Heads of appropriation

55. For purposes of framing estimates, and of the review of appropriation accounts, the major heads "10— Forest’’ and "65—Capital 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) A—General Direction, (ii) B—Conservancy and Works, (iii) C—Establishment, (iv) D— Interest on capital outlay, (v) E—Charges in England, (vi) F—Loss or Gain by Exchange. Examples of primary units are—"Pay of officers" under "A—General Direction", "Live stock, stores, tools and plant" under "B— Conservancy, etc." and "Allowances and honoraria" under "C—Establishment." Examples of items are "Carriage of tents and records", under "A—General Direction—Contingencies", and "Roads and bridges" under "B—Conservancy, etc.—7 Communications and buildings." The arrangement of minor heads, primary units and items as shown in each year’s Detailed Estimates should be very strictly adhered to in all accounts and returns vide paragraph 16 of the Budget Manual.