Expanding Cells - Click on Reference

Does anyone know if there is a way or how to click on a particular cell to make it expand. I do not want to use the group function and use the +/- on the side to expand or minimize, but would rather be able to click on a cell to make it expand. Overall, the concept would be the same as Grouping then being able to expand and minimize.

For example - click on Process (C2) - which would make Type 1, 2 & 3 expand out, then be able to client on Type 1 to make Fund 1, 2 & 3 expand.

Thank you.

I've attached a copy of the basic spreadsheet Procedures - Excel Build Up.xlsx