1. Darkov and Maksimov, Finansovaya, 1975, pp. 9–10.
2. Zlobin, Gosudarstvennyy, 1970, p. 44. The classification of local budgets was ratified in a separate order.
3. Paragraphs indicate the ministries and agencies from which revenues come and articles identify branches within them. Zlobin, Gosudarststvennyy, 1970, pp. 45–46.
4. Yevdokimov, Kontrol’, 1974, p. 12 and also the note on p. 10.
5. Darkov and Maksimov, Finansovaya, 1975, p. 10.