Direct Cost

Prepared by NAB Schedule
Date 25-Feb-19
Reviewed by
Date
Client name Dewan Drilling Limited

Period end December 31, 2018
Account head Direct Cost
Subject Lead sheet
Particulars Schedule Current period Prior period

Ref. Rs. Rs.
Direct expenses 92,572,834 104,543,488
92,572,834 104,543,488
Date 25-Feb-19
Reviewed by
Date

Account head Direct Expenses
Subject Sub-Lead sheet
Particulars Schedule Current period Prior period Variance

Ref. Rs. Rs. Rs. % Annot
Salaries, wages and benefits 2,408,918 4,005,660 1,596,742 40% (a)
Consumables 150,322 612,784 462,462 75% (b)
Transportation of rigs 6,048,888 2,752,881 (3,296,007) -120% (c)
Insurance 4,441,021 5,033,854 592,833 12% (d)
Repair and maintenance of equipments 845,182 1,064,662 219,480 21% (e)
Depreciation 72,691,163 84,509,601 11,818,438 14% (f)
Staff camp expenses 4,741,040 5,840,548 1,099,508 19% (g)
Equipment and vehicle transportation 134,834 57,060 (77,774) -136% (h)
Traveling and accommodation 316,538 410,695 94,157 23% (i)
Portacabins rental & civil work 693,757 - (693,757) 100% (j)
Telephone 38,600 47,368 8,768 19% (k)
Vehicle running 19,208 3,118 (16,090) -516% (l)
Printing and stationery 7,257 11,227 3,970 35% (m)
Safety and uniform expenses 22,802 188,590 165,788 88% (n)
Other expenses 13,304 5,440 (7,864) -145% (o)
Total cost of sales 92,572,834 104,543,488
(a) Salaries and wages are decreased due to stoppage of projects of rigs.
(b) Consumables are decreased due to stopage of main course of business.
(c) Transportation of rigs increase due to increase in rental activities.
(d) policies expires and not obtaining new policies.
(e) Equipments are not operation due to which less R&M requirement.
(f) Depreciation decrease because of the fully depreciated assets.
(g) Decrease in business.
(h) Due to stopage of main course of business, company is renting out its equipments resulting in increase in
transportation.
(i) Traveling & accommodation charges increase because of the effords made to increase business
activities
(j) Expense generated because of new business activity.
(k) Telephone & other utilities decrease because of sharing basis.
(l) Less load shedding results in low vehicle running cost which includes the cost of fuel of
generator.
(m) Cost cutting and reclassification of expenses.
(n) Stoppage of main course of business.
(o) Cost cutting and reclassification of expenses.
Date 25-Feb-19
Reviewed by
Date

Account head Direct Expenses
Particulars Schedule Current period Prior period Variance

Ref. Rs. Rs. Rs. %
Heads to be verified Separately
Salaries, wages and benefits 2,408,918 4,005,660 1,596,742 40%
Transportation of rigs 6,048,888 2,752,881 (3,296,007) -120%
Staff camp expenses 4,741,040 5,840,548 1,099,508 19%
Insurance 4,441,021 5,033,854 592,833 12%
Repair and maintenance of equipments 845,182 1,064,662 219,480 21%
Telephone 38,600 47,368 8,768 19%
Depreciation 72,691,163 84,509,601 11,818,438 14%
Total ( A ) 91,214,812 103,254,574
Heads to be verified Combinely
Consumables 150,322 612,784 462,462 75%
Equipment and vehicle transportation 134,834 57,060 (77,774) -136%
Traveling and accommodation 316,538 410,695 94,157 23%
Portacabins rental & civil work 693,757 - (693,757) #DIV/0!
Vehicle running 19,208 3,118 (16,090) -516%
Printing and stationery 7,257 11,227 3,970 35%
Safety and uniform expenses 22,802 188,590 165,788 88%
Other expenses 13,304 5,440 (7,864) -145%
Total ( B ) 1,358,022 1,288,914
Grand Total 92,572,834 104,543,488
Client name: Deewan Drilling Limited F/S period end: December 31,2018
Document name: Sampling Sheet Document #: Sampling Sheet
SAMPLE SIZE TEMPLATE - REPRESENTATIVE SAMPLING WARNING
TOCs are unable

This template is used to document our sample size calculation when using representative sampling for an OSP.
to provide 100%
of the assurance
required over an
Financial statement area: Transportation of rigs FSA/Assertion,
even if
Test: Other Substantive Procedures
successful. If
successful TOCs
Account balance: 6,048,888.00 are performed
Population size (Number of items): 20 for an
Value of key items selected for specific testing: - FSA/Assertion
Number of items selected for 100% testing: - where the RMM
Absolute value of items with a negative balance: - level is Normal,
TOCs must be
supplemented by
Teams document here the rationale for excluding
OSPs or SAPs.
items for testing.
Absolute value of other items excluded from testing: -
If a sampling OSP
is planned,
please enter a
Sampled balance: 6,048,888.00 small sample size
based on
Materiality: 923,241 professional
judgement in the
Performance materiality (or specific performance materiality Judgemental
if relevant) 692,430.75 Sample Size box
and justify your
decision in the
Comments box
Consideration Assessment Impact below.
RMM level Normal 2.00
Assurance from TOCs : TOCs not performed -
Assurance from SAPs : None -

Can assurance be taken from other OSPs performed on this
FSA for the sampled assertions? : No -
Please comment on the other OSPs performed:
OSP sampling R-factor 2
Initial sample size 17.47

Total (not including rounding): 17.47
Method of sample selection Multiplier

Has the variability of the population been addressed? : No (multiplier) 1.25
Sample size adjusted for method of sample selection: 22.00 0

Number of items selected for 100% testing: -
Total size of sample, including items selected for 100% testing: 20.00
Comments:
Ver: 2014 Nov Prepared by BDO 1Version 1.0.2010

Date 25-Feb-19
Reviewed by
Date
Gate Outward Pass

Account head Transportation of rigs
Classification
Subject Vouching
Approval
Contract
Payment
Invoice
Sr. No. Voucher Invoice Party name Transportation Particulars Amount Payment Sales Tax Net Payment
Date No Date No. From To Rs. Through Rate Rs. Rs.
Being an amount paid for the transportation of
Sindh BOP 13 5/8" 10K (Single,Double) Rams with
1 31-Jan-18 JVA-18 -0033 29-Jan-18 007/2018 1,441,040 Ch# 00230 13% 187,335.20 1,628,375 P P O O P
Builders Drilling Spool from Rodho Taunsa Sharif to
Rodho Hilong Hilong rig HL21 Sindh.
Being an amount booked as a liabilty against the
transportation of Porta Cabins from Nausherhro
2 30-Nov-18 JVA-18 -0515 12/3/2018 28,574.00 1,710,000 Accural 16% 273,600.00 1,983,600 P P O O P
Feroze to Rodho. Total load are 19 and per load
Nausherhro
IS Enetrprises Feroze Rodho costs Rs. 90,000.
3 31-Jan-18 JVA-18 -0037 29-Jan-18 007/2018 1,418,750 Ch# 00230 13% 184,437.50 1,603,188 P P O O P
4 31-May-18 JVA-18 -0228 23-Apr-18 445/2018 359,722 Ch # 273 13% 46,763.86 406,486 P P O O P
Being an amount booked as a liabilty against the
transportation of Porta Cabins from Nausherhro
5 31-Dec-18 JVA-18 -0544 31-Dec-18 28830 IS Enetrprises Feroze to Rodho. Total load are 2 and per load 107,000 Accural 16% 17,120.00 124,120 P P O O P
costs Rs. 50,000. Rs. 7,000 was stand by
Adhi Well Rodho charges.
Being an amount paid as the transportation of
Muhammad
6 30-Sep-18 JVA-18 -0399 12-Aug-18 N/A Sharif Porta Cabins Repairing goods (for 16 men 87,019 Ch # 317 16% 13,923.04 100,942 P P O O P
(Transporter)
Rodho Adhi Field sleeper) from Rodho to Adhi Gas Field PPL.
Muhammad
7 31-Oct-18 JVA-18 -0445 25-Sep-18 N/A Sharif 100,942 Ch # 333 16% 16,150.72 117,093 P P O O P
(Transporter)
Hilong Rodho Diesel Tank From Hilong Rig HL 17 to Rodho.
Muhammad
8 31-Oct-18 JVA-18 -0448 25-Sep-18 N/A Sharif 100,942 Ch # 333 16% 16,150.72 117,093 P P O O P
(Transporter)
Rodho Adhi Field Diesel Tank From Hilong Rig HL 17 to Rodho.
Muhammad
9 1-Nov-18 JVA-18 -0474 N/A N/A Sharif 100,942 Accural 16% 16,150.72 117,093 P P O O P
(Transporter)
Rodho Adhi Field Porta Cabin From Hilong Rig HL 17 to Rodho.
Qadeer
10 30-Jun-18 JVA-18 -0278 31-Aug-18 DDL062018 Porta Cabins from Rodho to Adhi Field. Total 160,000 Ch # 319 16% 25,600.00 185,600 P P O O P
Brothers
Rodho Adhi Field load are 2 and per load costs Rs. 80,000.
Being an amount paid as the transportation of
Muhammad
11 28-Feb-18 JVA-18 -0087 20-Aug-18 N/A Sharif Casting/Tubing handing tools from Rodho to 39,309 Ch # 318 13% 5,110.17 44,419
(Transporter)
Rodho Karachi Karachi
Total 5,625,666
Amount Vouched 5,625,666 93%
Amount not vouched 423,222 7%
Total 6,048,888 100%
TOCs are unable

to provide 100%
of the assurance
required over an
Financial statement area: Repair and maintenance of equipments FSA/Assertion,
even if
successful. If
successful TOCs
Account balance: 845,182.00 are performed
TOCs must be
supplemented by
OSPs or SAPs.
items for testing.
If a sampling OSP
is planned,
please enter a
Sampled balance: 845,182.00 small sample size
based on
Materiality: 1,045,435 professional
judgement in the
and justify your
decision in the
Comments box




Comments:

Date 25-Feb-19
Reviewed by
Date
Gate Outward Pass

Account head Repair and Maintenance
Classification
Subject Vouching
Approval
Contract
Payment
Invoice
Sr. No. Voucher Invoice Party name Particulars Amount Payment Sales Tax Withholding Tax Net Payment
Date No Date No. Rs. Through Rs. Rs. Rs.
Being an amount booked for the following Repair & Maintenance
1 31-May-18 JVA-18 -0221 9-Jul-18

213-01-2018-
Belmont Asia S. No. Description Unit Per Unit78,838
Amount
Ch # 315 10249 N/A 89,087 P P O P P
0087
1 Calibration of guage 3 3,227 9,682
2 Calibration of Transmitter 3 6,455 19,364
3 Calibration of Pressure
Being an amount booked for following Repair & Maintenance: 1 7,377 7,377
4 Calibration of Hose Pipe 6 3,227 19,363
S. No.5 Pressure
Description test of Swaco Panel Unit1 Per23,052
Unit Amount23,052
213-01-2018-
2 31-May-18 JVA-18 -0221 9-Jul-18
0087
Belmont Asia 1 G Valve & Choke Manifod 1 461,040751,495 461,040
Ch # 315 5,127 7,072 763,694 P P O P P
2 Greasing of unit 1 46,104 46,104

3 Replace & Repair of wall seal 1 36,883 36,883
4 Repair & calibration of guage 1 32,272 32,272
Total 830,333
5 Loading & offloading Charges 1 36,883 36,883
Amount Vouched 830,333
6 Inspection
Amount Unvouched
Charges 3 46,104
14,849
138,312
Total 845,182
TOCs are unable

to provide 100%
of the assurance
required over an
Financial statement area: Staff camp expenses FSA/Assertion,
even if
successful. If
successful TOCs
Population size (Number of items): for an
TOCs must be
supplemented by
OSPs or SAPs.
items for testing.
If a sampling OSP
is planned,
please enter a
based on
judgement in the
and justify your
decision in the
Comments box




Total size of sample, including items selected for 100% testing: -
Comments:

Date 25-Feb-19
Reviewed by
Date
Account head Staff Camp Expenses
Subject Breakup
Particulars Schedule Current period

Ref. Rs.
Salaries & Benefits
Cost - Salaries & benifits (Wages) ZJ 30 986,014
Cost - Salaries & Benifits (EOBI) - ZJ30 camp 26,068
Cost - Salaries & benifits (Catering camp) ZJ30 673,653
Subtotal 1,685,735
Others
Cost - Camp ( Other consumables) - ZJ 30 116,004
Cost - Handling and Transportation Mess Material 17,100
Cost - Camp (LPG consumption) - ZJ 30 97,280
Cost - Camp ( Drinking water) - ZJ 30 126,180
Cost - Repair & Maintenance (Camp) - ZJ 30 967,698
Cost - Camp (Grocessory consumbales) - ZJ30 1,612,043
Cost - Camp (Treveliing) - ZJ30 119,000
Subtotal 3,055,305
Grand Total 4,741,040
Date 25-Feb-19
Reviewed by
Date
Gate Outward Pass

Account head Staff Camp Expenses
Classification
Subject Vouching
Approval
Contract
Payment
Invoice
Sr. No. Voucher Invoice Party name Particulars Amount Payment Sales Tax Net Payment
Date No Date No. Rs. Through Rate Rs. Rs.
Cost - Salaries & Benefits (Wages) - ZJ 30
Being an amount paid as a daily wages to 10 different Labours for the month
of January 18 for different works including room boy, mechanic, electrician, P O O O P
1 31-Jan-18 JVA-18-0030 N/A N/A Accural 187,582 Accural N/A N/A N/A
cook, waiter, dish washer, laundary man, cleaner etc. Amount has been paid
in per day basis and accumulated amount is booked as accural.
Munawar Being an amount paid as a daily wages to 16 different Labours for the month
2 30-Nov-18 JVA-18-0500 N/A N/A Ansari of January 18 for different works including room boy, mechanic, electrician, 682,432 Cash N/A N/A N/A O O O O P
(Advances) cook, waiter, dish washer, laundary man, cleaner etc. Amount has been paid
in per day basis and accumlated amount is adjusted againt advances paid to
Mr. Munawar Ansari.
Abdul Being an amount paid for the carpenter work for PPL Project 11/18/18. O P O O P
3 31-Dec-18 JVA-18-0563 N/A N/A 53,000 Cash N/A N/A N/A
Majeed Amount is being paid on daily basis.
Total 923,014
Cost - Repair & Maintenance (Camp) - ZJ 30
Being an amount paid for the repair sevice and maintenance of Acs and
AK Maintinance of junior residence Carvans at the site in Rodhoo. Repair and P O O O P
4 31-10-18 8091 30-10-18 AK-2207 482,500 CH # 00000350 16% 77200 559700
Enterprises services includes Gas Refilling, Changing Capacitors, Repairing of
compressor, PCB Card repairing, etc.
Munawar Being an amount paid for the purchase of new Porta Cabins in Rodhoo
5 1/11/2018 8113 27-9-18 508 Taunsa Shraif. 16 invoices attached which shows purchases of material for 121,973 Ch # 00000334 17% 20735 142108 O O O O P
Hardware
making those porta-cabins and fee of carpenter as well.
Being an amount paid for the repair sevice and maintenance of Acs and
AK Maintinance of junior residence Carvans at the site in Rodhoo. Repair and O P O O P
6 31-10-18 8093 30-10-18 AK-2207 53,000 CH #00000350 16% 8480 53000
Enterprises services includes Gas Refilling, Changing Capacitors, Repairing of
compressor, PCB Card repairing, etc.
Total 657,473
Cost - Camp (Grocessory Consumables) - ZJ 30
Being an amount adjusted against expenses for following items:
S. No. Description Unit Per Unit Amount

1 Chicken 380 240 91,200
Munawar
7 31-Oct-18 8073 Various Various Ansari 2 Mutton 260 700 182,000
(Advances)
3 Beef 93 400 37,200
4 Fish 30 310 9,300
5 Vegetables 110,320
6 Eggs & Bread 590,322 17,770
Cash N/A N/A 590,322
CSD
Shopping 7 Fruits
Being an amount paid for the purchase of Atta, Basin, Suji, Rice, Dall mong, 52075
8 30-Sep-18 8004 29-9-18 29092018 Daal Mash, Daal Chana, Lobia, Milk pack, salt, sugar, chilli, black papper,
complex
Multan
8 Mineral
black salt, jaifel, Water
jalvatri, ketchup, tissues, etc for PPL project. 6,430
536,351 CH # 00000335 0 0 536351
Munawar 9 Oil & Ghee 86,928
Being an amount paid against Re-imbursement of cooked food delivery to
9 31-May-18 7855 12/5/2018 N/A Awan
DDL by DPL for the month of April
(Advances) 78,106 Adjustment 0 0 78106
Munawar
Being an amount paid against Re-imbursement of cooked food delivery to
10 31-May-18 7855 31-5-18 N/A Awan
DDL by DPL for the month of May.
(Advances)
64,687 Adjustment 0 0 64687

Munawar
11 30-Nov-18 8138 Various Various Ansari 1 Chicken 50 270 13,500
(Advances)
2 Mutton 20 700 14,000
4 Fish 10 300 3,000
5 Vegetables 60,540 21,230
Cash N/A N/A 60540
Total 1,330,006
Cost - Camp (Other Consumables) - ZJ 30 6 Eggs & Bread 6,880
CSD 8 Dry Fruits 1,930
Shopping Being an amount paid for the purchase of grocery from CSD for PPL Project
12 30-Sep-18 8004 29-9-18 29092018
complex for the month of Sep-18
Multan 82,236 CH # 00000335 0 0 82236
Total 82,236
Cost - Camp (Drinking Water) - ZJ 30
CSD
Shopping O O O O P
13 30-Sep-18 8004 29-9-18 29092018 Being an amount paid for the purchase of Mineral water. 88,200 CH # 00000335 0 0 N/A
complex
Multan
Total 88,200
Cost - Camp (Treveliing) - ZJ30
Being an amount reimbursed for the following matters
Rs. 32,000 for the rent of Hiace for the travelling of employees from Taunsa
Munawar
to Barya for PPL project on 30-9-18 O O O O P
14 31-Oct-18 JVA-18-0435 Various Various Ansari 63,010 Cash N/A N/A N/A
Rs. 30,030 for the rent of Hiace for the travelling of employees from Rodhu
(Advances)
to Barya.
Date Particulars Amount

09/11/2018 Bus Ticket for 6 persons from Moro to Rodu 10800
11/11/2018 Tool tax from Bhirya to Rodu 330
09/11/2018 Dinner for 4 persons 2856
Munawar
15 30-Nov-18 JVA-18-0500 Various Various Ansari 09/11/2018 Breakfast for 4 persons 3000 23,528 Cash N/A N/A N/A O O O O P
(Advances) 10/11/2018 Lunch for 4 persons 1140
10/11/2018 Hotel room for 4 persons 4000
10/11/2018 Tea for 4 persons 260
10/11/2018 Breakfast for 4 persons 642
Total 86,538
Amount vouched 3,167,467 67%

Amount Unvouched 1,573,573 33%
Total Amount 4,741,040
Date 25-Feb-19
Reviewed by
Date

Account head Sales revenue
Subject Monthly variance
(Telephone at (Telephone at
Month Total
site) - ZJ40 site) - ZJ30
Rs. Rs. Rs.
Jan-18 - 2,000 2,000

Feb-18 - 1,250 1,250
Mar-18 - 1,250 1,250
Apr-18 - 3,250 3,250
May-18 - 3,250 3,250
Jun-18 - 3,350 3,350
Jul-18 - 3,350 3,350
Aug-18 - 3,400 3,400
Sep-18 - 3,500 3,500
Oct-18 - 7,000 7,000
Nov-18 - 3,500 3,500
Dec-18 - 3,500 3,500
- 38,600 38,600
TOCs are unable

to provide 100%
of the assurance
required over an
Financial statement area: Insurance FSA/Assertion,
even if
successful. If
successful TOCs
TOCs must be
supplemented by
OSPs or SAPs.
items for testing.
If a sampling OSP
is planned,
please enter a
based on
Materiality: 1,045,435 professional
judgement in the
and justify your
decision in the
Comments box




Comments:

Date 25-Feb-19
Reviewed by
Date

Account head Insurance Expenses
Subject Breakup

Ref. Rs.
Cost - Insurance (Rig-ZJ30) 2,416,062

Cost - Insurance (Rig - ZJ40) 1,213,224
Cost - Insurance (Ambulance) - ZJ30 25,945
Cost - Insurance - Staff camps - ZJ 40 106,089
Cost - Insurance - Staff camps - ZJ 30 106,089
Cost - Insurance - Cash in safe - ZJ 40 4,007
Cost - Insurance - Cash in safe - ZJ 30 4,007
Cost - Insurance - Cash in safe - HO 4,006
Cost - Insurance - Cash in Transit - ZJ 40 11,984
Cost - Insurance - Cash in Transit - ZJ 30 11,984
Cost - Insurance - Terrorism - ZJ30 1,060,545
Cost - Insurance - Staff Health Insurance - ZJ40 16,089
Cost - Insurance - Staff Health Insurance - ZJ30 97,574
5,077,605
Cost - Insurance (Staff Accident) - ZJ40 (7,816)
Cost - Insurance (Staff Accident) - ZJ30 (35,935)
Grand Total 5,033,854
Date 25-Feb-19
Reviewed by
Date
Gate Outward Pass

Account head Insurance Expenses
Classification
Subject Vouching
Approval
Contract
Payment
Invoice
Sr. No. Voucher Invoice Party name Particulars Amount Payment Net Payment
Date No Date No. Rs. Through Rs.
Cost - Insurance (Ambulance) - ZJ30
Jubilee Bieng insurance expense incurred for the period

31-Jan-17 JVA-17 -0031
Insurance of January-17
2,138
Total 2,138
Cost - Insurance (Rig-ZJ30)
31-Jan-17 JVA-17 -0031

Being insurance expense inurred for the period
of january -17 188,009
31-Aug-17 JVA-17 -0261

of August -17 186,374
31-Dec-17 JVA-17 -0457

of December -17 403,286
31-Mar-17 JVA-17 -0093

of March -17 188,008
31-May-17 JVA-17 -0162

of May -17 186,374
31-Jul-17 JVA-17 -0231

of July -17 186,374
Total 1,338,425
Cost - Insurance (Rig - ZJ40)
31-Jan-17 JVA-17 -0031

of January -17 103,721
31-Dec-17 JVA-17 -0457

31-Aug-17 JVA-17 -0261

of August -17 102,819
31-Mar-17 JVA-17 -0093

of March -17 103,721
31-May-17 JVA-17 -0162

of May -17 102,819
31-Jul-17 JVA-17 -0231

of July -17 102,819
618,714
Cost - Insurance - Staff camps - ZJ 40
31-Aug-17 JVA-17 -0261

of August -17 8,991
31-Dec-17 JVA-17 -0457

17,981
Cost - Insurance - Staff camps - ZJ 30
31-Aug-17 JVA-17 -0261

of August -17 8,991
31-Dec-17 JVA-17 -0457

17,980
Cost - Insurance - Cash in safe - ZJ 40
31-Dec-17 JVA-17 -0457

of December -17 322
322
Cost - Insurance - Cash in Transit - ZJ 40
31-Jan-17 JVA-17 -0031

31-Aug-17 JVA-17 -0261
of August -17 1,023
31-Dec-17 JVA-17 -0457

3,591
Cost - Insurance - Cash in Transit - ZJ 30
31-Jan-17 JVA-17 -0031

31-Aug-17 JVA-17 -0261

of August -17 1,023
31-Dec-17 JVA-17 -0457

Total 3,591
Cost - Insurance - Terrorism - ZJ30
31-Jan-17 JVA-17 -0031

31-Aug-17 JVA-17 -0261

of August -17 44,940
31-Oct-17 JVA-17 -0349

of October -17 89,879
31-Oct-17 JVA-17 -0349

of October -17 396,901
31-Dec-17 JVA-17 -0457

Total 666,932
Amount Vouched 2,669,674

Amount Unvouched 1,771,347 60%
Total 4,441,021 100%
Date 25-Feb-19
Reviewed by
Date

Account head Telephone Expenses
Subject Breakup

Ref. Rs.
Cost - Communication (Telephone at site) - ZJ40 -

Cost - Communication (Telephone at site) - ZJ30 38,600
Grand Total 38,600
Date 25-Feb-19
Reviewed by
Date
Account head Combine Heads

Ref. Rs.
Heads to be verified Combinely
Consumables 150,322
Equipment and vehicle transportation 134,834
Traveling and accommodation 316,538
Portacabins rental & civil work 693,757
Vehicle running 19,208
Printing and stationery 7,257
Safety and uniform expenses 22,802
Other expenses 13,304
Total ( B ) 1,358,022
TOCs are unable

to provide 100%
of the assurance
required over an
Financial statement area: Combine Heads FSA/Assertion,
even if
successful. If
successful TOCs
TOCs must be
supplemented by
OSPs or SAPs.
items for testing.
If a sampling OSP
is planned,
please enter a
based on
judgement in the
and justify your
decision in the
Comments box




Comments:

Date 25-Feb-19
Reviewed by
Date
Gate Outward Pass

Account head Combine Heads
Classification
Subject Vouching
Approval
Contract
Payment
Invoice
Sr. No. Voucher Invoice Party name Particulars Amount Payment Withholidng Tax Net Payment
Date No Date No. Rs. Through Rs. Rs.
Cost - Consumables - ZJ30
Being an amount booked as the inventory is O P O O P

1 30-Nov-18 JVA-18-0502 17-12-18 298 Transfer 36,020 Transfer N/A N/A
transfer from inventory to the held consumables.
Total 36,020
Cost - Equipment & Vehicle Transportation
Munawar Being an amount paid for the rental services of t
2 30-Nov-18 JVA-18-0513 12-Dec-18 AK-2236-1218 Ansari transportation of equipments on site for the 134,834 N/A N/A N/A O P O O P
(Advances) month of September October and November.
134,834
Cost - Travelling & Accomodation
Being an amount paid for the rental services of

AK-2236- AK P P O O P
3 30-Nov-18 JVA-18-0513 12-Dec-18 toyota hiace for employees' transportation for 114,834 14928 14,928 129,762
1218 Enterprises
the month of September October and November.
114,834
Cost - Portacabins & Civil Works
Being an amount paid fot the Well Grating of

DDL-SO-18-
4 31-Oct-18 JVA-18-0450 26-Sep-18 DES Services Cellar including ladder @ Nusrat X-1 507,328 Ch # 332 65953 573281 P P P P P
327 Nausherferoz PPL site. This work has been done
on behalf of client and the amount has been
reimbursed from the client.
507,328
Cost - Vehicle Running
Being an amount paid for the petrol cost for

5 28-Feb-18 JVA-18-0045 28-Feb-18 N/A IDN running generator for the months of January 15,440 N/A N/A N/A O P O O P
2018 & Feburary 2018.
15,440
Cost - Printing & Stationery
Munawar
Being an amount paid as reimbursement for the O P O O P
6 30-Sep-18 JVA-18-0361 23-Sep-18 1013 Ansari 2,800 N/A N/A N/A
computer repairs for camp boss office.
(Advances)
2,800
Cost - Safety & Uniform Expense
Munawar Being an amount Paid to 10 workers for the

7 31-Aug-18 JVA-18-0343 N/A N/A Ansari purchase of safety shoes to be used at site for 20,724 Cash N/A N/A O P O O P
(Advances) drilling purposes.
20,724
Cost - other Expenses
Munawar Being an amount adjusted against advances paid

8 31-Aug-18 JVA-18-0341 N/A N/A Ansari to Munawar Ansari for the postage charges from 845 Cash N/A N/A O P O O P
(Advances) site to Islamabad.
845
Amount Vouched 832,825 61%

Amount Unvouched 525,197 39%
Total 1,358,022 100%
11/9/2018 Bus Ticket for 6 persons from Moro to Rodu 10800
11/11/2018 Tool tax from Bhirya to Rodu 330
11/10/2018 Lunch for 4 persons 1140
11/10/2018 Hotel room for 4 persons 4000

1 G Valve & Choke Manifod 1 461,040 461,040
2 Greasing of unit 1 46,104 46,104
3 Replace & Repair of wall seal 1 36,883 36,883
4 Repair & calibration of guage 1 32,272 32,272
5 Loading & offloading Charges 1 36,883 36,883
6 Inspection Charges 3 46,104 138,312
S. No. Description Unit Per Unit Amount Qty

1 Calibration of guage 3 3,227 9,682 22
2 Calibration of Transmitter 3 6,455 19,364 19
3 Calibration of Pressure 1 7,377 7,377 19
4 Calibration of Hose Pipe 6 3,227 19,363 6
5 Pressure test of Swaco Panel 1 23,052 23,052 1

1 Chicken 380 240 91,200
2 Mutton 260 700 182,000
3 Beef 93 400 37,200
4 Fish 30 310 9,300
5 Vegetables 110,320
6 Eggs & Bread 17,770
7 Fruits 52075
8 Mineral Water 6,430
9 Oil & Ghee 86,928

1 Chicken 50 270 13,500
2 Mutton 20 700 14,000
4 Fish 10 300 3,000
5 Vegetables 21,230
6 Eggs & Bread 6,880
8 Dry Fruits 1,930
Description Rate Sales Tax Amount
Bracket Fan 3547 13,266 91,300
Snake Catcher 3461.5 11,181 76,949
Mini Fridge 22564 72,882 501,598
Water Dispencer 11538.5 11,769 81,000
Fridge 49060 834,020 57,400

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Prepared by NAB Schedule

Client name Dewan Drilling Limited

Particulars Schedule Current period Prior period

Client name Dewan Drilling Limited

Particulars Schedule Current period Prior period Variance

Client name Dewan Drilling Limited

Particulars Schedule Current period Prior period Variance

SAMPLE SIZE TEMPLATE - REPRESENTATIVE SAMPLING WARNING

TOCs are unable

RMM level Normal 2.00

Assurance from TOCs : TOCs not performed -

Assurance from SAPs : None -

Please comment on the other OSPs performed:

OSP sampling R-factor 2

Initial sample size 17.47

Method of sample selection Multiplier

Sample size adjusted for method of sample selection: 22.00 0

Ver: 2014 Nov Prepared by BDO 1Version 1.0.2010

Client name Dewan Drilling Limited

Gate Outward Pass

SAMPLE SIZE TEMPLATE - REPRESENTATIVE SAMPLING WARNING

TOCs are unable

RMM level Normal 2.00

Assurance from TOCs : TOCs not performed -

Assurance from SAPs : None -

Please comment on the other OSPs performed:

OSP sampling R-factor 2

Initial sample size 2.16

Method of sample selection Multiplier

Sample size adjusted for method of sample selection: 3.00 0

Ver: 2014 Nov Prepared by BDO 1Version 1.0.2010

Client name Dewan Drilling Limited

Gate Outward Pass

1 31-May-18 JVA-18 -0221 9-Jul-18

2 Greasing of unit 1 46,104 46,104

SAMPLE SIZE TEMPLATE - REPRESENTATIVE SAMPLING WARNING

TOCs are unable

RMM level Normal 2.00

Assurance from TOCs : TOCs not performed -

Assurance from SAPs : None -

Please comment on the other OSPs performed:

OSP sampling R-factor 2

Initial sample size 13.66

Method of sample selection Multiplier

Sample size adjusted for method of sample selection: 18.00 0

Total size of sample, including items selected for 100% testing: -

Ver: 2014 Nov Prepared by BDO 1Version 1.0.2010

Particulars Schedule Current period

Client name Dewan Drilling Limited

Gate Outward Pass

S. No. Description Unit Per Unit Amount

S. No. Description Unit Per Unit Amount

Date Particulars Amount

Amount vouched 3,167,467 67%

Client name Dewan Drilling Limited

Jan-18 - 2,000 2,000

SAMPLE SIZE TEMPLATE - REPRESENTATIVE SAMPLING WARNING

TOCs are unable