The Divisional Officer should utilize the recorded transactions of the cost of the works as a means of control. His personal knowledge of the executive arrangements for the execution of a work, and of the actual progress of work, must be supplemented by a monthly comparison of the cost as recorded in the accounts with the value received in the shape of work done. In large works, especially where the period of construction is a prolonged one, this monthly comparison is obviously impossible, unless the total cost is split up in to convenient parts in such a way that as far as possible, the cost of each distinct part may be compared with the work done thereon. This comparison should be made in connection with the examination and review of the Works Abstract and Register of Work.
