Grouping of expenses by categories. At the federal level, in accordance with the definitions established in the LDO, Public Expenditure observes the following classification, in this order: Institutional, Programmatic, Functional, by Sphere, by GND, by RP, by MA, by ID. Use and by Source of Resources. It has parts: Functional Classification, Institutional Classification, Programmatic Classification { Programmatic Structure }, Nature Classification […]
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 […]
Classification used to systematize the Work Program under the responsibility of a budgetary unit. The Programming Category comprises the breakdown of budgetary unit expenses by the following classifiers: function, subfunction, Program, action and Subtitle. See also: Activity [Budget], Budgetary Action, Function, Special Operation, Program, Project, Subfunction, Subtitle and Budgetary Unit (OU).
Alliance of parliamentary representations from two or more political parties that begin to act in the Legislative House as a single bench, under common leadership. RICD, art. 12; RISF, art. 61. See also: Parliamentary Bench. CAE See Amendment Admissibility Committee (CAE)Chamber of Deputies (CD) Federal Legislative House that is part of the National Congress, composed of representatives of the people, […]