What is an Allotment Class?

The Philippine National Budget is categorized in four (4) different expense classification called allotment class.

These expenditure classifications are as follows:

1. Personnel Services (PS);

2. Maintenance and other Operating Expenses (MOOE);

3. Financial Expenses (FinEx); and

4. Capital Outlays (CO).

Click on each expense classification to know the meaning of each one.