Clasificador Presupuestal Maestro - Idearte

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Modo Maestro

SA

Clasificador Presupuestal Maestro

Estructura base del catálogo de rubros que heredan todos los tenants. Solo el Super Admin puede gestionar los Agregados (Nivel 1).

Total Rubros

42

Ingresos

18

Gastos

24

Tenants Sincronizados

7 / 7

Código

Descripción del Rubro

Naturaleza

Sección

Tipo

Acciones

1

folder_open Ingresos

Ingreso

Corrientes

Agrupadora

1.1

folder Transferencias del Nivel Central

Ingreso

Corrientes

Agrupadora

1.1.01

SGP Gratuidad Educativa

Ingreso

Transferencias

Detalle

1.1.02

SGP Calidad Educativa

Ingreso

Transferencias

Detalle

1.2

folder Fondos de Servicios Educativos (FSE)

Ingreso

Corrientes

Agrupadora

2

folder_open Recursos de Capital

Ingreso

Capital

Agrupadora

3

folder_open Gastos de Funcionamiento

Gasto

Funcionamiento

Agrupadora

3.1

folder Servicios Personales

Gasto

Funcionamiento

Agrupadora

3.1.01

Sueldos Docentes y Personal Administrativo

Gasto

Funcionamiento

Detalle

3.2

folder Gastos Generales

Gasto

Funcionamiento

Agrupadora

4

folder_open Gastos de Inversión

Gasto

Inversión

Agrupadora

5

folder_open Programas Especiales FSE

Gasto

Programas FSE

Agrupadora

  DB Schema — master_budget_classifier
  
-- Tabla principal de rubros presupuestales maestros
CREATE TABLEmaster_budget_classifier (
idUUID STORAGE PLAIN DEFAULT gen_random_uuid() NOT NULL,
-- Sin tenant_id: tabla exclusiva Super Admin (maestro global)
codeVARCHAR(20) STORAGE PLAIN NOT NULL,      -- ej. "1", "1.1", "1.1.01"; inmutable post-creación
name_shortVARCHAR(100) NOT NULL,                  -- nombre corto del rubro
name_longVARCHAR(300),                         -- nombre extendido / descripción normativa
natureVARCHAR(10) NOT NULL,                    -- "ingreso" | "gasto"; definido en Nivel 1, heredado en hijos
sectionVARCHAR(20) NOT NULL,                    -- corrientes|capital (ingreso) / funcionamiento|inversion|deuda (gasto)
typeVARCHAR(10) NOT NULL,                    -- "grouping" (agrupadora) | "detail" (hoja, recibe apropiación)
parent_idUUID STORAGE PLAIN,                      -- NULL en Nivel 1; FK → master_budget_classifier(id) ON DELETE RESTRICT
levelINTEGER STORAGE PLAIN NOT NULL,           -- 1=Agregado, 2=Subagregado, …, 5=Auxiliar
icon_idINTEGER STORAGE PLAIN NOT NULL,           -- FK → icons.id
state_idVARCHAR(40) NOT NULL,                    -- FK → statuses.id; "active" | "inactive" | "archived"
origen_idINTEGER STORAGE PLAIN NOT NULL,           -- FK → origins.id; siempre "master" en esta tabla
created_atTIMESTAMP WITH TIME ZONE STORAGE PLAIN DEFAULT now() NOT NULL,
updated_atTIMESTAMP WITH TIME ZONE STORAGE PLAIN DEFAULT now() NOT NULL,
created_byUUID STORAGE PLAIN NOT NULL,             -- FK → users.id
updated_byUUID STORAGE PLAIN NOT NULL,             -- FK → users.id
archived_atTIMESTAMP WITH TIME ZONE STORAGE PLAIN,                                   -- NULL = activo
archived_byUUID STORAGE PLAIN,                                                        -- FK → users.id; NULL = activo

CONSTRAINTpk_mbc PRIMARY KEY (id),
CONSTRAINTuq_mbc_code UNIQUE (code),
CONSTRAINTchk_mbc_nature CHECK (nature IN ('ingreso', 'gasto')),
CONSTRAINTchk_mbc_section CHECK (section IN ('corrientes', 'capital', 'funcionamiento', 'inversion', 'deuda')),
CONSTRAINTchk_mbc_type CHECK (type IN ('grouping', 'detail')),
CONSTRAINTchk_mbc_section_nature CHECK (

    (nature = 'ingreso' AND section IN ('corrientes', 'capital'))

    OR (nature = 'gasto' AND section IN ('funcionamiento', 'inversion', 'deuda'))

  ),
CONSTRAINTfk_mbc_parent FOREIGN KEY (parent_id)

    REFERENCES master_budget_classifier(id) ON DELETE RESTRICT,
CONSTRAINTfk_mbc_icon FOREIGN KEY (icon_id) REFERENCES icons(id),
CONSTRAINTfk_mbc_state FOREIGN KEY (state_id) REFERENCES statuses(id),
CONSTRAINTfk_mbc_origin FOREIGN KEY (origen_id) REFERENCES origins(id),
CONSTRAINTfk_mbc_created_by FOREIGN KEY (created_by) REFERENCES users(id),
CONSTRAINTfk_mbc_updated_by FOREIGN KEY (updated_by) REFERENCES users(id),
CONSTRAINTfk_mbc_archived_by FOREIGN KEY (archived_by) REFERENCES users(id)

);

-- Indices
CREATE INDEXidx_mbc_parent_id ON master_budget_classifier(parent_id);
CREATE INDEXidx_mbc_nature_section ON master_budget_classifier(nature, section);
CREATE INDEXidx_mbc_state_id ON master_budget_classifier(state_id);
CREATE INDEXidx_mbc_level ON master_budget_classifier(level);

-- Tabla tenant (hereda del maestro)
CREATE TABLEtenant_budget_classifier (
idUUID STORAGE PLAIN DEFAULT gen_random_uuid() NOT NULL,
tenant_idUUID STORAGE PLAIN NOT NULL,         -- FK → tenants.id
master_rubro_idUUID STORAGE PLAIN,                  -- FK → master_budget_classifier(id) ON DELETE RESTRICT; NULL si es local
is_inheritedBOOLEAN NOT NULL DEFAULT false,         -- true = hereda del maestro, read-only para el tenant
codeVARCHAR(20) STORAGE PLAIN NOT NULL,
name_shortVARCHAR(100) NOT NULL,
name_longVARCHAR(300),
natureVARCHAR(10) NOT NULL,
sectionVARCHAR(20) NOT NULL,
typeVARCHAR(10) NOT NULL,
parent_idUUID STORAGE PLAIN,                  -- FK → tenant_budget_classifier(id) ON DELETE RESTRICT
levelINTEGER STORAGE PLAIN NOT NULL,
icon_idINTEGER STORAGE PLAIN NOT NULL,
state_idVARCHAR(40) NOT NULL,
origen_idINTEGER STORAGE PLAIN NOT NULL,      -- "inherited" si is_inherited=true, "local" si creado por tenant
created_atTIMESTAMP WITH TIME ZONE STORAGE PLAIN DEFAULT now() NOT NULL,
updated_atTIMESTAMP WITH TIME ZONE STORAGE PLAIN DEFAULT now() NOT NULL,
created_byUUID STORAGE PLAIN NOT NULL,
updated_byUUID STORAGE PLAIN NOT NULL,
archived_atTIMESTAMP WITH TIME ZONE STORAGE PLAIN,
archived_byUUID STORAGE PLAIN,

CONSTRAINTpk_tbc PRIMARY KEY (id),
CONSTRAINTuq_tbc_tenant_code UNIQUE (tenant_id, code),                        -- código único por tenant
CONSTRAINTfk_tbc_master FOREIGN KEY (master_rubro_id)

    REFERENCES master_budget_classifier(id) ON DELETE RESTRICT

);

CREATE INDEXidx_tbc_tenant_id ON tenant_budget_classifier(tenant_id);
CREATE INDEXidx_tbc_master_rubro_id ON tenant_budget_classifier(master_rubro_id);
CREATE INDEXidx_tbc_parent_id ON tenant_budget_classifier(parent_id);

-- Nota: Las FKs desde tenant_apropiacion / tenant_cdp / tenant_rp /
-- tenant_obligacion / tenant_orden_pago hacia tenant_budget_classifier(id)
-- se definen en los módulos de cadena presupuestal (todos ON DELETE RESTRICT).