The Unified Structure Manual provides details of the financial system adopted in government accounts. It is considered a guide for employees of financial departments in federal entities, helping them in the preparation of accounts according to the rule of describing the items of financial accounting and providing a unified coding mechanism for the fields of accounting in line with the Government Finance Statistics Manual (GFS) and the International Public Sector Accounting Standards (IPSAS). It also meets the requirements of preparing the government accounts according to the latest financial systems that rely on decentralisation in the areas of decision-making, delegation of authority and protecting public funds.
The Financial Procedures Manual specifies the procedures for planning and issuing the budget and modifying or moving appropriations, as well as the documents required for each administrative or financial procedure. It also specifies the procedures for issuing the Consolidated Financial Report of the UAE and uploading it to the UAE Gate for GFS Reports system. It links various financial systems in ministries, autonomous agencies and finance departments in the UAE governments to the MOF financial system through which the compiling of financial data and statistics reports preparation is conducted, in accordance with international standards.
COFOG divides various types of public services into three levels (Divisions, Groups and Classes) and links them to strategic objectives and expenditure according to purpose and service type (economic, commercial, housing, community development, health, education, culture sectors). A numeric coding system is used to unify the language and codes of government statistics for better readability and understanding. Therefore, all the employees working in GFS need to follow this manual. Here are the details: