DETAILED ESTIMATE, AND STATEMENT OF THE MEASUREMENTS ALONG WITH GENERAL ABSTRACT OF COST ADOPTED FOR THE CORRECT EXECUTION OF WORK MUST BE APPROVED BY THE COMPETENT HIGHER AUTHORITY BEFORE START OF THE WORK/PROJECT.

While preparing the project estimate of the works detailed statement of measurements and quantities must be recorded by the department and the engineer in charge and for which a general abstract of cost must be prepared however in some departments rates are based on the plinth area basis or cubic contents of similar works previously built, but estimates framed on the basis of anologies from existing works are not very reliable and before this method is adopted the correctness or otherwise of the anology should be carefully tested for selected portions of the works. In particular analogies drawn from the small works should never be relied upon for the preparation of large projects. The total estimated cost should be given separately for each item. Provisions should be made in the estimates for all incidental expenditure which can be foreseen and also the following items where necessary:-- Cost of land, sheds for stores, or hiring of godown, huntments for workmen and pumping of water etc. It is too necessary to make the usual provision of five percent for contingencies on the estimated cost of works for unforeseen items. Provision for tools and plants and supervision must be taken in the estimates. Inclusion of lump sum provision should be deprecated and the costs should be worked out in the details as for as practicable and survey work if any must be included on temporary arrangements as per the demand and requirements of the project consideration. It is too necessary to base the estimates on the departmental schedule of rates and where any of the rates are not available in the schedule, it is necessary to make the own item of rates based on the schedule items and analysis of the new rate worked out with the estimate for check of item and it is also necessary to justify the all rates which are higher than the schedule rates and where rates are based on the actual market rates, ten percent contractors profile must be included. Detailed drawings on suitable scale along with site plan and reason for particular design and specifications chosen must be attached with the details of the estimate prepared and submitted for the sanction of the competent higher authority before start of the work.