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Classification of expenses structured into programs, composed of actions, which can be of the Project, Activity or Special Operation type. 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. […]

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 for […]

Classification that aims to identify whether the expense or revenue is included in the fiscal, social security or investment budgets of state-owned companies. CF, art. 165, § 5. It has parts: Fiscal Budget, Social Security Budget and State Company Investment Budget. Part of: Classification of Public Revenue.

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 Institutional Classification code number “36901” corresponds to the Ministry of Health (“36”) and the National Health Fund Budgetary Unit […]

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 Functional Classification code is made up of five digits, the first two of which are reserved for […]

Grouping that identifies the origin of resources according to the Generating Event: real event that caused revenue to enter the public coffers. The classification by nature of revenue is structured into five levels of breakdown, codified in order to facilitate knowledge and analysis of the origin of resources. See also: Generating Fact. It has parts: Economic Category […]