Cabinet of Ministers Regulations No. 155 in Riga in 2005 (1 March. 11. § 34) the rules on the classification of expenditure in the budget, according to economic categories are Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. budgetary expenditure by economic classification of CAI categories (classification) (annex 1).
2. A classification of the expense types, codified to ensure systematic information, collect and process.
3. the application of the classification provides: 3.1 budget spending tracking and control;
3.2. the opportunity to analyze the utilization of budgetary resources;
3.3. the ability to give the public transparent information on budgetary expenditure.
4. the classification represents code that matches the nature of expenses (after economic nature), Kuma nosa code names and explanation of the application.
5. the classification shall be applied in accordance with the provisions of annex 2.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions to 17 March 2005.
 
1. the annex to Cabinet of Ministers of March 1, 2005, regulations No 155 of the budget classification of expenditure categories under the economic code expenditure current expenditure 1100 1000 to 1111 1110 payroll Remuneration, remuneration of members of the parliamentary faction of the Commission 1112 and 1114 of Administration compensation of employees of the Cabinet and the Ministry parliamentary secretaries pay salaries of other institutions 1115 1140 to 1141 premium salaries, bonuses for management contracts of the other premium at 1149 wage benefits and compensation 1170 1150 reward freelance employees abroad are payable 1190 differential pay in 1200 the State social insurance mandatory contributions 1210 state compulsory social insurance contributions, with the exception of State compulsory social insurance contributions for compulsory active military service for soldiers, spouses of diplomats 1230 transactions with the State funded pension scheme features 1300 travel and business travel expenses and domestic travel services 1310 travel 1330 foreign missions 1400 1410 postal payment services, telephone and other communications services pay 1412 national data transmission network service access point (pay subscription fee the point of installation, connection fee) 1413 General Service pay 1420 employer paid health, life insurance and education expenses paid by the employer 1421 health expenditure 1422 employer paid life insurance expenses 1423 student loans from the Ministry of Defence of the national budget allocated to the funds previously unclassified 1429 other employer paid health, life insurance and education expenditure by the Administration operation 1440-1450-payment services related repair and maintenance service of the institutions pay (excluding building roads, structures and overhaul) 1451 buildings, structures and premises repair 1452 vehicle maintenance and repair facilities, 1453 inventory and hardware repair, technical service and maintenance of buildings, 1454-1455 vehicles compulsory third party insurance premiums payable 1460 1459 other services information technology services pay 1470 space, long-term investments, fixed assets, inventory, vehicle rental and rental Space rental and lease 1471-1472 1479 general vehicle hire rent 1480 other services expenditure 1481 related to the operational activities of the other classification not listed in 1482-1483 fee services for scientific research work in 1484 the insolvency practitioner remuneration 1485 Services features for contingencies Released in 1487 State budget from the second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures taken by the current expenditure current expenditure of 1488 ISPA funded projects (accumulated) earned interest payments (project financing) 1489 current expenses that cover of foreign financial assistance for tax and duties payment 1490 in 1491 the Earth tax debt payments of value added tax in 1492 1493 real estate tax 1494 individual income tax (from the insolvent employer employee claim amounts) 1499 general tax and duties payment 1500 material, energy, water, and inventory (value up to 50 Lats per unit) purchase Office supplies and 1510 equipment spectērp in 1511, Office supplies and materials inventory Spectērp in 1520 1512 1513 Edition of energy for heating, lighting and material purchase for the heating Charge 1523 1521 charges for electricity fee for fuel 1528 1529 charges for water and the rest energy of the material the purchase of materials and raw materials in 1530 to 1540 palīgražošan drugs, chemicals, laboratory supplies, medical instruments, laboratory animals and their maintenance expenses 1541 drugs, chemicals, laboratory products 1545 medical instruments , laboratory animals and their maintenance expenditure repair and 1550 in the current maintenance of the institutions of State and local government services in 1560 and the care of persons maintenance features Soft 1561 inventory and acquisition of 1562 the kitchen rig inventory, dish and cutlery of 1563 1564 catering expenses uniforms of the intake compensation money in 1565 1570 teaching aids and materials, materials and equipment specific to 1580 to 1581 ammunition purchase other extraordinary 1583 materials and equipment the other 1600 1590 materials book and journal acquisitions 1610 textbooks
1620 library books and journals 1630 General books and journals 1800 loan repayment 1830 State (municipal) authorities to the 1997 budget January 1, 1840 the repayment of a loan received by the State budget authorities received a loan repayment student loan repayment 1841 1842 student loan repayment for the credit of 1843 the Studio deleted loan repayment loan repayment 1844 Study on deleted credits other debt repayment of 1849 and 1900 the remaining current expenses 1910 editions of agricultural market intervention expenditure for purchase of cereals 1911 1912 rest with grain market interventions related editions 1913 editions of dairy products for purchase in 1914 with the rest of the milk products market intervention expenditure 1915 expenditure in the beef and veal to the others with the purchase in 1916 in the beef and veal market intervention expenditure expenditure 1917 pork and lamb procurement rest with pork and 1918 the sheepmeat market intervention expenditure 1919 rest with agricultural market intervention expenditure 2000 on loans and credit interest paid credit to 2100 2110 credit interest paid to Bank of Latvia national securities interest 2120 pay credit interest payment 2130 commercial banks credit interest paid 2140 for a loan taken by authorities from the Treasury credit interest payment 2150 Treasury credit interest payment 2190 other organisations pay 2300 lending foreign institutions pay Interest on foreign 2390 credits 2400 Ministry of finance payments on State debt service and debt management Ministry of finance 2410 expenditure payments for the national debt servicing 2490 State debt management costs 2500 commercial banks pay interest on defaulted leases and the grant of subsidy 3000 3100
Subsidies to public organizations 3110 3120 3121 subsidies to agriculture subsidies to agriculture in accordance with the national programme for co-financing the SAPARD funds 3122 3123 3124 general subsidies to agriculture Government co-financing the SAPARD projects municipalities 3130 State and local corporates 3140 3200 Mērķdotācij of Other economic operators in municipal budgets 3210 3220 education activities cultural activities health protection measures 3230 3240 3250 social security measures for local road Mērķdotācij (Street) funds of municipalities 3260 Mērķdotācij European Union programmes financed from the resources of the European Union of municipalities Mērķdotācij 3261 PHARE programme from the funds of the European Union of municipalities Mērķdotācij 3269 other European Union programmes financed from the resources of the European Union of municipalities Mērķdotācij 3270 Union programmes financed from the State budget funds (State budget co-financing) 3271 Mērķdotācij municipalities in the framework of the PHARE programme of the State budget funds (State budget co-financing) 3275 Mērķdotācij municipalities of cohesion fund projects financed from the State budget funds (public funds) in the municipalities of 3276 Mērķdotācij ISPA funded projects (accumulated) earned interest payments (project financing) 3279

Mērķdotācij authorities other European Union programmes financed from the State budget funds (State budget co-financing) 3280 Mērķdotācij-scheduled passenger services by coach and bus authorities other 3282 3281 carriers of 3300 3290 other mērķdotācij grants municipal budgets 3310 grants from the State budget to local authorities, with the exception of European Union funding policy instrument and other foreign financial instruments for the implementation of projects co-financed grants to municipalities for 3320 European Union policy instruments of the co-financed project and (or) implementation of 3330 grants municipalities other foreign financial instruments the programmes co-financed , project and (or) measure 3400 grants, institutions, organisations and economic operators of private Grants 3410 authorities and organisations 3420 grants other institutions, organizations and economic operators 3421 grants physical culture and sport, 3422 grant theatre plays and the koncertdarbīb merchants 3423 grants television and radio 3424 grants social and vocational rehabilitation grants forestry 3426 3425 grants grants temporary 3427 agricultural community work organizing health care grant 3428 3429 grants other institutions organizations and merchants 3440 grants, institutions, organisations and economic operators in the European Union assistance program, the policy of the European Union and other foreign financial instruments project co-financed by the and (or) measure 3441 grants, institutions, organisations and economic operators within the framework of the PHARE programme of the European Union means 3442 grants, institutions, organisations and economic operators on the European Union's policy instruments the co-financed project and (or) the measures the authorities grant 3449 organisations and economic operators, other foreign financial instruments the co-financed programmes, projects and (or) in the framework of the measures of the State budget Grants 3450 institutions partner group realised the policy instruments of the European Union projects, grants citizens 3510 3500 pensions old age pensions 3511 3512 3513 invalidity pension survivor's pension in the case of members of the Supreme Council 3515 retirement pension after special 3518 decisions 3519 3520 retirement pension social insurance benefits sickness benefits of 3521 3522 3523 maternity benefits in remuneration for losses including consideration for the 3524 survivors 3525 death grants 3526
The consideration of injury as a result of Chernobyl accident victims 3527 paternity allowance 3528 work injury compensation 3530 State social benefits and assistance to the child-raising allowance 3531 3532 to 3533 State family benefit allowances to the State family benefit for a disabled child childbirth allowance 3534 3535 State social security allowance for the disabled with housing Compensation 3536 adjustment to cover the expenses related to the Benefits and rewards of 3537 guardian and audžuģimen 3538 for benefits and help poor people benefits and Other compensation 3539 to 3540 3541 unemployment employment expenses 3542 unemployment allowance scholarship 3543 reserve unemployment benefits the State budget contributions 3550 State social insurance pension insurance 3551 3552 3553 General unemployment insurance Endowment pension survivor's pension paid to 3560 excess social security contributions refund 3580 3570 grants compensation of travel expenses the other 3590 3591 grant citizens the Insolvent employer to employee claims other classification not listed in 3599-3600 members people of grant money, membership fee 3610 membership fees the membership fee, public organisations 3620 contribution traditional own resources of the European Community budget contribution of customs duty 3621 3622 3623 agricultural goods Import sugar duty 3630 the other contributions to the budget of the European communities 3631 value added tax resources and budget of the United Kingdom correction GNP resource 3632 3633 interest, reserve Contributions the NATO budget 3640 3690 membership fees of international organisations contributions 3691 membership fees contributions to international organisations except from foreign financial assistance funds 3692 members cash in international organisations of foreign financial assistance funds the State budget transfers 3700 maintenance expenditure in the State budget transfers 3710 maintenance expenditure from the State budget to the national specialty of 3720 General State budget transfers living expenses from the State budget on State budget special 3730 State budget transfers living expenses from the State budget to the municipalities of 3740 General State budget transfers living expenses from the State budget on State budget State budget transfers of 3750 maintenance expenditure from the State budget to the national specialty specific budget State budget transfers 3770 living expenses from the State budget to local special special budget transfers budget 3800 municipal maintenance expenditure in the municipal budgetary transfers 3810 maintenance expenditure from the municipal budget to the special municipalities of the General municipal budget transfers 3820 maintenance expenditure from the general budget to the municipal authorities to the special budget for the municipal budget transfers 3840 maintenance expenditure from the municipal budget to the municipalities of general municipal budget transfers 3850 maintenance expenditure from the municipal budget to the special municipalities of special budget 3860
Municipal budget transfer in living expenses from the municipal budget to the general budget of the State municipal budget transfers 3870 maintenance expenditure from the municipal budget to the special State budget special 3900 other subsidies and grants claims of 3920 3910 grants that cover from European Union aid programme expenditure from 3921 European Union pirmsstrukturāl Fund programmes SAPARD funds other grant 3922 from foreign financial assistance funds from SAPARD grant 3924 municipalities programme 3930 grant from the European Union's assistance programmes and policies of the European Union the instrument features released on the Latvian State invested financial resources in projects under the Cohesion Fund and the SAPARD programme for State Reimbursement for General 3931 3932 recovery institutions, organizations and economic operators 3940 European Commission funds repaid 3941 repayable European Commission funds PHARE programmes funded by the State budget in Repaying 3950 of received European Union funds are earned (accrued) interest payments to the State budget in Repaying 3951 ISPA projects financed from European Union funds received earned (accrued) interest repayment of State General 3960 from second-level intermediate bodies for the European Union policy instrument for the co-financed project and (or) during the implementation of subsidies and grants other grants and 3990 grants Capital expenditure 4100 4000 Real Estate (over 50 lats) 4110 computers and computing in Medical and laboratory equipment 4140-4160 4150 vehicles furniture and office space in the rest of the real estate 4180 4200 art objects and Museum exhibits 4300 Intellectual estate 4400 Capital expenditure incurred from foreign financial assistance instruments 4500 real estate (building the acquisition of structures), 4600 State budget transfers capital expenditure of State budget transfers 4610 capital expenditure from the State budget to the national specialty of 4620 General State budget transfers capital expenditure from the State budget on State budget special 4630 State budget transfers capital expenditure from the State budget to the budget of the local government budget transfers 4640 capital expenditure from the State budget on State budget State budget of 4650 transfers capital expenditure from the State budget to the national specialty specific budget 4670 State budget transfers capital expenditure from the State the special budget to municipal special budget overhaul 4700 4800 municipal budget transfers capital expenditure budget transfers local 4810 capital expenditure from the municipal budget to the special municipalities of 4820 general municipal budget transfer to capital expenditure from the municipal budget to the budget of the municipal authorities of special budgetary transfers 4840 capital expenditure from the municipal budget to the municipalities of general municipal budget transfers 4850 capital expenditure from the municipal budget to the special municipalities of special budget transfers budget 4860 municipal capital expenditure from the municipal budget to the national budget of the 4870

Municipal budget transfers capital expenditure from the municipal budget to the national specialty specific budget capital expenditure 4900 other capital expenditure and repayment of EU policies and instruments of the co-financed project (or) the measures applicable in the country of Refund 4920 from second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures taken by the capital expenditure capital expenditure 4990 other land acquisition 7000 6000 investment investment 7100 , which is funded under the public investment programme (VIP) lower level 7110 7150 to the State budget the budget funded institutions under the public investment programme (VIP) 7151 investment State budget-funded institutions from the State budget funds Mērķdotācij investments 7152 final beneficiary (institutions, organizations and economic operators) cohesion fund projects financed from the State budget funds (public funds) 7153 Mērķdotācij investment authorities of cohesion fund projects financed from the State budget funds (public funds) 7154 Mērķdotācij investments (final beneficiary institutions that is not the State budget-funded institutions, organizations and economic operators) in the framework of the PHARE programme of the State budget funds (State budget co-financing) 7155 Mērķdotācij investment authorities – state budget co-financed by PHARE in Mērķdotācij investments 7156 final beneficiaries (institutions that are not financed by the State budget institutions, organizations and economic operators) ISPA funded projects from earned (accrued) interest payments 7157 Mērķdotācij investment authorities in ISPA funded projects from earned (accrued) interest payments 7158 investment public institutions financed by the ISPA funded projects from earned (accrued) interest payments
7200 outside investment program financed investments, an investment which is 7300 financed from foreign financial assistance funds for the State budget Investment 7310 funded institutions from European Union funds Mērķdotācij investments 7320 final beneficiary (institutions, organizations and economic operators) cohesion fund projects financed from European Union funds Mērķdotācij investment authorities 7330 cohesion fund projects financed from European Union funds Mērķdotācij investments 7340 final beneficiary (institutions that is not the State budget-funded institutions, organizations and economic operators) in the framework of the PHARE programme of the European Union the means of investment Mērķdotācij 7350 authorities from other foreign financial assistance programmes, including within the framework of the PHARE programme of the European Union the means of State budget in Repaying 7400 from second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) implementation of investments in the national budgetary transfers 7700 investments 7710 State budget transfers for investment from the State budget to the national specialty of 7720 General State budget transfers investments from the State budget on State budget special 7730 State budget transfers from the State budget investments to municipalities of 7740 General State budget transfers from the State budget investments on the State of the General State budget transfers 7750 investments from the State budget to the national specialty specific budget 7770 State budget transfers for investment from the State budget to local special special budget transfers budget 7800 municipal investment budget transfers 7810 municipal investment from the municipal budget to the special municipalities of the General municipal budget transfers 7820 investment from local governments on the General Government budget special 7840 municipal budget transfers from municipal investment budget to the Government for the General municipal budget transfers 7850 investment from the municipal budget to the special municipalities of special budget transfers budget 7860 municipal investment from local governments to the State budget of the General municipal budget transfers 7870 investment from the municipal budget to the special State of State special budget 8000 (local) budget loans and repayment 8100 (local) State budget loans loans other 8110 level budgets 8111 loans special budget 8112 local budgets 8120 loans loans other economic operators and the authorities of the State Loan merchants 8121 8122 loans local merchants 8125 loans other merchants 8130 loans other loans student lending 8131 8133 loans loans student lending for other National 8135 8200 (municipal) budget loan repayment repayment from other level 8210 budgets 8211 repayment from the special budget for repayment of municipal budget 8212-8220 repayment from other economic operators and the authorities of the country of refund 8221 merchants 8222 repayment of local merchants 8225 from the rest of the merchants of refund repayment of other loans 8230-8231
The repayment of the student loan repayment from 8233 study credit repayment from other 8235 loans repayment on 8236 deleted student loans in repayment on the Studio deleted 8237 credits transferred 8250 repayment of the Government's obligations in the State (municipal) 9000 budget loans and repayment of foreign Governments and institutions of the State (municipal) 9100 budgetary loans to the State (municipal) 9200 budget loan repayments Finance Minister o. Spurdziņš annex 2 Cabinet of 1 March 2005, regulations No 155 budget spending guidelines classification according to categories for the application of the economic current expenses 1100 1000
Pay in salaries to the 1110 1110-1139 applicable codes the following expenses: salaries in accordance with the single payment system, to be financed from the budget officers confirmed the qualification categories, monthly salary and set hourly rates, as well as the salaries of military personnel and soldiers. The code also apply to 1110 deposited salary expenditure on the amount at the end of the period of storage in the State budget contributions.
premium salary to 1140 code 1140 attributable all types of supplements to wages and salaries, including management contracts and premiums, excluding all types of benefits.
1141 bonuses for management agreements On code related features 1141 management contract to pay.
1149 other allowances to salary Code apply To 1149 the rest at the wage premium.
benefits and compensation to 1150 code applicable to all types of 1150 benefits (t.sk. severance pay) and compensation (refund of tuition fees, civil servants, compensation of travel expenses), as well as the remuneration of the capital of the State of the holder's representative and the employee responsible, if they are full-time employees of the Ministry.
1170 pay freelance employees On code 1170 should reward individuals with whom the Administration has brought into contractual relations on a particular job or service performance, as well as cabinet paid money prizes and special awards from the Ministry of finance the sub-programmes "contingencies".
1190 the wage differential be paid abroad on the code 1190 attributable expenditure for payment of the remuneration of the person who is employed abroad – salary or salary; the bonus of diplomatic rank; relocation benefits; salary allowance to cover residential rent and other family and household needs the necessary expenses when going to places abroad and return from it, as well as going on a vacation to Latvia in the current and coming back to the place of employment, a full refund of travel expenses to diplomat, diplomatic and consular officials and employees, specialised Attaché, technical staff, their spouses and minor children.
1200 State social security payments To code 1200 attributable expenditure of national employers ' social insurance contributions within the legislation.
1230 transactions with the State funded pension scheme features To code 1230 attributable costs paid by funds Manager – State social insurance agency (VSA).
To apply this code to transactions with the State funded pension scheme, which is passed to the feature Manager to manage, including payments to the administrative budget for the VSA estimated administration deductions the State funded pension scheme administration (deductions from the tracked contributions State funded pension scheme member accounts).
Payments from funds management, the investment plan or change management.

The State funded pension scheme in the capital transfer to the State pension special budget (State funded pension schemes in case of death of the participant or the old-age pension in the event of claim), as well as the State funded pension scheme in the capital transfer to the scheme member's chosen life insurance life pension policies.
1300 travel and business travel expenses To code 1300 attributable expenditure that the employee shall be reimbursed for travel time (day; road (transport) expenses; spending on hotels (accommodation), the expenditure on the departure documentation, insurance costs and other expenses in accordance with the statutory), as well as the expenses for business travel, the employee moving expenses, expenses for trips to the sessions, conferences, consultations and conferences.
1400 service pay on code 1400 subcode (except code 1481) apply to all contract work with legal or natural persons (self-employed) expenditure associated with the functioning of the Administration, as well as the Authority's buildings, equipment, vehicles, electrical systems, apparatus, road maintenance or repair (other than buildings, structures and roads for overhaul).
1410 postal, telephone and other communications services due to code all communication services apply 1410 expenses: phone subscription fee, local and long distance, telephone speclīnij (Government phone), mobile telephone call, a special communication channel, fax, electronic mail, internet payment services, national data transmission network service expenses, courier services, mail services for various types of mailings (including postal packages, telegrams, codenamed , money order and similar mailings and couriers) and other communication services.
1420 employer paid health, life insurance and education expenditure on the code the employer apply 1420 (institutions) paid expenses, expect your employee health and life insurance, as well as the loan (student loan) repayment of credit institutions from the employer (institution) divided into the national budget and other measures.
1421 employer paid health expenditures to the code the employer apply 1421 (authorities) prepaid expenses legislation provides for the cases that their workers ' health insurance, medical costs, health costs-preventive inoculation, milk, juice of harmful working conditions.
1422 employer paid life insurance costs attributable To code 1422 employer (authorities) prepaid expenses legislation provides for certain circumstances in which your employees life insurance (life insurance policies).
1423 student loans from the Ministry of Defence of the national budget allocated to code 1423 attributable to debt (student loan) repayment of credit institutions of the Ministry of Defence of the national budget allocated to the funds, if the parallel Studio workers credit for college or after graduation have successfully mastered the course officer of the Latvian National Defense Academy, obtained the degree of Lieutenant and entered into a contract for the professional military service (for at least five years) or in military service reserve.
1429 other previously unclassified employer paid health, life insurance and education expenses, including with the health-related compensation (such as vision correction) 1440 with the operation of the administration of services related to the payment code 1440 attributed outsourcing payment (of guest specialists, for example, auditors, attorneys, experts, interpreters, fees), if the contract is concluded with legal persons and self-employed persons (if the contract is concluded by a natural person the service is paid as a freelance employee's wages), as well as judicial expenses due to the witness, the victim, the court assessors to be joined; statistical and sociological survey of pay; typography and publication fees; payment of expenditure on the binding and bookbinding, book; course, workshop pay; Congress, Conference, conferences, foreign delegations and other economic measures, service pay, gift; payment of expenditure on library book binding and transfer; literature acquisition and ordering of the periodic press institutions; payment of other services related to the operation of the administration.
1450 repair and maintenance service of the institutions pay (except for buildings, structures and roads for overhaul) The code applies all outsourcing 1450 (with legal entities) pay for buildings, vehicles, electrical systems, apparatus, road maintenance or routine and major repairs (excluding buildings, structures and roads for overhaul): space, equipment and furniture repair, furniture and clothes in soft repair, medical and other equipment, technical service delivery costs; expenditure on preparation of wood buildings, yards, streets and sidewalks, and cleaning utilities, sewerage and sanitation, disinfection, disinsectization, washing and social and cultural institutions contingent sanitary facilities service, prisons, border zone barrier installation and service.
1452 vehicle maintenance and repair work on the Code apply all 1452 expenditure related to vehicle maintenance (technical inspection, maintenance, parking, pay the fee, insurance, passes and other expenses related to maintenance of the vehicle when the institution organizes the use of the vehicle), and the costs of transport service – expenditure of funds which the authority pays service providers under contracts for vehicle service.
1454 building and maintenance to code 1454 attributable expenditure for payment of services and cleaning of buildings, courtyards, streets, sidewalks, utilities and maintenance cleaning, carpet, security guards, lift maintenance and other expenses related to the maintenance of buildings and premises.
1460 information technology services due to code attributable expenditure on 1460 computer software design, development and replenishment; information technology services payment; pay for jobs, which performs data processing authority under budgetary authority order.
1470 space, long-term investments, fixed assets, inventory, vehicle rental and rent To code all apply 1470 expenditure related to rent and lease, long-term investments, fixed assets, vehicles and equipment rentals.
Room rental and lease 1471 to code 1471 attributable expenses related to the rental of premises and renting.
1472 vehicle hire To 1472 attributable expenditure codes related to the rental of vehicles.
1479 master lease to 1479 attributable expenditure codes related to land, equipment, inventory, art and other subjects.
1481 1480 other services expenditure related to operational activities on the Code apply State secrecy 1481 objects in the budgetary expenditure of the institutions.
the other classification not listed in 1482 services types also apply To code 1482 State control imposed surcharges, including State budget, expenditure for social integration fund for social integration projects and excise tax stamps for acquisition expenses.
1484 the insolvency practitioner remuneration of service On code 1484 attributable expenditure insolvency practitioner remuneration of the insolvency process.
1485 funds for contingencies To code 1485, the Ministry of finance attributed the sub-programmes "contingencies".
1487 State budget Released from second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures taken by the current expenditure On repayment attributed code 1487 State of General second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures carried out and certified current expenditure financed from co-financing European Union parts According to the national budget for the year as defined in the financial administration of the scheme.
1488 current expenditure the ISPA funded projects (accumulated) earned interest payments (project financing) apply To code 1488 current expenses, paid from ISPA funded projects received European Union funds earned (accrued) interest payments on investments deposit slips or on account balances and intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum.
1489 to cover current expenses from foreign financial assistance resources

To code 1489 attributed current expenses of the authority, which is paid from foreign financial assistance, including travel, different training, advice, as well as expenditure the expenditure of the institutions for capacity building, materials, acquisition expenses and other expenses.
1490 the payment of taxes and levies on the code 1490 apply budgetary authority in payment of taxes and duties.
1491 land tax debt payments on the code 1491 attributable land tax debt payments for previous years.
1492 to the value added tax code, VAT payments, apply 1492 transfer of value added tax to the State budget.
1494 individual income tax (from the insolvent employer employee claim amounts) To code 1494 attributable individual income tax that is withheld from the employee claims approved amounts and payments insolvency administration.
1499 other taxes and levies charges 1499 The Code apply environmental taxes, other taxes and dues payments made by the budgetary authority, property tax debt payments for previous periods, as well as the absence of money for unpaid taxes in a timely manner.
1500 material, energy, water, and inventory (value-up to 50 Lats per unit) purchase a code 1500 attributed material (except buildings and premises to overhaul the proposed materials), energy, water, and inventory (value-up to 50 Lats per unit) the purchase of office supplies and inventory 1510, 1510 spectērp Code apply to the functioning of the authority requires the Office supply and the purchase of materials: stationery supplies and materials, acquisition; acquisition of furniture and equipment (value-up to 50 Lats per unit); accounting, statistical and record-keeping of books, records and forms; spectērp (for example, health care facilities).
1511 office supplies and material on the code 1511 attributed the functioning of the authority requires the Office supply (e.g. stationery, desk Organizer, plastic shelf, the floppy disk box, document holder) and the purchase of materials, including the transmission and processing of information (such as a printer, copier, fax machine) operating materials (such as diskettes, cassettes, ink).
Spectērp on the code 1513 1513 attributable expenditure for the acquisition of spectērp, which requires the authorities to carry out the functions (for example, the curator, archivist, cleaner, health care personnel).
1520 expenses for heating, lighting, and energy on the acquisition of materials code: 1520 attributable expenditure for public utility payments, heating, electricity and water; for the purchase of fuel (coal, gas, petrol, oil products, oil, wood and other fuels), heating, water, gas, electricity, financial, health care, schools and other needs of the greenhouse; about space, courtyard, street and area lighting; on scientific research and training institutions of technical electricity needs; for the greenhouse, vivārij and Conservatory heating; on the water, steam and gas scientific, teaching and technical purposes.
1540 drugs, chemicals, laboratory supplies, medical instruments, laboratory animals and their maintenance expenses attributable to the code 1540 the following expenditure: medication, bacteriological preparations and dressings, imunobioloģisk features of health care and veterinary treatment; first aid kit and medication, dressings and the acquisition of the funds in other institutions; mineral water, serum, vaccines, vitamins, disinfectant; acquisition of x-ray film, material acquisition and to pay for other institutions to do analysis (if not their laboratories); the reward for donors; blood transfusion acquisition; medical instruments; the inventory, the acquisition of tools and materials for scientific research work (including, for example, the purchase of animals, reagents, chemicals, laboratory, scientific works, purchase of medicines); purchase of animal blood transfusion stations, to determine the quality of blood preparations; the medicines and medical products, which served to residents free of charge against a physician prescription.
1550 current repair and maintenance materials To institutions code 1550 attributable cost of all materials and goods required to maintain and repair buildings (excluding building materials and structure overhaul), electrical and mechanical systems, vehicles, equipment, computer equipment, photocopying equipment, means of communication, and other features (colors, and other spare parts remontmateriāl;; building, yards, streets and sidewalks, and cleaning materials used for farm purposes and objects; social and cultural institutions of the sanitary facilities for troops to use materials handling).
1560 State and local services and the care of persons maintenance features To code 1560 attributable expenditure for the acquisition of goods needed by the armed forces, prisoners, hospital patients and other government service and care for the maintenance of persons: soft furniture and outfit (laundry, clothing, footwear) and bedding for the purchase; food expenses (including payment for the products you receive from palīgsaimniecīb), health care institutions, social care institutions, training and other institutions where persons are in full or partial national supply, as well as the Penal and military forces, including food preparation, where catering is organized in catering, as well as other authorities in accordance with laws and regulations; expenditure for the special meals for employees working in harmful health conditions (to be paid in accordance with the regulations); expenditure on kitchen equipment, Cookware and tableware for the purchase; expenditure for the purchase of uniforms, as well as compensation for the acquisition of the armed forces, police and other security and defence institutions and the composition of the rank of commanding personnel; the intake compensation in cash;
the soft equipment and outfit for students and pupils in educational institutions in the service of the hotel; students and student catering olimpiāž, sports games, songs and dances, as well as the catering expenses and inventory purchasing soft preschool children's establishments.
1570 teaching aids and materials on the code 1570 attributed the following expenditure: various AIDS, writing and drawing utensils, materials and items of equipment acquisition classes, educational establishments, nursery, bērnunamo, children's health care services and other childcare institutions; training program; class log form, diploma, certificate, certificate students, ieskaiš and other documentation of the purchase of training institutions;
trainings of experimental animals used in an acquisition.
1583 other specific materials and inventory on the code 1583 also apply for purchase of weapons training expenditure needs protection systems.
1600 books and journal acquisitions To code 1600 attributable expenditure for the purchase of textbooks; book purchase public library network, training institutions, health care facilities and other institutional libraries; Library Foundation of overhead and expenses for the acquisition of the journal; the periodic literature, related to the specific nature of the institution (libraries, schools).
repayment of the loan to the 1800 code 1800 covered State and local government budget authorities take the external or internal credit (loan) repayment.
1830 State (municipal) budget authorities to 1997 1 January repayment of the loans taken To code 1830 covers State and local budget institutions own the external or internal credit (loan) repayment of credit directly to the employer without the Government (Ministry of Finance). This code applies to previous years (up to 1 January 1997) take the credit (loan) repayment. This code does not apply to loans from the State budget.
1840 State budget institutions received loan repayments to the code to apply a loan received by 1840 released State in General.
student loan repayment of 1841 on the code of student lending apply 1841 received loan repayments of the country in General.
1842 student loan repayment for the loans to the deleted code 1842 extended student lending loan repayments received for the country in General about the deleted part of the credit.
study loan repayment 1843 on the Code apply to the lending of 1843 the received loan repayments of the country in General.
1844 study loan repayment for the loans to the deleted code extended studies crediting 1844 received loan repayments in General about the deleted state credit.
other loan repayment 1849 To code 1849 extended loan repayment received in the rest of the country in General.
1900 other current expenses attributable to the code the other classification, 1900 not covered by current expenses.
1910 Edition of agricultural products market intervention

To code 1910 attributable expenditure of agricultural market intervention in accordance with the law.
expenditure for purchase of cereals, 1911 To 1911 the code applicable on the purchase of cereals.
1912 the rest with the grain market intervention expenditure attributable to The code 1912 cereal market intervention expenditure: cereals bought in acceptance, storage, quality, transport and marketing costs.
1913 Edition of dairy products to purchase code 1913 apply milk product purchase expenses.
in 1914 the rest with milk products market intervention expenditure attributable to The code 1914 dairy market intervention expenditure: purchase dairy products, storage, quality, TRANS port and marketing expenses.
1915 expenditure in the beef and veal on the purchase code 1915 apply to beef and veal costs the purchase.
in 1916 the rest with the beef and veal market intervention expenditure attributable to The code of 1916 in the beef and veal market intervention expenditure: purchase of beef and veal in the acceptance, storage, quality, transport and marketing costs.
1917 Edition of pork and mutton meat purchases to the 1917 Code apply pork and lamb procurement expenses.
in 1918 the rest with pork and mutton market intervention expenditure related to the Code apply to pigmeat and 1918 the sheepmeat market intervention expenditure: pork bought in and sheep meat in the acceptance, storage, quality, transport and marketing costs.
1919 the others with agricultural market intervention expenditure attributable to the code 1919 classification not covered in the rest of agricultural product market intervention expenditure.
2000 on loans and credits To code 2000 attributable to debt interest payments and other costs associated with the servicing of the loans taken up by the Government, the institution spent. This category does not show amounts relating to the repayment of the loan.
2400 Ministry of finance payments on State debt service and debt management expenses attributable to the code 2400 Ministry of finance payments to credit rating agencies, commissions, legal costs, charges for financial market information system and other expenses associated with public debt management and service.
2410 Ministry of finance payments on State debt service to code 2410 apply payments to the Ministry of finance credit rating agencies, commissions, legal costs, charges for financial market information system and other expenses associated with public debt management and service.
2490 State debt management expenses attributable to the code 2490 payments on financial management, using derivative financial instruments for the management of public debt.
3000 subsidies and grants code 3000 are listed in budget funds allocated to other budgets, shopkeepers, organization, in order to ensure State and local government functions (grants), or that give merchants their whole or expenditure incurred associated with the production of certain goods or services (subsidies).
3124 State budget co-financing the SAPARD projects in municipalities To apply the code 3124 State budget co-financing the SAPARD projects awarded to local authorities.
3260 Mērķdotācij municipality in the European Union-funded program within the European Union the means To apply the code 3260 transferred funds to local authorities the European Union funded programmes of the European Union the means to ensure the implementation of the projects and their accounting in municipalities.
Mērķdotācij-3261 local authorities within the framework of the PHARE programme of the European Union the means To code 3261 refers to municipalities the PHARE programme funds transferred from the projects ' economic and social conditions in the region of Latgale "smoothing" and economic and social conditions in the region of Zemgale smoothing ", as well as the PHARE programme funds under the PHARE project implementation conditions and akceptētaj of the Cabinet of Ministers of the European Union PHARE 2000 programme" economic and social cohesion "special guidelines.
3269 Mērķdotācij authorities other European Union programmes financed from the resources of the European Union on the Code apply to municipalities either 3269 features other European Union programmes financed from the resources of the European Union.
3270 Mērķdotācij municipalities in the European Union-funded program within the State budget funds (State budget co-financing) To code 3270 attributed the national budget funds to local authorities invested the funds the European Union funded programmes to ensure the implementation of the projects and their accounting in municipalities.
3271 Mērķdotācij municipalities in the framework of the PHARE programme of the State budget funds (State budget co-financing), the code should apply to local authorities transferred the 3271 State budget funds of the PHARE projects invested in "economic and social conditions in the region of Latgale" smoothing "and economic and social conditions in the region of Zemgale smoothing", as well as the PHARE programme funds under the PHARE project implementation conditions and akceptētaj of the Cabinet of Ministers of the European Union PHARE 2000 programme "economic and social cohesion" special guidelines.
3275 Mērķdotācij authorities of the Cohesion Fund in the framework of projects financed from the State budget funds (public funds) To code either extrapolated 3275 municipalities national budget ISPA/cohesion fund projects.
3276 Mērķdotācij municipalities ISPA funded projects (accumulated) earned interest payments (project financing) To code either extrapolated 3276 municipalities features who worked from the ISPA funded projects received European Union funds earned (accrued) interest payments on investments deposit slips or on account balances and intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum.
3279 of municipalities Mērķdotācij other European Union programmes financed from the State budget funds (State budget co-financing), the code should apply to local authorities transferred the 3279 Government invested funds in other European Union funded programmes to ensure the implementation of the projects under implementation.
3290 other mērķdotācij to the code mērķdotācij in the land of 3290 attributable and development project development, as well as other mērķdotācij on the municipal budget.
3300 grants budgets To local government code 3300 apply Government grants and local government grants financial cohesion fund, which according to the law on financial cohesion of local authorities is directed, as well as other State budget grants to municipalities in accordance with the law on the annual State budget.
3310 grants from the State budget to local authorities, with the exception of European Union funding policy instrument and other foreign financial instruments for the implementation of projects co-financed On code 3310 attributable State budget grants to municipalities, with the exception of European Union funding policy instrument and other foreign financial instruments for the implementation of projects co-financed.
grants to municipalities for 3320 European Union policy instruments of the co-financed project and (or) implementation of measures To apply the code 3320 payments to municipalities for European Union policy instruments the co-financed project and (or) implementation of co-financing from the European Union and the share of the national budget to ensure the realization of the projects and activities under the conditions of implementation.
3330 grants municipalities other foreign financial instruments the co-financed programmes, projects and (or) in the framework of the measures To apply payments to 3330 code municipalities other foreign financial instruments the co-financed programmes, projects and (or) the measures to ensure that the programmes, projects and (or) realization of measures according to the conditions of implementation.
3440 grants to institutions, organizations and economic operators in the European Union assistance program, the policy of the European Union and other foreign financial instruments project co-financed by the and (or) in the framework of measures To apply the code 3440 institutions, organizations and economic operators transferred the funds the European Union assistance program, policy instruments of the European Union and other foreign financial instruments project co-financed by the and (or) the measures to ensure the realization of the project according to the conditions of implementation.
3441 grants to institutions, organizations and economic operators within the framework of the PHARE programme of the European Union's funds

To apply the code 3441, institutions, organisations and economic operators transferred funds within the framework of the PHARE programme of the European Union to ensure the realization of the project according to the conditions of implementation.
3442 grants to institutions, organizations and economic operators on the policy of the European Union co-financed projects and tools (or) on the implementation of the Code apply payments 3442 institutions, organizations and economic operators on the European Union's policy instruments the co-financed project and (or) the implementation of measures to ensure the realization of the projects and activities under the conditions of implementation.
3449 grants to institutions, organizations and economic operators of other foreign financial instruments the co-financed programmes, projects and (or) in the framework of measures To apply the code 3449 institutions, organizations and economic operators transferred funds to other foreign financial instruments the co-financed programmes, projects and (or) in the framework of the measures to ensure the realization of the project according to the conditions of implementation.
3450 State budget Grants the authorities the partnership realised the policy instruments of the European Union on the draft Code subject to grant State 3450 public institutions (including government agencies) from the managing partner – State budget institutions or national agencies partner groups realized in European Union policy instrument projects (projects open for tender and grants scheme).
3527 paternity allowance On code 3527 attributable disability, maternity and sickness special budget of expenditure of the paternity of the allowance.
3528 work injury compensation attributable to the code 3528 disability, maternity and sickness special budget expenses reimbursement of work injury.
3539 other benefits and compensation To code 3539 eligible death benefit costs in the State social security benefit recipients; the State social allowance Chernobyl emergency relief actors and dead Chernobyl emergency relief for families of members; allowance to compensate transport expenses of the disabled who have mobility difficulties; a special allowance of State of Latvia's independence in the process killed the children; the cost of specific objectives and other allowances and compensation not classified above other heading; one-off compensation from State budget resources system of the Interior employee — State fire and rescue service specialized in allience civil official, border guards, police and the State security police officers with a special service rank, who, in the course of their duties, suffered injury or impairment of health or caused other damage; payment of personal expenses in social care institution long living person; compensation of child maintenance from the maintenance guarantee fund; benefits for adoptive parents (Latvian citizens and permanent residents).
the other 3590 grants citizens To the rest of the code applies 3590 grants citizens.
3591 employees of insolvent employers claim to code 3591 attributable expenditure, which transferred to the administrator, allowing the insolvent employer to employee claims made to workers.
3599 other grants not listed in the classification for residents To the rest of the code to apply the classification of 3599 does not grant these people.
3620 contribution traditional own resources of the European Community budget To traditional own resources include customs duty, import duties on agricultural goods and sugar production levies, which in the European Community budget, transfer takes place according to the accounting period concerned the amount actually charged.
3621 customs duty payment on the Code apply same resource 3621 "customs tax installment" contribution to the Community budget 75% of the customs duties, which the accounting period concerned by the legislation in accordance with the procedure laid down in the national budget contributions to natural and legal persons which are imported in the Republic of Latvia or out of goods or other items from/to countries which are not Member States of the European Union.
3622 import duties On agricultural goods code 3622 attributable own resources "of agricultural import duties for goods ' contributions to the European Community budget 75% of the customs duties, which the accounting period concerned by the legislation in accordance with the procedure laid down in the national budget contributions to natural and legal persons which are imported in the Republic of Latvia or exported from agricultural goods from/to countries which are not Member States of the European Union.
3623 sugar production levies to a code of the related own resources 3623 "sugar production levies ' contributions to the European Community budget 75% of sugar production levies, which in the relevant legislation during the reference period in accordance with the procedure laid down by the State budget contributions in Latvia registered the sugar producers, thus taking full financial responsibility for the damage caused each marketing year has been assigned the Latvia production quotas for sugar production in part to sales of over domestically consumed products and the sales price guarantee differentiation, taking into account each merchant is assigned production quota as provided for in the European Community in the sugar common market organisation system.
3630 the other contributions to the General budget of the European Community contribution to the European Community budget consists of the other forms of own resources that is not traditional own resources, contributions, interest on late payment of own resources in the budget of the European communities, as well as reserves.
3631 value added tax resources and budget of the United Kingdom correction code apply same resource 3631 from value added tax contributions to the budget of the European Community. This year the amount of the contribution for each Member State of the European Union individually by the European Commission in application of the uniform and binding all Member States the rate of harmonised VAT assessment bases determined according to Community rules. Calculation base, taken into account for this purpose, each Member State should maintain the limit of 50% of its GDP.
The United Kingdom correction related to Latvia's contributions to the budget of the European Community, the European Commission carried out calculations to avoid budgetary imbalances for the United Kingdom or negative net balance (United Kingdom European Community budget contribution of more than receiving it). The financing of the UK rebate is shared between costs over the end, the Member States of the European Union according to their proportion in the European Union's total national gross domestic product, with the exception of Germany, the Netherlands, Austria and Sweden, which cost only ¼ of its United Kingdom discount parts, which they would have to pay. The remaining ¾ shall be borne by the other Member States.
3632 GNP resources on code related own resources 3632 of gross national product (GNP) of the European Community budget contributions. GNP is the annual national income at market prices as provided by the European Commission in application of the ESA 95 classification. With the help of this resource will provide the remaining funding of the European Community's budget, which does not provide the rest of the own resources referred to in contributions. The GNP resource is calculated by applying the sum of all the Member States ' GNP factor, which the European Commission in accordance with the budgetary procedure for the year, taking into account all the other budgetary revenue totals, and applied to the GNP of each Member State.
3633 interest, margin interest is the payment from the State budget in the budget of the European communities, the Member States in a timely and in full has not fulfilled its obligations the own resources contributions. According to the Council of 22 May 2000 Regulation (EC, Euratom) No 1150/2000/EC of any delays, making entries on behalf of the European Commission to open a current account, the Member State concerned must pay the interest rate which corresponds to about two percentage points increase in interest rate, currency of the Member State concerned on the market, the short-term credit operations, when expired. For each month of delay, this rate shall be increased by 0.25 percentage points. The increased rate shall apply for the entire period of delay.
Margin is the amount of money to be made in the national budget not previously planned increase in the own resources payments, for example, due to exchange rate fluctuations or due to the financial year adjustments made during the European Community budget.
3640 installment on the NATO budget code 3640 apply NATO budget provided funds that Latvia should take as a NATO member.
3700 State budget transfers living expenses on the code-3700 direct transfers of funds between maintenance expenses, as well as different budgets one budget according to the Act on the State's annual budget. These transfers are excluded by the Ministry or municipal discharge summary reporting and consolidation.
grants to the municipalities of 3924 SAPARD funds To code 3924 attributed the expenses covered from the SAPARD (foreign financial assistance) program funds local authorities.
3930

The grant from the European Union assistance program and policy instruments of the European Union funds for the repayment of the State invested financial resources of the cohesion fund projects, and the SAPARD programme code 3930 n. ISPA/cohesion fund projects the financial resources spent repaid funds from assistance programmes of the European Union and the European Union policy instruments which must be paid into the State budget if the ISPA/cohesion fund projects, and SAPARD projects made from the State budget funds , or to be reimbursed to the authorities which are not public funded institutions, organizations and economic operators if ISPA/cohesion fund projects, and SAPARD projects were realized from their means.
3940 European Commission funds repaid to the code 3940 attributed to the European Commission for the funds to be repaid.
3941 European Commission funded the repayable funds PHARE programmes On code 3941 deal the European Commission financed a repayable funds under PHARE programmes.
3950 repayment to the State budget of the European Union received funds earned (accrued) interest payments On repayment attributed code 3950 State budget from European Union funds and interest payments.
3951 refund the State budget within the framework of ISPA funded projects from European Union funds received earned (accrued) interest payments On repayment attributed code 3951 State budget received from the European Union funds earned (accrued) interest payments if the ISPA funded project, which was intended for the implementation of co-financing from the national budget of a grant from the general revenue and it is complete or is at the stage of completion, the interest amount exceeds the awarded grants from general revenue.
3960 State budget in Repaying from second-level intermediate bodies on European Union policy instruments the co-financed project and (or) the implementation of the measures carried out in subsidies and grants To code 3960 repayment attributed the General State of the second tier intermediary institutions of European Union policy instruments of the co-financed project and (or) in the implementation of the measures carried out and certified expenditure subsidies and grants, which are funded from co-financing of the European Union, in accordance with the State budget for the year as defined in the financial administration of the scheme.
Capital expenditure 4000 4100 Real Estate (over 50 lats) To code 4100 attributable expenditure on property, equipment, vehicles and equipment-purchase, if their value is 50 dollars per unit and more and if their service life exceeding one year.
4300 intellectual property code 4300 attributable expenditure for the purchase of computer programs, copyright and other intellectual property.
4400 Capital expenditure incurred from foreign financial assistance funds To code 4400 apply about foreign financial assistance funds purchased fixed assets, the capital repairs and other capital expenses of the purchase.
4700 overhaul on the code applicable building, 4700 shipbuilding and overhaul expenditure the renewal of resources, if necessary, change the structure elements and inženierietais, as well as the modernisation of buildings economically justified. Overhaul can take place within the framework of reconstruction and restoration of buildings and premises.
Editions include all costs, both those associated with the repairs carried out by the legal person as a service and its associated with carrying out repairs themselves (for example, wages, State social insurance payments, costs of materials).
4900 other capital expenditure and capital repayment of expenditure policy of the European Union co-financed projects and tools (or) on the code for the implementation of measures related to the remaining 4900 capital expenditure and capital expenditure of the European Union policy instruments the co-financed project and (or) as part of measures to ensure the realization of the project according to the conditions of implementation.
4920 Released State of General second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures taken by the capital expenditure On repayment attributed code 4920 State of General second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures carried out and certified capital expenditure financed from the European Union, part of co-financing According to the national budget for the year as defined in the financial administration of the scheme.
other capital expenditure 4990 To code previously unclassified 4990 eligible capital expenditure.
6000 land acquisition on the code 6000 attributable expenditure land, forests, inland pools, mineral purchase.
the investment code 7000 7000 attributable expenditure institutions financed by the State budget and a lower level of investment budget, which is financed in accordance with the law on the annual national budget and public investment program, real estate construction, reconstruction, restoration, purchasing real estate and other infrastructure, as well as outside the State investment programme financed investments. Not applicable to remuneration, maintenance expenses, travel, except in the case of capital construction or reconstruction shall take the same budget-funded institutions in the economic or in exceptional cases provided for in the public investment programme of the approved project.
7151 investment State budget-funded institutions from the State budget funds on the code 7151 attributable expenditure of institutions financed by the State budget investments, excluding the final beneficiary (trader or municipality) transferred to investments financed by European Union programmes.
7152 Mērķdotācij final recipient of investments (institutions, organizations and economic operators) cohesion fund projects financed from the State budget funds (public funds) To code 7152 apply final beneficiaries (institutions that are not financed by the State budget institutions, organizations and economic operators) national budget funds for investment in ISPA/cohesion fund projects, to ensure the implementation of the project and accounting records to the ultimate consignee.
7153 Mērķdotācij investment authorities of cohesion fund projects financed from the State budget funds (public funds) To code 7153 attributable either to local authorities of State budget investments ISPA/cohesion fund projects to ensure project implementation and accounting communities.
7154 Mērķdotācij final recipient of investments (institutions, which are financed by the State budget institutions, organizations and economic operators) in the framework of the PHARE programme of the State budget funds (State budget co-financing) To code 7154 attributable (institutions, which are financed by the State budget institutions, organizations and economic operators) national budget funds for investments in the framework of the PHARE programme, in order to ensure the implementation of the projects under implementation.
7155 Mērķdotācij investment authorities – state budget co-funding for the PHARE programme code 7155 attributable either to local authorities of State investment funds projects of the PHARE programme "economic and social conditions in the region of Latgale" smoothing "and economic and social conditions in the region of Zemgale smoothing", as well as the PHARE programme funds projects under the PHARE project implementation conditions and Cabinet akceptētaj EU PHARE 2000 programme "economic and social cohesion" special guidelines.
7156 Mērķdotācij investments final beneficiaries (institutions that are not financed by the State budget institutions, organizations and economic operators) ISPA funded projects (accumulated) earned interest payments On code 7156 apply final beneficiaries (institutions that are not financed by the State budget institutions, organizations and economic operators) the ISPA funds in the course of implementing projects received European Union funds (accrued) interest earned on the investment or deposit slips on account balances intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum.
7157 Mērķdotācij investment authorities in ISPA funded projects (accumulated) earned interest payments on the code 7157 attributable funds transferred to municipalities, which are compounded by the investment of the ISPA funded projects received European Union funds earned (accrued) interest payments on investments deposit slips or on account balances and intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum.
7158 investment State budget institutions funded ISPA projects financed from earned (accrued) interest payments

To code the State budget's apply 7158 funded institutions transfer funds investments who worked from the ISPA funded projects received European Union funds earned (accrued) interest payments on investments deposit slips or on account balances and intended to cover eligible costs or additional activities, before making amendments to the relevant financing memorandum.
7300 investment, which are financed from foreign assistance To the financial means of the Code apply for foreign 7300 financial assistance means implemented investment projects in the country.
7310 investment public institutions financed from the funds of the European Union on the code 7310 eligible institutions financed by the State budget investment, which is financed by the European Union in the context of the European Union, with the exception of the final recipient of transferred investment (economic operator) or the municipality.
Mērķdotācij 7320 investments the final beneficiary (institutions, organizations and economic operators) cohesion fund projects financed from the funds of the European Union on the code 7320 apply final beneficiary (institutions that are not financed by the State budget institutions, organizations and economic operators) means investment funds ISPA/cohesion fund projects financed from the funds of the European Union, to ensure the implementation of the project and accounting records to the ultimate consignee.
7330 Mērķdotācij investment authorities of cohesion fund projects financed from the funds of the European Union on the Code apply final beneficiary 7330-municipalities-funds investment funds ISPA/cohesion fund projects financed from the funds of the European Union, to ensure the implementation of the project and accounting records in municipalities.
7340 Mērķdotācij final recipient of investments (institutions, which are financed by the State budget institutions, organizations and economic operators) from other foreign financial aid programs, t.sk. Within the framework of the PHARE programme of the European Union the means To apply the code 7340 final beneficiary (institutions that are not financed by the State budget institutions, organizations and economic operators) transferable funds investment from other foreign financial aid programs, t.sk. Within the framework of the PHARE programme of the European Union the means to ensure the implementation of the project and accounting records to the ultimate consignee.
7350 Mērķdotācij investment authorities from other foreign financial aid programs, t.sk. Within the framework of the PHARE programme of the European Union the means To code either extrapolated 7350 municipalities PHARE programme funds for investment of the projects ' economic and social conditions in the region of Latgale "smoothing" and economic and social conditions in the region of Zemgale smoothing ", as well as the PHARE programme funds projects under the PHARE project implementation conditions and akceptētaj of the Cabinet of Ministers of the European Union PHARE 2000 programme" economic and social cohesion "special guidelines.
7400 State budget Released from second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of investments related to the code, the State reimbursed 7400 General of second-level intermediate bodies for national budgetary authorities of the European Union co-financed the project tools and (or) in the implementation of the measures carried out and certified expenditure for investment, which financed from co-financing European Union parts According to the national budget for the year as defined in the financial administration of the scheme.
7700 State budget transfers To code 7700 investments attributable direct mutual transfers of funds for investment in different budgets, as well as one under the annual budget law for the State budget. These transfers are excluded by the Ministry or municipal discharge summary reporting and consolidation.
8000 State (municipal) budget loans and repayment in the code 8000 is counted the entire State (municipal) budget of the loan (principal sum amount) and the movement of the funds pay off, and all loan amounts are reduced by all the above repayment of the amounts lent. This code must show all amounts relating to loans, credits and refunds between the Government, financial, economic operators and citizens (student lending) sector. This category is not shown in the amounts relating to the loan and loan interest payments and other costs associated with the service (they should show the economic budget of 2000 the relevant classification code into subcodes).
8236 repayment for student loans for cleared code 8236 attributable to the Ministry of Finance released the General State account in repayment of student loans for cleared.
8237 repayment for the loans On the Studio deleted code 8237 attributable Finance Ministry released the General account of the repayment of student loans for cleared.
the transferred 8250 repayment of the Government's commitments in the amount to be included in the code for 8250 Government transferred to the "gas".
9000 State (municipal) budget loans and repayment of foreign Governments and institutions code 9000 is listed loans in foreign Governments and institutions, international regulatory authorities, economic operators and other entities, as well as the repayment of those loans.
 
Minister of finance Spurdziņš o.