Secretaría de Finanzas del Distrito Federal | Presupuesto Basado en Resultados

Budget Structure:

With the purpose of strengthening the government programs, reach a better efficiency of public expenditure and improve the assignation of resources that allow to provide more tangible benefits to the citizens, in 2009 the New Budget Code (NBC), the Results Structure and the Integral Strategic Indicators System, are created, within the frame of actions that are done in the implementation of the Results Based Budget. The first redefines the categories for a better expenditure control; the second introduces the categories by results which substitute the programmatic classification; the third intends to make the monitoring of public policies much easier.

The New Budget Code considered the following:

14 categories, that add up 26 digits.
In the Administrative Classification only the categories (Sector, Subsector and Responsible Unit) were reassigned according to the expenditure classification.
In the Structure by Results the Program and Special Program categories are eliminated and Result (the expression of ends that a department or entity intends to reach in a determinate time) and Sub-result (a sub-collection of results that has the aim of producing services and products through different institutional activities and projects) categories are created. The Institutional Activity (a collection of actions oriented towards the implementation of one same objective) category is maintained and the Project category is included in order to identify specifically the investment expenditure.

In the Economic classification, the type of payment is eliminated and included the categories of Resource Origin, Type of Resource, Financing Source, Item, Identifiable Digit and Expenditure Destiny.

The Integral Strategic Indicators System, is the instrument through which information can be obtained that allows the measurement of quality or impact of the goods or services that the “UR” generates through public programs and projects. It should be said that within the structure by results, each result, sub-result or some institutional activities are related to one or more indicators.

For the 2010 administration, only the Project category was removed from the structure by Results, which in turn ended up being part of the Budget Program as Investment Project in which a number of projects is registered for chapters 5000 and 6000. On the other hand, with the advances obtained in the 2009 and 2010 administrations and in order to meet Article 53 of the Code of the Budget and Efficient Expenditure of Mexico city Act, in which it is established that a Results Based Budget is to be implemented by 2011, the Budget Code is constituted by 15 categories and 34 digits. These are grouped in order to identify the Administrative Center (administrative classification), Functional Area (structure by results), Funding and Budget Position (economical classification) and Budget Program (investment project).

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