Except where the Minister or a public officer authorized by him or her otherwise directs, an accounting officer shall forward with the draft of the estimates —
(a) a statement in support of each item of personal emoluments showing the name of the respective public officer;
(b) the date on which an increment, if any, accrues to a public officer;
(c) the actual salary payable to a public officer in the current financial year; and
(d) the salary provided for a public officer in the following financial year.