Classification created to ensure that revenues linked by law to a specific purpose are exclusively applied to programs and actions aimed at achieving that objective. As an integrating mechanism between revenue and expenditure, the classification by resource source plays a double role in the budget process: in revenue, it indicates the destination of resources to finance certain expenses; in expenditure, it identifies the origin of the resources being used. The Funding Source code is made up of 3 digits, as follows: Funding Source Group (1st digit); Specification of the Funding Source (2nd and 3rd digits).

• LRF, arts. 8th and 50.
• Synonyms: Resource Source Group It is Resource Allocation.
• Part of: Public Revenue Classification.