Section 145 in The Orissa Municipal Corporation Act, 2003
145. Classification of budget head.
- The expenditure of a budget estimate shall be classified under major heads, minor heads, subordinate heads and primary units as described hereunder -(a)'major head' means the principal head of account corresponding to the different services under which expenditure is classified in the budget estimates and may be divided info 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; and(d)'primary unit' means the ultimate group or groups into which individual items of expenditure in the budget estimates are arranged.
