The program is generally defined as "a consistent set of actions by a single ministry in pursuit of specific objectives defined in terms of goals of general interest, as well as the expected outcomes, and subject to evaluation." The program classification is used for public policy formulation, performance accountability, and performance monitoring. In France and in Madagascar, programs are grouped into missions, with a mission corresponding to a broad public policy. The characteristics of the programmatic nomenclature are examined more thoroughly in section C.
Any other classification deemed necessary. Depending on needs, other classifications may be introduced. The most widespread include a geographic classification, a classification by source of financing, and a classification for identifying poverty-reducing expenditures. The classification of financing sources is important for day-to-day management and macroeconomic analysis. It serves to distinguish, in the financial statements, domestically- financed expenditures (including the local currency counterpart of budget support) from project aid financed expenditures. Because some donors ask that budgetary expenditures relating to poverty reduction should be identified, some countries add an additional segment to the classification system to identify whether or not the activity or the budget item relates to objectives of the poverty reduction strategy. Similarly, from an analytical viewpoint, it may be useful to know which part of the country benefits from each of the government financial operations. This is difficult in most cases. A more realistic and more practical approach is to link the geographic classification with the location of the people who would benefit from the transaction, or the district where the service is provided. Generally speaking, the geographic classification is done one time only, establishing a definitive nomenclature for the territory and its constituent different parts.