Section 149(ii) in The M.P. Municipal Accounts Rules, 1971
(ii)In the case of transferred works or works the cost of which is to be bonre in whole or in part out of the contribution received from the State Government the completion report shall also be countersigned by the Officer authorised to sanction estimate under Rule 132 (b) (i) before submitting the report to Chief Municipal Officer. Work consisting less than Rs. 500 shall be treated as petty, and completion reports on these shall be filled after perusal by Chief Municipal Officer who shall, however, satisfy himself that the work has been executed in order.
