(1) The expenditure in the draft of the estimates must set out —
(a) the appropriations arranged by expenditure vote under the instructions of the Government Agency;
(b) the outcomes and outputs associated with the money to be expended by each expenditure vote;
(c) expenditure for each expenditure vote presented in a form to support performance-based budgeting linking financial and non-financial performance for each expenditure vote, from a date to be determined by the Minister;
(d) additional details on expenditure for each expenditure vote presented by aggregated economic classifications that distinguish between —
(i) personnel expenditure,
(ii) non-personnel recurrent expenditure showing operational expenditure for the Government Agency administering the expenditure vote distinct from funds to be paid to other entities or individuals, including in the form of transfers and subsidies or expenditure, and
(iii) other information as the Minister considers necessary.
(2) An accounting officer shall submit to the Permanent Secretary in the Ministry responsible for finance —
(a) estimates of proposed current expenditure to be incurred during the following financial year;
(b) estimates of proposed capital expenditure to be incurred during the following financial year;
(c) revised estimates of expenditure, capital and current, in respect of the current financial year;
(d) forecasts in respect of the 2 financial years succeeding the following financial year.
(3) In preparing the expenditure in the draft of the estimates, an accounting officer shall, by the required due date specified by the Permanent Secretary in the Ministry responsible for finance —
(a) complete all the required sections of the budget forms;
(b) carefully scrutinise all items of expenditure to ensure that—
(i) services which are no longer essential are eliminated,
(ii) all necessary services are provided at a reasonable cost,
(iii) new projects or programmes are analysed in detail giving —
(A) the financial requirements for the financial years;
(B) an operation plan covering material and other inputs and personnel required; and
(iv) public funds are spent efficiently and effectively.