Classification of expenses structured into programs, composed of actions, which can be of the type Project, activity or Special Operation. At the federal level, actions are broken down into subtitles (expense locator). The objective is to identify the purpose of the expenditure, the goods and services that result from it and the locations where the resources will be allocated. This classification is made up of twelve digits: 1st to 4th (Program); 5th to 8th (action); 9th to 12th (Caption).

• MOG Ordinance No. 42/1999.
• Synonym: Programmatic Structure.
• It has parts: Budget Action, Program It is Caption.
• Part of: Classification of Public Expenditure.

CMO

To see Commission Mix of Plans, Public Budgets and Inspection (CMO) [CN]CN

To see National Congress (CN)National Tax Code (CTN)

Law, of a complementary nature, which establishes the General Standards of tax law.

• CF, art. 146, III; Law No. 5,172/1966.
• General Concept: Complementary Law (LC).