How to tell - take a scraping, streak it out on a slide, fix (different fix), apply stain, examine under a good microscope.
It doesn't look like fungus to me. The fungus that grows on lenses is interconnected and grows out from a central spot, looks sort of a cross between a spiderweb and a fern, it is transparent and not opaque. This looks like spatter - that is what UV/"protective" filters are supposed to catch, after all.
Rinse under a tap to get the gross matter off, clean with Windex and a Kimwipe (or very soft toilet tissue, or, even, heaven forbid, lens tissue).