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Unified Structure Manual

​​​​​​​​​ The Manual provides details of the financial system adopted in government accounts. It is considered a guide for employees of financial departments at federal entities to help them in the preparation of accounts, including:

  • Providing a unified description for the items of financial accounting
  • Providing a unified coding mechanism for the fields of accounting

According to the Manual, the field of accounting is the backbone of the unified structure of accounts. It consists of seven key items made up of 38 boxes in line with the Government Finance Statistics Manual (GFS) and the International Public Sector Accounting Standards (IPSAS). It also provides sufficient flexibility to government accounts according to the latest financial systems that rely on decentralisation in the areas of decision-making and delegation of authority to dispose and protect public funds.

Coding Mechanism:

First stepEach federal entity in this structure represents an independent financial unit and indicated by three boxes:

Box 1/ the type of the government entity - ministryor - federal authority /2
Box 2 and 3 / two-digit number that refers to the concerned entity (for example, number twelve refers to MoF)

Second stepA twelve-digit number divided into five parts:

The first part (two boxes) refers to the symbol of the budget cycle.
The second part (two boxes) refers to the symbol of the federal entity.
The third part (two boxes) refers to the symbol of the strategic objective of the concerned entity within budget.
The fourth part (two boxes) refers to the symbol of the programme in the plan and the budget of the concerned entity.
The fifth part (four boxes) refers to the symbol of the planned activity.
The aim of the twelve-digit number (Second) is to link the financial transaction to the activity, program, strategic objective, federal entity and budget cycle relevant to the accounting system structure.

Third stepA six-digit number divided into five parts:

The first part refers to the symbol of the chapter
The second part refers to the symbol of the financial statistic
The third part refers to the symbol of the primary group
The fourth part refers to the symbol of the subgroup
The fifth part (two boxes) refers to the item symbol in the budget
This is how each accounting transaction appears by symbols which refer to chapter, statistic, primary group, subgroup and budget item.

Fourth stepA three-digit number divided into two parts:

The first part refers to the symbol of location / entity spending funds (inside/outside the UAE)
The second part (two boxes) refers to the symbol of the various locations inside the UAE
This coding aims at linking the financial and accounting element to the location where it is carried out, whether it is inside or outside the UAE.

Fifth stepA four-digit number divided into two parts:

The first part (one box) refers to the entity executing the project
The second part (three boxes) refers to the planned project
This is how coding links financial transactions to projects and executing entities.

Sixth stepA four-digit number:

It is developed for future use when new requirements are added.

Seventh stepA six-digit number:

It was also developed for future use when new requirements are needed for the unified structure of accounts, or to obtain more detailed financial and administrative reports.

Unified Structure Manual of the Federal Government Accounts