Classification structure that qualitatively defines the budget schedule. It must answer, in a clear and objective way, the classic questions that characterize the act of budgeting, being, from an operational point of view, composed of the following blocks of information: classification by sphere, Institutional Classification, Functional Classification, programmatic structure and main information of the Program and action. Program Finalistic

Set of budgetary and non-budgetary actions of a responsible unit sufficient to face a societal problem, according to objectives and goals.

• General Concept: Program.