Departmental Classification of Local Budget Expenditures
The departmental classification of expenditures of local budgets is a grouping of expenditures of local budgets and reflects the distribution of budget appropriations among the main budgetary authorities of local budgets by sections, subsections, target items, and types of expenditures according to the functional classification of the budgets of the Russian Federation, groups of expenditures, subject items, sub-items, and elements of expenditures according to the economic classification of the budgets of the Russian Federation (ceased to be in force as of 1999-12-31)1.
Budget Code of the Russian Federation dated 31.07.1998, amended on 1998-07-31, Article 25, paragraph 2, ceased to be in force as of 1999-12-31 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3823. ↩