Section 143A in The M.P. Municipal Accounts Rules, 1971
143A. Revised estimates.
- A revised estimate must be prepared and sanctioned when it is apparent that the original estimate will be exceeded by more than 5 per cent. When any excess of more than 5 per cent over a sanctioned estimate is foreseen, and there is likely to be unavoidable delay in the preparation of a revised estimate an immediate report of the circumstances should be made to the sanctioning authority. When a revised estimate is submitted it must be accompanied by a statement comparing it with the latest existing sanction and by a report showing the progress made to date. It is the duty of the Engineer or Supervisor or Overseer to watch carefully the progress of expenditure and to see that a revised estimate is prepared and submitted directly as the necessity arises. When excesses occur at such an advanced period in the construction of a work as to render the submission of a revised estimate purposeless, the excess should be explained in the completion report, vide Rule 149.
