Bulk Edit Budget Accounts

Account Account Code

account account_code

------
Property,Plant and equipment (Asset)
Building & Structures - CDCL 1201000001
Machinery & Equipment(15 Years) - CDCL 1201000002
Machinery & Equipment(10 Years) - CDCL 1201000003
Machinery & Equipment(6 Years) - CDCL 1201000004
Furniture & Fixtures - CDCL 1201000005
ICT Equipment - CDCL 1201000006
Office Equipment - CDCL 1201000007
Tools & Tackles - CDCL 1201000008
Land - CDCL 1201000009

Intangible Asset
Software - CDCL 1201100001
Plant Development Expenses - CDCL 1201100002
Research & Development - CDCL 1201100003

Direct Cost
HSD - Machinery Equipment - CDCL 5101000001
Spare Parts - Machinery Equipment - CDCL 5101000002
Registration & Insurance - Machinery Equipment - CDCL 5101000003
Repair & Maintenance - Machinery Equipment - CDCL 5101000004
Lubricant for Machinery Equipment - CDCL 5101000005
Gas & Utilities - CDCL 5101000006
Hire Charges for Machinery Equipment - CDCL 5101000007
Other Expenses - CDCL 5101000008
Project Insurance - CDCL 5101000009
Royality - CDCL 5101000010
Void - CDCL 5101000011
Discount alllowed - CDCL 5101000012

Project Expenses - Construction Materials

Bitumen - CDCL 5101100001
Chemicals (admixtures) - CDCL 5101100002
Explosive - CDCL 5101100003
Sawn timber - CDCL 5101100004
Stones,Boulders & Bricks - CDCL 5101100005
Aggregate - CDCL 5101100006
Sand (River sand and crushed sand) - CDCL 5101100007
Cement (OPC/PSC/PPC) - CDCL 5101100008
Steel & Reinforcement Bars (TMT) - CDCL 5101100009
Pipes - CDCL 5101100010
Rock Tools - CDCL 5101100011
CGI Sheets - CDCL 5101100012
Bamboo & Board products - CDCL 5101100013
Electrical & Hardware Products - CDCL 5101100014
Gabion Mesh - CDCL 5101100015
Bridge Parts - CDCL 5101100016
Consumable Tools - CDCL 5101100017
Misc.Construction Materials - CDCL 5101100018

Project Expenses -Labour payment and Others

Labour Contract - CDCL 5101200001
Other Project Expenses - CDCL 5101200002

Stock Expenses
Cost of Goods Manufacture - CDCL 5101300001
Increase or Decrease in Stock - CDCL 5101300002
70 FT Bailey bridge over Singye River,Phuentsholing - CD 5101400001
60FT bailey bridge over Nelamchu - CDCL 5101400002

Salary,Wages and Allowance

Basic Pay - CDCL 5201000001
Employee Contribution to PF - CDCL 5201000002
Allowances - CDCL 5201000003
GEP Salary - CDCL 5201000004
Mustor roll payment - CDCL 5201000005
Over Time payment - CDCL 5201000006
Performance based variable allowance - CDCL 5201000007
Leave Encashment - CDCL 5201000008
Leave Travel Concession - CDCL 5201000009
Bonus - CDCL 5201000010

Staff Welfare Expenses

Liveries and Uniform - CDCL 5201100001
Insurance for Employees - CDCL 5201100002
Medical Expenses - CDCL 5201100003
Recreational Expenses - CDCL 5201100004
Staff Welfare expense - CDCL 5201100005
Mess Expenditure - CDCL 5201100006
First Aid - CDCL 5201100007

Travel, Training, Seminar and Workshop

TADA-Incountry - CDCL 5201200001
TADA-Outside Bhutan - CDCL 5201200002
Flight Ticket - CDCL 5201200003
Long Term Training-Incountry - CDCL 5201200004
Short Term Training-Incountry - CDCL 5201200005
Long Term Training-Outside Bhutan - CDCL 5201200006
Short Term Training-Outside Bhutan - CDCL 5201200007
Training of Board Directors - CDCL 5201200008
Seminar & Worshop-Incountry - CDCL 5201200009
Seminar & Worshop-Outside Bhutan - CDCL 5201200010

Other Personnel Cost

Gratutiy Expenses - CDCL 5201300001
Transfer Grant - CDCL 5201300002
Freight Charges - CDCL 5201300003

General Administrative Expenses

Corporate Social Responsiblity - CDCL 5201500001
Advertisement & Pubilicty - CDCL 5201500002
Audit Fees - CDCL 5201500003
Audit Expenses - CDCL 5201500004
CIT Paid - CDCL 5201500005
Board Sitting Fee and Honorarium - CDCL 5201500006
Board meeting Expenses - CDCL 5201500007
Printing and Stationery - CDCL 5201500008
Printing and Stationery-photocopy paper - CDCL 5201500009
Books and Periodicals - CDCL 5201500010
Consultancy Charges and other fees - CDCL 5201500011
Brand Management fee - CDCL 5201500012
Research and Development Expenses - CDCL 5201500013
Meeting and other Administrative Expenses - CDCL 5201500014
Hospitallity and Entertainment - CDCL 5201500015
Gifts and Presentation - CDCL 5201500016
Donation - CDCL 5201500017
Other/General Charges - CDCL 5201500018
Fines and Penalties paid - CDCL 5201500019
Bad and Doubtful debt - CDCL 5201500020
Bad debts Written off - CDCL 5201500021
Slow/Non moving inventory written off - CDCL 5201500022
Rimdo and Picnic Expense - CDCL 5201500023
Auction Fees - CDCL 5201500024
Auction Expenses - CDCL 5201500025

POL and Other Expenses

Registration & Blue Book Renewal - CDCL 5201600001
Insurance - Pool Vehicle - CDCL 5201600002
POL-Vehicle Running Expenses - CDCL 5201600003
Hiring - Pool Vehicle - CDCL 5201600004

Repair and maintance

R & M-Building & Structures - CDCL 5201700001
R & M- Pool Vehicle - CDCL 5201700002
R & M-Furniture & Fixtures - CDCL 5201700003
R & M-ICT Equipment - CDCL 5201700004
R & M-Office Equipment - CDCL 5201700005
R & M-Tools & Tackles - CDCL 5201700006
Rent,Utilities and Other charges
Office Rent - CDCL 5201800001
Lease payment - CDCL 5201800002
Electricity - CDCL 5201800003
Water and Sewrage - CDCL 5201800004
Postage - CDCL 5201800005
Telephone and Fax - CDCL 5201800006
Internet Charges - CDCL 5201800007
Busness Licence Renewal - CDCL 5201800008
Bank Charges - CDCL 5201800009
Intrest on OD - CDCL 5201800010
Total Expenditure
ALDTP Expenses
Consultancy Fees ALDTP 5201900001
Contractor Payment 5201900002
Total Expenditure

Income from Operating Activities

Income from Hire Charges 4101000001

Income from workshop 4101000002
Income from Kilikhar 4101000003
Income from Memelakha 4101000004

Income from Projects

Income from RA bill 4101100001

Income from other Misc. project sale 4101100002

Income from bridge launching

XXXX(* Please give Bridge wise) 4101200001

Income from bridge de - launching

YYYYY(* Please give Bridge wise) 4101300001

Income from Fixed Deposit

Intrest from Fixed Deposit 4101400001

Income from other source

Guest House 4101500001

House Rent 4101500002
Income From Sale of Scrap 4101500003
Gain or Loss on Sale of Asset 4101500004
Gain or Loss on Sale of Inventory 4101500005
Sale of Tender Forms 4101500006
Gain or Loss on Foreign Exchange 4101500007
Fine and Penalties Recovered 4101500008
Other Income 4101500009
Donation Received 4101500010

Income from Deposit Work

RIM resurfacing project 4101600001

Mtc Bailey Bridge 4101600002

Income From Design fee

Income from Supervision Fee
Income from PMC
Total Income for the Project inculding fees Nu.
Total Income for the project without fees Nu.
Summary of Expenditure and Income
Contract Amount
Expenditure (Material, manpower, equipment)
Profit /Loss (Nu.)
Profit Margin (%)
Initial Budget
initial_budget

60,000.00
27,000.00
3,000.00

2,093,677.04
30,000.00
10,000.00
20,000.00
10,000.00
10,000.00
2,886,023.00
15,000.00

25,000.00

105,000.00
1,170,000.00
3,463,495.03
1,368,095.86
1,218,000.00
27,808.00
641,500.00
 135,660.00
271,300.00
50,000.00

20,000.00
29,000.00

1,277,087.28

31,195.00
20,588.70
155,351.10

486,000.00
197,226.56
28,075.50
31,195.00
14,300.00
31,195.00

50,000.00

30,000.00
5,000.00
50,000.00
81,000.00
10,000.00

60,000.00

50,000.00

30,000.00
 30,000.00

15,597.50
31,195.00

5,000.00
25,000.00
7,000.00
10,000.00

30,000.00
15,000.00
6,000.00

20,000.00
5,000.00

15,000.00
50,000.00

30,000.00

312,000.00

10,000.00
7,000.00
7,000.00
10,000.00
 60,000.00

72,000.00
36,000.00

3,600.00
5,600.00

30,000.00

17,175,765.57
19,397,312.00

19,397,312.00
19,397,312.00

17,175,765.57
FINANCIAL ANALYSIS
FIN 1: ABSTRACT FROM BoQ

# Item
1 Road Work
2 L-Drain Work
3 RRM Wall
4 Cross-Drainage
5 Culvert Work
Total Amount

FIN 2: PROJECTED PROFIT/LOSS ACCOUNT

Particulars
CONTRACT AMOUNT
Less: direct cost
Material cost
Machine cost
Labour cost
Total Direct Cost
Contribution Margin

PROJECT ADMIN COST:

Manpower Cost (Project Staff Cost)
OHS cost
Project Administrative Cost
Total Admin Cost
Earnings from Project Operation

OVERHEAD COST
HO Overhead (6%)
Finance Cost-if any
Depreciation Cost
 Total Overhead Cost

Earnings Before Tax (PBT)

Tax 30%
PAT

FIN 3: BUDGET REQUIREMENT

Particulars
A) CAPITAL BUDGET:
Machinery & Equipment(6 Years)
Office Equipment
Tools & Tackles
TOTAL CAPITAL BUDGET (A)

B) REVENUE BUDGET:
Material Cost
Machinery Cost
Labour Cost
Project Staff Cost
Project Admin Cost
OHS Cost
TOTAL REVENUE BUDGET (B)
DIRECT BUDGET (A+B) ABOVE

Projected Net Cash Inflow

 BoQ Amount
12,199,127.52
4,198,884.18
812,832.95
1,154,129.84
1,032,337.36
19,397,312.00

CCOUNT

Amount %
19,397,312.00 100%

8,492,050.89
5,099,700.04
1,277,087.28
14,868,838.21 77%
4,528,473.79

1,041,919.36
226,000.00
679,200.00
1,947,119.36 10%
2,581,354.43 13%

1,008,957.45 5%
-
6,300.00
 1,015,257.45

1,566,096.98 8%
469,829.09
1,096,267.88 6%

Amount in Nu %

90,000.00

90,000.00 1%

8,492,050.89
5,099,700.04
1,277,087.28
1,041,919.36
679,200.00
226,000.00
16,815,957.57 99%
16,905,957.57

2,491,354.43
 Basic Pay
Number
Sl Qty. Grade of Basic Pay
no. Designation months Monthly

1 Project Engineer 1 S-2 6 17,595

2 Supervisor / Store Incharge 1 S-3 6 13,600

Total 2 31,195
31,195

TA/DA Expenses Lumpsum 60,000.00 Short Term Training

Transfer Grant 31,195.00 Professional supervision
Flight Ticket

1
2
 Construction of Road in Bumthang
SCHEDULE OF PERSONNEL EMOLUMENTS
Construction Development Corporation Limited
Manpower expenses ( 15 April, 2019 -September 30, 2019)
Basic Pay Allowances

Corporate Contract Cash

Deployment
Total Basic salary for 2019 Allowance Allowance handling
Allowance 30%
(23%) (30-75%) allowance

105,570 24,281 31,671 31,671

81,600 18,768 24,480 24,480

187,170 43,049 56,151 56,151 -

187,170 43,049 56,151 56,151

50,000 In-house training 30,000.00

30,000 Seminar/Workshops 30,000.00
50,000 PBVP 15% 28,075.50

Total Allowances 0.83 Coorperate+Deployment+Contract

Project Engineer 1 S-2 87,623
Supervisor / Store Incharge 1 S-3 67728
Total Amount Nu 155,351.10
Allowances
Other Total Leave
Grand Total
Monthly Amount for Encashme LTC
Bonus PF Annual 2019
Allowance Gratuity 2019 nt
(Mobile)/Fue (6Months)
l allowance
1,800 17,595 11,613 8,798 232,998 17,595 7,500 258,093.30

- 13,600 8,976 6,800 178,704 13,600 6,800 199,104.00

1,800 31,195 20,589 15,598 411,702 31,195 14,300 457,197.3

1,800 31,195 20,589 15,598 411,702 31,195 14,300 457,197.3
 SCHEDULE OF DAILY WAGES/Mu
Muster roll
TTPL new Office Building Construction

Sl.No. Designation Nos. Wage rate Amt/month

1 Skilled 3 550 49,500

2 Non Skilled 3 350 31,500
6 81,000
E OF DAILY WAGES/Muster Roll for (15 April, 2019-30 September, 2019)
Overtime Proposal

Amt for 6 OT per month in hour Total hr Rate/hr (Nu.) OT total

months (Nu.)
297,000 69 206 103 21,270
189,000 44 131 66 8,613
486,000 29,883
osal

Total Amt. for 6 mth. Overtime

Remarks

127,617
51,680
197,227
 Purchase of new equipments April 15, 2019- September 30,2019
Machine Qty. Rate
2 Scanner 1 3,000.00
3 Office working table with two doors ( medium) 1 7,500.00
4 S-type chair with cushion 1 2,000.00
5 Writing table 2 4,500.00
6 File Rack wood-medium 1 8,500.00
Total
Tools less than Nu. 5000
Hand tools/other machinery (Hand Grinder,
1
etc.) L/S 60,000.00

Total
Depreciation
September 30,2019
Total Remarks
3,000.00
7,500.00
2,000.00
9,000.00
8,500.00
30,000.00

60,000.00
60,000.00
90,000.00
6,750.00
 ESTIMATED QUANTITY OF MATERIAL AND COST April 15,2

Sl No Description Unit Qty Purchase Rate

1 Boulder- small size Cft 33,462.00 34.97

Sand

2 Crusher Sand 30,000.00 28.00

Cft
3 River Sand 5,909.10 89.37

Crushed Rock - sand to 75mm-

4 GSB Cft 28,847.61 23.00

6 Crushed Rock -20 mm Cft 35,000.00 40.00

Crushed Rock - 12.5mm - 6
7 mm Cft 35,000.00 40.00

8 Cement (OPC / PSC) bags 2,900.00 420.00

Rough-sawn timber (urban
9 rate) - Class 'B' (Mixed Conifer) Cft 300.00 350.00

10 Densified ply Board 6mm each 250.00 682.00

11 Densified ply Board 12mm each 80.00 1,260.00

Sanitary fittings ( WC pan,
12 cisterns wash basin, ) L/s
Tanks (Steel, HDPE, sentax,
13 empty barrels) L/s

14 Nails L/s

15 Electrical items L/s

16 Doors and window fitting L/s

17 water supply fittings L/s

18 Crockeries and Kitchen Items L/s

19 Tools & Plants L/s

20 CGI Sheet L/s

21 Hume pipe, 1200mm nos 62.5 9,800.00

22 HDPE pipe 75mm dia m 100 290.00

23 Fencing L/s
Bio engineering/plastic
24 sheet/dry earth/others L/s

25 TMT kg 434.5 64

Sl No. 1 Particular Item Start Date no

Providing and laying Granular sub‐base course (GSB) to required degree o
and compacted to required density as per material gradation and aggrega
1
150mm thickness 1.00

AS Per Test Result By: APECS TEST House

Aggregate, 40mm 30%
Aggregate, 20mm 20%
Aggregate,10mm 20%
Crushed Sand 30%
Total 1

Total Quantity Requirement

Aggregate, 40mm 742.50
Aggregate, 20mm 495.00
Aggregate,10mm 495.00
Crushed Sand 742.50

Procurement Plan
In Cft Wastege Total required
26,225.10 10% 28,847.61
17,483.40 10% 19,231.74
17,483.40 10% 19,231.74
26,225.10 10% 28,847.61
Expendi
Net Balance Am
 Providing and laying wet mix macadam graded aggregate base course to r
2 graded crushed aggregates premixed with OMC using suitable mixer, mo

150mm thickness 1.00

AS Per Test Result By: APECS TEST House

Aggregate, 20mm 25%
Aggregate,10mm 30%
Crushed Sand 45%
Total 1

Total Quantity Requirement

Aggregate, 20mm 618.75
Aggregate,10mm 742.50
Crushed Sand 1,113.75

Procurement Plan
In Cft Wastege Total required
21,854.25 10% 24,039.68
26,225.10 10% 28,847.61
39,337.65 10% 43,271.42
Expendi
Net Balance Am

Tentative Materials Consumption

PCC-M10- 1:2:4
cement 1.00
sand 2.00
Aggregate 4.00
Total Ratio 7.00
Wet Dry Concrete 1.52
cement 0.22
sand 0.30
Aggregate 0.61
For one Cubic Meter of Work
Unit Weigth of 1440
Cement 312.6857142857
Cement 6.25
1 cum 35.315
Sand 11
Aggregate 21
1 For Plain Cement 308.36
 cement 1,928.00
sand 3,391.91
Aggregate 6,475.46
Wastage as 8%, 2,082.24
Wastage as 10%, 3,731.10
Wastage as 10%, 7,123.00

Cement Mortar 1:4 RRM Wall

cement 1.00
sand 4.00
Total Ratio 5.00
Wet Dry Concrete 1.52
cement 0.30
sand 0.87
For one Cubic Meter of Work
Unit Weigth of 1440
Cement 437.76
Cement 8.76
1 cum 35.315
sand
For RRM Wall 30.67
3 work of: 778.48
cement mortar 77.85
cement 682.00
sand 2,074.00
Wastage as 5%, 716.00
Wastage as 5%, 2,178.00
Total Sand 2,178.00
sand trips 8.00
Total Cement 716.00
No of trips 97.31
wastage 20% 117.00

Boulder Qty 33,462.00

River Sand 5,909.10
Total Aggregte 7,123.00
10mm 2,136.90
20mm 4,986.10
Total Cement 2,798.24
Ply Board 12mm
Length 1.22
sand 2.44
Total Areawork
For sqm 2.98
3 of: 400.00
Consumption 134.37
Wastage as 5%, 141.00
ND COST April 15,2019-30 September,2019

Transportation Loading and Total cost Total Amount

Royalty
cost Unloading per unit (Nu.)

1,170,000.00

Sand

840,000.00

528,095.86

1,368,095.86

663,495.03

1,400,000.00

1,400,000.00

1,218,000.00

105,000.00

170,500.00

100,800.00

20,000.00

20,000.00

9,000.00

50,000.00

5,000.00

10,000.00

10,000.00

20,000.00
 135,660.00

612,500.00

29,000.00

5,000.00

15,000.00

27,808.00

Total Amount Nu. 9,932,954.76

Length,m Width,m height, m Qty unit Remark

B) to required degree of compaction with proper formation of cross fall using motor grader for laying
radation and aggregate quality specified

2,500.00 6.60 0.15 2,475.00 cum

Remark

cum

t Trip Require 8 cum

cum 93.00 Trips
cum 62.00 Trips
cum 62.00 Trips
cum 93.00 Trips

urement Plan
Rate Amount BoQ Amount
23.00 663,495.03
40.00 769,269.60
45.00 865,428.30
23.00 663,495.03
Expenditure cost 2,961,687.96 5,306,252.52
Net Balance Amount ,Nu 2,344,564.56
regate base course to required degree of compaction with proper formation of cross fall by using well
ng suitable mixer, motor grader as per material gradation and a aggregates quality specified

2,500.00 6.60 0.15 2,475.00 cum

Remark

cum

t Trip Require 8 cum

cum 77.00 Trips
cum 93.00 Trips
cum 139.00 Trips

urement Plan
Rate Amount BoQ Amount
40.00 961,587.00
45.00 1,298,142.45
23.00 995,242.55
Expenditure cost 3,254,972.00 6,734,475.00
Net Balance Amount ,Nu 3,479,503.01

cum
cum
cum

Kg/cum
Kg
Bags/cum Approx.
cft/cum
Cft Approx.
cft Approx.
cum
Bags
cft
cft
Bags
cft
cft

cum
cum

Kg/cum
Kg
Bags/cum
cft
cft/cum
cum
10%
Bags
cft
Bags
cft
cft

cft
cft
cft
cft 30%
cft 70%
Bags

sqm
sqm
Nos
Nos
 Estimate for machinary hire charges for the FY 2019
Construction of Bumthang Road
Sl.
Machine Specification Nos Rate (without fuel) Hours
No
1 Excavator KOMATSU PC200 1 1,339.00 6
2 Motar Grader MIT 330 1 1,199.00 5
3 Road Roller Vibratory -651 1 836.00 5
4 Plate Compactor Tacom TPD70E 1 110.00 5
5 Dump truck ISUZU 2 456.00 5
7 Pool vehicle 1 52,000.00
8 Transportation charges
or the FY 2019
oad

Days Utilization in months Total amount

23 4 739,128.00
23 3 413,655.00
23 3 288,420.00
23 2 25,300.00
23 4 419,520.00
6 312,000.00
1,000,000.00 Lumpsum for six months
2,886,023.00
Total Hire Charges 2,886,023.00
Statement I: Material Cost Budget

Particulars Amount
Sawn timber - CDCL 105,000.00
Stones,Boulders & Bricks - CDCL 1,170,000.00
Aggregate - CDCL 3,463,495.03
Sand (River sand and crushed sand) - CDCL 1,368,095.86
Cement (OPC/PSC/PPC) - CDCL 1,218,000.00
Pipes - CDCL 661,500.00
CGI Sheets - CDCL 135,660.00
Bamboo & Board products - CDCL 271,300.00
Electrical & Hardware Products - CDCL 50,000.00
Consumable Tools - CDCL 20,000.00
Misc.Construction Materials - CDCL 29,000.00
TOTAL 8,492,050.89
Statement II: Machinery Cost Budget

Particulars Amount
HSD - Machinery Equipment - CDCL 2,093,677.04
Spare Parts - Machinery Equipment - CDCL 30,000.00
Registration & Insurance - Machinery Equipment - CDCL 10,000.00
Repair & Maintenance - Machinery Equipment - CDCL 20,000.00
Lubricant for Machinery Equipment - CDCL 10,000.00
Gas & Utilities - CDCL 10,000.00
Hire Charges for Machinery Equipment - CDCL 2,886,023.00
Other Expenses - CDCL 15,000.00
Project Insurance - CDCL
Royality - CDCL 25,000.00
Void - CDCL
Discount alllowed - CDCL
TOTAL 5,099,700.04
Statement III: Direct Labour Cost Budget

Particulars Amount
Labour Contract - CDCL 1,277,087.28
Other Project Expenses - CDCL
TOTAL 1,277,087.28
Statement IV: Manpower Cost Budget

Particulars Amount
Basic Pay - CDCL 31,195.00
Employee Contribution to PF - CDCL 20,588.70
Allowances - CDCL 155,351.10
GEP Salary - CDCL
Mustor roll payment - CDCL 486,000.00
Over Time payment - CDCL 197,226.56
Performance based variable allowance - CDCL 28,075.50
Leave Encashment - CDCL 31,195.00
Leave Travel Concession - CDCL 14,300.00
Bonus - CDCL 31,195.00
Gratutiy Expenses - CDCL 15,597.50
Transfer Grant - CDCL 31,195.00
Freight Charges - CDCL
TOTAL 1,041,919.36
Statement VI: Project Admin Cost Budget

Particulars Amount
TADA-Incountry - CDCL 60,000.00
TADA-Outside Bhutan - CDCL
Flight Ticket - CDCL 50,000.00
Long Term Training-Incountry - CDCL
Short Term Training-Incountry - CDCL 30,000.00
Long Term Training-Outside Bhutan - CDCL
Short Term Training-Outside Bhutan - CDCL 50,000.00
Training of Board Directors - CDCL
Seminar & Worshop-Incountry - CDCL 30,000.00
Seminar & Worshop-Outside Bhutan - CDCL
Corporate Social Responsiblity - CDCL 5,000.00
Advertisement & Pubilicty - CDCL 25,000.00
Audit Fees - CDCL 7,000.00
Audit Expenses - CDCL 10,000.00
CIT Paid - CDCL
Board Sitting Fee and Honorarium - CDCL
Board meeting Expenses - CDCL
Printing and Stationery - CDCL 30,000.00
Printing and Stationery-photocopy paper - CDCL 15,000.00
Books and Periodicals - CDCL 6,000.00
Consultancy Charges and other fees - CDCL
Brand Management fee - CDCL
Research and Development Expenses - CDCL
Meeting and other Administrative Expenses - CDCL
Hospitallity and Entertainment - CDCL 20,000.00
Gifts and Presentation - CDCL 5,000.00
Donation - CDCL
Other/General Charges - CDCL 15,000.00
Fines and Penalties paid - CDCL 50,000.00
Bad and Doubtful debt - CDCL
Bad debts Written off - CDCL
Slow/Non moving inventory written off - CDCL
Rimdo and Picnic Expense - CDCL 30,000.00
Auction Fees - CDCL
Auction Expenses - CDCL
Registration & Blue Book Renewal - CDCL
Insurance - Pool Vehicle - CDCL
POL-Vehicle Running Expenses - CDCL
Hiring - Pool Vehicle - CDCL

Repair and maintance

R & M-Building & Structures - CDCL
R & M- Pool Vehicle - CDCL
R & M-Furniture & Fixtures - CDCL 10,000.00
R & M-ICT Equipment - CDCL 7,000.00
R & M-Office Equipment - CDCL 7,000.00
R & M-Tools & Tackles - CDCL 10,000.00

Rent,Utilities and Other charges

Office Rent - CDCL 60,000.00
Lease payment - CDCL
Electricity - CDCL 72,000.00
Water and Sewrage - CDCL 36,000.00
Postage - CDCL
Telephone and Fax - CDCL 3,600.00
Internet Charges - CDCL 5,600.00
Busness Licence Renewal - CDCL
Bank Charges - CDCL 30,000.00
Intrest on OD - CDCL
TOTAL 679,200.00
Statement VII: Occupation Health & Satefy Budget

Particulars Amount
Liveries and Uniform - CDCL 50,000.00
Insurance for Employees - CDCL
Medical Expenses - CDCL 30,000.00
Recreational Expenses - CDCL 5,000.00
Staff Welfare expense - CDCL 50,000.00
Mess Expenditure - CDCL 81,000.00
First Aid - CDCL 10,000.00
TOTAL 226,000.00
 SCHEDULE OF Labour Contractor April 15,2019-30 September, 201

Sl.No. Particular Item unit Labour cont. rate

1 Stone Soling cum 350.00
2 PCC cum 530.00
3 RRM Wall cum 950.00
4 Shuttering sqm 400.00
5 Reber kg 9.00
6 Labour Camp Work-Establishemen LS 250,000.00
7 Labour Camp Dismantaling LS 40,000.00
8 RCC cum 650.00
Total Labour Contra

Rate Analysis
SM0072 Providing and laying Hand packed stone filling or soling with stones
LB0051 Mason Gd.2 0.53000 day
LB0077 Labour 0.53000 day

Deducting 30% of overhead,material & Tools

SM0005 Providing and Laying random rubble masonry with hard stone CM 1:4
LB0051 Mason Gd.2 1.33800 day
LB0077 Labour 2.70825 day

Deducting 30% of overhead,material & Tools

RC0090 Providing & fixing centering and shuttering (formwork), including strutting, propping etc. and removal of formwo

LB0033 Carpenter Gd.2 0.15600 day

LB0077 Labour 0.15600 day

Deducting 30% of overhead,material & Tools

RC0003 Providing & laying in position reinforced cement concrete excluding the cost of centering, shuttering an
LB0036 cement
Mason :Gd.1
2 sand : 4 graded crushed rock 20 mm nominal size) 0.0750 day
LB0077 Labour 1.5750 day

Deducting 30% of overhead,material & Tools

Providing & fixing, Thermo Mechanically Treated (TMT) bars for R.C.C work including cutting, bendin
RC0083 position complete
 LB0032 Blacksmith (metal-worker) 0.01376 day
LB0077 Labour 0.01376 day

Deducting 30% of overhead,material & Tools

RC0003 Providing & laying in position reinforced cement concrete excluding the cost of centering, shuttering an
LB0036 cement : 2 sand : 4 gradedMason
crushed rock 20 mm nominal size) 0.0750
Gd.1 day
LB0051 Mason Gd.2 0.0750 day
LB0077 Labour 1.5750 day

Deducting 30% of overhead,material & Tools

HIRING OF POOL VECHICLE RATE ANALYSIS

1 Item No Rate
Driver-Payment 1 12000
Bolero HSD
KM Travell in day No Days HSD Rate
145 30 65

Expenditure-1
Depreciation 5%
Profit Margin 5%
Maitanance cost 10%
Expenditure-2
Total Amount Payable Nu.
19-30 September, 2019)

Total Qty Amount Nu Remark

315.80 110,530.88
286.76 151,980.15
462.68 439,541.25
668.60 267,440.00
395.00 3,555.00
1.00 250,000.00
1.00 40,000.00
21.60 14,040.00
Total Labour Contractor Expenses 1,277,087.28

650 344.50
400 212.00
Sub-Total 556.50
30% 166.95
Rate per cum 389.55

500.00 669.00
350.00 947.89
Sub-Total 1,616.89
30% 485.07
Rate per cum 1,131.82

tc. and removal of formwork

650.00 101.40
400.00 62.40
Sub-total 163.80
30% 49.14
Rate per sqm 114.66
centering, shuttering and reinforcement - 1:2:4 (1
700.00 52.50
350.00 551.25
Sub-total 603.75
30% 181.13
Rate per cum 603.75
cluding cutting, bending, binding and placing in
 550.00 7.57
350.00 4.82
Sub-total 12.38
30% 3.72
Rate per kg 8.67

centering, shuttering and reinforcement - 1:2:4 (1

700.00 52.50
700.00 52.50
600.00 945.00
Sub-total 1,050.00
30% 315.00
Rate per cum 735.00

S
Amount
12,000.00

Consumption per Km
9 NOTE
31,416.67 Long Tour-Bumthang to Thimphu=260km
43,416.67 Site Work=30km
2,170.83
2,170.83
4,341.67
8,683.33
52,100.00
 SCHEDULE OF HSD for Machinery (April15, 2019-30 Septe
Particular Total Hrs or Km
Sl.No. Specification Total Require
Machinery in Month
1 Excavator KOMATSU-PC 200 1 180.00
2 Road Roller Vibratory -651 1 180.00
3 Motar Grader MIT 330 1 180.00
4 Tripper ISUZU 1 6,050.00
5 Concrete Mixer 1 90.00
6 Plate Compactor Tacom TPD70E 1 120.00

Tripper 55 km for one day

Book Account to Keep

Book Account
SL no Am. Total Months
1 350,000.00 6
Machinery (April15, 2019-30 September, 2019)
Total hrs in Consumptions/hrs & HSD Total in HSD
months /km Ltrs Rate,Approx. HSD Amount
900.00 12.00 10,800.00 64.00 691,200.00
540.00 9.00 4,860.00 64.00 311,040.00
540.00 8.50 4,590.00 64.00 293,760.00
30,250.00 2.70 11,203.70 64.00 717,037.04
270.00 4.00 1,080.00 64.00 69,120.00
360.00 2.00 180.00 64.00 11,520.00
Total Amount 2,093,677.04

ep

Total Amount
2,100,000.00 Approxmately equal as above tabulated detail