Basic concepts of the budget Here you will find documentation to help to understand the main budgetary concepts. Documents Guide of the basic concepts of the Budget (PDF) [Cat] Guide of the basic concepts in infographics 1.- General elements [Cat] 2.- The Executive Budget system [Cat] 3.- Budget elaboration and approval [Cat] 4.- Budget execution and outturn [Cat] 5.- Main budget documents [Cat] 6.- Available information regarding the Budget [Cat]