| Classification feature |
Types of managers of budget funds |
| belonging to the budget level of the budget system |
- managers of the central government level - managers of the level of federal subjects - managers of the level of local budgets |
| management level |
- managers - chief managers of budget funds |
| presence of subordinate managers and recipients |
- managers who have subordinate managers and recipients of budget funds- managers who do not have subordinate managers and recipients of budget funds |
| type of financial transactions |
- managers of budget allocations- managers of budget loans - managers of budget transfers |
| ownership form |
- managers – public authorities - managers – commercial private organizations |
