Para 8.7 — MSO

8.7 If against a single sanction, two or more disbursing officers have to operate simultaneously, the Divisional Accountant should see that orders of the Divisional Officer are obtained imposing a definite limitation on the money transactions of each officer. Similarly, if disbursing officers of two or more divisions are concerned the orders of the Head of the circle or higher authority should be obtained. In such cases, it may be advisable to have separate working estimate, or other sanction, to cover the transactions of each officer and for the purpose of bringing the expenditure to account these should be treated as far as possible, as independent transactions pertaining to the same group of works or the same project. If this is not possible, special arrangement must be made for the check of the total expenditure against the sanction.