131017 UACS Presentation

8/9/2019 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#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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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)


1und Cate-ory(&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)


e( di-its)

Pro-ram1!?Pro ect

("di-it)


" st levelActivity?Pro ectSub Cate-ory

($di-its)


'itle(>di-its)

!b ect("% di-its)

C!A 2evisedChart of

Accounts

(9 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)


1und Cate-ory

(&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)


e( di-its)

Pro-ram1!?Pro ect

("di-it)


" st levelActivity?Pro ect

Sub Cate-ory($di-its)


'itle(>di-its)

!b ect("% di-its)

C!A 2evisedChart of

Accounts

(9 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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131017 UACS Presentation

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