Section 154(1) in The M.P. Municipal Accounts Rules, 1971
(1)The Measurement Book (Form No. 93) is the basis of all accounts of quantities, whether of work done by piece work or by contract or by daily labour or of materials received or issued. Details of measurements may be entered in pencil, other entries in ink and the date in red ink. Details of measurement if entered in pencil must not be inked over. The progress of work must be indicated lucidly as to admit of easy identification and check. The measurement book, as a rule must accompany bills in which charge is made on account of quantities of work, and it must be carefully compared with the bills and also with the details in the sanctioned estimate before a payment order is made. Any difference due to errors, excess quantities or unauthorised items of work must be at once enquired into, and when passing a bill the Municipal Engineer/Overseer and if there is no Engineer/Overseer the Chief Municipal Officer, must initial the measurement book in token of its having been checked and examined by him. To avoid disputes, the signature of the contractor also should be taken in the measurement books. Measurement books are important records. They should be carefully handled and after they are completed, they must be returned to the Municipal Officer for record.
