Para 8.8 — MSO (A&E)
Original Rule Text
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.
What This Means
The Divisional Accountant must verify that Public Works expenditure matches the approved estimates — not just the total amount, but also the purpose for which the money was sanctioned. For works recorded by sub-heads (like brickwork, earthwork, etc.), the Accountant must check each sub-head against the estimated quantity of work, the sanctioned rate, and the sanctioned cost, and must report any deviations from the approved estimate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Works expenditure must be checked against approved estimates
- 2Check that charges align with the purpose of the estimate
- 3For sub-head works: verify quantity, sanctioned rate, and total cost
- 4All deviations from sanctioned estimates must be reported
- 5Divisional Accountant bears personal responsibility for this check
Practical Example
The estimate for a government building includes a sub-head for brickwork: 50,000 bricks at Rs. 8 per brick = Rs. 4,00,000. The Divisional Accountant reviews the monthly account and finds 60,000 bricks have been used at Rs. 9 per brick, totaling Rs. 5,40,000. Both the quantity excess (20%) and rate excess (12.5%) are flagged to the Divisional Officer as deviations from the sanctioned estimate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are 'sub-heads' in works expenditure?▼
Can deviations ever be acceptable?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.