A detailed completion report in F.R. Form 9 need only be prepared in respect of work on which the outlay has been recorded by sub-heads :-(i)when, if the work was sanctioned by higher authority, the total estimate has been exceeded by more than 5 per cent; and(ii)when, if the work was sanctioned by the Executive Engineer, the total estimate has been exceeded by an amount greater than that which he is empowered to pass.This report should give a comparison and explanation of differences between the quantity, rate and cost of the work executed and those entered in the estimate, and should mention the names of the Engineers and sub-ordinates by whom the work was supervised.The Superintending Engineer may, if he so desires, require a detailed completion report to be prepared on the completion of any other work.
