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Classification of budget appropriations. The BSL should specify the classification of expenditure approved annually in an appropriation act(s). In complianceoriented budget systems, thousands of budget line items may be approved by the legislature. In modern budget systems, the units of vote for appropriations are usually broad-based programs (or outcomes or outputs). In such systems, the BSL or government regulations would elaborate on the degree to which expenditures need to be disaggregated, especially for the purposes of expenditure control. Detailed classification systems for statistical reporting, such as the functional and economic classifications of spending, can also be specified by a government regulation.