70 
shown together. Pensionable offices should be dis: 
tinguished from those not pensionable by a star or 
other indication. 
223. Where salaries are increased by regular incre- 
ments, the minimum and maximum salaries, with the 
incremeént, should be stated within brackets, - the 
amount payable within the year being inserted in the 
estimate. 
224. 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 re- 
spect of public service, including the provision of an 
official residence, will be similarly shown. 
225. Allowances made in reimbursement of public 
expenses, such as horse, forage, hammock, or chair 
allowances, travelling allowances, and allowances for 
office or clerical expenses will be placed under ‘* Other 
Charges.’ 
226. The sub-division ‘‘ Other Charges ”’ will in- 
clude all services other than personal emoluments 
which can be properly apportioned to the particular 
denartment. 
227. Every head of expenditure will include, as far 
as possible, all the items relating to the particular 
department, so as to show clearly the total estimated 
cost of that department during the year. Provision 
should be made, under the heads concerned, for the 
charges on account of services rendered by other 
Government departments. Where services of a general 
character cannot be divided and charged to different 
departments, they will be provided for in separate 
sub-heads under the head *“ Miscellanenns *’ 
228. Fach head of expenditure will be divided into 
such sub-heads as may he decided in the case of each