Page 121 - IRSEM_Main Book

619. The items in the Works Program should grouped under the following categories while
compiling the works Programs:

(i) New Works.

(ii) Works in Progress.

(iii) Works approved in earlier years, which have not been actually commenced and on
th
which no expenditure has been incurred till 30 June of the year previous to the
Programme year.
(iv) Works approved in the earlier years but estimates for which have not been
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sanctioned by 30 June of the year previous to the Program year.

620. The works are further made into sub-groups of (i) Works costing more than Rupees Five
Lakhs each, and (ii) works costing upto Rupees Five lakhs each. Under (iii) Works costing
upto Rupees two lakhs each in the case of Track Renewal works and for works costing upto
Rupees one lakh each in the case of other works, only lumpsum provision should be shown
without detailing individual works. Within each sub-group, the works are presented under
each Plan Head.

Chapter 5: Planning, Estimating & Survey Page 93 of 535