CONFIDENTIAL AP/BQS659

UNIVERSITI TEKNOLOGI MARA

CENTRE OF STUDIES FOR QUANTITY SURVEYING

FACULTY OF ARCHITECTURE PLANNING AND SURVEYING

PROFESSIONAL PRACTICE III (BQS659)

TUTORIAL 5 – FINAL ACCOUNT & FINAL CERTIFICATE

QUESTION

The following are particulars of a newly completed project for the construction and
completion of a 10-storey office building.

A PARTICULARS OF CONTRACT

Contract Sum RM 8,112,000.00

st
Date of Possession 1 September 2017
Date for Completion 31st August 2019
th
Date of Practical Completion 17 September 2019
Extension Of Time Nil
Liquidated and Ascertained Damages RM 1,700.00/day
Amount paid to date RM 6,300,000.00
Performance Guarantee Sum RM 405,600.00
Type of Contract PWD Form 203A (Rev. 1/2010)
(fluctuation of price clause deleted)

B SUMMARY OF CONTRACT SUM

ITEM DESCRIPTION AMOUNT (RM)

1 Preliminaries 386,300.00
2 Administration Block 6,550,500.00
3 Guard House 35,600.00
4 External Works 220,000.00
5 P.C. & Provisional Sums 919,600.00
TOTAL 8,112,000.00

C PRIME COST SUM

ITEM DESCRIPTION AMOUNT ALLOWED

IN BQ (RM)
1 Curtain walling 220,000.00
Profit 2% 4,400.00
Attendance 6,000.00
2 Air conditioning installation 180,000.00
Profit 2% 3,600.00
Attendance 5,000.00
3 Electrical installation 80,000.00
Profit 2% 1,600.00
Attendance 2,000.00
4 Lift installation 350,000.00
Profit 2% 7,000.00
Attendance 7,000.00
CONFIDENTIAL AP/BQS659

UNIVERSITI TEKNOLOGI MARA

C PRIME COST SUM (CONT’D)

ITEM DESCRIPTION AMOUNT ALLOWED

IN BQ (RM)
5 Fire fighting system 50,000.00
Profit 2% 1,000.00
Attendance 2,000.00

D PROVISIONAL SUM

ITEM DESCRIPTION AMOUNT ALLOWED

IN BQ (RM)
1 Built in Furniture 100,000.00
2 TNB Sub-station 75,000.00
3 Landscaping 150,000.00
4 Contingencies 100,000.00

E SUMMARY OF VARIATIONS

i) Building Works

ITEM DESCRIPTION OMISSION (RM) ADDITION (RM)

1 Ceiling Finishes 33,500.00 20,500.00
2 Floor Finishes 15,300.00 25,300.00
3 Doors and Windows 30,600.00 45,600.00

ii) External Works

ITEM DESCRIPTION OMISSION (RM) ADDITION (RM)

1 Water Reticulation 13,500.00 25,500.00
2 Surface Water Drainage 12,500.00 25,500.00
3 Hardstanding 15,500.00 18,500.00

iii) Prime Cost Sums

ITEM DESCRIPTION OMISSION (RM) ADDITION (RM)

1 Curtain Walling
Accepted tender figure:
RM 195,300.00
V.O. No. 1 25,500.00 38,500.00
2 Air-Conditioning Installation
Accepted tender figure:
RM 155,200.00
V.O. No. 1 15,000.00 25,500.00
3 Electrical Installation
Accepted tender figure:
RM 72,500.00
V.O. No. 1 12,000.00 15,500.00
V.O. No. 2 10,500.00 13,500.00
CONFIDENTIAL AP/BQS659

UNIVERSITI TEKNOLOGI MARA

E SUMMARY OF VARIATIONS (CONT’D)

iii) Prime Cost Sums (Cont’d)

ITEM DESCRIPTION OMISSION (RM) ADDITION (RM)

4 Lift Installation
Accepted tender figure:
RM 330,300.00
No variation 0.00 0.00
5 Fire Fighting System
Accepted tender figure:
RM 35,000.00
No variation 0.00 0.00

iv) Provisional Sums

ITEM DESCRIPTION AMOUNT ALLOWED

IN BQ (RM)
1 Built in Furniture 88,800.00
2 TNB Sub-station 58,500.00
3 Landscaping 125,000.00

a) Based on the information provided, prepare a draft Statement of the Final Account for
the project.
(20 marks)

b) What would be the recommended amount certified in the Final Certificate if the
contract was let under the PAM 2018 Standard Form of Contract?
(5 marks)

END OF QUESTION PAPER