The register of works shall be kept in Form W VI. It shall contain a record of every original work or repair, showing the expenditure incurred in comparison with the estimate and the arrears due on account of which part payments have been made. When the work is estimated to cost under Rs. 2,500 (two thousand and five hundred) the record of outlay need not be kept by sub heads. But a record shall, however, be kept by sub heads in column 2 when the outlay is estimated to cost more than Rs. 2,500 (two thousand and five hundred). An account of expenditure on works shall be compiled from this register or works every month and total expenditure thus worked out shall be agreed with the total expenditure shown in the abstract register of expenditure, Form W VI, under the head or heads concerned.
