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Guideline of Economic Classifications of ICT Items

Published 13/11/2025
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Guideline of Economic Classifications of ICT Items

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Guideline of Economic Classifications of ICT Items

Published 13/11/2025
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Download the digital version
Category
General
Document Number
DGA-1-2-1-227
Version Number
1.0

Driven by DGA’s role which aims to regulate digital government work in government agencies, in order to reach a proactive digital government, and based on the importance of unifying economic classifications of ICT items in the Kingdom used in preparing and classifying budget items and classifying expenditures and costs of both capital and operational types, DGA prepared the "Guideline of Economic Classifications of ICT Items ".

1. Introduction

Driven by DGA’s role which aims to regulate digital government work in government agencies, in order to reach a proactive digital government, and based on the importance of unifying economic classifications of ICT items in the Kingdom used in preparing and classifying budget items and classifying expenditures and costs of both capital and operational types, DGA prepared the "Guideline of Economic Classifications of ICT Items ", which is aligned with ICT items contained in the "Government Finance Statistics Manual” (GFSM) issued by International Monetary Fund (IMF), which is a manual that unifies the description of economic activities of each sector and economic activity at the level of many countries, within a unified classification and code.

Proper and accurate use of economic classification items is critical to providing comprehensive, detailed, accurate and reliable information and data. Provision of this information helps in preparing high-level financial reports to guide strategies, make decisions based on financial figures, raise the quality of financial reports in terms of accuracy and completeness of information, understand the actual spending in detail on ICT items, align the same with plans and targets and reduce time and cost in preparing financial statements.

2. Objectives

This Guideline have been prepared to enable and support government agencies in the process of selecting and classifying ICT items and contributing to the achievement of the following objectives:

  • Improving procurement efficiency in the ICT sector
  • Improving digital government budget planning
  • Enhancing transparency by developing financial reports to control spending on communications and information technology items

3. Scope

This Guideline on economic classifications of current and newly developed ICT items, cover the following areas:

  • Digital transformation, and ICT programs
  • Digital transformation, and ICT projects
  • Vision initiatives for digital transformation and ICT

4. Target Audience

This guide targets developers of Request for Proposal (RFP) for technological projects in government agencies.

5. Guideline Statement

For more information; Check the digital version.

6. Table of Definitions

The following terms and expressions - wherever they appear in this document - shall have the meanings indicated on the opposite side of each of them, unless the context requires otherwise.

table
Terms Definition
Authority (DGA) Digital Government Authority
Digital Government Promotes administrative, organizational and operational processes between the various government agencies in their transitioning to a comprehensive digital transformation to allow easy and effective access to government digital information and services.
Government Agencies Ministries, public authorities and corporations, national councils and centers, and the like.
Digital Transformation Digitally and strategically transforming and developing business models that would rely on data, technologies, and ICT
Economic Classification (GFS) The international reference classification of government finance issued by IMF.
Government Finance Statistics Manual Describes government finance statistics (GFS) system and covers accounting concepts, definitions, classifications and rules, and provides a comprehensive analytical framework according to which statistics can be summarized and presented appropriately for analysis, planning and policymaking.
Structure of Accounts Manual Key categories in ICT field in assets and expenses accounts.
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Last Update Date For Page Content : 01/12/2025 21:54 Saudi Arabia Time