The institutional structure of expenditures of the federal budget
The departmental structure of expenditures of the federal budget — an appendix containing the departmental structure of expenditures of the federal budget for the next fiscal year and planning period (by main budgetary funds allocators, sections, subsections, target articles (federal state programs and non-programmatic directions of activities), groups of expenditure types according to the classification of expenditures of the federal budget) in accordance with the distribution of budget appropriations approved at the second reading1.
Budget Code of the Russian Federation dated 31.07.1998, as amended on 2026-07-01, Article 207, paragraph 1 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3823. ↩