Budget Code of the Russian Federation

On June 9, 1997, the draft Budget Code was submitted to the State Duma . June 13 was adopted by deputies in the first reading, and on July 3 in the second and third. Then he was sent to the Federation Council , where he was rejected on July 9, 1998.

The budget code of the Russian Federation was adopted by the State Duma and approved by the Federation Council on July 17, 1998 after a meeting of the conciliation commission of the chambers of the Federal Assembly of the Russian Federation ^[1] .

Signed by President of the Russian Federation Boris Yeltsin on July 31, 1998, entered into force on January 1, 2000 (according to the Federal Law of July 9, 1999 N 159-ФЗ “On the Implementation of the Budget Code of the Russian Federation”) ^[2] .

The budget code consists of a preamble, 5 parts, 10 sections, 31 chapters and 388 articles ^[3] .

Part one. General Provisions

• Chapter 1. Budget legislation of the Russian Federation
• Chapter 2. Budgetary powers of the Russian Federation, constituent entities of the Russian Federation and municipalities

Part two. Budget system of the Russian Federation

• Section I. Budgetary device of the Russian Federation

• Chapter 3. The budget system of the Russian Federation
• Chapter 4. Budget classification of the Russian Federation
• Chapter 5. The principles of the budget system of the Russian Federation

• Section II. Budget revenues

• Chapter 6. General provisions on budget revenues
• Chapter 7. Revenues of the federal budget
• Chapter 8. Budget revenues of the constituent entities of the Russian Federation
• Chapter 9. Revenues of local budgets

• Section III. Budget expenditures

• Chapter 10. General Provisions on Budget Expenditures
• Chapter 11. Expenditure obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities

• Section IV. Budget balance

• Chapter 13. The budget deficit and sources of financing
• Chapter 13.2. Use of oil and gas revenues of the federal budget
• Chapter 14. State and municipal debt
• Chapter 15. External debt claims of the Russian Federation
• Chapter 16. Intergovernmental transfers
• Chapter 17. The budgets of state extra-budgetary funds

Part three. The budget process in the Russian Federation

• Section V. Participants in the budget process

• Chapter 18. Powers of participants in the budget process
• Chapter 19. Powers of participants in the budget process of the federal level
• Chapter 19.1. The implementation of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local authorities with the introduction of a temporary financial administration

• Section VI. Budgeting

• Chapter 20. Basics of drafting budgets

• Section VII. Review and approval of budgets

• Chapter 21. Basics of consideration and approval of budgets
• Chapter 22. Consideration and approval of the federal law on the federal budget
• Chapter 23. Amendment of the Federal Law on the Federal Budget

• Section VIII. Budget execution

• Chapter 24. Fundamentals of budget execution
• Chapter 24.1. Execution of judicial acts on foreclosure of funds from the budgets of the budget system of the Russian Federation

• Section VIII.1. Preparation, external review, review and approval of budget statements

• Chapter 25.1. Basics of compiling, external review, review and approval of budget reporting
• Chapter 25.2. Preparation, external review, review and approval of the budget reporting of the Russian Federation

• Section IX. State (municipal) financial control

• Chapter 26. Fundamentals of state (municipal) financial control
• Chapter 27. - expired

Part Four Budget violations and budget enforcement measures

• Chapter 28. - expired
• Chapter 29. General provisions on budget violations and the application of budgetary measures of coercion
• Chapter 30. Types of budget violations and budgetary coercive measures used for their commission

Part Five Final Provisions

• Tax Code of Russia

• Budget Code of the Russian Federation