Define Programs
Programs: The activities of an association grouped on the basis of common objectives. The programs are included of elements that can be further classified into tasks and components.
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Object of Expenditure (Objects): It is a categorization of expenditures based on the kind of goods or services received. For illustration, the budget group of Personal Services comprises the objects of Salaries and Wages and Staff Benefits.
Element: It is a subdivision of a budgetary program and the second stage of the program structure in the Uniform Codes Manual.
Year of Budget (YOB): In this the fiscal year revenues and expenses are recognized. For revenues, this is usually the fiscal year whenever revenues are earned. For expenses, this is usually the fiscal year whenever obligations, compri
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