Grouping composed of expense classifications by economic category, GND, MA, Expense Element and Expense Sub-Element. The breakdown by Expense Element is mandatory upon execution and the sub-element is optional to meet the needs of accounting and Budgetary Execution Control. Ordinance STN/SOF 163/2001, arts. 3rd, § 5th, and […]
Grouping revenue by categories. At the federal level, it is classified according to the following criteria: nature of revenue; primary outcome indicator; source of resources and budgetary sphere. It has parts: Classification by Nature of Revenue, Classification by Budgetary Sphere and Classification by Source of Resources { Resource Source Group, Resource Allocation }.
Indicates whether the income is current or capital Part of: Classification of Nature of Income. CD See Chamber of Deputies (CD)Budget Cycle Sequence of phases or stages that make up the budget process. In general, the budget cycle is made up of the following phases: preparation of the proposal, legislative assessment, execution, control and evaluation. Corresponds to the period of time in […]
Detail of the Nature of Revenue Classification which aims to identify the type of collection to which that nature refers, such as: principal, fine and interest on the main revenue, active debt on the main revenue and fine and interest on the active debt of the revenue main. This is the most detailed level of the Classification of […]
Detailing the economic categories “Current Revenues” and “Capital Revenues”, with a view to identifying the origin of revenues when they enter the public coffers. It has parts: Loan Amortization, Other Current Revenue, Other Capital Revenue, Agricultural Revenue, Industrial Revenue, Property Revenue, Revenue from Sale of Assets, Revenue from Contributions, Revenue from Taxes, Improvement Fees and Contributions, Revenue from Credit Operations , Revenue […]
Classification of Revenue linked to origin that allows the Generating Event of revenue to be qualified in greater detail. For example, within the origin “Contributions”, the types “Social Contributions”, “Economic Contributions” and “Contributions to Private Social Service and Professional Training Entities” are identified. The breakdown by species is described in the Budget Technical Manual (MTO). Part […]
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