Functional Classification of Expenditures of the Budgets of the Russian Federation
Functional classification of expenditures of the budgets of the Russian Federation is a grouping of expenditures of all levels of the budget system of the Russian Federation and reflects the direction of budget funds for performing the main functions of the state and addressing local issues, including financing the implementation of normative legal acts.1.
Federal Law No. 115-FZ dated August 15, 1996 "On the Budget Classification of the Russian Federation", as amended on December 22, 2005, Article 3 // Official Gazette of the Russian Federation. 1996. No. 34. Art. 4030. ↩