Para 8.5 — MSO (A&E)
Original Rule Text
8.5 It is one of the functions of the Divisional Accountant to see that expenditure, which is within the competence of the Divisional Officer to sanction or regularise, is not incurred, as a matter of course, under the orders of subordinate disbursing officers without his knowledge. All such items of expenditure should at once be brought to the notice of the Divisional Officer and his orders obtained and placed on record.
What This Means
The Divisional Accountant must ensure that expenditure which the Divisional Officer has the authority to sanction is not being incurred routinely by subordinate officers without the Divisional Officer's knowledge. If such spending is found, the Divisional Accountant must immediately bring it to the Divisional Officer's attention and get his orders on record.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Subordinate officers should not incur sanctionable expenditure without the Divisional Officer's knowledge
- 2Divisional Accountant must flag any such unauthorized spending immediately
- 3The Divisional Officer's orders must be obtained and placed on record
- 4This prevents subordinates from bypassing the approval hierarchy
Practical Example
A Sub-Divisional Officer routinely approves small repair works costing Rs. 50,000 each without informing the Executive Engineer (Divisional Officer), even though these fall within the EE's sanctioning power. The Divisional Accountant notices this pattern in the monthly accounts and brings it to the EE's attention, who then issues standing orders specifying which repairs require his prior approval.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't subordinate officers incur expenditure they are authorized to spend?▼
What should the Divisional Accountant do when he finds such cases?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.