Budget classification

The Functional classification of budget expenditures and lending, in accordance with para. 4 of art. 10 of the Budget Code of Ukraine, has the following levels of detail:

• sections that systematise budget expenditures and lending related to the execution of the functions of the State, the Autonomous Republic of Crimea or local self-government;
• subsections and groups that specify expenditures and credits to the budget for the execution of the functions of the State, the Autonomous Republic of Crimea or local self-government.

The Functional classification of budget expenditures and budget lending was approved by the order of the Ministry of Finance of Ukraine dated 14 January 2011, No. 11 “On Budget Classification” and is available through the public API (Application Programming Interface).