Budget classification

The Standard Program classification of expenditures and lending for Local Budget, in accordance with para. 2 of art. 10 of the Budget Code of Ukraine, is formed by the local financial authority based on proposals submitted by the Key Spending Units when drafting the local budget decision in budget requests, and is determined by allocating local budget expenditures and lending by budget programmes in the local budget decision and may be updated during the implementation of the local budget when amending the local budget decision.

The Standard Program classification of expenditures and lending for Local Budget is formed taking into account the typical programme classification of local budget expenditures and lending.

The Standard Program 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).