Target Articles and Types of Budget Expenditures
Target articles and types of expenditures of budgets - a list and codes of target articles and (or) types of budget expenditures, the financial support for which from January 1, 2008, is provided through subsidies or inter-budgetary grants, are determined in accordance with the procedures established by the financial authority responsible for preparing and organizing the implementation of the budget from which these subsidies and inter-budgetary grants are provided1.
Federal Law No. 63-FZ dated April 26, 2007, "On Amending the Budget Code of the Russian Federation in Part Relating to Regulation of the Budget Process and Bringing Certain Legislative Acts of the Russian Federation into Conformity with the Budget Legislation of the Russian Federation," as amended on August 4, 2023, Article 5, paragraph 17 // Official Gazette of the Russian Federation. 2007. No. 18. P. 2117. ↩