Para 8.7 — MSO (A&E)
Original Rule Text
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.
What This Means
When multiple disbursing officers operate against a single financial sanction, the Divisional Accountant must ensure that clear spending limits are assigned to each officer by the Divisional Officer. If officers from different divisions are involved, the Circle Head or higher authority must set these limits. Ideally, separate working estimates should be created for each officer's portion, treating them as independent transactions within the same project.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Multiple officers on one sanction require defined spending limits per officer
- 2Within one division: Divisional Officer sets the limits
- 3Across divisions: Head of Circle or higher authority sets limits
- 4Separate working estimates recommended for each officer's portion
- 5Special arrangements needed if separate estimates are not feasible
- 6Total expenditure must still be checked against the overall sanction
Practical Example
A bridge construction project with a Rs. 5 crore sanction involves SDOs from two different divisions. The Superintending Engineer (Circle Head) assigns Rs. 3 crore to the Nashik Division SDO for superstructure work and Rs. 2 crore to the Pune Division SDO for approach roads. Separate working estimates are prepared for each, and the Divisional Accountants in both offices track spending against their respective allocations.
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 multiple officers simply share a sanction without limits?▼
What happens if separate working estimates cannot be created?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.