According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscibe the Public Administrations'area (S.13), its division into subsectors and also to define the modalities of their financial statements' aggregation. The exploratory study and empirical observation were employed for this research. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment. The research aimed at assessing the practical utility of the model proposed in contributing to enhance correctness, premptitude and quality in delivering accounting information to its users.