State and municipal finances. Budget classification of the Union State (the most important)

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State and municipal finances. Budget classification of the Union State (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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35. Budget classification of the Union State

Allocate the following classification of budget expenditures.

1. The functional classification of expenditures of the budget of the Union State is a grouping of expenditures of the budget of the Union State and reflects the direction of budgetary funds for the implementation of the main functions of the Union State.

The functional classification is divided into several levels: sections, subsections, target articles, types.

Functional classification of expenditures of the Union State budget: bodies of the Union State, functioning of the Supreme State Council of the Union State, functioning of the legislative (representative) bodies of the Union State, functioning of the executive bodies of the Union State, international activities, international cooperation, implementation of interstate agreements within the framework of the Union State, international cultural, scientific and information communications, military-technical cooperation, provision of mobilization and non-military training, ensuring the activities of industries for military-technical cooperation of the Union State, law enforcement and security of the Union State, internal affairs bodies, state security bodies, border service bodies, customs authorities, other expenses in the field of law enforcement and security of the Union State, assistance to scientific and technical scientific progress, fundamental research, development of promising technologies and priority areas of scientific and technological progress, industry, energy and construction, fuel and energy complex, defense industry conversion, other industries, construction, architecture, standardization and metrology, reproduction of the material and raw material base, agriculture and fishing, harvesting, processing and storage of agricultural products, protection of the environment and natural resources, water, forest resources, protection of flora and fauna, hydrometeorology, cartography and geodesy, other expenses in the field of the environment and natural resources, transport , communications and informatics, road transport, rail transport, air transport, water transport, other modes of transport, communications, informatics (information support), prevention and elimination of consequences of emergencies and natural disasters ii, joint activities to overcome the consequences of the Chernobyl disaster, other measures to prevent and eliminate the consequences of emergency situations, civil defense, education, other expenses not included in other subsections.

2. The economic classification of budget expenditures of the Union State is a grouping of budget expenditures according to their economic content

The economic classification of expenses is divided into groups, subgroups, articles, sub-items, element of expenses.

3. Departmental classification of expenditures of the budget of the Union State, reflecting the distribution of budgetary appropriations among the departments of the Union State.

Author: Novikova M.V.

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