Encyclopedia
Departmental Classification of Expenditures of the Federal Budget
The departmental classification of expenditures of the federal budget is a grouping of expenditures of the federal budget and reflects the distribution of budget funds among the main budgetary authorities of the federal budget1.
Federal Law No. 115-FZ dated August 15, 1996 "On the Budget Classification of the Russian Federation", as amended on December 22, 2005, Article 4 // Official Gazette of the Russian Federation. 1996. No. 34. Art. 4030. ↩