Para 8.8 — MSO

8.8 The Divisional Accountant should check works expenditure with the estimates to ensure that the charges incurred are in pursuance of the object for which the estimate was intended to provide. In the case of works the expenditure on which is recorded by Sub-Heads (that is, items of work such as brick-works, etc.) the Divisional Accountant is responsible for checking the expenditure on each Sub-Head with the estimated quantity of work to be done, the sanctioned rate, and the total sanctioned cost so that he may bring to notice all deviations from the sanctioned estimate.