Procedural programming divides sequences of statements and conditional constructs into separate blocks called procedures that are parameterized over arguments that are (non-functional) values.
Functional programming is the same except that functions are first-class values, so they can be passed as arguments to other functions and returned as results from function calls.
Note that functional programming is a generalization of procedural programming in this interpretation. However, a minority interpret "functional programming" to mean side-effect-free which is quite different but irrelevant for all major functional languages except Haskell.
