10/6/19

AP. Sr Dr. Mohd Saidin Misnan, CQS

UNIVERSITI TEKNOLOGI MALAYSIA
81310 UTM Johor Bahru, Johor, Malaysia

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Preparation of Final Account;

1. Strategy to Expedite Account Closure,
2. Content and Format of Final Account Document and
3. Issuance of Final Certificate.

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FINAL ACCOUNT
• Contractual provision
– Either before or within a reasonable time after practical
completion, C’tor should send document related to
preparing final account.
– Subject to C’tor compliance to this obligations, the QS shall
prepare Final Account within the provision time frame of
final measurement and valuation as stated in the
appendix.
– When the Final Acc completed, the Arch/S.O. shall send a
copy to C’tor and relevant extract to each NSC.

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FINAL ACCOUNT
• Sum to be deducted:
– Prime cost sum and amount in respect of sub con &
associated C’tor profit.
– Provisional sums and value of works described as
provisional.
– Variations that are omission including omission of any
other works carried out under changed condition as a
result of variations.
– Amount allowable to employer under fluctuations clauses.
– Any other amount that is required by the Contract to be
deducted from Contract Sum.

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FINAL ACCOUNT
• Sum to be added:
– Total amount of NSC finally adjusted in accordance with
relevant sub con conditions.
– Where C’tor has tendered for the works, that was have
been performed by NSC and the tender accepted, the
amount of tender suitably adjusted.
– Any amount due to the Nominated supplier, including cash
discount .
– The contractor profit on the amount referred as above.

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FINAL ACCOUNT
• Sum to be added:
– Any amount payable by S.O. relating to statutory fees and
charges, setting out the works, opening up and testing,
remedial works where the Arch/S.O authorized payment.
– Addition due to variations including addition for other
works carried out under change condition as a result of
variations.
– The value of works against provisional sums or provisional
qty included in the Contract Bill.
– Any amount payable by S.O. by way of reimbursement for
direct loss and expense.

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FINAL ACCOUNT
• Sum to be added :
– Any amount expended by the C’tor as a result of loss
damage by fire or other perils where the risks are insured
by the employer and c’tor are entitle to reimbursement.
– Any amount payable to the C’tor under fluctuations clause.
– Any other amount that is required by the Contract to be
added to the Contract Sum.

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FINAL ACCOUNT

• The area to be cover under preparations of Final

Account:
– Variations
– Remeasurement of provisional quantity in the Contract Bills
– NSC account
– Nominated supplier account
– Loss and expense caused by disturbance of the regular
process of the works
– Fluctuations of rates and labour (where applicable)

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FINAL ACCOUNT
• Final Account procedure
– Original Contract Sum as starting point.
– The bulk of Final Account will consist measured work
priced at the original bill rates.
– If C’tor has reason to doubt accuracy any of the original
billed items, he can request QS on work concern to be
measured on site.

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FINAL ACCOUNT
• Final Account procedure (cont’d…)
– All relevant item must be shown separately.
– When preparing final account, QS should give C’tor or his
rep opportunities to be present when measurements and
details are taken or recorded.
– So, the document will prepared in full liaison with C’tor.

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FINAL ACCOUNT
• Final Account procedure (cont’d…)
– From the draft final account, anticipated expenditure can
be prepared.
– This in to enable the account to be finalised fairly soon
after work complete as well as interim payment to the
C’tor represent realistic assessment of the value of work
performed.

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FINAL ACCOUNT
• Final Account procedure (cont’d…)
– Delay in settlement of the Final Account represent
additional cost to the C’tor related to the financial
commitment.
– The S.O/QS have a contractual responsibility to keep the
date stipulated in contract for complete the account with
all necessary supporting data provide by C’tor.

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FINAL ACCOUNT
• Final Account procedure (cont’d…)
– Any Addition to the original contract sum complete with
KPK, APK and PHK
– Any Omission to the original contract sum complete with
KPK, APK and PHK
– New Contract Sum will take after adjustment on addition
and/or omission.

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FINAL ACCOUNT

• Final Certificate
– The Arch/S.O to issue Final Certificate within three (3)
month of the end of defect liability period or of
completion of making good defects.
– The amount of the final certificate is the difference
between the total of final account and the amount
previously stated due under interim certificate.

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FINAL ACCOUNT

• Final Certificate (cont’d…)

– The payment shall be made within 28 days or any other
period stipulated in the contract after issuance of Final
certificate.
– The final certificate provides conclusive evidence that
the quality of material and standard workmanship are to
the reasonable satisfaction of the Arch/S.O.
– All term and condition with regards to the adjustment of
the contract sum have been implemented.

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CADANGAN PEMBANGUNAN KOMPLEKS PERDAGANGAN PEKAN RABU (4 TINGKAT),

PENCAWANG ELEKTRIK TNB DAN TEMPAT PEMBUANGAN SAMPAH DI ATAS
SEBAHAGIAN LOT P.T.D. 63718, MUKIM TEBRAU, JOHOR BAHRU, JOHOR DARUL
TA'ZIM

STATEMENT OF FINAL ACCOUNT

FI N AL ACCOU N T RM

CONTRACT SUM 8,214,188.85

ADD Nett ADDITION (See Summary) 85,380.00

FOR

FINAL ACCOUNT VALUE 8,299,568.85

CADANGAN PEMBANGUNAN KOMPLEKS

PERDAGANGAN PEKAN RABU (4 TINGKAT),
PENCAWANG ELEKTRIK TNB DAN TEMPAT
We, the undersigned, hereby declare that we have checked and agreed to the total of Ringgit
PEMBUANGAN SAMPAH DI ATAS SEBAHAGIAN
Malaysia: Eight Million Two Hundred Ninety Nine Thousand Five Hundred Sixty Eight And
LOT P.T.D. 63718, MUKIM TEBRAU, JOHOR BAHRU,
Sen Eighty Five Only (RM8,299,568.85) being the Final Account Value in respec
JOHOR DARUL TA'ZIM

Signed by the said In the presence of

FOR

Contractor's Signature Witness's Signature

SWISSHARTA SDN. BHD.

Name of Signatory Name of Signatory

DISEMBER 2004
Date:______________________________ Date:________________________________

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SUMMARY

VARIATION
ITEM NO. LIST OF VARIATION ITEMS ADDITION (RM) OMISSION (RM)

1 Contruct 1 no. of mild steel staircase c/w

polycarbonate roof from 1st floor to 2nd floor at 40,000.00 -
food court area

2 Remove all staircase exit walls & fires door at 5,000.00 -

staircase 1,2 & 3

3 Additional power points for push cart stalls 10,000.00 -

4 Contruct a new prayer room at ground floor and

enlarge the existing prayer room at exhibition hall
level 10,000.00 -

5 Re-locate existing Bus stop to infront of Pekan

Rabu 30,000.00 -

6 Hack and lay homogenous tiles to existing

cement rendering floor at common corridor 20,000.00 -

7 Additional landscape works as instructed 20,000.00 -

8 Supply and Install Aluminium Letter box (200mm

H x 230mm W x 430mm D x 114 nos) 10,000.00 -

9 Adjustment of prime cost sums and provisional

sums - (59,620.00)

145,000.00 (59,620.00)

(59,620.00)

NETT ADDITION 85,380.00

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CONTRACT NO. :…………………. VARIATION ITEM NO. : 1

MAIN CONTRACTOR : SYSTEM METAL ALUMINIUM & GLASS CONSTRUCTION SDN. BHD.

WORKS : Cadangan Pembangunan Kompleks Perdagangan Pekan Rabu (4 Tingkat), Pencawang

Elektrik TNB Dan Tempat Pembuangan Sampah Di Atas Sebahagian Lot P.T.D. 63718,
Mukim Tebrau, Johor Bahru, Johor Darul Ta'zim

The following works of variation have been valued as follows:-

ITEM ADDITION OMISSION

SUMMARY

Contruct 1 no. of mild steel staircase c/w polycarbonate

roof from 1st floor to 2nd floor at food court area 40,000.00 -

40,000.00 -

TOTAL NETT ADDITION 40,000.00

This variation, details of which are attached hereto constitutes a nett ADDITION TO your contract and has been valued at
Ringgit Malaysia : Fourty Thousand Only (RM40,000.00) which sum shall be ADDED TO the Contract Amount

…………………………………………… …………………………………….
PAKATAN UKUR BAHAN SDN. BHD. Y ARCHITECTS

DATE……………………………………. DATE……………….……………..

We, the undersigned, hereby agree to the variation details and the valuation

……………………………………………………………………………….
SYSTEM METAL ALUMINIUM & GLASS CONSTRUCTION SDN. BHD. DATE ……………………….

………………………………………………………………..
AGREED BY SWISSHARTA SDN. BHD. DATE ……………………….

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NAME OF SIGNATORY

LEMBAGA PERTUBUHAN PELADANG

JOHOR

PERAKUAN MUKTAMAD

UNTUK

CADANGAN MEMBINA DAN MENYIAPKAN KILANG DI

ATAS LOT 1292 MACHAP, KLUANG, JOHOR DARUL TAKZIM
- KERJA BANGUNAN DAN KERJA LAIN YANG BERKAITAN
(FASA 2) .

ANTARA

LEMBAGA PERTUBUHAN PELADANG NEGERI JOHOR

DAN

KONTRAKTOR .....................

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CADANGAN MEMBINA DAN MENYIAPKAN KILANG 1292 MACHAP, KLUANG, JOHOR DARUL
TAKZIM - KERJA BANGUNAN DAN KERJA LAIN YANG BERKAITAN (FASA 2)

PERAKUAN MUKTAMAD

ISI KANDUNGAN

1) Surat Akuan Statutori

2) Sijil Perakuan Muktamad

3) Senarai Pelarasan Jumlah Harga Kontrak

4) Senarai Bayaran Kemajuan

5) Perakuan Siap Kerja

6) Perakuan Pelarasan Jumlah Harga Kontrak No. 1

7) Perakuan Pelarasan Jumlah Harga Kontrak No. 2

8) Lampiran

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PERAKUAN MUKTAMAD

ANGGARAN PEMBANGUNAN KEPALA PECAHAN KEPALA

TAJUK KERJA CADANGAN

: MEMBINA DAN MENYIAPKAN KILANG PEMPROSESAN
MAKANAN DI ATAS LOT 1292, MACHAP, KLUANG, JOHOR DARULTAKZIM
-KERJA BANGUNAN DAN KERJA LAIN YANG BERKAITAN (FASA 2)

NAMA & ALAMAT KONTRAKTOR :

No. 7-01, Jalan Susur Dewata 1,
Larkin Perdana,
80350 Johor Bahru,
Johor Darul Takzim.
NO. KONTRAK :
JUMLAH HARGA ASAL KONTRAK : RM 1,850,816.40
PELARASAN KEPADA JUMLAH HARGA ASAL KONTRAK
Tambahan seperti P.P.J.H.K No. 1 : RM 129,426.29
Tambahan seperti P.P.J.H.K No. 2 : RM 122,425.70
Tambahan seperti P.P.J.H.K No. 3 : RM 19,616.00
Potongan seperti P.P.J.H.K No. 4 : RM (27,787.00)
Tambahan seperti P.P.J.H.K No. 5 : RM 3,239.00
Tambahan seperti P.P.J.H.K No. 6 RM 260,520.75
Tambahan : RM 507,440.74
HARGA MUKTAMAD KONTRAK : RM 2,358,257.14
HARGA MUKTAMAD KONTRAK RM 2,358,257.14

KURANGKAN*
1 Wang Tahanan (jika berkenaan)
(a) Kontraktor utama.... RM -
(b) Subkontraktor-subkontraktor
Dinamakan (Jumlah b/h dari
*Lampiran A1-Jumlah Ruangan 10).... RM -
(c) Pembekal-pembekal Dinamakan
(Jumlah b/h dari Lampiran A2-
Jumlah Ruangan 5).... RM -
2 Bayaran Interim yang terdahulu (No.1 - No.9) RM 2,029,916.22
TOLAK
1 Bayaran balik wang pendahuluan ke atas
Kontrak/bayaran sementara ke atas Peralatan
dan Loji Berjentera (jika berkenaan)*
(a) Kontraktor Utama.... RM -
(b) Subkontraktor-subkontraktor Dinamakan
(Jumlah b/h dari Lampiran A1-Jumlah
Ruangan 6).... RM -
2 Ganti Rugi Tertentu dan Ditetapkan
(a) As contract RM 304.00/hari RM 30,096.00
3 Premium insurans dan caruman PERKESO yang
dibayar oleh Kerajaan.... RM -
4 Gaji pekerja yang dibayar oleh Kerajaan.... RM -
5 Kos kepada Kerajaan akibat kegagalan RM -
Kontraktor mematuhi arahan P.P....
6 Kos membaiki kecacatan
7 Pengurangan nilai kerja kerana kecacatan
8 Potongan-potongan lain yang dibenarkan
(a) Penyiapan kerja-kerja civil RM 196,971.00
(b) Penyiapan kerja-kerja mekanikal & elektrikal RM 147,000.00
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BAYARAN MUKTAMAD DI SYORKAN KENA DIBAYAR - 45,726.08

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Jurukur Bahan Pegawai

Saya/ Kami, yang bertandatangani di bawah ini mengaku penerimaan Perakuan Muktamad di atas dan setelah
meneliti butir-butir terkandung di dalamnya, bersetuju dengan Bayaran Muktamad Di syorkan Kena Di Bayar dan
mengaku bahawa Saya/Kami tidak ada tuntutan

…………………………………. ………………………………….
Tandatangan Saksi Tandatangan Kontraktor

Nama penuh : Nama penuh :

No. K/P : No. K/P :

Alamat : ……………………………………….
……………………………………….
………………………………………. ……………………………………….
Cop Kontraktor
Tarikh : ………………………………………. Tarikh : ……………………………………….

Saya dengan ini mengesahkan bahawa bayaran akhir di bawah ini berjumlah Ringgit Malaysia : Tiga Puluh Tiga
Ribu Dua Ratus Enam Puluh Empat dan Sen Empat Puluh Lima Sahaja (RM 33,264.45) yang menunjukkan
baki muktamad di bawah kontrak adalah patut dan kena di bayar oleh Kerajaan seperti berikut :

Bayaran diperakukan
(a) Kepada Kontraktor Utama....* -RM 45,726.08
(b) Kepada Subkontraktor-subkontraktor Dinamakan
(Jumlah b/h dari Lampiran A1-Jumlah
Ruangan 10)....
(c) Kepada Pembekal-pembekal Dinamakan
(Jumlah b/h dari Lampiran A2-Jumlah
Ruangan 9)....
(d) Kepada Penerima Hak-Penerima Hak yang
diluluskan (Jumlah b/h dari Lampiran
A3-Jumlah Ruangan 9)....
Jumlah Bayaran Muktamad -RM 45,726.08

Perakuan yang bertandatangan oleh Ketua Pengarah/Akuan Statutori yang dikehendaki di bawah Fasal Syarat-Syarat
Kontrak telah di kemukakan oleh Kontraktor dan Sub Kontraktor- Sub Kontraktor Dinamakan.

Tarikh :

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CADANGAN MEMBINA DAN MENYIAPKAN KILANG

LOT 1292, MACHAP, KLUANG, JOHOR DARULTAKZIM - KERJA BANGUNAN DAN KERJA
LAIN YANG BERKAITAN (FASA 2)

BAYARAN BAGI PERAKUAN MUKTAMAD

FINAL SUMMARY

Item Description % Work Amount

Contract Amount Done

A PRELIMINARIES 50,000.00 100.00% 50,000.00

B BUILDER'S WORK

- Block A 1,038,548.60 100.00% 1,038,548.60

- Block B 127,025.40 100.00% 127,025.40

- Block C 212,823.10 100.00% 212,823.10

C EXTERNAL WORKS 210,359.30 100.00% 210,359.30

D MECHANICAL & ELECTRICAL WORKS 212,060.00 100.00% 212,060.00

Total Contract Sum 1,850,816.40 100.00% 1,850,816.40

Add

H PPJHK 1 - 6 507,440.74 100% 507,440.74

Total Amount Carried to Final Payment 2,358,257.14 100.00% 2,358,257.14

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SURAT AKUAN

Saya, .......................... K/P No : .............................. yang beralamat di No. 7-01, Jalan

Susur Dewata 1, Larkin Perdana, 80350 Johor Bahru,, Johor Darul Takzim dengan sesungguh
dan sebenar-benarnya mengaku bahawa;

a) Saya adalah Pengarah Urusan, Kontraktor .................. yang beralamat di No. 7-

01, Jalan Susur Dewata 1, Larkin Perdana, 80350 Johor Bahru,, Johor Darul
Takzim

b) Saya telah menerima kerja-kerja “Cadangan Membina Dan Menyiapkan Kilang,

Kluang, Johor Darul Takzim – Kerja Bangunan Dan Kerja Lain Yang
Berkaitan (Fasa 2) .

c) Kerja-kerja tersebut telah disiap sempurnakan pada ............................... dengan

baik mengikut peraturan yang telah ditetapkan.

d) Saya telah menjelaskan bayaran gaji atau upah kepada pekerja-pekerja di bawah
Kontraktor ....................... dan saya tidak boleh dituntut oleh pihak yang berkenaan
setelah menyiapkan kerja-kerja tersebut.

e) Jabatan yang berkaitan tidak boleh didakwa atau dituntut oleh pihak pekerja
Kontraktor ......................... setelah kerja-kerja ini siap dalam pengurusan kerja.

dan saya membuat akuan ini dengan penuh kepercayaan bahawa apa-apa yang tersebut di
dalamnya adalah benar serta menurut Akta Akuan Berkanun 1960.

Diperbuat dan dengan sebenar-benarnya diakui

oleh yang tersebut namanya di atas iaitu

..........................

di ……………………. (daerah ) dalam …….………… (negeri)

Pada ............. haribulan ................ 2008

DIHADAPAN SAYA

.....................................................................................
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Thank You
b-saidin@utm.my

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