872. Methods of calculating the sum required for fixed charges.
- For fixed charges, such as pay of establishment, the detailed estimate should show the full amount of the pay, including increments, which is likely to be drawn by men during the year. Provision for those who are on deputation or absent in other ways and unlikely to return to the strength within the period of the budget should be excluded. A lump deduction will be made by the Director where experience shows that a saving may be anticipated for other reasons.(Budget Manual Rule 55.)
