Chapter 4.

THE NEW CODING STRUCTURE

Sec. 372. Coding defined. Coding is the systematic

assignment of numbers to distinguish items within a given
classification from each other.

Sec. 373. Advantages. The New Coding System is designed

to achieve uniformity in accounting and reporting facility in
consolidating financial data; and adaptability to computerization.

Sec. 374. LGU code. A series of numbers is assigned to

provinces, cities and municipalities. Please refer to Appendix A for
the LGU Code. The coding structure for LGU codes shall be:

00 000 00

Municipality
City/Province
Region

Examples:

 Caloocan City 00-001-00

 Province of Pampanga 03-061-00
 Municipality of Apalit, Pampanga 03-061-01
 Municipality of Jolo, Sulu 14-295-03

Sec. 375. Fund/Special Account Code. The following fund

codes and special account codes shall be used by local government
units:

Fund Code
General Fund 100
Special Education Fund 200
Trust Fund 300

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 The following special account codes shall be used under the
General Fund:

Special Account Code

General Fund Proper 001
20% Development Fund 002
80% Share from National Wealth 003
Bond Issues 004
Convention/Conference Center 005
Electric Light and Power System 006
Hospital 007
Housing Projects 008
Ice Plant 009
Loans 010
Market Operation 011
Parking Space 012
Recreational Center 013
School 014
Slaughterhouse Operation 015
Sports Center 016
Telephone System 017
Toll Roads, Bridges and Ferries 018
Transportation System 019
Waterworks System 020

Sec. 376. Account Code. The code of accounts

prescribed in Chapter 2 on the Standard Chart of Accounts shall be
used.

Sec. 377. Responsibility Area. The responsibility area code

shall be composed of the functional classification of expenditures and
transfers. Please refer to Appendix B. The coding structure shall be:

0 00 0

Project
Program
Function

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