Budget classification

The Program Classification of expenditures and lending for the State Budget, in accordance with para.2 of art. 10 of the Budget Code of Ukraine, is formed by the Ministry of Finance of Ukraine based on proposals submitted by the Key Spending Units in the course of drafting the law on the State Budget of Ukraine in budget requests, and is determined by allocating State Budget expenditures and lending to budget programmes in the law on the State Budget and may be updated during the execution of the state budget by amending the law on the State Budget of Ukraine.

The Program Classification of expenditures and lending for State Budget in accordance with the requirements of part two of art. 40 of the Budget Code of Ukraine, is formed by the Ministry of Finance of Ukraine based on proposals submitted by the Key Spending Units in the course of drafting the law on the State Budget of Ukraine in budget requests, and is determined by allocating State Budget expenditures and loans to budget programmes in the law on the State Budget and may be updated during the execution of the state budget by amending the law on the State Budget of Ukraine.