Section 4(4) in The M.P. Housing Board Accounts Rules, 1991
4.1Responsibility Centres. - The Divisions and Estate Management Officers shall function as Responsibility Sub-Centres in regard to project management under the overall charge of the Main Responsibility Centre i.e. Circle. In addition, the Circle shall function as a Budget Centre. The Board shall delegate to the officers in charge of these Responsibility Centres the financial powers necessary to discharge their responsibilities.
