Cabinet of Ministers Regulations No. 106 in 2005 (8 February. 8. § 24) the rules on the classification of expenditure budget according to functional categories are Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. establishes a common classification of expenditure budget according to functional categories (classification) (annex).
2. A classification of the expense types, codified to ensure the systematic collection of information, and processing.
3. the application of the classification provides: 3.1 budget spending tracking and control;
3.2. the opportunity to analyze the budget funds;
3.3. the ability to give the public transparent information for the estimate of the benefits under the able functional categories.
4. classification consists of a code that replaces the expense groupings (by Admiral nistratīv, functional and sectoral characteristics), Kuma nosa code names and explanation of the application.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by February 12, 2005.
 
Annex to the Cabinet of Ministers of February 8 2005 the Regulation No 106 budget classification of expenditure according to the functional category code code name 1 2 01.000 general government services 01.099 01.100 investment Executive and legislative authorities, financial and fiscal activities, Foreign Affairs (except foreign) 01.110 Executive and legislative authorities of the public administration institutions at all levels (Cabinet, city, district, County local government bodies). Legislative bodies at all levels (the Parliament, members of the Commission). Advisory, administrative and political personnel attached to these institutions, as well as services and services that provide the highest executive and legislative power, leadership and staff activities. Standing or special purpose Committee created by the Commission and which are created by the Executive or legislative power, or representing this control.

Ministries and other central bodies of the State, to the legally distinct entities, municipal entities legally established to be classified in the other sections of the classification in accordance with one of the key functions that the authority or body shall take financial and fiscal 01.120 the operation of financial and fiscal operations management and supervision, the withholding tax planning, loan and debt management and supervision. Bodies and institutions that provide financial and fiscal services and leadership, including the Ministry of finance, Treasury, State budget revenue, control bodies, customs authorities (except banking supervision). Here also the State budget audits, coordination, control, and accounting services. International accounting and audit standards research, evaluation, and development of national standards. Financial accounting, reporting, coordination and harmonization. Financial and fiscal questions of development, analysis and evaluation. State property, registration and management. Public information services, statistical services and other services related to financial and fiscal operations of Foreign 01.131 foreign 01.130 governance. The research of foreign policy leadership and support of diplomatic and consular missions 01.132 in the diplomatic and consular missions abroad or representations of international organisations, management and functioning of 01.133 contributions to international organizations, regular membership fees and special grants to cover the general international operating expenses 01.140 justice 01.141 Justice Administration and management 01.150 the rest of the Executive and legislative bodies that are not classified above 01.200 transnational economic aid Without military aid to developing countries. Economic aid missions accredited abroad. Loans, technical assistance, grants and 01.310 fundamental 01.300 science applied research in fundamental and applied research, public programs, science service institutions, research institutes, with science related activities 01.320 market-oriented studies practical investments research developments. Technological centres and parks, support international research projects 01.330 public authorities ordered research science 01.400 Investment 01.399 general administrative services and services 01.410 General Services staff administration and operation of the service, if it has to do with a specific function. Policies and procedures and decision-making related to the official selection, promotion and evaluation. The Naturalization Board, Bureau of European Affairs, translation and terminology Centre, civil administration, the national human rights office, information analysis service, European Union information agency 01.420 general planning and statistical services for the provision of statistical accounting 01.421 administration and management of the institutions and services that define, coordinate and monitor the statistical accounting 01.422 general planning economic and social statistical accounting assurance 01423 01.424 general planning economic and social statistical accounting and precautionary measures not classified above 01.430 General Services Centralized, government documents, archives, autobāz, typography 01.500 general administrative services and services that are not classified above 01.520 State Language Center, the State language Inspectorate 01.530 election 01.531 referendum provision of parliamentary election 01.532 assurance 01.533 assurance 01.540 of the municipal election in the Interest of intellectual property legal protection 01.550 the implementation of the programme for social integration of protection 02.010 02.000 military and civil protection administration and management 02.099 investment 02.100 military and civil defence 02.110 military defence

Military defense headquarters and national armed forces: land, sea, air-space defense forces. Defence attachés and agents. Engineering, transport, communications, intelligence, material supply, and the rest do not line formations. National armed forces reserve and palīgdaļ. Military training institutions 02.130 02.120 Civil protection of military and civil defence activities not classified above 02.200 military assistance abroad all operations having to do with military assistance abroad, as well as all military missions in other countries or international organizations, 02.400 other expenses not classified above 03.000 public order and safety, protection of public order and safety 03.010, rights administration and management 03.099 investment 03.100 police , the border guard and the fire service, the police and the border guard of 03.110 Police Department, police or its enforcement function in the operation of the institutions that were created: policy, road, transportation, criminal police, other specialised police units, criminal inquiries, frames, certificate, temporary detention, judicial inspection, armaments, logistics, data base, border. Citizenship and immigration 03.120 of the fire and rescue service fire monitoring, fire, accidents and natural disasters relief, rescue work. Fire service staff 03.130 the public order and security, not classified above 03.200 courts, prosecution authorities 03.210 the court system, including the activities of lawyers in the area of the country, as well as other legal services authorities. Court bailiffs 03.220 the prosecution authorities Imprisoned 03.300 site monitoring, operations and security 03.310 Prison site monitoring and action. The 03.320 guard 03.400 probation the rest of the public order and security services, not classified above, monitoring and other activities in connection with public order and security services, not classified above. General surveillance, regulation and other matters in the context of the public order and security policy development and issue of information 04.000 education 04.010 education administration and management 04.099 investment 04.109 of the local Preschool 04.100 pre-school institutions teaching staff salaries and State social security payments 04.110 preschool children educational institutions 04.120 specialized preschool children institutions institutions for children with mental and physical disabilities 04.200 General and vocational education 04.209 education institutions of local pedagogical staff salaries and state compulsory social insurance contributions
04.210 universal primary and secondary education in the primary school, 04.211 primary school, high school educational institutions acquire basic education and general education, including a gymnasium, Lyceum, evening (shift) high school in remote schools, mainstream schools with in-depth individual subject teaching 04.212 boarding schools and sanatorium-type boarding school education and upbringing institutions acquire basic education and secondary education, including boarding schools with in-depth individual articles teaching 04.213 special boarding school education and upbringing institutions for children with mental and physical disabilities 04.214 social adjustment in educational institutions where a judicial decision is placed in the minor children 04.220 Professional education institutions and Vocational schools, post arodvidusskol, colleges, special music and art high school and other educational institutions, issued by national professional education model of 04.230 other evidence of education and training institutions not classified above 04.300 higher education 04.310 universities and other higher education institutions, which issue the national sample of higher education of formal 04.320 higher education 04.400 continuing education Council interest education of 04.410 teachers ' mastery of the 04.420 development of the interest education 04.421 children's music and art schools 04.422 schools 04.423 the rest of Sport interest training interest of children and youth institutions, subject Olympiad, etc.
04.600 other educational activities not classified above 04.610 textbooks and teaching resources acquisition 04.611 textbook purchase 04.612 purchase 04.620 learning tools education program 04.630 of Latgale Methodical work and other training 04.631 Teaching authorities, government agencies 04.632 the other education measures the educational standards, curriculum, teaching aids and textbook development (translation, editing, review). Seminars, conferences, and other normative documents in the form making, training institutions accreditation, etc.
04.640 grant 04.641 grant private training institutes 04.650 Student lending 04.651 lending 04.652 studies student lending 05.000 healthcare Health Affairs 05.010 administration and management 05.099 investment management industry and health care 05.100 hospital 05.110 regional hospital and the local multi purpose multi purpose hospital treatment services, which implement health programs and national database order specialized hospital 05.120 hospital in one disease profile-Oncology , tuberculosis, etc.
05.140 medical rehabilitation center for medical rehabilitation centers, and other medical institutions, rehabilitation of the patient 05.150 general medical institutions and services that have not been previously classified 05.200 outpatient medical centres and doctoral institution 05.210 (ambulance), a health care center in 05.220 family physician practice 05.230 dental institutions and by other institutions 05.240 health points the rest of the 05.250 outpatient institutions not classified above, and paramedical services provided to health-care services 05.300 05.310

The blood of the 05.320 emergency medical authorities 05.330 AIDS from spreading in the country 05.340 hygienic and epidemiological surveillance of food safety assurance 05.350 coordination of the national sanitary surveillance 05.360 05.390 other health promotion activities not classified above 05.600 other health care services that are not classified in the above report, 05.620 records and control national pharmaceutical inspection, health compulsory insurance State Agency and other services 05.800 health programs activities and services, 05.801, sexually transmitted Infection, and contagious skin disease diagnosis, treatment and control of tuberculosis and chronic 05.804 lung disease from spreading 05.805 Psychiatry 05.806 Oncology and Hematology 05.807 mother and child health care 05.808 diabetes program, drug addiction and Alcoholism 05.809 toksikomānij control 05.810 disaster medical program Burns 05.811 program 05.812 medical rehabilitation program 05.813 tertiary health care 05.814 the base program 05.817 the other activities and services not classified above 06.000 social insurance and social security 06.010 social security and the social security administration and management 06.099 investment in social insurance and social security social insurance 06.110 06.100 maternity and sickness benefits, paternity benefits under the law "On maternity and sickness insurance" 06.111 maternity and paternity benefits, sickness benefits 06.120 06.112 special 06.130 national pension program pension in accordance with the law "on State pensions" and legislation on retirement pensions 06.131 06.132 old-age pensions disability pensions survivors ' 06.133 retirement 06.134 retirement pension 06.140 employment expenses in accordance with the law "on insurance against unemployment" 06.141 06.142 Unemployment unemployment benefits grants for Retraining and skills 06.143 the 06.150 State social benefits, compensation and social assistance 06.151 State social benefits for families with children and the birth of a child care allowance, family allowance, the allowance of the country at the State family benefit for a disabled child Allowance and benefits 06.152 guardian and guardian of the audžuģimen allowance for child maintenance and remuneration of guardian's duties , the consideration for the exercise of the 06.153 of the audžuģimen State social security allowance allowance Allowance 06.154 funeral 06.155 and help disadvantaged people 06.156 allowance to compensate transport expenses of the disabled who have mobility difficulties 06.157 benefits Chernobyl accident consequences liquidation members allowance and compensation for Chernobyl accident consequences liquidation members 06.158 other benefits and compensation including municipal social benefits, which are not classified in the above 06.160 pensions under the special regulations in accordance with the laws and regulations on the Chernobyl accident victims as a result of social population improvement of 06.170 contributions to the State social insurance pension insurance 06.172 06.171 unemployment insurance 06.174 other contributions 06.180 accidents at work and occupational diseases insurance according to the law "on compulsory social insurance against accidents at work and occupational diseases" 06.190 social security administration social security 06.210 06.200 child maintenance in the institution of the orphan Child care centers, children's homes, children (General type and with mental disabilities) , day centres, youth centres, social care 06.220 old people's homes and the residence authorities centers years old persons with disabilities residence authorities 06.230 homes and care centres for adult mentally ill persons, people with disabilities and by dedicated nursing home Rehabilitation Center (Visual, etc), daily centers monoline 06.240 disabled other social care accommodation for homeless shelters, social care centres and social service home 06.250 social care services that provide social care institutions that is not provided with accommodation centres and Territorial Division, which provides social care homes, day care centres for persons with mental disabilities, day rehabilitation centres for persons with physical disabilities, social assistance services, crisis centres for social assistance services 06.251 06.260 social and vocational rehabilitation, the other social care institutions and measures, not classified above prosthetic rehabilitation measures, technical accessories and other products vocational training and rehabilitation of people with disabilities, centres, specialized workshops for persons with mental disabilities and the blind, different types of social services, social and vocational rehabilitation of disabled persons with compensation for the adjustment of housing related expenses 06.270 social assistance administration management of a social service, health and capacity of the National Commission of physician expertise. Grant the State social benefits and social assistance services 06.300 other social insurance and social care expenditure not classified above 06.310 central accounting 06.320 family courts and pagastties 07.000 of environmental protection, radiation safety, and hazardous waste management, housing and utilities holding 07.010 environmental control and management, radiation safety and control of hazardous waste management and governance, housing and communal services of the holding management investment holding 07.100 apartments 07.099 and utilities 07.110 farm Apartment utilities 07.120 security development 07.130
Housing and utility farm support measures, not classified above 07.200 water supply water supply. Subsidies for water supply development. Collection of information and service, the collection of statistics and other measures related to the supply of water 07.300

07.310 environmental protection measures all types of waste management. Subsidies for the waste management system development (construction and maintenance). Expenditure for street cleaning. Sewerage 07.320 environmental protection environmental protection. Environmental pollution control and management. Territorial planning, geological research, rural development and reform, continuation of the especially protected natural areas management and maintenance 07.321 environmental monitoring spatial planning jobs 07.322 07.323 jobs 07.324 prospecting expenditures statutory reform for rural development and the continuation of the measures and priorities 07.330 other environmental protection and all types of waste management measures, not classified above 07.400 street lighting street lighting management , street lighting standards and controls. Expenditure for street lighting needs 07.500 other environmental (including nature) measures and other measures of housing and communal services of the holding area, not classified above 08.000 leisure, sports, culture and religion, culture and Sport 08.010 religious affairs administration and management 08.099 investment 08.100 sports and free-time activities for the preparation of 08.110 Athlete centre children and youth sports schools, as well as grants to schools for sports 08.120 sports 08.130 sports, other sports authority Vice-President of , sports stadiums, palaces, swimming pools, skating rink, etc.
central accounting 08.150 08.140 grants to sports activities 08.210 library 08.220 08.200 culture museums and exhibitions 08.230 cultural palaces, houses, clubs, Theatre plays and 08.240 koncertdarbīb 08.250 of cultural events and art of 08.251 cultural activities 08.252 artwork purchase 08.260 folk art amateur collective head of State salaries and social security payments 08.270 other cultural institutions not classified above 08.280 central accounting and other support for 08.290 grants and cultural associations, cultural activities , including newspapers, magazines, books for picking 08.300 radio, television, publishing and television 08.310 radio 08.311 radio 08.312 television 08.313 national radio and Television Council, 08.330 publishing house 08.400 religion 08.500 motion picture Film industry reception taking the short film 08.520 08.510 feature film accepted measures and Other 08.530 institutions 08.600 leisure, sports, cultural and religious activities, not classified above 09.000 fuel and energy services and measures 09.010 fuel and energy services in the Administration and management of investment 09.100 09.099 fuel 09.110 hard solid mineral fuels mineral fuels (peat, etc.), fuel industry. Activities and services associated with fuel supply, processing, storage, 09.120 oil and gas extraction, processing, transport and distribution of oil and gas extraction, processing, transport and distribution and service administration. Natural gas, oil and high-quality treatment of the pievadgāz oilfield (offshore shelf or shale). The gas supply to the city (regardless of the gas composition). Services related to the operation or control of the Organization and preservation. Financial support in the form of loans and grants the oil extraction industry, crude oil refining and related liquid and gaseous products. Information and statistics on all oil and natural gas production and use of nuclear fuel 09.130 fuel 09.140 the rest of the fuel-related activities and services management, which used alcohol as fuel, coke and wood waste, exhaust gas and other fuel types. Services, offices and units that deal with the material for the rational use of energy. Services, which prepares and disseminates information, gather statistics on the production of such fuels and use the rest to 09.150 fuel farm related services electricity and other energy 09.200 resources 09.210 electricity Elektroenerģētisk affairs management and monitoring (traditional sources of electricity, heat and water, not traditional – wind and solar energy). Production, delivery and use, implementation and control. Services that support power supply development. Grants for the development of the energy supply systems. Construction of the power supply (including power transmission and distribution). The provision of information in the field of electricity and the production of statistics in these matters 09.220 other energonesēj, excluding electricity, hot water, steam, hot air, monitoring, etc. of production energy measures fuel and energy 09.300 activities not classified above 10,000 agriculture (farming), forestry and fisheries agricultural (farming) 10.010, forestry, fisheries and the fisheries administration and management of investment in agriculture 10.099 10100 (farming) 10.110 control, monitoring, certification and other services in the food chain national veterinary surveillance and control activities. Milk quotas and control. National and European Union support for the Administration, control and monitoring. Public control and monitoring of plant protection agents, fertilizers, plants and plant products, plant varieties, seed and planting material of the movement. Comparison of plant varieties. Breeding and processing of data. The characteristics of animals, herd and tracking and tagging animals. Agriculture, forestry and wood processing equipment used in the testing, certification and implements the national agro-technical surveillance 10.120 reform

Agrarian reform and land acquisition and service management. Services dealing with design, field management, land reform and development, the acquisition of land and building these things, land ownership and use rights transformation and redistribution of agricultural land, cultivated areas, farm development. Land reform costs in agriculture. The cost of landowners whose property rights on the ground have changed. Institutions dealing with information and statistical data on land reform. The Central Land Commission. The State land service of the administrative authorities. Compensation cost for land compensation certificates 10.130 agricultural improvement measures related to the improvement of fertility of land, obtaining information about soil fertility, flood control, drainage system construction, maintenance and operation, as well as reclamation cadastre. The fisheries administration and management of the fish resources, reproduction and protection of fishing licences for agricultural production support 10.160 producers and processors 10.200 forestry 10.210 national forest service forest management and use of regulatory compliance laws. Forest monitoring and forest of the pathological condition monitoring. Basic material certification and the certification of the basic material. Advice for forest owners on forestry issues and relevant legislative requirements. Forest fire management and forest fire. Scientific research management of forests. Public information on the State of forest resources and their use. Permission, licence, licensing, certification, and other laws and regulations of the service in the specified natural persons. The information and the collection of statistics and the service of the forest and hunting resource situation and utilization of fisheries Mežzinātn 10.310 10,290 10.300 fishery management measures of fishery monitoring, including information and the production of statistics and dissemination. Fishing in the sea and coastal waters 10.400 other agricultural (farming), forestry and fishing activities not classified above 11,000 mining, industry, construction, mineral resources (excluding fuel) 11.010 mining, industry, construction administration and management of the investment of 11.099 11100 mining (mineral resources, except fuels) mining extraction and the work of the administration. Companies and institutions related to the operation, saving deposits, the management of the industrial mineral development. Here lists the metal-containing sand, clay, salt, and gypsum industry 11.200 services dealing with industrial development, expansion and improvement of the construction of 11,400 11,300 General mining, manufacturing and construction activity, not classified above 12,000 Transport, communication, Transport and communication services 12.010 management 12.099 investment road road and Highway 12.100 construction administration, including city roads, street and sidewalk service. Road and highway transport, which applies mainly to road use. Here also accounts for public transport (passenger and freight) service system. Organizations that deal with road and siding maintenance (including repair). The services involved in the management of road use and control (for example, vehicle and driver licensing), road safety officer, involved in the carriage of cargo size and timing, etc. Services, which regulates the public road system, driving down tariffs for public transportation, incentives or free. Information and statistical system 12.110 grants public transport organizations, the purchase of buses and other expenses 12.200 waterborne transport institutions, plan, project, road, extends, enhances the maritime structure or work, passenger or freight movements or monitoring, licensing, make adjustments. Here lists all the expenditure related to the functioning of ports and navigation channels (natural and artificially created), berths, Terminal Beach, etc. Water transport operation and management services, except construction. Services dealing with the supply of information and statistics of 12,300 rail transport rail (including street and other urban rail) Housing Authority. Services that plans, designs, builds, extends the railway embankment, regardless of whether they are located on the ground, above ground or underground (tunnels, underground pārvado, tilto etc.), or to carry out such work monitoring, licensing, regulation. All types of expenditure for these jobs. Also includes services that provide general information to the public and technical information industry. Statistics on rail construction. The track system operation and management services. The track function – long distance and urban inner track, fast intercity communication, street track. Services dealing with rail systems operation and maintenance in good condition. Services that perform regulatory functions in relation to the condition of the rolling stock, railway embankment stability, movement patterns, passenger safety, cargo safety, etc. Services that provide support to the system of grants and benefits for the employees in the form of the purchase of the rolling stock, the maintenance and repair. Services, which regulates freight rates and passenger fares and provide subsidies for those costs. Information and statistical services 12,400 air traffic

Air transport operations for the provision of the necessary infrastructure (airport, runway, Terminal, hangar, navigational aids and equipment, air traffic control services, etc.), use the function, construction, maintenance, and monitoring. With the air transportation operation of the required infrastructure (airport, runway, Terminal, hangar, navigational aids and equipment, air traffic control services, etc.), use the function, construction, maintenance and monitoring of the activities and services administration. Air carriers and aviation job analyst licensing, certification of aircraft operators, aircraft registration, crew and maintenance of surface Specialist certification and operational inspections of foreign aircraft and their crews, airport, aerodrome inspection and other activities the provisioning object, equipment, technical certification and performance monitoring, air traffic control company object and the action providing the equipment, devices, techniques, etc. certification, airport and air traffic management specialist certification and operational monitoring, flight safety and aviation security planning, implementation and monitoring, etc. Monitoring and control (aircraft, crew, maintenance organisations, licensing and inspections, rules on security measures for passengers, aviation accident and incident investigation, etc.). Radio and satellite navigation equipment certification, emergency rescue services management, General Aviation Regulation and control. Statistics for informing the public about the development process of the 12,500 pipeline transport and other types of transport systems and services to the construction of the pipeline, as well as the construction of the transport system (monorail, funicular railways, aircraft cables, etc.). Services, which plans to expand the project, or increase the pipeline or which monitors and regulates the job. Expenditure for construction works. Services that provide information to the public and technical information and services dealing with statistics on the transport system in construction of Transport systems of 12,600 and services, not classified above The transport systems, which are not classified in any of the Group of up to 12,500 12.100 12,700 communications postal and electronic communications network for the governing body. Here classified services, dealing with postal and electronic communications network installation, maintenance and operation of the service or support or control such systems. Institutions and services that promote the postal and electronic communications industry development and dealing with mail and electronic communications service expansion and modernisation. Services related to the provision of support to the postal and electronic communications sector, loans, grants and subsidies, etc. services dealing with postal and electronic communications sectors and regulation management of scarce resources, determine and promote the postal and electronic communications market development, establish tariffs, cooperate with other bodies, other State regulators and the institutions of the European Union other transport, 12,800 electronic communications and postal services for other transport , electronic communications and postal services and services that are not classified above the transport organizations 13421 grants to cover expenditure to compensate for the transport facilities for the disabled of Group I and II and the politically repressed persons 13,000 overall economic activity and services 13.010 other economic activities, administration and management of investment trade 13.099 13.100 (including warehouse holding), hotel and restaurant activities 13.110 trade (including the warehouse holding) 13.120 hotel and restaurant activity 13.130 general trading , hotel and restaurant activities not classified above 13.200 Tourism tourism administration and 13.210 management Economic and commercial activity 13.400 (excluding State employment service) general economic and commercial Affairs and services (except for general work) includes general economic policy and of general economic activity (export and import trade in General, international financial affairs, commodities and securities markets, the General income control, banking supervision , general trade promotion activities, general management) Regulation of monopoly or supporting and other marketing and market constraints that cannot be attributed to the first 12 key functions. It also includes the offices or institutions, who runs the patent, trade mark and copyright offices, Bureau of hydrological and GEODESIC, administration and the like. Here include the price and another to extend the control of the manufacturer, which can be classified in one of the preceding main groups subgroups, as well as the privatization of State property and privatization of the residential management, Treasury account service, the operation of the business register. National material reserves, the State administration of building materials stocks and restoring (national material reserves, acceptance, storage, quality, transport and marketing) Meteorological Service Meteorological 13.410 service case management, policy and planning, labour market administration 13.500 State employment service, labour protection and labour legislation of State control and monitoring grants temporary community work organizing 13.600 overall economic activity and services, not classified above 14,000 other expenditure that is not reflected in major domestic expenditure 14.100 commitments 14.110 domestic debt interest payment expenses for services national 14.130 internal debt for the sort of rehabilitated citizens Compensation 14.140 14.150 different compensation of insolvent employers, employees and various recovery compensation the employee claims guarantee 14.151 Fund Administration. Insolvency administration 14.152 employee claims guarantee fund for municipal debt interest 14.180 installment 14.200 expenditure external State commitments 14.210 national foreign debt interest installment 14.230

Expenditure on services in the external debt for the sort of other levels of Government 14.300 payments and settlement 14.310 settlement with State authorities in general dealings with municipal budget 14.320 in 14.321 Settlement of other local education services provided for other Settlement 14.322 municipal social assistance services provided by the authorities of the other settlement in 14.340 14.323 payments financial cohesion fund grant from national 14.341 General 14.342 municipal contributions financial cohesion fund 14.350 Mērķdotācij from the State budget to local authorities and national institutions of education measures Mērķdotācij 14.351 14.352 of Mērķdotācij cultural events investment cities 14.353 Mērķdotācij, parishes and districts 14.354 Mērķdotācij planning regions, districts and local government planning for the development of 14.400 expenditure contingencies 14,500 other expenditure not classified in other basic financial Minister o. Spurdziņš