Grouping of expenses by categories. At the federal level, according to the definitions established in the LDO, the Public Expenditure observes the following classification, in this order: Institutional, Programmatic, Functional, by Sphere, by GND, by RP, by MA, by ID. Use and by Source of Resources.

• It has parts: Functional Classification, Institutional Classification, Programmatic Classification {Programmatic Structure}, Expense Nature Classification, Classification by Budget Sphere, Classification by Source of Resources { Resource Source Group , Resource Destination }, Donation and donation identifier Credit Operation (IDOC), Primary Result Identifier (RP) It is Usage Identifier (UI) {ID.Usage}.