Para 8.9 — MSO (A&E)
Original Rule Text
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.
What This Means
The Divisional Accountant must ensure that the authorized total expenditure on any work is not exceeded without proper authority. Surplus recoveries (like sale of materials) cannot be used to fund additional unauthorized expenditure. Similarly, savings from abandoned parts of a work cannot be diverted to unauthorized purposes. The Accountant must also watch revenue recoveries and report significant deviations from what was estimated.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Authorized gross expenditure must not be exceeded without competent authority's approval
- 2Surplus recoveries cannot be used for additional unauthorized expenditure
- 3Savings from abandoned work portions cannot be diverted to unauthorized objects
- 4Revenue recoveries must be monitored against estimated provisions
- 5Marked deviations in recoveries must be reported to the Divisional Officer
Practical Example
A road project has a sanctioned cost of Rs. 80 lakh. The contractor recovers Rs. 5 lakh from selling excavated earth. The Divisional Accountant ensures this Rs. 5 lakh is not used to fund extra work beyond the Rs. 80 lakh sanction. Separately, when a planned culvert is abandoned (saving Rs. 3 lakh), the Accountant ensures these savings are not redirected to widen the road without fresh approval.
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 surplus recoveries be used for additional work?▼
What constitutes a 'marked deviation' in recoveries?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.