The Organizational Structure of Expenditures in the Budgets of Subjects of the Russian Federation and Local Budgets
The institutional structure of expenditures of the budgets of the subjects of the Russian Federation and local budgets — establishing expenditures of the respective budgets by main budgetary expenditure managers, sections, subsections, target items, and types of expenditures according to the functional classification of the budgets of the Russian Federation1.
Federal Law No. 176-FZ dated December 22, 2005, "On Amending Federal Law 'On the Budget Classification of the Russian Federation' and the Budget Code of the Russian Federation" dated December 22, 2005, as amended on December 22, 2005, Article 2, paragraph 3 // RSZ RF. 2005. No. 52. Item 5589. ↩