Budget classification

The Standard Agency classification of expenditures and lending for Local Budget, in accordance with para. 3 of art. 10 of the Budget Code of Ukraine, contains a list of Key Spending Units of the local budget to systematise budget expenditures and lending by the Key Spending Units.

Based on the Standard Agency classification of expenditures and lending for Local Budget, the Treasury of Ukraine compiles and maintains a unified register of budget Spending Units and budget Recipients. The Key Spending Units determine the network of lower-level spending units and budget recipients, taking into account the requirements for the formation of a unified register of budget funds administrators and budget funds recipients and the data of such a register.

The Standard Agency classification of expenditures and lending for Local Budget was approved by the order of the Ministry of Finance of Ukraine dated 20 September 2017, No. 793 “On Approval of the Components of the Standard Program classification of expenditures and lending for Local Budget” and is available through the public API (Application Programming Interface).