**2. The budget guidelines law**

In the Budget Guidelines Law (BGL), expenditure is classified through several criteria, the most important of which are functions, programs, nature of expenditure and elements, which leads to a more complex and more difficult codification, different interpretations for some of its components. The Law requires that some principles be observed in the execution of the budget, especially flexibility, that is, adaptation to new or unforeseeable situations. This flexibility necessary for public managers is extremely limited due to the restrictions imposed by the current legislation. In this sense, public administrators have great difficulty in defining the application of financial resources, by the legal limitation and by the population's demand for the services that they considered to be priorities.

Moreover, the system has laws that restrict, and on the other, increasingly demanding citizens who always demand more quality public services, lies the difficulty of determining the solution to find the best way to distribute resources. This article focuses on government programs that define how public administration seeks solutions to social problems. Each government program is linked to activities, to which are associated resources among which the financial necessary to carry out the actions that underlie the programs in question. For any expenditure that is desired, it is necessary to pre-exist the corresponding budget allocation. We seek to define budget allocations for each government program to optimize the available resource and meet the population's wishes. Budget allocations are distributed among the various Government Programs. Each Government program has an importance for the Public Administration in office, and must be defined to distribute the budget allocations for the activities related to it, and then the expenses necessary for the implementation of the Program can be made.
