Para 8.6 — MSO (A&E)
Original Rule Text
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.
What This Means
The Divisional Accountant must flag any instance where subordinate officers exceed their financial authority limits. This scrutiny applies to both direct divisional transactions and sub-divisional bills submitted for approval. If the Divisional Officer has distributed a lump-sum budget across individual works, spending must be tracked against each allocation. The Divisional Officer may also ask the Accountant to perform additional scrutiny of subordinate accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Divisional Accountant must report all cases of subordinates exceeding financial limits
- 2Applies to both direct transactions and sub-divisional bills before payment
- 3Lump-sum provisions distributed to individual works must be tracked per allocation
- 4Excesses against individual allotments must be reported to the Divisional Officer
- 5Divisional Officer may assign additional scrutiny duties to the Accountant
Practical Example
An SDO has a financial power limit of Rs. 2 lakh for individual repair works. The Divisional Accountant notices a bill for Rs. 2.5 lakh submitted by this SDO. Before payment is processed, the Accountant flags this to the Executive Engineer, who either sanctions the excess or directs the SDO to split the work into authorized portions. Separately, when the EE allocates Rs. 10 lakh across 5 road repair works, the Accountant tracks spending against each allocation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When should the scrutiny of sub-divisional bills happen?▼
Can the Divisional Officer expand the Accountant's scrutiny duties?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.