131017 uacs presentation
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UNIFIEDACCOUNTS
CODE STRUCTUREA Presentation to the Government
Association of Certi ed PublicAccountants (GACPA)by:
Luz M. CantorAssistant Secretary, DB
!ctober "#, $%"& 'he !riental otel, 'aysan illSto *i+o illa-e, .e-as/i City
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!utlinePART 1. The PFM Reform Roadmap and UACS
1. Background of PFMPFM Cycle and GapsPM Reform Roadmap
2. Executi e !rder "o. ##$eli era%les
&. 'nified (ccount Code )tructures *'(C)+,-at is '(C),-y a '(C),-ere /ill '(C) %e usedCo erage of '(C)
PART 2. UACS Structure or Key Elements0. Funding )ource Code
#. !rgani ation Code. 3ocation Code
4. MF!5P(P Code6. !%7ect Code
PART . Code Adm!n!strat!on$
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Part 0
The PFM ReformRoadmap and the UACS
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1inancial 2e/ortin- ()* The Ph!l!pp!ne PFM
needs th!s %!nd of !nformat!on system
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3ACS and P1 Policy Basis
Master plan for moderni ing t-efinancial management system of t-ego ernment
Executi e !rder ## *s. 2811+ directst-e integration and automation ofPFM systems
9mpro e efficiency: accounta%ilityand transparency of pu%lic fund use
Contri%ute to good go ernance and
fiscal discipline as a strategy forinclusi e gro/t- and po ertyreduction
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Deliverables re4uired under 5!66; Real time online accounting; Monitoring and control of o%ligations and
dis%ursements
; Regular in
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7hat is 3ACS8
a go ernment
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7hy a 3ACS8
; $irected at -armoni ing "ud#etary and account!n#class!f!cat!ons and structures for simplifying andconsolidating formats for f!nanc!al reports
; Ena%le reporting of actual re enues and actual expenditures compared to /-at /as pro7ected to %ecollected and expended in t-e "ud#et
; Ena%le t-e comparison of d!s"ursements for
pro#rams 5pro7ects5acti ities /it- t-eir appro edappropr!at!ons
)ource> PFM Reform Roadmap
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7here ;ill 3ACS be used8E'ery +T system should adopt the UACS for,
; Budget cycle < Preparation: 3egislation: Execution and (ccounta%ility
; Reporting (ppropriation: (llotment: !%ligation:
$is%ursement; Ena%ling reporting of actual expenditure against %udget
appropriation as en isaged in PFM roadmap
; Payroll: %udget: cas- management: %udget executionand for/ard planning
; Performance measurement ? performance indicatorslinked to '(C) MF!s and outcomes ac-ie edreported against %udget and targets
"%
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UACS Co)era*e
(ll "G(s including ConstitutionalCommissions5!ffices: )'Cs and G!CCs
recei ing Budgetary )upport from "G:
including t-ose maintaining specialaccounts in t-e general fund
""
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Part 00
UACS Stru#ture
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3ACS Structure
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1undin- SourceSe-ments
Fund!n# Source- !#!ts
F!nanc!n# Source1 d!#!t
Author!/at!on2 d!#!ts
Fund Cate#ory d!#!ts
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1undin- Source:1inancin-
Part+#u$ar& UACS
General 1und "
!
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Part+#u$ar& UACS*e; General A//ro/riations %"
Continuin- A//ro/riations %$
Su//lemental A//ro/riations %&
Automatic A//ro/riation %>
3n/ro-rammed 1unds %6
2etained 0ncome?1unds %@
2evolvin- 1unds %# 'rust 2ecei/ts %9
1undin- Source:Authori ation
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Part+#u$ar& Code&O$d UACSS/eci c Bud-ets of *ational Government A-encies "%" "%" to "6%GoP Counter/art 1unds and .oans?Grants from
ultilateral and Bilateral 0nstitutions"%$?"#" "6" to $6%
Allocations to .ocal Government 3nits "%& $6" to $#6
Bud-etary Su//ort to Government Cor/orations "%> $#@ to &%%1inancial Assistance to etro anila Develo/mentAuthority &%"=&$%
S/ecial Accounts in the General 1und"%6,"9&,>%",
"6" to "6 &$" to >%%S/ecial Pur/ose 1unds >%" to >$%
3n/ro-rammed 1unds >$" to >>%2etained 0ncome?1unds >>" to 6%%
2evolvin- 1unds "@" to "@> 6%" to @%% 'rust 2ecei/ts "%"="9>, "9# @%" to @"%!thers (S/ecify) @"" to
Fund+n* Sour#e, FundCate*or"
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Part+#u$ar& F+nan#+n*Author+zat
+on
FundCate*
or"
Fund+n*
Sour#eCode
a. %enera$ Fund - Ne/ %enera$
Appropr+at+on 0- A*en#" Spe#+1#
ud*et -0-- 0- -0
-
M+. Per&onne$ en
Fund 203- 0- 20
3 4.
Automat+#Appropr+at+on - 02
- 02 -0
Combined 1undin- SourceCode
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Business 2ules to 1acilitate Data0nte-rity: Fund Sour#e Code
; Re@uires users to identify source of funds in t-ecase of foreign assisted pro7ects i.e. /-ic-country or multilateral agency pro ided financingfor t-e pro7ect
; Re@uires users to identify type of funds %einggi en to G!CCs in t-e case of %udgetary
support i.e. 9s it e@uity: su%sidy or net lending
"
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3ACS Structure
1undin-Source
(@ di-its)
1inancin-Source
("di-it)
Authori ation($di-its)
1und Cate-ory(&di-its)
!r-ani ation("$ di-its)
De/artment($di-its)
A-ency(&di-its)
.o;er=.evel
!/eratin- 3nit(#di-its)
.ocation( di-its)
2e-ion($di-its)
Province($di-its)
City? unici/ali
ty($di-its)
Baran-ay(&di-its)
Pro-ram?Pro ect?Pur/os
e( di-its)
Pro-ram1!?Pro ect
("di-it)
1!?Pro ectCate-ory($di-its)
" st levelActivity?Pro ectSub Cate-ory
($di-its)
$ nd levelActivity?Pro ect
'itle(>di-its)
!b ect("% di-its)
C!A 2evisedChart of
Accounts(9 di-its)
Sub=!b ect($ di-its)
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!r-ani ation CodeSe-ments
)SEC$ 0M Re#!onal )ff!ce $ +- 1 1
12 !#!ts
EPARTME(T!3$ $BM
'(C) -*2 digits+
A3E(C4!3$ !)EC
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!r-ani ation CodeSe-ments
)r#an!/at!on Code
12 !#!ts
EPARTME(T
2 d!#!ts
A3E(C4
d!#!ts
5)*ER$5E6E5)PERAT+(3 U(+T
7 d!#!ts
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De/artment Code
EPARTME(T UACSCon#ress of the Ph!l!pp!nes 81)ff!ce of the Pres!dent 82)ff!ce of the 6!ce$Pres!dent 8&
epartment of A#rar!an Reform 80epartment of A#r!culture 8#epartment of 0ud#et and Mana#ement 8epartment of Educat!on 84
State Un!'ers!t!es and Colle#es 86epartment of Ener#y 8A
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A-ency CodeEPARTME(T8A3E(C4 UACS
epartment of 0ud#et and Mana#ement -
)ff!ce of the Secretary - 1
3o'ernment Procurement Pol!cy 0oard$
Techn!cal Support )ff!ce
- 2
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5 am/les of !/eratin- 3nits Classi cation
5)*ER$5E6E5 )PERAT+(3 U(+TS C5ASS+F+CAT+)( UACSCentral )ff!ce 81Staff 0ureaus 82Re#!onal )ff!ces8Centers for 9ealth e'elopment8Re#!onal F!eld Un!ts
8&
State Un!'ers!t!es and Colle#es $ Campuses 80Pro'!nc!al )ff!ces 8#
(at!onal +rr!#at!on Adm!n!strat!on )ff!ces 8Schools !'!s!on8 !str!ct )ff!ces 86Secondary Schools 8A
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.o;er=.evel !/eratin-3nit
EPARTME(T8A3E(C48)PERAT+(3U(+T
UACS
epartment of 0ud#et and Mana#ement -
)ff!ce of the Secretary - 1
Centra$ O9#e - 1 1
Re*+ona$ O9#e : I - 1 1
Re*+ona$ O9#e : NCR - 1 1
Re*+ona$ O9#e : CAR - 1 1:
Re*+ona$ O9#e : II - 1 2
Re*+ona$ O9#e : III - 1
3o'ernment Procurement Pol!cy 0oard$ Techn!cal Support )ff!ce - 2
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!r-ani ation Code Se-ments
1. epartmen t ? an executi e department created %y la/includes any instrumentality -a ing or assigned t-e rankof a department: regardless of its name or designation.*e.g. $epEd +
2. A#ency ? refers to arious units of t-e Go ernment:including %ureau: office: instrumentality or G!CC. *e.g.$epEd ? !ffice of t-e )ecretary+
. )perat!n# Un!t ? refers to entities c-arged /it- carrying
out specific su%stanti e functions or /it- directlyimplementing programs5pro7ects of a department oragency: suc- as regional offices: line %ureaus and fieldunits.
$#
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!r-ani ation CodeSe-ments
EPARTME(T A3E(C4
5)*ER5E6E5
)PERAT+(3U(+T
UACS
From,epartment of
Educat!on7
(at!onal 0oo%e'elopment 0oard
;(0 0< 2
7 2
To,
epartment ofTrade and +ndustry
22
(at!onal 0oo%e'elopment 0oard
;(0 0Re*+on I=7 : MIMAROPA "#Re*+on = : +#o$ %6Re*+on =I : 6e&tern =+&a"a& %@
Re*+on =II : Centra$ =+&a"a& %#Re*+on =III : Ea&tern =+&a"a& %9Re*+on IX : (am4oan*a Pen+n&u$a %Re*+on X : Northern M+ndanao "%Re*+on XI : Da)ao ""Re*+on XII 7 SOCS>SAR%EN "$
Re*+on XIII : CARA%A "@Nat+ona$ Cap+ta$ Re*+on "&Cord+$$era Adm+n+&trat+)e Re*+on ">Autonomou& Re*+on +n Mu&$+m M+ndanao "6
2e-ion Code
&&
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Province Code
PR)6+(CE UACSCAR $ Cord!llera Adm!n!strat!'eRe#!on (%ra 1 (payao ?1 Benguet 11
9fugao 27 alinga 2 Mountain Pro ince ::
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unici/ality Code
MU(+C+PA5+T4 UACSCAR $ Cord!llera Adm!n!strat!'e Re#!on 1: 8888888 (%ra 10 188888 Bangued 1081 1888
Bolinay 1081 2888
Bucay 1081 888
Bucloc 1081 : 888
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3ACS Structure
1undin-Source
(@ di-its)
1inancin-Source
("di-it)
Authori ation($di-its)
1und Cate-ory(&di-its)
!r-ani ation("$ di-its)
De/artment($di-its)
A-ency(&di-its)
.o;er=.evel
!/eratin- 3nit(#di-its)
.ocation( di-its)
2e-ion($di-its)
Province($di-its)
City? unici/ali
ty($di-its)
Baran-ay(&di-its)
Pro-ram?Pro ect?Pur/os
e( di-its)
Pro-ram1!?Pro ect
("di-it)
1!?Pro ectCate-ory($di-its)
" st levelActivity?Pro ectSub Cate-ory
($di-its)
$ nd levelActivity?Pro ect
'itle(>di-its)
!b ect("% di-its)
C!A 2evisedChart of
Accounts
(9 di-its)
Sub=!b ect($ di-its)
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1!?PAP CodeSe-ments
MF)8PAP Code> !#!ts
Pro#ram
1 d!#!t
MF)
2 d!#!ts
Act!'!ty Code
1 st 5e'el2 d!#!ts
2nd 5e'el: d!#!ts
Pro@ect1 d!#!t
Pro@ect Cate#ory2 d!#!ts
Pro@ect Su"$Cate#ory2 d!#!ts
Pro@ect T!tle: d!#!ts
Purpose ;SPF %% %% %%%%
Governance > "% %% %%%%Governance and Accountability0m/rovement > "% %@ %%%%
Bud-et 0m/rovement Pro ect > "% %@ %%%"Phili//ine Government 5lectronicProcurement Systems = PhilG5PS > "% %@ %%%$
DEPARTMENT OF UD%ET AND MANA%EMENT, O9#e of theSe#retar" CONTINUED
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3ACS Structure
1undin-Source
(@ di-its)
1inancin-Source("di-it)
Authori ation($di-its)
1und Cate-ory
(&di-its)
!r-ani ation("$ di-its)
De/artment($di-its)
A-ency(&di-its)
.o;er=.evel!/eratin- 3nit
(#di-its)
.ocation( di-its)
2e-ion($di-its)
Province($di-its)
City? unici/ality
($di-its)
Baran-ay(&di-its)
Pro-ram?Pro ect?Pur/os
e( di-its)
Pro-ram1!?Pro ect
("di-it)
1!?Pro ectCate-ory($di-its)
" st levelActivity?Pro ect
Sub Cate-ory($di-its)
$ nd levelActivity?Pro ect
'itle(>di-its)
!b ect("% di-its)
C!A 2evisedChart of
Accounts
(9 di-its)
Sub=!b ect($ di-its)
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!b ect Code Se-ments
UACS )"@ect Code1 !#!ts
C)ARe'!sed Chart of Accounts
? d!#!ts
Su"$)"@ect2 d!#!ts
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C!A 2evised Chart of Accounts (2CA)
; as been substantially revised toconsolidate some line items, add clarity tooverall structure and to facilitatecom/liance ;ith 0nternational PublicSector Accountin- Standards
; oved a;ay from the $%%& &=di-it codin-frame;orF to a $%"$ 9=di-it frame;orF
>#
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; 5very item on the C!A s 2evised Chart ofAccounts included
; Sub=!b ect codes added to meet DB , B'r,Do1 H C!A re/ortin- re4uirements
; Ca/ital !utlay codes added in corres/ondence;ith relevant C!A s 2evised Chart of AccountsAsset Codes
; Some .um/=Sum Codes added for use /rior totransfer to De/artments
!b ect Code
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!b ect Code 1rame;orF
; E ery item on t-e C!( Re ised C-art of (ccounts included
; )u% codes C!( added to meet $BM: B=r:
$oF and C!( reporting re@uirements; Capital !utlay codes added
corresponding /it- rele ant C!( Re ised
C-art of (ccount asset codes
>
S i P i I
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Startin- Point IC!A s 2evised Chart of Accounts
EBpenses1 Personnel Ser'!ces1 1 Salar!es and *a#es
# 81 81 818 )alaries and ,ages < Regular # 81 81 828 )alaries and ,ages < Casual5Contractual
1 2 )ther Compensat!on
# 81 82 818Personal Economic Relief (llo/ance*PER(+
# 81 82 828 Representation (llo/ance# 81 82 8&8 =ransportation (llo/ance# 81 82 808 Clot-ing5'niform (llo/ance
1 2 Su"s!stence Allo&ance1 2 - 5aundry Allo&ance1 2 7 uarters Allo&ance
St ti P i t I
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Startin- Point IC!A s 2evised Chart of Accounts
EBpenses# 81 82 868 Producti ity 9ncenti e (llo/ance# 81 82 8A8 ! erseas (llo/ance# 81 82 188 Donoraria# 81 82 118 Da ard Pay# 81 82 128 3onge ity Pay# 81 82 1&8 ! ertime and "ig-t Pay# 81 82 108 ear End Bonus# 81 82 1#8 Cas- Gift# 81 82 AA8 !t-er Bonuses and (llo/ances
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Sub=!b ect CodesEBpenses
Personnel Ser'!ces 1
Salar!es and *a#es 1 1
Salar!es and *a#es $ Re#ular 1 1 1
Basic )alary < Ci ilian #8181818 81
Base Pay < Military5'niformed Personnel #8181818 82
Salar!es and *a#es $ Casual8Contractual #8181828 88 )ther Compensat!on 1 2
Personnel Econom!c Rel!ef Allo&ance ;PERA< 1 2 1
PER( < Ci ilian #8182818 81
PER( < Military5'niformed Personnel #8182818 82
Representation (llo/ance #8182828 88Transportat!on Allo&ance 1 2
=ransportation (llo/ance #81828&8 81
R(=( of )ectoral5(lternate )ectoral Representati es #81828&8 82
* C d f C /i l
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*e; Codes for Ca/ital!utlays
Cap!tal )utlays -
+n'estment )utlay - 1
9n estment in Go ernment
9n estment in (ssociates #8 81828 88
5oans Rece!'a"le Accounts )utlay - 23oans Recei a%le < Go ernment
Corporations #8 82818 883oans Recei a%le < !t-ers #8 82AA8 88
+n'estment Property )utlay -
5and and 0u!ld!n#s )utlay - 1
9n estment Property ? 3and #8 8&818 81
9n estment Property ? Buildings #8 8&818 82Property Plant and EDu!pment )utlay - :
5and )utlay - : 1
3and #8 80818 81
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2evenue AccountFundSour
#eOr*an+zat+on Lo#at+on
; d+*+t&
O4?e#t
Code@
Di-itsDe/artm
ent$ di-its
A-ency$
di-its
!/eratin- 3nit6 Di-its
2e-ion$
di-its
Province
$ di-its
Cityunici/ali
ty$ di-its
Baran-ay
& di-its
"% di-its
General
1und
Do1 B02 BacolodCity
2evenue
2e-ional !Ece
7estern
isayas
In#omeTa@Ind+)+dua$&
-0--0-
-- 008 --000-5
03 00 00 000 >%"%"%"% %"
Excludes Program MF! (cti ity Pro7ect Code element
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Asset AccountFund+n*Sour#e3 D+*+t&
Or*an+zat+on
-5 d+*+t&
Lo#at+on
; d+*+t&
O4?e#tCode
-0d+*+t&
1inancin-"
Authori ation $1und
Cate-ory&
De/artment
$ di-its
A-ency&
di-its
!/eratin- 3nit# di-its
2e-ion$
di-its
Province
$ di-its
Cityunic
i/ality$
di-its
Baran-ay
& di-its
Chart ofAccounts
9Sub
!b ect$
General1und
D!1 B02 Ca-ayan
2evenue
2e-ional !Ece
Ca-ayan
alley
Cash ICollectin
-!Ecers
"%""%" "" %%& ""%%%%&
%$ %% %% %%% "%"%"%"% %%
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.iability AccountFund+n*Sour#e3 D+*+t&
Or*an+zat+on
-5 d+*+t&
Lo#at+on
; d+*+t&
O4?e#tCode
-0d+*+t&
1inancin- I "Authori ation
$1und Cate-ory =
&
De/artment$ di-its
A-ency& di-its
!/eratin-3nit
# Di-its
2e-ion$ di-its
Province$ di-its
City orunici/ality $ di-its
.G3&
C!A CoAJ!b ect
9di-its Sub=
!b ect$ di-its
General 1undDe/artment
of Public7orFs and
i-h;ays
!Eceof the
Secretary
alabon=*avotasDistrict
5n-ineerin- !Ece
*ational
Ca/ital2e-ion
AccountsPayable
101101
- 001
- 00005 -8 00 00 000 50-0-0-0 00
Excludes Program MF! (cti ity Pro7ect Code element and Fund )ource element
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Part 000
Code Adm+n+&trat+on
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Code Administration
1. (ssigned codes are ne er reused for a purposeot-er t-an t-at for /-ic- t-ey /ere originallyassigned
2. "e/ codes are al/ays to %e assigned to> ? ne/ organi ational entities ? ne/ fund sources ? ne/ ma7or final outputs
? ne/ programs: ne/ acti ities: ne/ pro7ects ? ne/ o%7ect code descriptors
69
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Code Administrators?A-encies 2es/onsible
FUNDIN%SOURCE3D+*+t&
OR%ANI(ATION-5 d+*+t&
LOCATION; d+*+t&
MFO
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UACS Manua$
'he anual and itsA//endices are availableat DB ;ebsite under
.atest 0ssuances:
http,
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Appro)a$ of the COA Re)+&ed Chart
of A##ount&&&uan#e of the D M7COA7DOF o+nt C+r#n the UACS Manua$ and +t& Append+#e&
dopt+on of UACS +n the 50-2 ud*etreparat+on throu*h OS PS +nto PMS
6hat ha& 4een done &o far
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dopt+on of the %AA a& a ud*etar" Re$e
o#ument
nhan#ement of eN%AS to #omp$" /+th
6hat are the #urrent+n+t+at+)e& aGe#ted 4" the
UACS
Re)+e/ of e@+&t+n* a Re$ea&e Do#umen ud*et E@e#ut+on Do#ument&B and
F+nan#+a$ A##ounta4+$+t" Report& : D
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