Set of guiding propositions that guide budgetary processes and practices, with a view to giving them stability and consistency, especially with regard to their Transparency and its control by the Legislative Power and other institutions of society.

• Specific Concepts: Principle of Budget Annuality { Principle of Periodicity , Annuality (Principle) , Periodicity (Principle) }, Principle of Economicity { Economicity (Principle) }, Budget Specificity Principle { Principle of Discrimination , Specificity (Principle) , Discrimination (Principle) }, Principle of Budgetary Exclusivity { Exclusivity (Principle) }, Principle of Non-Linking Revenue { Non-Linking of Revenues (Principle) }, Principle of Budgetary Unity { Principle of Totality , Unity (Principle) , Totality (Principle) }, Budget Universality Principle { Universality (Principle) }, Budget Balance Principle { Balance (Principle) } It is Gross Budget Principle { Gross Budget (Principle) }.