How to find information in budget documents?
The budget consists of a general part, a special part and a development programme plan. The first or general part contains information about how the state collects revenue and how it is used. The special part of the budget provides information on who spends the money and for which programme areas. As the third part of the budget, the development programme plan identifies budget users and their individual projects throughout their lifetime.
For the purpose of showing how the budget is spent, who uses the funds and for what purposes, there are budget classifications defined in the budget. These are based on clearly defined categories, such as institutional units, economic purposes of expenditures, programmes and projects, sources of revenue, etc. The classifications make it possible to plan and monitor spending throughout the cycle, i.e. from budget preparation to its implementation and reporting both during the budget period and at the end thereof.