Budget classification of the Russian Federation
The budget classification of the Russian Federation is a grouping of revenues, expenditures, and sources of financing deficits of budgets at all levels of the Russian Federation's budget system, types of federal (municipal) debt and federal (municipal) assets, used for preparing and executing budgets at all levels of the Russian Federation's budget system and ensuring comparability of indicators of budgets at all levels of the Russian Federation's budget system1.
Federal Law No. 115-FZ of August 15, 1996 "On the Budget Classification of the Russian Federation", as amended on December 22, 2005, Article 1 // Official Gazette of the Russian Federation. 1996. No. 34. Item 4030. ↩