Para 8.9 — MSO

8.9 The Divisional Accountant should see that without the orders of Competent Authority the authorised gross expenditure on a work is not exceeded and that any surplus recoveries of expenditure are not utilised towards additional expenditure. He should also see that savings due to abandonment of parts of a work, as evidenced by the quantities of the work executed or otherwise, are not utilised towards an unauthorised object.

The Divisional Accountant should, at the same time watch recoveries of expenditure in order to bring to the Divisional Officer's notice, and obtain that officer's orders on all marked deviations from the provision for such credits in the estimates of works.