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National Classifications

Budžetu izdevumu klasifikācija atbilstoši ekonomiskajām kategorijām
([FM-econ])

Country / Area: Latvia

Classification category: Other classifications

 
General information
1 (a)Name of the current national classification (full name in official national languages and in English with acronyms in brackets, should be given)Budžetu izdevumu klasifikācija atbilstoši ekonomiskajām kategorijām / Classification of Budget Expenditures According to Economic Categories
1 (b)In which language(s) is the classification available?Latvian
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.http://www.likumi.lv/doc.php?mode=DOC&id=124833
 
Classification structure
2 (a)Please describe the structure of the classification: How many levels does the classification have? (Please provide labels, such as “Division”, “Class”) How many categories exist at each level?Classification has 4 levels (code length is 4 digits).
1st level: 9 positions;
2nd level: 40 positions;
3rd level: 121 positions;
4th level: 371 positions.
2 (b)Please provide examples of the coding system used at each level.1st level: 2000 Commodities and services;
2nd level: 2200 Services;
3rd level: 2220 Expenditures for public utilities;
4th level: 2221 Heating.
 
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Yes, national classification is distantly linked to the international standard Classification of transactions and other flows of the SNA/ESA.
3 (b)Is the classification structure identical to the international standard or, if not, how does it differ? (e.g. have additional levels been added to the international standard or have changes been made within the level of the international structure, such as aggregations or additional breakdowns)Structure of national classification is not identical to the international standard classification.
The particular positions of Classification of transactions and other flows are expanded into more detailed levels and positions taking into account national budget needs.
3 (c)Please describe deviations from the international standard (in terms of structure, methodology or application rules). Please use examples, if a general statement is not possible.Example:
D1 corresponds to the national classification code 1000 “Remuneration”;
D11 corresponds to the national classification code 1100 “Salary”;
D12 corresponds to the national classification code 1200 “Employer’s paid social security contributions, benefits and compensations”.

Structure of national classification is adopted taking into account also GFSM 2001.
Structure of national classification (aggregate levels):
1000 Remuneration;
2000 Commodities and services;
3000 Subsidies and grants;
4000 Interest payments;
5000 Fixed capital formation;
6000 Social benefits;
7000 Non-capital expenditures transfers, own resources, international relationship;
8000 Expenditures according to accrual principle;
9000 Capital expenditures transfers

3 (d)At what level of the international standard can data be reported for international comparison? (Please provide examples of programmes / indicators if reporting takes place at different levels of the classification.)For international comparison the data structured according to national classification are regrouped to fit SNA/ESA Classification of transactions and other flows.
3 (e)If no links to international classifications exist or no international standard is used, please state if there are plans to use international norms in the future.N/A
 
Classification uses
4 (a)Please state for which statistical purposes (surveys etc.) this classification is used and if there are users outside of the Statistical Office. Please indicate at which level the classification is used for data collection and for data publishing.Classification is used by the Treasury to collect information on budget expenditures from all entities of the general government sector, except of enterprises reclassified to this sector. Submission of data on the lowest classification levels is compulsory for all entities.
Central Statistical Bureau receives that data set to compile and publish national accounts data according to SNA/ESA Classification of transactions and other flows (e.g., Table No.2 of the ESA’95 Transmission Program).
4 (b)Please give the names of institutions that use the classification for non-statistical purposes (as opposed to statistical purposes in question 4(a)). Also indicate the kind of use (e.g. tax offices, social security, customs, enterprise register, employment services, work permits etc.)Ministry of Finance, the Treasury, State Audit Office - for budget planning and monitoring of budget execution
4 (c)Please indicate if alternative classifications are used by other institutions of the economy. Are these classifications available and useful for the Statistical Office?N/A
 
Implementation / revision status
5 (a)Please state the date of the official adoption of the classification. If not yet adopted, please indicate the current state (e.g. in development, sent for approval, in printing, ready to be distributed etc.)Adopted on 27.12.2005 by the Cabinet of Ministers Regulation No 1031 “Regulation on Classification of Budget Expenditures According to Economic Categories”.
5 (b)Please state the date of use of the classification for individual statistical programmes.Classification has been used since 01.01.2007.
5 (c)Are there existing plans for revision or update of the current classification?Classification is usually updated once a year on regular basis.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)Budžetu izdevumu klasifikācija atbilstoši ekonomiskajām kategorijām / Classification of Budget Expenditures According to Economic Categories
5 (e)Please describe the link of the former classification to international classificationsCompliant with the methodology set out in the GFSM 1986.
5 (f)Please describe the structure of the former classification and indicate the number of items at each level of the classification. (similar to question 2(a))Classification had 4 levels (code length is 4 digits).
1st level: 8 positions;
2nd level: 40 positions;
3rd level: 140 positions;
4th level: 314 positions.
5 (g)Do conversion tables exist between the former and current classification?Yes
5 (h)When was the former classification implemented?01.01.1994
5 (i)Are statistical data still collected or published according to the former classification? Please indicate if this statistical data is collected or published by the Statistical Office or elsewhere.No
 
Supporting documents
6 (a)Have national explanatory notes and/or guidelines been elaborated?Yes. Classification also includes explanatory notes.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?Yes
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?N/A
6 (d)Does a national coding index exist?No
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)TXT
6 (f)Are the correspondence tables or indexes available in electronic form?Yes
 
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationMinistry of Finance
7 (b)Contact address, phone number, e-mail or website for public information and inquiry Ministry of Finance of the Republic of Latvia; 1 Smilsu st., Riga; LV-1919, Latvia
P.: +371-67095405; F.: +371-67095503
E-mail: pasts@fm.gov.lv info@fm.gov.lv
 
Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 14/09/2012