Annex P

COMPOSITION OF FUND CLUSTERS

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source

Cluster 01: Regular Agency Fund

General Fund – New General Appropriations

01 101101 Specific Budgets of National Government Agencies
101111 ARMM-DepEd’s GSIS Contribution
01 101252 Special Shares of LGUs in the Proceeds of National Taxes
01 101253 Barangay Officials Death Benefits Fund
01 101254 Local Government Support Fund
01 101255 2 Special Shares of LGUs in the Proceeds of Fire Code Fees
01 101276 BSGC-Equity Contribution
01 101277 BSGC-Subsidies
01 101278 BSGC-Loans
01 101279 BSGC-Advances
01 101301 Financial Assistance to MMDA-Subsidies
01 101401 SPF- National Disaster Risk Reduction and Management Fund
(Calamity Fund)
01 101402 SPF-Contingent Fund
01 101403 SPF-DepEd-School Building Program/Educational Facilities Fund
01 101404 SPF-E-Government Fund
01 101405 SPF-International Commitments Fund
01 101406 SPF-Miscellaneous Personnel Benefits Fund
01 101407 SPF-Pension and Gratuity Fund
01 101409 SPF-Allocation for Capital Outlays of State Universities and Colleges
(SUCs)
01 101410 SPF-Feasibility Studies Fund
01 101411 SPF-Rehabilitation and Reconstruction Program
General Fund – Continuing Appropriations
01 102101 Specific Budgets of National Government Agencies
01 102252 ALGU-Special Shares of LGUs in the Proceeds of National Taxes
01 102253 ALGU-Barangay Officials Death Benefits Fund
01 102254 ALGU-Local Government Support Fund
01 102276 BSGC-Equity Contribution
01 102277 BSGC-Subsidies
01 102278 BSGC-Loans
01 102279 BSGC-Advances
01 102401 SPF-National Disaster Risk Reduction and Management Fund
(Calamity Fund)
01 102402 SPF-Contingent Fund
01 102403 SPF-DepEd-School Building Program/Educational Facilities Fund
01 102404 SPF-E-Government Fund
01 102405 SPF-International Commitments Fund
01 102406 SPF-Miscellaneous Personnel Benefits Fund
01 102407 SPF – Pension and Gratuity Fund
General Fund – Supplemental Appropriations

208
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
01 103101 Specific Budgets of National Government Agencies
01 103401 National Disaster Risk Reduction and Management Fund (Calamity Fund)

General Fund – Automatic Appropriations

01 104102 Retirement and Life Insurance Premiums
01 104103 Pension under R.A. No. 2087, as amended by P.D. 1625 and
R.A. No. 5059
01 104105 Customs duties and taxes, including tax expenditures
01 104106 Proceeds from sales of non-serviceable, obsolete and unnecessary
equipment
01 104108 Tax Refunds
01 104109 Debt Principal Amortization
01 104110 Debt Interest Payments
01 104251 Internal Revenue Allotment
01 104280 BSGC-Net Lending

General Fund – Unprogrammed Funds

01 105276 BSGC-Equity Contribution
01 105277 BSGC-Subsidies
01 105278 BSGC-Loans
01 105279 BSGC-Advances
01 105421 General Fund Adjustments
01 105422 Support for Infrastructure Projects and Social Programs
01 105423 AFP Modernization Program
01 105424 Debt Management Program
01 105425 Total Administrative Disability Pension
01 105426 People's Survival Fund
2
01 105429 Risk Management Program
01 105430 2 Disaster Relief Mitigation Fund
01 105431 2 Reconstruction and Rehabilitation Program

Cluster 02: Foreign Assisted Projects Fund

General Fund – New General Appropriations

02 101151 GoP Counterpart Funds
02 101152 Asian Development Bank
02 101153 Australia
02 101154 Austria
02 101155 Belgium
02 101156 Canada
02 101157 China
02 101158 Denmark
02 101159 European Commission
02 101160 France
02 101161 Germany
02 101162 Global Environment Facility
02 101163 International Bank of Reconstruction and Development (IBRD)
02 101164 International Development Fund (IDF)

209
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
02 101165 International Fund for Agricultural Development (IFAD)
02 101166 Italy
02 101167 Japan
02 101168 Korea
02 101169 Millennium Challenge Corporation
02 101170 Netherlands
02 101171 New Zealand
02 101172 Norway
02 101173 Saudi Arabia
02 101174 Spain
02 101175 Switzerland
02 101176 United Kingdom
02 101177 United States
02 101178 United Nations Development Fund for Women (UNIFEM)
02 101179 United Nations Population Fund (UNFPA)
02 101180 OPEC Fund for International Development (OFID)
General Fund – Continuing Appropriations
02 102151 GoP Counterpart Funds
02 102152 Asian Development Bank
02 102153 Australia
02 102154 Austria
02 102155 Belgium
02 102156 Canada
02 102157 China
02 102158 Denmark
02 102159 European Commission
02 102160 France
02 102161 Germany
02 102162 Global Environment Facility
02 102163 International Bank of Reconstruction and Development
02 102164 International Development Fund
02 102165 International Fund for Agricultural Development
02 102166 Italy
02 102167 Japan
02 102168 Korea
02 102169 Millennium Challenge Corporation
02 102170 Netherlands
02 102171 New Zealand
02 102172 Norway
02 102173 Saudi Arabia
02 102174 Spain
02 102175 Switzerland
02 102176 United Kingdom
02 102177 United States
02 102178 United Nations Development Fund for Women (UNIFEM)
02 102179 United Nations Population Fund
02 102180 OPEC Fund for International Development
General Fund (GF) – Unprogrammed Funds
02 105152 Asian Development Bank

210
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
02 105153 Australia
02 105154 Austria
02 105155 Belgium
02 105156 Canada
02 105157 China
02 105158 Denmark
02 105159 European Commission
02 105160 France
02 105161 Germany
02 105162 Global Environment Facility
02 105163 International Bank for Reconstruction and Development
02 105164 International Development Fund
02 105165 International Fund for Agricultural Development
02 105166 Italy
02 105167 Japan
02 105168 Korea
02 105169 Millennium Challenge Corporation
02 105170 Netherlands
02 105171 New Zealand
02 105172 Norway
02 105173 Saudi Arabia
02 105174 Spain
02 105175 Switzerland
02 105176 United Kingdom
02 105177 United States
02 105178 United Nations Development Fund for Women
02 105179 United Nations Population Fund
02 105180 OPEC Fund for International Development

Cluster 03: Special Account-Locally Funded/Domestic Grants Fund

Automatic Appropriations
03 104104 Domestic Grant Proceeds
03 104107 Military Camps Sales Proceeds
03 104322 Agrarian Reform Fund – Income and collections from Agrarian Reform
operations and proceeds from assets recovered and sales of ill-gotten
wealth – R.A. No. 9700
03 104323 DA-Agricultural Competitiveness Enhancement Fund-All duties collected
from the importation of agricultural products under the minimum access
volume mechanism -R.A. Nos. 8178 /9496
03 104324 DA-Agro-Industry Modernization Credit and Financing Program
(AMCFP)
03 104326 DA-Support to the Fertilizer and Pesticide Program
03 104327 DA-Livestock Development Fund – Registration Fees of large cattle – P.D.
No. 914
03 104328 Meat Inspection Service Development Trust Fund-Fees, fines and other
charges by the NMIS-Section 46, R.A. No. 9296
03 104329 DEPED-Early Childhood Care and Development Council-Share from
PAGCOR

211
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
03 104330 DEPED-Instructional Materials Development Center Fund –
R.A. No. 8047
03 104331 Malampaya Gas Fund-Production shares from Malampaya Gas-to-Power
Project per Service Contract No. 38 – P.D. 910
03 104332 Collections from other production shares and miscellaneous income-Fees,
revenues and receipts from the exploration, development and exploitation
of energy resources-P.D Nos. 87/972/1234/1442/9513
03 104333 Technology Transfer for Energy Management Fund-Interest Income in
USAID-assisted Technology Transfer for Energy Management (TTEM)-
R.A. No. 7638
03 104334 DENR-Integrated Protected Areas Fund -All income generated from the
operation of NIPAS or management of wild flora and fauna-
R.A. No. 7586
03 104335 Wildlife Management Fund -Fines, awards, fees, charges, donations,
endowments, administrative fees or grants in the form of contribution-R.A.
No. 9147
03 104336 DENR-Sale of Confiscated Logs – E.O. 277; LOI 1020; BP 879
03 104337 DENR-Air Quality Management Fund -Fines, awards, fees, donations,
endowments, and grants in the form of contribution-R.A. No. 8749
03 104338 DENR-Mines and Geosciences Bureau-10% of all royalties and revenues
from development and utilization of the mineral resources (Mineral
Reservations-R.A. No. 7942)
03 104339 BOC-Non-Intrusive Container Inspection System Project Fund-Income
from Container Security Fee -E.O. Nos. 592/635
03 104340 BOC-Super Green Lane Trust Fund-Service fees for usage of Super Green
lane facility-E.O. Nos. 230/563
03 104342 BIR-Special Education Fund-1% share of taxes on local Virginia-type
cigarettes-R.A. No. 5447
03 104343 BIR-Bank Penalties Fund-Penalties imposed to banks on delayed
remittances-E.O. 937
03 104344 BTR-Fidelity Bond Fund-Public Bonding Law-Sections 313-335 Chapter
15, Revised Administrative Code of 1917
03 104345 Insurance Commission (IC) Fund- 25% share I premium tax collections of
the BIR – P.D. No. 612/R.A. No. 8424
03 104346 IC-Pre-Need Fund-Retention and Utilization of Fees, Charges and Other
Income from the Regulation of Pre-need Companies-R.A. No. 9829
03 104347 Department of Health (OSEC)-Shares from Franchise tax/VAT- R.A. Nos.
6631/6632/7953/8407
03 104348 DOH OSEC FDA-SAGF – Income from fees fines, royalties and other
charges authorized under R.A. No. 9502
03 104349 DOH OSEC – BQIHS SAGF – 50% of Income from Quarantine Services
– R.A. No. 9271
03 104350 DILG-Bureau of Fire Protection-Fees and Fines under the Fire Code of the
Philippines-R.A. No. 9154
03 104351 Department of Justice (OSEC)-Legal Fees-R.A. No. 9279
03 104352 DOJ-Land Registration Authority-20% of Land Registration Fees of the
Register of Deeds of LGUs and LRA-P.D. No. 1529
03 104353 DOJ-Office of the Solicitor General -50% of fees and charges on
naturalized aliens under the old Naturalization Law -L.O.I. 278 or

212
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
R.A. No. 9417
03 104354 DOLEOSEC-Verification Fees of Foreign Post-E.O. 1022
03 104355 DOLE – NCMB-Special Voluntary Arbitration Fund-CBA Registration
Fees-R.A. No. 6721
03 104356 Asia Pacific Disaster Response Fund-Tropical Storm Ketsana
(Ondoy) Project
03 104357 DND-AFP Modernization Trust Fund-Share from the proceeds of sale,
lease or joint development, public-private partnership, sale of the products
of Government Arsenal, disposal of repairable equipment, budgetary
surplus, donations and interest income-R.A. No. 7227,
R.A. No. 7898, R.A. No. 10349
03 104358 DPWH-Special Road Support Fund-80% of Motor Vehicle Users’ Charge
Tax collections (MVUC)-R.A. No. 8794
03 104359 DPWH-Special Local Road Fund-5% of Motor Vehicle Users’ Charge Tax
collections-R.A. No. 8794
03 104360 DPWH-Special Road Safety Fund-7. 5% of Motor Vehicle Users’ Charge
Tax collections-R.A. No. 8794
03 104361 DOT-Tourism Development Fund-Accreditation, training fees,
miscellaneous income-R.A. No. 9593
03 104362 DTI-Micro, Small and Medium Enterprise Development Council Fund-
90% of the penalties collected by BSP from lending institutions for non-
compliance with the provisions of the amended Magna Carta for SMEs
-R.A. No. 9501
03 104363 DOTC-Special Vehicle Pollution Control Fund-7.5% of Motor Vehicle
Users’ Charge Tax collections-R.A. No. 8794
03 104364 DOTC-Seat Belt Use Fund (LTO)-Fines imposed on the implementation of
Seat Belt Use-R.A. No. 8750
03 104365 DOTC-MARINA Trust Funds-Tonnage Fees-R.A. No. 9295
03 104366 DOTC-National Civil Aviation Security Committee (NCASC)-Aviation
security fees collected from passengers at the airports -E.O. Nos. 277/311
03 104367 NEDA – SRTC-Endowment Fund-Interest Income-E.O. 211
03 104368 CFO SAGF-Donations from Overseas Filipinos, grants from multinational
agencies, financial support from the CFOs corporate and government
partners, and other income from projects and activities
03 104369 CHED-Higher Education Development Fund-40% share from travel tax,
30% from registration fees of PRC and 1% of gross sales of lotto
operations of PCSO-R.A. No. 7722
03 104370 DDB SAGF-25% of gross receipts from breakages of Phil. Racing Club,
Inc. and Manila Jockey Club, Inc., 10% of unclaimed/forfeited
sweepstakes/lotto prizes from PCSO and P5M per month from PAGCOR-
R.A. Nos. 7953, 8407, 1965
03 104371 FDCP SAGF -Registration fees/charges and amusement taxes-R.A. 9167
03 104372 GAB SAGF-3% of the grass gate receipts from the conduct of professional
basketball and other professional games and income from television, radio
and motion picture rights-E.O. 120, P.D. No. 871
03 104373 HLURB SAGF-Service/Processing Fees, Fines, Penalties-E.O. Nos.
648/90
03 104374 Share on the annual revenue collection of MTRCB – Sec 20 of
P.D. No. 1986

213
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
03 104375 NCCA-National Endowment Fund for Culture and Arts-10% of PTA travel
tax collections and Interest income-R.A. No. 7356
03 104376 OPAPP-The Asian Foundation-Donation
03 104377 PSC-National Sports Development Fund-Share from taxes on horse races
from Manila Jockey Club and PRC Inc. during special holidays-
R.A. No. 6847; 3% share of all taxes collected on imported athletic
equipment; Proceeds from the sale of stamps depicting sports events
03 104378 PCUP SAGF-Donations from Local Sources
03 104379 CCP SAGF-50% tobacco inspection fee collections of BIR-P.D. No.
1158/R.A. No. 8424
03 104380 NTA-Tobacco Fund-Proceeds of fifty per centrum of the tariff or taxes of
imported leaf tobacco-R.A. No. 4155
03 104381 PCA SAGF-Fees from copra exporters, oil millers, desiccators and other
end-users of coconut products-P.D. No. 1234/P.D. No. 1854
03 104382 Tourism Promotions Board Fund-Proceeds from the investment earnings of
the Tourism Promotions Trust, Dividend shares from PAGCOR, Duty Free
Philippines Corporation and others-R.A. No. 9593

Cluster 04: Special Account-Foreign Assisted/Foreign Grants Fund

Automatic Appropriations
04 104152 Asian Development Bank
04 104153 Australia
04 104154 Austria
04 104155 Belgium
04 104156 Canada
04 104157 China
04 104158 Denmark
04 104159 European Commission
04 104160 France
04 104161 Germany
04 104162 Global Environment Facility
04 104163 International Bank for Reconstruction and Development
04 104164 International Development Fund
04 104165 International Fund for Agricultural Development
04 104166 Italy
04 104167 Japan
04 104168 Korea
04 104169 Millennium Challenge Corporation
04 104170 Netherlands
04 104171 New Zealand
04 104172 Norway
04 104173 Saudi Arabia
04 104174 Spain
04 104175 Switzerland
04 104176 United Kingdom
04 104177 United States
04 104178 United Nations Development Fund for Women
04 104179 United Nations Population Fund

214
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
04 104180 OPEC Fund for International Development

Cluster 05: Internally Generated Funds

Off-Budgetary Funds – Retained Income Funds

05 206441 SUCs Internally Generated Income-Tuition and matriculation fees/other
receipts-R.A. 8292
05 206442 Securities and Exchange Commission Retained Income-P100M from
license fees from securities brokers/dealers, registration of corporations,
Special Purpose Vehicle Act-R.A. Nos. 8799 and 9182
05 206443 Hospital Retained Income applicable to all DOH-retained hospitals-
Hospital fees, medical/dental/laboratory fees, rent income from use of
hospital equipment/facilities, proceeds from sale of hospital products,
devices, donations and other income-DOH-DOF-DBM J.C. 2003-1
Treatment and Rehabilitation Centers
05 206444 Intellectual Property Office Retained Income-Registration fees, grants of
patents, registration of trademarks, subscription fees and other income-
R.A. No. 8293, as amended by R.A. No. 10372
05 206445 Overseas Workers Welfare Administration (OWWA) Fund
05 206446 Government Arsenal Retained Income-All income generated from hospital
operations
05 206447 Veterans Memorial Medical Center Retained Income-Hospital fees,
medical, dental and laboratory fees/Retained Income
05 206448 General Headquarters-Proper Retained Income-All income generated from
hospital operations
05 206449 AFP Medical Center Retained Income-Hospital Income, medical, dental
and laboratory fees and all other income generated from hospital
operations
05 206450 AFP-PA Retained Income – All income generated from hospital operations
05 206451 AFP-Philippine Air Force Retained Income-All income generated from
hospital operations
05 206452 AFP-PN Retained Income – All income generated from hospital operations
05 206453 PSC-National Sports Development Fund-5% share of the gross income of
the PAGCOR and 30% share on charity fund of proceeds of six (6)
sweepstakes or lottery draws per annum-R.A. No. 6847
05 206454 TJ – SCPL-Judicial Development Fund-Legal fees, court fees, other
income-P.D. No. 1949
05 206455 Judicial Training Center, Philippine Judiciary Academy and Mandatory
Continuing Legal Education-Seminar fees and other services income
05 206456 Special Allowance for the Judiciary-Legal fees, new fees-R.A. No. 9227

Cluster 06: Business Related Funds

Off-Budgetary Funds-Revolving Funds

06 207501 DA-Agricultural Training Institute Revolving Fund-Charges from
dormitory operations, printing, publication, rental facilities, other business

215
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
and grants/donations
06 207502 DA-Bureau of Animal Industry Revolving Fund-Proceeds from sale of
animals, meat and other animal byproducts – R.A. No. 7308
06 207503 DA-Bureau of Animal Industry Revolving Fund – GAA General
Provisions Dormitory Operations
06 207504 DA-Plant Quarantine Revolving Fund-Permit/inspection fees and charges
on the importation and export of plants for improvement and strengthening
of plant quarantine services – P.D. No. 1433
06 207505 DA-National Seed Industry Fund-Fees and charges from clearance
certification fees, inspection fees, miscellaneous income for the promotion
and development of the seed industry – R.A. No. 9168
06 207506 DA-Plant Variety Protection Fund – Collection of fees for plant variety
protection – R.A. No. 9168
06 207507 DA-Bureau of Soils and Water Management Revolving Fund-Rentals from
use of buildings/facilities and board and lodging for maintenance of
buildings
06 207508 DA-Fertilizer and Pesticide Authority Fund-Rentals for use of Training
Centers/Rooms
06 207509 DA-Philippine Carabao Center Revolving Fund-Sale of carabao's meat,
milk and other key carabao products and byproducts, and other
miscellaneous receipts – R.A. No. 7307
06 207510 DA-Philippine Center for Post-Harvest Development and Mechanization
Revolving Fund-Rental of Facilities – R.A. No. 10156
06 207511 DBM-Procurement Service Revolving Fund-Sec 4 of EO 359 and Special
Provision No. 1 of R.A. No. 7663
06 207512 DEPED-School Revolving Fund-Income earned from manufacturing and
production programs, including auxiliary services of national schools
06 207513 DEPED-RELC Revolving Fund-Registration Fees of Regional Education
Learning Centers – B.P. Blg. 6831
06 207514 DEPED-Eco-Tech Center Revolving Fund-Income from seminars,
conferences
06 207515 DEPED-Applied Nutrition Center Revolving Fund-Income from
Dormitory Operations, Miscellaneous Income
06 207516 DEPED-Boracay National High School Hostel Revolving Fund-Income
from Dormitory Operations, Miscellaneous Income
06 207517 DEPED-Baguio Teachers Camp Revolving Fund –Lodging Fees, Rental of
Facilities, Interest Income – GAA
06 207518 DEPED-National Educators Academy of the Philippines Revolving Fund-
Registration Fees, Use of Buildings, Interest Income (F 161)
06 207519 DEPED-National Science Teaching Instrumentation Center Revolving
Fund-Rental of Staff Houses
06 207520 DEPED-National Museum Revolving Fund-Income from Museum
Operations – R.A. No. 8492
06 207521 DENR-Environmental Management Bureau Revolving Fund-Fines and
penalties related to environmental compliance and other pollution
violations – P.D. Nos. 984/1226
06 207522 DOF-Municipal Development Fund Revolving Fund-- P.D. No. 1914
06 207523 DOF-Local Loans Fund – Policy Governing Board (PGB) Resolution
06 207524 DOF-Program Support Fund-- Policy Governing Board Resolution

216
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
06 207525 DOF-Assessment Revolving Fund-National government contribution of
P50M, assessment fees and other income – P.D. No. 1002
06 207526 DOF-Cooperative Development Loan Fund-- P.D. No. 175 or
R.A. No. 6939
06 207527 DOF-Cooperative Marketing Project Fund – E.O. 113
06 207528 DOF-Cooperative Support Fund – E.O. 116/R.A. No. 6939
06 207529 DOF-Cooperative Rehabilitation Development Fund – E.O. 634/R.A. No.
6939
06 207530 DOF-Privatization and Management Office Revolving Fund-Income for
conservation and disposition of transferred assets – E.O. 323
06 207531 DOF-Insurance Commission Revolving Fund – Security Fund for Life and
Non-Life Accounts
06 207532 DFA-Passport Revolving Fund-Fees collected in excess of the regular fee
for processing and issuance of passport requiring special consideration,
waiver or issuance beyond regular office hours – R.A. No. 8239
06 207533 DOH-Drugs and Medicines Revolving Funds-Drugs and Medicines –
N.B.C. 321
06 207534 DOJ-BuCor Revolving Fund – Sale of agro-industry products, rental
income and fines/penalties – R.A. No. 9206
06 207535 DOLE-TESDA Revolving Fund-All income derived from various training-
cum production activities – E.O. 939
06 207536 DND-Philippine Veterans Affairs Office-Proper Revolving Fund-Entrance
and parking fees, rental of stalls and guesthouse – E.O. 159/197 and DOF-
DBM J.C. 2-94; entrance fees and rentals for the use of military shrine
installations and facilities, and board and lodging
06 207537 Department of Public Works and Highways-OSEC Revolving Fund-Toll
Fees – P.D. No. 1004
06 207538 Information and Communications Technology Office Revolving Fund-
Seminar fees from trainees and other fees
06 207539 DSWD-Self-Employment Assistance Revolving and Settlement Fund-
Income from loan repayments for micro-enterprise projects/loan – R.A.
No. 5416
06 207540 DOT-Intramuros Administration Revolving Fund-Rental of
concessionaires, i.e., Casa Manila, Fort Santiago; fees from catering,
shooting and reservations – P.D. No. 1616
06 207541 NEDA-Public-Private Partnership Center of the Philippines Revolving
Fund-Project Development Facility and Project Development and
Monitoring Facility
06 207542 PCOO-National Printing Office Revolving Fund-Sale of government
accountable forms, non-accountable forms, official gazette and public
documents, special jobs and information materials for production costs –
B.P. 40, N.B.C. 332, DOF Circular 5-80, COA Circular 80-140
06 207543 CHED-Student Micro-Project Loan Fund-Philippine-Australia Agritech
Project and MOA between the CHED, DepEd-EDPITAF and the
Australian Agency for International Development (AusAID)
06 207544 FDCP Revolving Fund – Film Fund
06 207545 National Commission for Culture and Arts Revolving Fund-Proceeds from
sale of books, magazines and cultural items – R.A. No. 7356
06 207546 National Historical Commission of the Philippines Revolving Fund-

217
 Annex P

CODES 1
Existing
Fund
UACS DESCRIPTION
Clust
Funding
er
Source
Proceeds from sales of publications, park entrance fees and donations,
rendering of technical services, conferences, workshops and similar
income – R.A. 10086
06 207547 CSC-Civil Service Commission Revolving Fund-Fees from examinations,
certifications, training courses, seminars and workshops – Sections 62 and
63, Chapter 10, Title I (A), Book V of E.O. No. 292, s. 1987
06 207548 Career Executive Service Board Revolving Fund-Fees from
trainings/seminars/conferences and examinations – CSC Resolution Nos.
90-536 and 90-731, dated June 4 and August 7, 1990, respectively
06 207549 Commission on Audit Revolving Fund-Fees from dormitories, trainings
and seminars
2
06 207874 DND-Veterans Memorial Medical Center Revolving Fund-VMMC Golf
Club membership dues and green fees, income from driving range,
concessions of the restaurants and golf equipment outlets, and such other
business-related operations of the golf course

Cluster 07: Trust Receipts

Custodial Fund – Trust Receipts

07 308601 Inter-Agency Transferred Fund (IATF)

07 308602 Receipts Deposited with the National Treasury other than IATF

07 308603 Receipts Deposited with AGDB

Note: 1- As provided in item 6.2 and sub-item 6.2.1 of the COA-DBM-DOF Joint Circular No. 2013-1
dated August 6, 2013, resolution of issues relative to the validation and assignment of new
codes for funding source, organization, sub-object codes for expenditure items shall be the
responsibility of the DBM.
2
- Not specified in the Unified Accounts Coding System (UACS) Manual published in 2013 under
COA, DBM and DOF Joint Circular No. 2013-1 dated August 6, 2013 – New Code Added after
issuance of UACS Manual

A.4.1 Receipts Deposited with the National Treasury other than IATF

RECEIPTS DEPOSITED WITH THE NATIONAL TREASURY OTHER

THAN IATF
CONGRESS OF THE PHILIPPINES
Senate-Proper
Insurance Proceeds/Performance bidders bonds –GAA-General Provisions

DEPARTMENT OF EDUCATION
Office of the Secretary
Service Fees (Provident Fund)
National Museums

218
 Annex P

RECEIPTS DEPOSITED WITH THE NATIONAL TREASURY OTHER

THAN IATF
Donations from Patrons
Philippine High School for the Arts
Donations, solicitations for various projects – E.O. 420
STATE UNIVERSITIES AND COLLEGES
University of the Philippines
Legal Research Fund (FUND 187) – Legal research fees collected from the filing
fees imposed in the appellate courts and all other courts, including all
administrative or special courts, agencies or tribunals exercising quasi-judicial
functions provided to support the UP Law Center pursuant to R.A. No. 3870 as
amended by P.D. Nos. 200 and 1856
Specify SUC
Grants and donations coming from other government and non-government agencies,
e.g.,

DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES

Mines and Geo-Sciences Bureau
Income from Seminars/Conferences
Receipts from donations/grants with term of one (1) year or less

DEPARTMENT OF FINANCE
Bureau of Customs
Informer’s Reward
Bureau of Internal Revenue
Informer’s Reward
Privatization and Management Office
Liquidation Fund for conservation/disposition of BOL assets

DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT

Bureau of Fire Protection
20% share from firearms license fee collections of PNP – A.O. 257/R.A.
6963/DBM – DILG J.C.1-92
Bureau of Jail and Management Penology
10 % share from firearms license fee collections of PNP – A.O. 257/R.A.
6963/DBM – DILG J.C. 1-92
Local Government Academy
Income from dormitory operations

Philippine National Police

Firearms license fee and other services, income collections – A.O. 257/R.A. 6963/
DBM – DILG J.C. 1-92

DEPARTMENT OF JUSTICE
Office of the Secretary
Victims Compensation Fund – R.A. 7309
Bureau of Immigration
Express Lane Charges- additional fees for rush processing of documents of ACR-I
card and Cash Bonds/UP Legal Research Fund – C.A. 613/P.D. 495/R.A. Nos.
3870 and 3157
Presidential Commission on Good Government
Cash Dividends/Rentals from sequestered companies

DEPARTMENT OF LABOR AND EMPLOYMENT

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 Annex P

RECEIPTS DEPOSITED WITH THE NATIONAL TREASURY OTHER

THAN IATF
Philippine Overseas Employment Administration
Refund of processing fee, escrow deposits of licensed recruitments agencies for
claims of OFWs arising from recruitment violations

DEPARTMENT OF NATIONAL DEFENSE

AFP-General Headquarters
All income from operations and exercise of regulatory functions – E.O. 1002/
DBM-DND J.C. 9-86, United Nations Reimbursement Fund (UNRF)
AFP-Philippine Army
All income per E.O. 1002
AFP-Philippine Air Force
All income per E.O. 1002/MOSI Fund
AFP-Philippine Navy
All income per E.O. 1002

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS

Office of the Secretary
Bid Documents
Performance/Bid Security

DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT

Office of the Secretary
Affiliation Fees
Inter-Country Adoption Board
Pre-Adoptive Fees
National Council on Disability Affairs
Registration Fees

DEPARTMENT OF TRADE AND INDUSTRY

Office of the Secretary
Audit fees, ICC stickers and other income
Construction Manpower Development Foundation
Seminar/Training Fees, Dormitory and Other Income
Philippine Trade Training Center
Rental Fees
Product Development and Design Center of the Philippines
Bid Documents, Others

DEPARTMENT OF TRANSPORTATION AND COMMUNICATION

Office of the Secretary
Fees from Bid Documents
Legal Research Fund
Land Transportation Franchising and Regulatory Board
Fees from Bid Documents
Land Transportation Office
Fees from Bid Documents
Legal Research Fund
Philippine Coast Guard
Fees from Bid Documents

NATIONAL ECONOMIC DEVELOPMENT AUTHORITY

Statistical Research and Training Center

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 Annex P

RECEIPTS DEPOSITED WITH THE NATIONAL TREASURY OTHER

THAN IATF
Training Fees

PRESIDENTIAL COMMUNICATIONS OPERATIONS OFFICE

National Printing Office
Trust receipts for conduct of public bidding for specialized accountable forms per
M.O. No. 38

OTHER EXECUTIVE OFFICES

Commission on Higher Education
BSP-Educational Guarantee Fund-For Payment of Claims by Financing Institutions
of defaulting Study-Now-Pay Later Program grantees
National Anti-Poverty Commission
People’s Development Trust Fund
National Archives of the Philippines
Income from Seminar Fees
National Commission on Indigenous Peoples
Fees and charges from the conduct of field based investigations and issuance of
“Free, Prior, Informed Consent” certificates – Permanent Committee Res. dated
January 28, 2005
Pasig River Rehabilitation Commission
Performance bidders bond and others
Philippine Racing Commission
Share from breakages from Phil. Racing Club/Manila Jockey Club, Inc. per E.O.
88 and 89
THE JUDICIARY
Supreme Court of the Philippines and Lower Courts
Fiduciary Fund – Rule 141 of the Rules of Court
Court of Appeals
Bail Bonds/Legal Research/Trust receipts – E.O. 292

OTHERS

A.4.2 Receipts Deposited with AGDB

RECEIPTS DEPOSITED WITH AGDB

DEPARTMENT OF AGRICULTURE
Bureau of Agricultural Statistics
ASEAN Food Security Information System

DEPARTMENT OF EDUCATION
National Book Development Board
National Book Development Trust Fund
Contributions from PAGCOR and PCSO – R.A. 9521 and Grant from NCCA
National Council for Children’s Television
National Endowment Fund for Children’s Television
Contribution from PAGCOR and PCSO – R.A. 8370

DEPARTMENT OF ENERGY
Office of the Secretary
DOE-DPWH multi-purpose buildings, Energy Regulation 1-94 (E.R. 1-94) Fund,

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 Annex P

RECEIPTS DEPOSITED WITH AGDB

Gasoline Station Training and Loan Fund, Oil Stabilization Funds – MOA dated
Oct.28, 2009, R.A. Nos. 7638/8479, P.D. 1956 Escrow Account for Collection
Cooperative System Loss Red

DEPARTMENT OF TOURISM
Office of the Secretary
Share from Net Profits of the Duty Free Philippines – E.O. 46/R.A. 9593

DEPARTMENT OF TRADE AND INDUSTRY

Construction Manpower Development Foundation
Escrow Account for Civil Case
Seminar/Training Fees
Philippine Trade Training Center
Seminar/Training Fees

DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS

Office of the Secretary
Escrow Account for Rental Fees for MRT 3-BLT

Land Transportation Office

Escrow Account for BOO Contract (IT Fee)
Trust Account (Fees from Bid Documents, Electricity for IT)

OTHER EXECUTIVE OFFICES

Presidential Management Staff
OP-President’s Social Fund

FINANCIAL ASSISTANCE TO METROPOLITAN MANILA DEVELOPMENT

AUTHORITY
Metropolitan Manila Development Authority
Fees, fines and charges for various services rendered – R.A. 7924

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