- In connection with charges of the first kind any variations between the new budget and that for the preceding year need be supported only by a reference to the order sanctioning the change or by a note to the effect that an officer has been promoted or become entitled to an increment or by such other brief explanations as may be required. For variation in items of fluctuating expenditure a more elaborate explanation is necessary, for in this case it will generally not be possible to refer to any orders requiring increased expenditure. If no good grounds are shown for an increase, no such increase will be passed by the Director.
