(1) The amount of expenditure proposed on behalf of each ministry should generally be kept under separate headings. However, the Minister of Finance may include the amount of expenses proposed for two or more ministries and departments under one heading, or keep the amount of expenses that cannot be easily classified under a specific ministry under one heading.
(2) In each heading, the details of all the proposed expenditure amount and then the detailed description of each expenditure amount divided into sub-headings should be mentioned. Such details can be discussed in the meeting. However, in the case of expenditure on the accumulated fund, the approval of the meeting is not required.