State budget expenditure plan – the expenditure planned in the state budget approved by the Law on Budget Approval for the relevant year for the performance of state functions, provision of grants to municipal budgets and fulfilment of other state obligations. It presents the structure of expenditure planned to be incurred from the state budget in the current year, their change by year, identifies measures for which the largest amount of funds are planned to be financed from the state budget (state priorities), as well as planned expenditure according to the institutions responsible for the use of these funds (appropriation managers).