The departmental classification of the budget allows analyzing the distribution of budgetary resources according to the responsible state bodies or spending governmental and/or non- governmental bodies.

Bodies responsible for budgetary resources (Chief organizer of budget allocations) and bodies that directly spend the resources are distinguished.

In order to carry out a comparative analysis of the resources managed by the state departments, it is necessary to calculate the share of funding of each body in the total expenditures of the State Budget and the change in the level of funding, in relative and absolute terms.

The objective of the analysis is important for analyzing the structure of resources spent by individual state bodies.

For example, if our task is to understand what resources a state body (SB) allocates to each of the X programs it implements, or which program is the most important for the state body, we must study the budget structure of the SB according to the budget programs it implements. In case if it is important to understand for example what part of the spent budget resources, are the resources allocated to salaries, or SB’s utility costs, etc., then, in this case, it is necessary to study the structure of the SB’s budget according to the economic articles.

The complete list of state bodies financed from the budget is provided below.