Section 155(1) in The M.P. Municipal Accounts Rules, 1971
(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)."
