of July 16, 2008 No. 412-Z
Accepted by the House of Representatives on June 17, 2008
Approved by Council of the Republic on June 28, 2008
The budget relations - the relations between participants of the budget process arising in case of creation, consideration, approval, execution of the republican budget, local budgets and budgets of state non-budgetary funds, creation, consideration and approval of reports on their execution, determination of the rights and obligations of participants of the budget process, implementation of borrowings in budgets in the interbudget relations, and also in case of control of execution of budgets and use of responsibility for violation of the budget legislation.
1. In this Code the following main terms and their determinations are applied:
1.1. the automated system of financial calculations (further – ASFR) – set of program and technical means, means of telecommunications and information security, systems, rules and procedures of forming, control and execution, accounting and reporting under execution of budgets of all levels of the budget system of the Republic of Belarus, state non-budgetary funds, to use of extrabudgetary funds of state bodies and other state-financed organizations, means of purpose, and also other means according to the legislation which are subject to accounting on the single treasurer account;
1.1-1. agent bank of the Government of the Republic of Belarus – the bank authorized by the decision of the Government of the Republic of Belarus on implementation of transactions on attraction, servicing and repayment of the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus;
1.2. the budget – the plan of forming and use of money for ensuring realization of tasks and functions of the state;
1.3. budget classification of the Republic of Belarus – the systematized group of the income and expenses of the budget, deficit financing sources (the directions of use of surplus) of the budget, types of public debt of the Republic of Belarus providing republican and international comparability of indicators;
1.4. state-financed organization – the organization created (formed) by the President of the Republic of Belarus, state bodies, including local executive and administrative organ, or other state organization authorized on that by the President of the Republic of Belarus for implementation of managerial, welfare, scientific and technical or other functions of non-commercial nature which functioning is financed by means of the relevant budget on the basis of the budget estimate and which financial accounting is kept according to the chart of accounts of financial accounting approved in accordance with the established procedure for state-financed organizations and (or) taking into account features of financial accounting and the reporting according to the legislation;
1.5. the budget list – income distribution and expenses of the budget, deficit financing sources (the directions of use of surplus) of the budget for quarters of year according to budget classification of the Republic of Belarus;
1.6. the budget system of the Republic of Belarus – the set of the republican budget and local budgets of the Republic of Belarus regulated by the legislation based on the economic relation and state system of the Republic of Belarus;
1.7. the budget estimate – the financial plan establishing amount, the target direction and distribution of budgetary funds according to the budget list;
1.8. budget advance – the budgetary funds provided to the legal entities who are residents of the Republic of Belarus (except state-financed organizations, banks, the insurance and non-bank credit and financial organizations if other is not established by the President of the Republic of Belarus), to individual entrepreneurs on returnable and non-paid basis on implementation of certain target expenses;
1.9. budgetary appropriations – powers on use of the amount of budgetary funds determined by the manager of budgetary funds to the receiver of budgetary funds in the corresponding financial year for execution of the budget obligations;
1.10. budget settings – powers on use and (or) distribution of certain amount of budgetary funds provided based on the register of payment commitments to managers of budgetary funds by the law on the republican budget for the next financial year or the decision of local council of deputies on the budget for the next financial year according to the procedure determined by this Code;
1.11. budgetary obligations – the payment commitments received and accepted by the receiver of budgetary funds and (or) which are subject to execution in the corresponding financial year at the expense of means of the relevant budget;
1.12. the budget transfers – the means transferred from the budget on irretrievable and non-paid basis;
1.13. the budget loan – the budgetary funds provided to the legal entities who are residents of the Republic of Belarus (except state-financed organizations, banks, the insurance and non-bank credit and financial organizations if other is not established by the President of the Republic of Belarus), to individual entrepreneurs on the basis of the paid nature, urgency and recoverability on implementation of certain target expenses;
1.14. budget credit – the budgetary funds provided from the higher budget to the subordinate budget and also from the republican budget to the budget of state non-budgetary fund or from the budget of state non-budgetary fund to the republican budget on returnable basis;
1.15. the budget process – the activities of state bodies, other participants of the budget process for creation, consideration, approval and execution of budgets, control of their execution, and also creation, consideration and approval of reports on their execution regulated by the legislation;
1.16. external state loans – the state loans attracted from nonresidents of the Republic of Belarus;
1.16-1. external loans – the loans attracted from nonresidents of the Republic of Belarus;
1.17. external public debt of the Republic of Belarus (further – external public debt) – the amount of principal debt of the Republic of Belarus on external state loans and the Governments of the Republic of Belarus which are subject to obligation fulfillment according to guarantees according to external loans for certain timepoint;
1.17-1. the external debt guaranteed by the Republic of Belarus – the amount of principal debt according to the external loans attracted from nonresidents of the Republic of Belarus under guarantees of the Government of the Republic of Belarus on certain timepoint;
1.18. internal state loans – the state loans attracted from residents of the Republic of Belarus;
1.19. internal public debt of the Republic of Belarus (further – internal public debt) – the amount of principal debt of the Republic of Belarus on internal state loans and the Governments of the Republic of Belarus which are subject to obligation fulfillment according to guarantees on internal loans for certain timepoint;
1.19-1. the internal debt guaranteed by the Republic of Belarus – the amount of principal debt on the loans granted by banks of the Republic of Belarus to residents of the Republic of Belarus under guarantees of the Government of the Republic of Belarus for certain timepoint;
1.20. temporary cash gap – the imbalance of the income, expenses and sources of financing of deficit (directions of use of surplus) which is temporarily formed in case of budget implementation;
1.21. the higher budget – the republican budget or the budget of higher administrative and territorial unit in relation to the budget of subordinate administrative and territorial unit;
1.22. the guarantee of local executive and administrative organ – the obligation of local executive and administrative organ of regional or basic territorial level as guarantor to bear fully or partially responsibility to the creditor for execution by the borrower of obligations on repayment of the loan, issued by bank of the Republic of Belarus, and (or) interest payment for use to them;
1.23. guarantee of the Government of the Republic of Belarus – the obligation of the Republic of Belarus on behalf of which the Government of the Republic of Belarus acts as guarantor to bear fully or partially responsibility to the creditor for execution by the borrower of obligations according to the loan agreement (credit) signed by it;
1.24. the state borrowings – attraction of state loans;
1.25. state loans – loans (credits) on which there are debt obligations of the Republic of Belarus as the borrower, the issuer of security;
1.26. public credits – the credits (loans) on which foreign states, the international organizations and other nonresidents of the Republic of Belarus have debt obligations in front of the Republic of Belarus as the creditor;
1.27. state non-budgetary fund – the fund of money formed according to legal acts out of the republican budget for implementation of certain tasks and functions of the state bodies and other state organizations subordinated to the Government of the Republic of Belarus;
1.28. public debt of the Republic of Belarus – set of external public debt and internal public debt on certain timepoint;
1.29. the state trust budget fund – the set of money created as a part of the republican budget, local budgets at the expense of certain income and (or) means of the republican budget, local budgets and other sources, used on particular purposes;
1.30. budget deficit – excess of expenses of the budget over its income;
1.31. voluntary contributions – voluntary individually non-paid payments of the organizations and physical persons in the form of alienation of belonging to them on the property right, economic maintaining or operational management of money in the budget on implementation of expenses according to the legislation;
1.31-1. the debt guaranteed by local executive and administrative organs – the amount of principal debt of administrative and territorial units on the loans attracted under guarantees of local executive and administrative organs on certain timepoint;
1.32. debt of local authorities and self-government – the amount of principal debt of administrative and territorial units on loans of local authorities and self-government and subject to obligation fulfillment according to guarantees of local executive and administrative organs for certain timepoint;
1.33. the grant – the interbudget transfer provided from the higher budget to the subordinate budget if own income is not enough for balance of the subordinate budget;
1.34. budget receipts – the money coming to the budget, except for the means which are according to this Code and other acts of the budget legislation budget deficit financing sources;
1.34-1. the single treasurer account – set of accounts on accounting of means of the republican budget, local budgets, budgets of the state non-budgetary funds and other means open for the Ministry of Finance and its territorial authorities;
1.34-2. cash servicing of budget implementation – implementation of transactions with budget funds through the single treasurer account, accounting of all transactions and creation of the reporting under budget implementation;
1.35. limits of internal public debt and external public debt – the most admissible amounts of internal public debt and external public debt as of the end of financial year;
1.35-1. limits of the internal debt guaranteed by the Republic of Belarus and the external debt guaranteed by the Republic of Belarus – the most admissible amounts of the internal debt guaranteed by the Republic of Belarus and the external debt guaranteed by the Republic of Belarus for the end of financial year;
1.35-2. limit of debt of local authorities and self-government – the most admissible amount of debt of local authorities and self-government for the end of financial year;
1.35-3. limit of the debt guaranteed by local executive and administrative organs, – the most admissible amount of debt, guaranteed by local executive and administrative organs, for the end of financial year;
1.36. the interbudget transfers – the budgetary funds transferred from one budget to other budget on irretrievable and non-paid basis;
1.37. local financial body – structural division of local executive and administrative organ of regional or basic territorial level which main functions the organization of work on creation and execution of the corresponding local budget treats;
1.37-1. unfinished calculations – the obligations assumed by the receiver of budgetary funds within budgetary appropriations, but not paid within financial year for the reasons which are not depending on the receiver of budgetary funds;
1.38. nonresidents of the Republic of Belarus:
physical persons – foreign citizens and stateless persons, except the persons without citizenship who are constantly living in the Republic of Belarus;
the legal entities and the organizations who are not legal entities, with the location outside the Republic of Belarus, created by the right of foreign states, and also their representations which are in the Republic of Belarus;
the diplomatic and other official representations of foreign states which are in the Republic of Belarus;
international organizations and their representations;
foreign states, their administrative and territorial units;
1.39. the subordinate budget – the budget of subordinate administrative and territorial unit in relation to the budget of higher administrative and territorial unit or the republican budget;
1.40. the standard rate of fiscal capacity – the level of financial provision of powers of local executive and administrative organs guaranteed by the Republic of Belarus within the available budgetary funds;
1.41. turnover cash – the amount of budget funds over anticipated expenses at the expense of remaining balance of means for the beginning of the planned financial year and budget receipts of the current year used within year on covering of temporary cash gaps, recovered by the end of the current year in the amount of, established in case of approval of the budget;
1.42. local authorities and self-government – local councils of deputies and local executive and administrative organs;
1.43. principal debt – the loan amount (credit) received by the borrower, the issuer of security and not returned by them;
1.43-1. accounting financial year – the year preceding the current financial year;
1.43-2. the next financial year – the year following the current financial year;
1.43-3. planning period – two financial years following the next financial year;
1.43-4. support – the direction to separate categories of legal entities, physical persons, including individual entrepreneurs, budgetary funds according to legal acts;
1.44. the receiver of budgetary funds – the state-financed or other organization, the individual entrepreneur having the right to acceptance and (or) execution of the budget obligations in the corresponding financial year and responsible for target and effective use of the received budgetary funds;
1.44-1. the user of the external loan – resident of the Republic of Belarus to which means of external state loan or means of the external loan guaranteed by the Government of the Republic of Belarus are provided;
1.44-2. program and target method in the budget process – method of management of means republican and (or) local budgets, budgets of state non-budgetary funds in case of accomplishment of state programs, directed to achievement of specific results taking into account efficiency evaluation of use of these means at all stages of the budget process;
1.45. budget surplus – excess of budget receipts over its expenses;
1.46. the manager of budgetary funds – the organization which according to this Code and other acts of the budget legislation has powers on distribution of budgetary appropriations between receivers of budgetary funds and also performs other functions;
1.46-1. payment commitments – caused by the law, the act of the President of the Republic of Belarus, the contract or agreement concluded on behalf of the Republic of Belarus, its administrative and territorial unit, by the order of the Government of the Republic of Belarus, the decision of local council of deputies, local executive and administrative organ of obligation of the Republic of Belarus, administrative and territorial unit of the Republic of Belarus or the receiver of budgetary funds acting from their name on provision to the resident and (or) the nonresident of the Republic of Belarus of means from the relevant budget;
1.47. budget expenses – the money aimed at financial provision of tasks and functions of the state;
1.48. No. 342-Z is excluded according to the Law of the Republic of Belarus of 30.12.2015
1.49. residents of the Republic of Belarus:
physical persons – citizens of the Republic of Belarus, and also the persons without citizenship who are constantly living in the Republic of Belarus;
the legal entities and the organizations who are not legal entities, with the location in the Republic of Belarus, created according to the legislation, and also their representations and branches which are outside the Republic of Belarus;
diplomatic representations and consular establishments of the Republic of Belarus;
Republic of Belarus, its administrative and territorial units;
1.50. own income – budget receipts which transfer fully or partially is provided in the relevant budget according to this Code;
1.51. subvention – the interbudget transfer provided to other budget on implementation of certain target expenses;
1.52. subsidy – the budget transfer provided to the organization, physical person, including the individual entrepreneur on the current purposes on the terms of participation in financing (joint financing) for production and (or) sales of goods (works, services) or partial compensation of target expenses;
1.52-1. the current financial year – year in which are performed budget implementation, creation and consideration of the budget statement for the next financial year and the medium-term financial program for the next financial year and planning period;
1.53. financial body of administration of the area in Minsk – structural division of administration of the area in Minsk which main functions the organization of work on creation and execution of the budget estimate of administration of the respective area in Minsk treats.
2. The terms provided in acts civil and other industries of the legislation, used in this Code are applied in that value in what they are used in acts of the corresponding industries of the legislation if other is not provided by this Code.
1. The budget legislation is based on the Constitution of the Republic of Belarus and includes the following acts of the legislation:
1.1. this Code and the laws adopted according to it regulating questions of the budget relations;
1.2. decrees, decrees and orders of the President of the Republic of Belarus regulating questions of the budget relations;
1.3. the orders of the Government of the Republic of Belarus, the joint orders of the Government of the Republic of Belarus and National Bank regulating questions of the budget relations and accepted on the basis and in pursuance of of this Code the laws regulating questions of the budget relations, and acts of the President of the Republic of Belarus adopted according to it;
1.4. the regulatory legal acts adopted by the Ministry of Finance, or the Ministry of Finance and National Bank, or other republican state bodies jointly (in coordination) with the Ministry of Finance in the cases and limits provided by this Code, and also the laws adopted according to it regulating questions of the budget relations, acts of the President of the Republic of Belarus and the orders of the Government of the Republic of Belarus;
1.5. the regulatory legal acts of local authorities and self-government accepted in the cases and limits provided by this Code, and also the laws adopted according to it regulating questions of the budget relations, acts of the President of the Republic of Belarus and the orders of the Government of the Republic of Belarus.
2. Inclusion of the provisions regulating questions of the budget relations in other acts of the legislation is forbidden if other is not established by this Code or the President of the Republic of Belarus.
21. By the president of the Republic of Belarus or according to its decision the Government of the Republic of Belarus features of regulation of the budget relations arising in the course of execution of budgets within financial year can be established.
3. When implementing the budget process in the Republic of Belarus provisions of the budget legislation are applied in that part in which they do not contradict provisions of the Constitution of the Republic of Belarus.
4. Decrees of the President of the Republic of Belarus concerning regulation of the budget relations are applied before recognition their invalid. Provisions of such decrees have priority in relation to the provisions of the laws accepted to their edition.
5. In case of discrepancy of the act of the budget legislation with the act of other branch of law containing regulations concerning regulation of the budget relations provisions of the act of the budget legislation, except as specified, provided by Items 3 and 4 of this Article are applied.
6. The regulations of the budget legislation containing in the international treaties of the Republic of Belarus which became effective are part of the budget legislation existing in the territory of the Republic of Belarus, are subject to direct application, except as specified, when follows from the international treaty that application of such regulations requires acceptance (edition) of interstate regulatory legal act, and are valid that regulatory legal act which expresses the consent of the Republic of Belarus to obligation for it the corresponding international treaty.
1. The law on the republican budget for the next financial year, decisions of local councils of deputies on the budget for the next financial year shall become effective since January 1 of the next financial year.
2. Adoption of law on the republican budget for other period, than stipulated in Article the 5th of this Code, can be performed only in the conditions of emergency or warlike situation.
3. In case of adoption of law on the republican budget for other period, than stipulated in Article the 5th of this Code, decisions of local councils of deputies on the budget can be made for the same period.
1. In the conditions of emergency, warlike situation the plan of forming and use of money for ensuring uninterrupted financing of actions for protection of sovereignty and territorial integrity of the Republic of Belarus, requirements satisfaction of the state and needs of the population – the emergency budget affirms.
2. The procedure for forming, execution and preparation of the performance report of the emergency budget is established by the Government of the Republic of Belarus taking into account the features established by the legislation.
3. Approval of the emergency budget, performance report of the emergency budget, decision making about the termination of its execution are performed by the President of the Republic of Belarus.
Financial year for all budgets in the territory of the Republic of Belarus is established from January 1 to December 31 calendar year.
1. As independent parts join in the budget system of the Republic of Belarus the republican budget and local budgets.
2. Local budgets share on:
2.1. budgets of primary level (rural, settlement, city (cities of district subordination));
2.2. budgets of basic level (district and city (cities of regional subordination));
2.3. budgets of regional level (regional budgets and budget of Minsk).
1. The consolidated budget represents the code of budgets in the corresponding territory without the interbudget transfers between these budgets, budget credits and interest for using by them.
2. The consolidated budget of the area consists of budgets of the Village Councils, settlements of city type, the cities of district subordination located in the territory of the area and the district budget.
3. The consolidated budget of area consists of consolidated budgets of areas, budgets of the cities of regional subordination located in the territory of the area and the regional budget.
4. The consolidated budget of the Republic of Belarus consists of the republican budget, consolidated budgets of areas and the budget of Minsk.
5. The consolidated budget of the sector of public administration of the Republic of Belarus consists of the consolidated budget of the Republic of Belarus, budgets of state non-budgetary funds, means from the activities which are bringing in incomes (further - extrabudgetary funds) state-financed organizations.
1. The budget system of the Republic of Belarus is based on the principles:
1.1. unities;
1.2. completeness of reflection of the income and budgets expenses;
1.3. balances of budgets;
1.4. publicity and openness;
1.5. independence of budgets;
1.6. efficiency of use of budgetary funds;
1.7. general (cumulative) covering of budgets expenses;
1.8. reliability of budgets;
1.9. targeting and purpose of budgetary funds;
1.10. responsibility of participants of the budget process.
2. The principle of unity means that the unity of the budget system of the Republic of Belarus is provided with the single legal base, single cash system, single regulation of the budget relations, single budget classification of the Republic of Belarus, unity of procedure for execution of budgets, conducting financial accounting and creation of the reporting.
3. The principle of completeness of reflection of the income and budgets expenses means that all income and expenses of budgets determined by the legislation are subject to reflection in budgets without fail and complete amount.
4. The principle of balance of budgets means that I will eat around provided by the expenditure budget shall correspond to total amount of budget receipts and receipts from sources of financing of its deficit. In case of creation, consideration, approval and budget implementation state bodies shall proceed from need of minimization of the extent of budget deficit.
5. The principle of publicity and openness means:
5.1. official publication, promulgation (publication) in other ways in the procedure for regulatory legal acts established by legal acts for the republican budget, local budgets and budgets of state non-budgetary funds for the next financial year, about modification and (or) amendments in the law on the republican budget, decisions of local councils of deputies on the budget, legal acts for budgets of state non-budgetary funds the current financial year, about approval of performance reports of the republican budget, local budgets and budgets of state non-budgetary funds for accounting financial year;
5.2. openness for society and mass media:
procedures of consideration of bills on the republican budget, decisions of local councils of deputies on the budget, legal acts for budgets of state non-budgetary funds for the next financial year and acceptances of the corresponding regulatory legal acts;
the draft of the republican budget submitted in accordance with the established procedure for consideration of the House of Representatives of National assembly of the Republic of Belarus (further – the House of Representatives);
drafts of the local budgets submitted in accordance with the established procedure for consideration of local councils of deputies;
budget statements of the state non-budgetary funds submitted in accordance with the established procedure for consideration of the President of the Republic of Belarus, the House of Representatives;
data on course of execution of the republican budget, local budgets and budgets of state non-budgetary funds, on public debt of the Republic of Belarus, debt of local authorities and self-government, and also the debt guaranteed by the Republic of Belarus and local executive and administrative organs (except the data constituting the state secrets, other information, distribution and (or) provision of which is limited according to legal acts);
results of checks by the State Control Committee of performance reports of the republican budget and budgets of state non-budgetary funds for accounting financial year, and also inspections of execution of the local budgets which are carried out by the State Control Committee and (or) its territorial authorities in reporting financial year (except the data constituting the state secrets, other information, distribution and (or) provision of which is limited according to legal acts);
summary reports on implementation of state programs (subprogrammes), including efficiency evaluation of their realization, according to the legislation (except the data constituting the state secrets, other information, distribution and (or) provision of which is limited according to legal acts);
data on implementation by managers of budgetary funds of the functions assigned to them, including on accomplishment of state programs, subprogrammes and actions by them at the expense of means of the republican budget, local budgets and budgets of state non-budgetary funds (except the data constituting the state secrets, other information, distribution and (or) provision of which is limited according to legal acts).
Openness for society and mass media is provided (including by placement on the official sites of the relevant state bodies and organizations) on the projects of regulatory legal acts and information specified:
in paragraphs the second, third and sixth part one of this subitem, – the Ministry of Finance;
in paragraphs the second, fourth and sixth part one of this subitem (regarding local budgets, the debt of local authorities and self-government and debt guaranteed by local executive and administrative organs), – local executive and administrative organs;
in paragraph seven of part one of this subitem, – the State Control Committee;
in paragraph eight of part one of this subitem, – the Ministry of Economics;
in paragraph nine of part one of this subitem, – managers of means of the republican budget and means of local budgets;
in paragraphs the second, the fifth, sixth and ninth part one of this subitem (regarding budgets of state non-budgetary funds), – managers of means of state non-budgetary funds.
6. The principle of independence of budgets is provided with availability at budgets of all levels of the budget system of the Republic of Belarus of own income and sources of financing of budget deficit, and also the right of the relevant state bodies according to the procedure, established by the legislation, to determine the directions of expenses, to independently constitute, consider, approve and perform the budget.
7. The principle of efficiency of use of budgetary funds means that in case of creation, consideration, approval and execution of budgets all participants of the budget process shall proceed from need of achievement of the set purposes with use of the minimum amount of budgetary funds or achievements of the maximum result with use of the amount of means determined by the budget.
8. The principle of general (cumulative) covering of budgets expenses means that all expenses of the budget shall be provided with the total amount of budget receipts and receipts from sources of financing of its deficit. Expenses of the budget cannot be coordinated to certain budget receipts and sources of financing of budget deficit, except for:
8.1. expenses of the state trust budget funds;
8.2. the target means received from budgets of other levels of the budget system of the Republic of Belarus;
8.3. state loans;
8.4. voluntary contributions;
8.5. means of guarantee funds and funds of precautionary (preventive) actions;
8.6. budget funds according to international treaties of the Republic of Belarus;
8.7. budget funds outside the territory of the Republic of Belarus;
8.8. other cases provided by the President of the Republic of Belarus and (or) the laws if other is not established by the President of the Republic of Belarus.
9. The principle of reliability of budgets means that budgets are created on the basis of reasonable forecast macroeconomic indicators of social and economic development of the Republic of Belarus, the corresponding administrative and territorial unit of the Republic of Belarus.
10. The principle of targeting and purpose of budgetary funds means that budgetary funds are allocated in the order of specific receivers of budgetary funds with the direction them for financing of specific purposes according to the legislation.
11. The principle of responsibility of participants of the budget process is that each participant of the budget process bears responsibility for the actions (failure to act) at each stage of the budget process.
The republican budget affirms the law, local budgets affirm decisions of local councils of deputies.
Budget classification of the Republic of Belarus includes:
classification of budget receipts;
functional classification of expenses of the budget;
program classification of expenses of the budget;
economic classification of expenses of the budget;
departmental classification of expenses of the budget;
deficit financing classification (surplus use) of the budget;
classification of types of public debt of the Republic of Belarus.
1. Budget classification of the Republic of Belarus regarding classification of budget receipts, functional classification of expenses of the budget, program classification of expenses of the budget, economic classification of expenses of the budget, deficit financing classification (surplus use) of the budget and classification of types of public debt of the Republic of Belarus is single for budgets of all levels of the budget system of the Republic of Belarus, and also budgets of state non-budgetary funds.
2. The acts of the legislation governing the relations which are not connected directly with determination of structure and structure of budget classification of the Republic of Belarus shall not contain the provisions changing it.
1. Classification of budget receipts is group of budget receipts which is based on the regulatory legal acts determining sources of their forming.
2. Budget receipts depending on economic content are subdivided into groups.
Groups of the income consist of subgroups which are subdivided into types. The income by types includes Sections and subsections.
1. Functional classification of expenses of the budget is the group of expenses reflecting the direction of budget funds on accomplishment of functions of the state.
2. The first level of functional classification of expenses of the budget are the Sections determining expenditure of budget funds on accomplishment of functions of the state.
3. The second level of functional classification of expenses of the budget are the subsections concretizing the direction of budget funds on accomplishment of functions of the state within Sections.
4. The Ministry of Finance can make disaggregation of expenses of the budget within subsections, without breaking the general principles of creation and unity of functional classification of expenses of the budget.
1. Program classification of expenses of the budget is group of expenses of the budget for state programs and subprogrammes.
2. The Ministry of Finance can make disaggregation of expenses of the budget within subprogrammes, without breaking the general principles of creation and unity of program classification of expenses of the budget.
Economic classification of expenses of the budget is group of expenses of the budget for their economic content.
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