imho

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Note added at 6 мин (2012-11-20 18:14:18 GMT)
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Article 31. Principle of Independence of Budgets
The principle of independence of budgets means the following:
the right and duty of state power bodies and bodies of local government to provide
independently for the balance of the appropriate budgets and efficient use of budgetary
resources;
the right and duty of state power bodies and bodies of local government to implement
independently the budgetary process except for the cases envisaged in the present Code;
the right of state power bodies and bodies of local government to specify, in compliance
with the legislation of the Russian Federation on taxes and fees, the taxes and fees the
revenues from which are due for transfer to the appropriate budgets of the budgetary
system of the Russian Federation;
the right of state power bodies and bodies of local government to define independently in
compliance with the present Code the forms and directions of spending the resources of
budgets (except for the expenses financed out of subsidies and subventions from other
budgets of the budgetary system of the Russian Federation);
the inadmissibility of the establishment of expenditure obligations for execution on
account of revenues and sources of financing deficits of other budgets of the budgetary
system of the Russian Federation, as well as of expenditure obligations to be discharged
simultaneously on account of funds from two or more budgets of the budgetary system of
the Russian Federation, on account of the resources of consolidated budgets, or without
specifying the budget to execute appropriate expenditure obligations;
the right of state power bodies and bodies of local government to allocate budgetary
resources for discharging expenditure obligations established by other state power bodies
and bodies of local government solely in the form of inter-budget transfers;
the inadmissibility of putting into force during the current fiscal year, by bodies of state
power and bodies of local government, of amendments to the budgetary legislation of the
Russian Federation and/or the legislation on taxes and fees or to the legislation on other
obligatory payments resulting in an increase of expenses and/or reduction of incomes of
other budgets without amending the laws (decisions) on the appropriate budgets to
envisage compensation of the increase of expenses or the reduction of incomes;
inadmissibility of withdrawal of additional income or savings in expenditures of budgets
obtained as a result of efficient administration of the budgets.

http://www1.worldbank.org/publicsector/pe/BudgetLaws/Budget_...

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Note added at 8 мин (2012-11-20 18:16:56 GMT)
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Не могу быть абсолютно уверен в точности перевода (не вчитывался), но, по крайней мере, размещено на сайте World Bank. :-))