GRBS (Glavny Rasporyaditel' Byudshetnykh Sredstv), a chief controller of budget funds, is a public body responsible for the distribution of federal, regional or local public funds. Sometimes, this function can also be assigned to most prominent actors among publicly funded institutions, such as a significant academic, educational, health or media institution.

A chief controller is also responsible for inspecting and approving budget estimates of incomes and costs of their subordinate bodies; preparing detailed budget profiles; distributing limits of budget commitments; and executing of the corresponding part of the budget.

Chief controllers are accountable to the Federal Treasury of Russia. They present regular reports on federal budget execution.

Functional Classification of (Budget) Spending (Funktsional'naya Klassifikatsiya Raskhodov, FKR) is a representation of budget spending (on all budget levels) sorted into groups. It reflects the spending directions aimed at performing basic state functions.

Special-Purpose Items of Budget Spending