Analysis of the budget category under the study usually begins with consideration of the size of the funding volume and its comparison with the previous period(s). In other words, absolute and relative increases in the volume of funding compared to the period under the study are calculated. The amount of the growth is discussed, whether it is big or small, whether this growth indicator makes it possible to consider the article that interests you among the directions, sectors or programs selected by the Government, etc. Whether the planned resources create expectations of significant changes?

The duration of the researched period may be different depending on the purpose of the analysis: it may cover 2 or more years and create an opportunity to analyze the dynamics of expenditures of individual budgets by years, and whether the trends are positive or not. You can get acquainted with the simple formulas for calculating growth in the infographic.
Analysis of priorities
Whether the budget expenditures being analyzed are generally significant and prioritized both in the current year and in previous periods? Are there changes in the state policy in this sense, what are they, etc.? To answer these and a number of other related questions, it is important to analyze which sectors or programs have the largest amount of funding in terms of budget expenditures or the expenditures of the studied sector, which are the programs or sectors to which the increases of resources are the largest? Also specify which of them provide the major part of the increase in budget expenditures.
For example, in 2023, the first three budget programs with the largest funding in the state budget were the programs “Providing RA Defense”, “Pension Security” and “Public Debt Management”, which total to 46.6 % of budget expenditures. The budget of ten major programs was 69.4 % of the state expenditures.
You can get acquainted with the formula for calculating the share of resources allocated to the budget program in budget expenditures in the infographic.
The analysis of priority programs is also important at the level of individual departments or sectors to understand the priority directions of the government policies in one case, and the priority directions of sectoral policies in the other.