Estimates must —
(a) comprise revenue and inflows, including donor funds, and expenditure and outflows of the Government;
(b) be transparent, accountable, output and performance oriented and follow an internationally accepted budget classification system;
I distinguish between current expenditure and capital expenditure;
(d) have an aggregate expenditure ceiling for the financial year and for the 2 subsequent financial years immediately following the financial year and an indicative aggregate expenditure ceiling;
I contain the Estimate's balance and the financing required to finance the Estimates; and
(f) contain specific items of expenditure and amounts of appropriation allocated for a specific purpose.