Sections of Establishment
125. For the purposes of this chapter, parts of an establishment under the same authority, which are charged under different major heads, are to be regarded as distinct establishmente.g., a District Officers excise establishment is to be treated as distinct and separate from his land revenue establishment.
126. (a) In the pay bills presented at the Treasury, the establishments should be distributed into sections. A list showing the arrangement of sections of the different offices will be found in Appendix A of the Treasury Manual.
NOTEIn preparing, absentee statements, proposition statements and other documents, the same arrangement of sections should be followed.
(b) No new sections should be opened nor any change in the existing arrangement of sections be made without the consent of the Accountant General which should be obtained through the head of the department.