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specific expenditure, the estimate of the grant should, 
in like manner, be shown under a distinct head, and 
the expenditure in respect of which it is made should 
be shown also, if possible, under a separate head below 
the total ordinary expenditure of the Colony. 
218. There should be no head for ‘‘ Arrears of 
Revenue.”” Interest received on arrears of revenue 
should be brought to account under the same head as 
the revenue of which the arrears accrued. 
219. The Estimates of Expenditure should be 
framed so as to show as nearly as possible the amounts 
which it is expected will actually be spent during the 
year. No deductions will, however, be made from the 
total of the Iistimates, or of any head, on account of 
probable savings on salaries owing to the absence of 
officers on leave, or on account of any general pre- 
sumption that the expenditure will be kept within the 
estimate. 
220. Each head of department is responsible that 
all services that can be reasonably foreseen are in- 
cluded in his departmental estimate and that no un- 
authorised increase of salary is inserted therein. 
221. Under the heading for each department there 
will be two sub-divisions—** Personal Emoluments ’’ 
and ‘‘ Other Charges.” 
222. All items whatsoever of personal emoluments 
bo public officers will appear under ‘* Personal Emolu- 
ments ’, which will, therefore, include (besides 
salaries) personal, duty, entertainment, and house 
allowances, allowances in lieu of quarters, fuel, and 
light, clothing allowances paid in money, fees and 
percentages or commissions. Each allowance will be 
described in a separate line, and not included with 
the salary, but the whole of the personal emoluments 
of each officer in respect of each department will be