A consolidated completion statement should be prepared monthly of all completed works other than those referred to in Rule 308 the actual expenditure on which is in excess of the sanctioned estimate by an amount greater than that which the Executive Engineer is empowered to pass. This statement should show for each work or groups of works the estimated amount, the outlay and the excess. In cases in which the completion statement is utilised instead of a revised estimate, sufficient details must be given, if the excess is more than 5 per cent, to satisfy the authority whose sanction is necessary.
