Classification of expenditure by Agency and Budgetary Unit. The first hierarchical level contains two digits and corresponds to the Body. The second level contains three digits and corresponds to the Budgetary Unit (OU). For example, the code Institutional Classification number “36901” corresponds to the Ministry of Health (“36”) and the Budgetary Unit Bottom National Health Service (“901”).

• See also: Budgetary Unit (OU).
• It has parts: Budgetary Unit (OU) It is Budgetary Body.
• Part of: Classification of Public Expenditure.