Para 8.6 — MSO

8.6 The Divisional Accountant should also bring to the Divisional Officer's notice all instances in which subordinate officers exceed the financial limitations

(i) the transactions recorded direct in the accounts of the Divisional Office; and

(ii) bills and vouchers of Sub Divisions, which are submitted to the Divisional Officer for approval before payment is made by the Sub Divisional Officer; in respect of charges this examination should be conducted before the payment is made.

on their powers placed by the Divisional Officer or higher authority.

Note (a)-If the Divisional Officer is allowed a lump sum provision for expenditure on a group of works, and he has made out of it allotments for individual works, expenditure should be watched against individual allotment and excesses brought to the Divisional Officer's notice.

(b) He may further be required by the Divisional Officer to undertake on his behalf, such other scrutiny of the accounts of the receipts and disbursements of Subordinate Officers falling within the Divisional Officer's own power of sanction, as the latter may consider necessary.