the year. Every head of expenditure shall include, as far as possible, all the items relating to that particular service so as to show clearly the total estimated cost of that service during the year.
191. Each head of department is responsible that all services that can be reasonably foreseen are included in his departmental estimate and that no unauthorised increase of salary is inserted therein.
192. Under the heading for each department there shall be two sub-divisions --"Personal Emoluments" and "Other Charges ".
193. All items whatsoever of personal emoluments to public officers shall appear under "Personal Emoluments", which will, therefore, include (besides salaries) personal, duty, entertainment, cost of living, acting, expatriation, and house allowances, allowances in lieu of quarters, fuel, and light, clothing allowances paid in money, fees and percentages or commissions. Travelling and transport allowances are granted in consideration of expenditure incurred on public service and are not therefore items of personal emoluments. Pen- sionable emoluments should be distinguished from those not pensionable by a star or other indication.
194. Where an officer receives emoluments under more than one head the fact will be indicated by cross references or explanatory footnotes. Any pension or compensation allowance, or other emolument in respect of public service, including the provision of an official residence, shall be similarly shown.
195. The sub-division "Other Charges" shall include all services other than personal emoluments which can be properly apportioned to the particular department. Items of expenditure which are not annually recurrent shall be shown separately.
196. Each head of expenditure shall be divided into such sub-heads as may be decided in the case of each Territory. The total personal emoluments of each department will make up one sub-head and small items under "Other Charges" not of a distinctive character may be grouped under a sub-head of Incidental Expenses". Items not so grouped shall be shown as separate sub-heads. No provision is to be made for "Unforeseen Expenditure ". 197. No items of receipt or expenditure shall be included under the head "Miscellaneous" which can appropriately be placed under any other head, and, if necessary, new sub-heads shall be opened for any such items.
198. New heads or sub-heads shall be opened for items of receipt or expenditure not properly falling within any of those already appearing in the Estimates.
199. If the total estimated expenditure of the year is expected to exceed the total estimated revenue a footnote should explain in what manner it is to be met, and in the Appropriation Law the expenditure for the year shall be made a charge on the revenue of the year "and other funds of the Territory ".
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