department of planning and budget l may 2002 i expenditure structure table contents page introduction ii a general b levels definitions coding 1 operating expenses fixed asset 21 c debt service 27 d budgetary convenience codes 29 budgetl the is mechanism for classifying in systematic manner different types expenditures collecting information used accounting control financial management budgeting purposes character broadest grouping based on designated use characters consist three major divisions 2 object subdivision which describes an aggregation objects 3 organization subobjects 4 subobject distinct 5 classification code consists four digits identify following components first digit denotes such as
