Section 139 in Rajasthan District Board Account Rules
139.
(a)The amount of all works other than those mentioned in the preceding rule shall be kept in form No. 19 in which columns shall be allotted according to the heads and items of the sanctioned estimate; the kind of work such as earthwork, brickwork, concrete, etc., and the rates for the same as per accepted tender or contract shall be noted in the blank columns, Estimates or tender for each kind of work shall be entered in the appropriate column as soon as the estimate is sanctioned or the tender is accepted.(b)A column or columns may where necessary be allotted for the items as materials at site, in order to provide for all payments may on this account being entered as the bills are passed for payment and their subsequent adjustment.(c)Entries for work done and the expenditure incurred shall be made from the bills as they are passed for payment. When a work is finished a double red line shall be drawn below the entries and the following note made:-"Work completed and the completion report received on (date)"
