*The amounts are in ALL
Click with the left (left click) to pass a level above the category and click back to return a category back
Budget Expenditures Economic Classification is based on the system suggested by the International Monetary Fund for Public Finance Statistics (IMF, 2001 Government Finance Statistics Manual, Chapter 6) with the intention to increase transparency in the use of public funds.
The proposed classification of transactions complies with Law No. 9936, dated 26.6.2008 On the Management of the Budgetary System in the Republic of Albania, Article 11, Budget Classifications, in which is provided the economic classification of transactions according to their nature and International Accounting Standards (IPSAS 1, points 46, 112, 116).
Actual Expenditures refers to the definition used in the International Public Sector Accounting Standard 24 (IFAC 2013, page 801) for Actual Amounts, which are described as amounts resulting from the execution of the budget.
This classification was realized after considering transactions carried out by all public institutions in accordance with the new administrative - territorial division under Law No. 115, dated 31.07.2014, On the Administrative-Territorial Division of Local Government Units in the Republic of Albania. This also applies to classifications previous to the enforcement of the Law on the Territorial Administrative Division.


*The amounts are in ALL
Click with the left (left click) to pass a level above the category and click back to return a category back
Budget Expenditures Economic Classification is based on the system suggested by the International Monetary Fund for Public Finance Statistics (IMF, 2001 Government Finance Statistics Manual, Chapter 6) with the intention to increase transparency in the use of public funds.
The proposed classification of transactions complies with Law No. 9936, dated 26.6.2008 On the Management of the Budgetary System in the Republic of Albania, Article 11, Budget Classifications, in which is provided the economic classification of transactions according to their nature and International Accounting Standards (IPSAS 1, points 46, 112, 116).
Actual Expenditures refers to the definition used in the International Public Sector Accounting Standard 24 (IFAC 2013, page 801) for Actual Amounts, which are described as amounts resulting from the execution of the budget.
This classification was realized after considering transactions carried out by all public institutions in accordance with the new administrative - territorial division under Law No. 115, dated 31.07.2014, On the Administrative-Territorial Division of Local Government Units in the Republic of Albania. This also applies to classifications previous to the enforcement of the Law on the Territorial Administrative Division.

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Money Mapping is designed by USAID's Planning and Local Governance Project (PLGP) in cooperation with the Albanian Institute of Science (AIS) as a platform to increase transparency on the budgets and expenditures of the local government units. Data on this site is collected from National Treasury System information for six partner municipalities and has not been altered. The site is maintained and operated solely by the Albanian Institute of Science and not by USAID or the U.S. Government.