- For the purpose of the budget all charges may be divided into two heads, viz., (i) those of which the amount can be determined exactly and (ii) those in connection with which it is necessary to form an approximate estimate of the sum required. The former includes such charges as salaries, fixed contingent grants and sanctioned recurring grants-in-aid and the latter includes such items as petty construction and repairs, non-recurring grants for buildings and other charges which fluctuate from year to year.
