(4)A list of such famine relief works shall be sent to the Collector of the district at the beginning of each year. The Municipality shall also prepare and get ready famine relief estimates to be included in the famine relief programme of the district if called upon to do so by the Collector of the district. Such estimates shall also be prepared by the Municipal Engineering staff and sanctioned by the Council and copies of such estimates shall be forwarded to the Collector at the end of each year.