Encyclopedia

The Principle of Comprehensive (Aggregate) Coverage of Budget Expenditures

9 October 2026, 09:20

The principle of general (aggregate) coverage of budget expenditures means that budget expenditures cannot be linked to specific budget revenues and sources of financing the budget deficit, unless otherwise provided by law (decision) on the budget in the part relating to: subsidies and grants received from other budgets of the Russian Federation budget system; funds from targeted foreign credits, budget loans from the federal budget to the budget of a subject of the Russian Federation for financial support of the implementation of infrastructure projects and budget loans specified in paragraph 1 of article 93.9 of this Code; voluntary contributions, donations, as well as citizens' self-assessment funds, initiative payments provided for by articles 56 and 56.1 of Federal Law No. 131-FZ dated October 6, 2003 "On the General Principles of Local Self-Government in the Russian Federation" (hereinafter respectively - citizens' self-assessment funds, initiative payments); expenditures carried out by the budget in accordance with international agreements (treaties) involving the Russian Federation; expenditures of the budget carried out outside the territory of the Russian Federation; certain types of non-tax revenues proposed for introduction (reflection in the budget) starting from the next fiscal year; expenditures of the budget carried out in cases and within the limits of receipt of certain types of non-tax revenues¹.