This booklet answers many of the basic questions about the Unified Accounts Code Structure (UACS). Most of the articles contained herein are extracted from the UACS Manual as adopted pursuant to Department of Budget and Management (DBM), Department of Finance (DOF), Commission on Audit (COA) Joint Circular No. 2013-1 dated August 6, 2013. The UACS Manual is composed of three parts: Joint Circular – Pages 1 to 4; UACS Manual (policies) - Pages 1 to 41; UACS Manual - Appendices – Pages 1 to 349. The Primer also contain materials and information gathered from the combined efforts of the oversight agencies in cooperation with the UACS Harmonization Team during a series of trainings conducted in the first half of the year of implementation of the UACS. This booklet serves as a handy guide to all financial users of the government involved in the implementation of the UACS.
This Primer is expected to provide direction and guidance to DBM on the proper implementation of the UACS in all phases of the budget cycle, and generally for all UACS financial users. This is also intended to be used for the UACS Help Desk as resource material and shall be posted and be made available on the UACS website for financial users’ access.