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According to the Decree on Budgetary Classification, expenditures are classified based on their affiliation with programs pursuant to Sections 12 and 13 of the Budgetary Rules. The basic unit of a program is an action. Programs registered in the EDS (Grant Registration System) and SMVS (Asset Management System for Property Matters) may be further divided into titles, subtitles, and subsets of subtitles.

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