Instrument to support the Union's budgetary processes that contains instructions for preparing the Union's budgets. It is prepared and published annually by the Federal Budget Secretariat (SOF), at the beginning of the process of preparing the budget proposal for the subsequent year. It comprises, among others, the following topics: Federal Planning and Budget System; Budgetary Concepts; Revenue; Expense; Preparation of the Project Budgetary Guidelines Law; Preparation of the Budget Proposal; Monitoring and Control of Execution; Budgetary Classification Tables and Budgetary Legislation.

• See also: Federal Budget Office (SOF).