implementing UACS for Budget Execution Processes

The UACS Code Structure has worked well for the Budget Preparation process

There is a need for some refinement of the UACS Code Structure as the code structure gets applied in the Budget Execution, Accounting, Disbursement, Reporting process

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Identified Needed UACS Refinements:

Change in Budget base from Performance-Informed Budget (PIB) Output to Outcome-based budget

Identification (tagging) of Sector and Sub Sector (using CoFoG), and Horizontal Programs (many agencies) for Budget Preparation and Execution (e.g. Disaster Related, Climate Change, etc.)

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• Existing UACS is not designed for Integration of Tagging under Outcomes, Sectors / Sub Sectors, Horizontal Programs, etc. when the MFO/PAP Code was structured – the structure was setup for vertical programs (within agency).

Outcome – Sector / Horizontal (5-Digit), MFO/PAP

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In MFO/PAP, additional 6-digit codes for:

• Sector / Sub Sector (CoFoG) – 3 digits

• Horizontal Programs – 2 digits• Additional 1 digit to the Project

Title

Refinement to MFO/PAP CodeRefinement to MFO/PAP Code

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• Proposed for the MFO-PAP Element to address Outcomes is to utilize the Sectors / Sub Sectors from the Classifications of Functions of Government (CoFoG). This is the internationally recognized sectors for Outcome. This would be a 3 digit code

• Proposed for the MFO-PAP Element to address specific Horizontal Programs is a 2 digit code for this. This would include items for Climate Change, Disaster Related, MITHI, Poverty Reduction, etc.


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Example of Sector / Sub Sector (COFOG) Codes•010 – General Public Services•020 – Defense•030 – Public Order and Safety•040 – Economic Affairs•050 – Environmental Protection•060 – Housing and Community Amenities• 061 – Housing Development• 062 – Community Development• 063 – Water Supply• 064 – Street Lighting

•070 – Health•080 – Recreation, Culture, Religion•090 – Education


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Example of Horizontal Programs –


Code Value

Description

01 Employment02 Disaster Related03 Climate Change04 Poverty Reduction05 MITHI (Medium Term ITC

Harmonization Initiatives)06 Grassroots Participatory Budget07 Program Budget

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• Every MFO/PAP Code shall be attributed to one or more outcome sector, and may or may not have horizontal program.

• In the absence of horizontal program the code shall be outcome sector, example “020” for Defense and “00”, or in full “020 00”.

• Another example is outcome sub-sector “061” for Housing Development, and horizontal program “02” for Disaster Related, the complete code is “061 02”


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MFO/PAP – Activity Level 2 / Project Title

•Some large agencies may have huge number of projects that may exceed the existing 4-digit code (9,999) within a few years.

•Increasing the project code to 5-digit (99,999) should be sufficient to handle the code for many decades.

Project Title (additional 1-Digit), MFO/PAP

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Questions and Questions and Comments?Comments?

Thank You!

Documents

UACS MFO/PAP Code