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The federal law was adopted with a view to creating and spending a pool of monetary resources destined to finance governmental tasks and undertakings in 2006.

The law contains budgetary proposals which are directed towards realizing the strategic goals and priorities of Russia's social and economic development, as defined by the President's address to the Federal Assembly and the President's budgetary address to the Federal Assembly ”Budgetary Policies in 2006“.

The federal budget's revenues for 2006, the size of the public debt of the Russian Federation and the sources for reimbursing it, as well as the total amount of federal budget expenditures for 2006 are all confirmed by the federal law.

The basic feature of the federal budget for 2006 is that its expenditures are organized in view of four priority national projects: agriculture, health care, education and housing.