- The expenditure side of a budget estimate shall be classified under major heads, minor heads, subordinate heads and primary units, -

(a) "Major Head " means the principal head of accounts corresponding to the different services under which expenditure is classified in the budget estimate, and may be divided into two or more minor heads;

(b) "Minor Head " means the head of accounts immediately subordinate to a major head under which each major head is classified, and may be further subdivided into two or more subordinate heads;

(c) "Subordinate Head " means the head of accounts immediately subordinate to a minor head under which each minor head is classified and may be further subdivided into two or more primary units.

(d) "Primary unit " means the ultimate group or groups into which individual items of expenditure in the budget estimates are arranged].