Para 8.11.1 — MSO (A&E)
Original Rule Text
8.11.1 The Divisional Accountant is responsible for the arrangements for checking the computed tenders, i.e. for seeing that satisfactory and efficient arrangements are made for checking;
What This Means
The Divisional Accountant is responsible for ensuring that proper arrangements exist for checking computed tenders. This means he must see that satisfactory and efficient systems are in place to verify the arithmetic accuracy and correctness of all tender computations before they are accepted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Divisional Accountant is responsible for tender checking arrangements
- 2Must ensure the checking system is both satisfactory and efficient
- 3Covers computed tenders — those involving rate and quantity calculations
- 4This is an oversight responsibility, not necessarily personal checking
Practical Example
The PWD division receives 8 tenders for a road construction project, each running to several pages of item-wise rates and quantities. The Divisional Accountant ensures that a trained clerk is assigned to check each tender's computations — multiplying rates by quantities, summing totals, and verifying percentages. He puts in place a system where each checked tender is initialed by the checker.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the Divisional Accountant need to personally check every tender?▼
What does 'computed tender' mean?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.