142. A detailed record of the sanction relating to each sanctioned work and the expenditure incurred thereon from time to time should be kept in a register in form no. 20 (E-23).

F.A.C.49.

F.A.C. 50.

143. When a sanctioned work is completed all outstanding liabilities should be discharged as soon as possible and the account of the work should be closed. A completion report showing the amounts sanctioned and actually expended, in the same details as in the monthly accounts should then be submitted through the Principal Auditor to the conservator, who should forward it to the Local Government if the work was sanctioned by Government.