Article 22. Classification of expenditures of budgets of the budget system

Classification of expenditures of budgets of the budget system is coding of expenditures of budgets of the budget system reflecting their areas.

Classification of expenditures of budgets of the budget system consists of:

classification of sources of funds and levels of budgets of the budget system;

functional classification;

program based classification;

organizational classification;

economic classification;

territorial classification.

Functional classification of expenditures is grouping of expenditures reflecting the direction of funds for performance of state functions.

Organizational classification of expenditures is coding by spending units of budgets of the budget system.

Economic classification of expenditures is coding of expenditures by economic purpose.

Territorial classification is used in order to attribute budget organizations and recipients of budget funds to the corresponding administrative-territorial unit.