308. (a) All expenditure in connexion with the works under the control of departmental officers should be treated as "Works" expenditure of the department concerned and charged under the minor head "Works" in the departmental head of accounts, and no part of it, however small the amount may be, should be treated as contingent expenditure. Expenditure on petty works, or maintenance and repairs, as the case may be, will be separately charged and under the following detailed heads :
Maintenance and repairs
(a) Annual repairs;
(b) Quadrennial repairs;
(c) Special repairs.
(b) In cases where the expenditure on construction and repairs executed by civil officers on buildings under the administrative control of the Public Works Department does not exceed Rs. 5,000 it may be charged as contingent expenditure of the Civil Department carrying out the work..
NOTEClause (b) of this rule is applicable to transactions in case of which a definite assignment has been made of petty works under the administrative control of the Public Works Department.
309. A record of monthly expenditure on all works under the control of the local officer should be maintained in Form no. 31, Register of Civil Works.