Section 155 in The M.P. Municipal Accounts Rules, 1971
155. Register of works.
(1)The accounts of every work undertaken by the Council the estimated cost of which exceeds Rs. 500 shall be kept in Form No. 95, in which columns shall be allotted according to the heads and items of the sanctioned estimate, the kind of work such as earth work, brick work, concrete, etc., and the rates for the same as per accepted tender or contract shall be noted in red ink in the blank columns at the top, and quantities and amount of the sanctioned estimates or tender for each kind of work shall be entered in the appropriate columns as soon as the estimate is sanctioned or the tender is accepted. Under this register the actual expenditure incurred during the month, and the total of work done and the total expenditure up to the end of each month should be entered month by month from the contractor's bill and vouchers drawn from time to time. When a work is finalised, a double red line should be drawn below the entries and the following note made "work completed and the completion report received on (date)."(2)The accounts of all works other than those mentioned in the sub-rule (1) above shall be kept in Form No. 96.(3)The register of works should contain a record of every original work and repaid, showing the expenditure, month by month compared with the estimate. It should be indexed and posted up to date, i.e., the posting of the register should be complete when the monthly accounts are closed.(4)When it is found necessary to have a "Revised" estimate, the register of the "Original" estimate should be closed and the revised estimate entered on the fresh, page, a reference to the page in which the "Original" estimate is to be found being entered. The register of each work on which there has been expenditure during the month should be initialled by the Chief Municipal Officer or the Municipal Engineer in the column set apart for the purpose, in token of his having examined the entries and found them to agree with the bills drawn.
