Heads of appropriation
55. For purposes of framing estimates, and of the review of appropriation accounts, the major heads "10 Forest and "65Capital Outlay on Forests" are divided into heads of appropriation as shown in Appendix II. Briefly, the heads are divided into minor heads which again are divided into primary units and items (detailed heads). The minor heads under "10 Forest" are (i) AGeneral Direction, (ii) BConservancy and Works, (iii) CEstablishment, (iv) D Interest on capital outlay, (v) ECharges in England, (vi) FLoss or Gain by Exchange. Examples of primary units are"Pay of officers" under "AGeneral Direction", "Live stock, stores, tools and plant" under "B Conservancy, etc." and "Allowances and honoraria" under "CEstablishment." Examples of items are "Carriage of tents and records", under "AGeneral DirectionContingencies", and "Roads and bridges" under "BConservancy, etc.7 Communications and buildings." The arrangement of minor heads, primary units and items as shown in each years Detailed Estimates should be very strictly adhered to in all accounts and returns vide paragraph 16 of the Budget Manual.