Classification of expenditure according to the structures of functions and subfunctions, which indicate the areas of government activity, such as health, education, transport, among others. This classification works as an aggregator of public spending by area of government action, regardless of the programs. The code of Functional Classification It is made up of five digits, the first two being reserved for the function and the last three for the subfunction.

• MOG Ordinance nº 42, of April 14, 1999.
• It has parts: Function It is Subfunction.
• Part of: Classification of Public Expenditure.