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Budgetary classification

The budgetary classification systematizes public funds and public expenditures. It is commonly used in all units of the public finance sector, including the state budget and local government budgets, at each stage of management. The structure of the budgetary classification is based on divisions, which are divided into chapters, which, in turn, are further divided into paragraphs. The divisions present the budget from the functional side; they are distinguished by the criterion of the areas of public activity. They are subdivided into more detailed chapters, which are identified by the kind-of-activity criterion (e.g. geodesic and cartographic work, financial support for investments) or on the basis of entity performing a public task (e.g. the Office for Foreigners, Pharmaceutical Inspection). Whereas the paragraphs group revenues by their source, and expenditures – by their purpose. The details concerning the budgetary classification are included in the Regulation of the Minister of Finance of 2 March 2010 on the detailed classification of incomes, revenues and expenditures and funds from foreign sources (Journal of Laws No 38, item 207 with later amendments).

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