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What is Best approach to Create one BU or Multiple BUs

Summary:

What is Best approach to Create one BU or Multiple BUs

Content (required):

We have a gov. organization with Head office and branches,

the head office perform all types of procurements(include sourcing),it has 3 sub inventories for receiving ,and do payment

each branch perform procurement by itself(unless sourcing),also it has 3 sub inventories for receiving, perform payment

but actual payment for all procurement in hole organization which is bank transfer is performed by head office

what is best  Best approach for this requirement is to Create one BU or Multiple BUs(BU for head office and BU for Each Branch)?

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