5.

0 NON TRADITIONAL METHODS OF BILL PREPARATION

5.1 Billing procedures

Cut and Shuffle Method of Bill Preparation
This is a variation of the traditional method of bill preparation which reduces
the time spent in working-up by eliminating the operation of abstracting.
The method also reduces the number of technical staff required.
Taking-off
This is similar in principle to the normal method except that special paper is
used and certain procedures are observed.
A sheet of foolscap or A4 size paper is divided into four sections which can
be separated by perforations or cutting with a guillotine.
Figure below shows a sample of a typical cut and shuffle sheet.

The following procedures are observed:

· One description only with its associated dimensions is written on each
section only one side of the sheets are used
· Each section is coded with a trade reference to facilitate sorting
· Repeat items are cross-referenced to their original sections to facilitate
subsequent collation
· To avoid draft billing, descriptions are written in full by the taker-off, except
in the case of repeat items. Use of the word “ditto” should be avoided since
subsequent sorting will render them invalid

Squaring and checking

This is carried out in the traditional way

Copying
Before each squared dimension sheet is cut, the sheets are photocopied.
Alternatively duplicate copies are made from the start by using carbonised
paper

Cutting
The original dimension sheets are retained for record purposes and the copied
sheets are ‘cut’ to produce ‘slips’, each containing one item.

Trade Sortation:
Slips are sorted into trades using a rack of pigeon holes, one for each trade.

Item Sortation:
When each trade is complete, its slips are removed from the pigeon hole and
sorted to bill item order. Each slip containing a repeat item (a slave slip) is
clipped to the back of the slip containing the original item (the master slip)
thus merging like items together.
Reducing
The squaring totals on the slips are now reduced to the unit of measurement
required in the bill, a printed box being provided for this on each slip. In the
case of slave slips the totals are transferred to the attached master slip for
addition or deduction as necessary.

Insertion of Headings
To avoid draft billing, the trade and section headings required to appear in the
bill must be written on slips, which are inserted in the relevant positions.

Re-numbering of Slips
The slips are now re-numbered serially, slave slips having been discarded and
heading slips inserted. At this stage a careful check on the total number of
slips is made to ensure that none is missing.

Drafting Preliminaries and Preambles

These are drafted in the normal way and sent for typing with the slips

Editing, Typing & Binding

Editing is done in the usual way and typing can be done directly from the slips.
The bill is then neatly bound as usual.

SAMPLE CUT AND SHUFFLE SHEET

Block A
Substructure
3a 3b 3c 3d

Direct Billing
This method also eliminates the abstract sheet and all collections are done on
the taking-off sheet. This is possible where the project is small, the number of
items are few and repeat items are also few.
Standard dimension sheets are may be used or special sheets that resemble an
abbreviated BOQ may also be used. This sheet has dimension columns on
the left and the usual bill pricing columns on the right. Collection of dimensions
is done below the description of the item in the same way as on an abstract
sheet and the net quantity is transferred to the quantitycolumn while the
associated unit of measurement goes in the appropriate column.The draft bill
is produced from these sheets. Other normal processes of billing follow.

Computer Billing
Computer aided bill production systems provide the facility to check accuracy,
but care isneeded in the coding of dimensions and entry of data. Modern
computerised billing systemscan however, print out errors in the form of tables.
The coding can be double checked,although a random check may be
considered adequate.
4.0 THE BILL OF QUANTITIES

Introduction
The Bill of Quantities is a document containing every single cost element
in a construction project. Not only must the quantities for every item of
labour and material be included, but so also must the items of plant and
equipment, as well as any temporary work necessary, or expenses
incurred by way of insurances, fees, provision of power and water
supplies and such-like intangible expenses.
The BOQ (bill of quantities) must contain every conceivable cost
component implied by the project.

4.2 Basic components of the bill of quantities

· Preliminaries
· Preambles
· Prime Cost sums and Provisional sums
· Measured items
· Provisional Quantities

Preliminaries
Preliminaries are general items of cost not related to any particular work
section. e.g. Water will be required for concretework, Masonry, Surface
finishes , etc. in the same vein, scaffolding for instance will be required for
concretework, Masonry, structural carcassing metal/timber, Cladding/covering
Surface finishes , etc.
As a general rule, preliminary items since they are generalities and cannot be
measured do not require quantities.
The preliminary items are listed in a separate bill (Bill No. 1) and lump sums
are inserted against the items. The preliminaries bill is the first part of the BOQ.

Preambles
These are described as non-measurable items each of which applies to a
particular work section. They do not in themselves cost money but may
affect the cost of the work sections to which they apply. They fall mainly into
two classes:
1. Items specifying quality of materials and workmanship
2. Pricing instructions to tenderers
Preambles for each work section are grouped together and inserted either at
the beginning of that particular work section or combined with preambles for
other work sections and inserted after the preliminaries bill, but before the
“bill proper”.
Example:
Preambles for concretework will include items such as:
· All cement used in the works shall be ordinary Portland cement complying with BS 12
· Aggregate shall be obtained from an approved source and shall comply with BS 882
· The contractor shall make allowances in his rates for sampling of aggregates.
Prime Cost and Provisional Sums
Prime Cost Sums
Prime cost (PC) sums are those sums provided in respect of work to be
carried out by a nominated sub-contractor or statutory body or materials to
be supplied by a nominated supplier.
The general contractor is allowed an item for attendance for the use of his
facilities by the nominated contractor. The main contractor is also allowed
some profit on PC Sums generally.
PC Sum items are usually dealt with in two ways in the BOQ:
1. Lump sum items giving a total sum of money to be spent as directed
2. Measured items ,the descriptions of which contain a unit price the
estimator must allow for in his price build-up.

Provisional Sums
A provisional sum is defined as a sum provided for work or costs that cannot
be entirely foreseen, defined or detailed at the time the tender documents
are issued.
General rule 10.2 of the SMM7 states that where work cannot be described
and given in terms of the normal rules of measurement it shall be given as a
Provisional Sum either defined or undefined.
Provisional Sums for defined work is provided for work which is not
completely designed but for which some amount of information is available,
such as:
Nature of the work and method of construction
Location in the building
Scope of work in terms of quantity
Any specific limitations
A Provisional Sum for undefined work covers work where none of the above
information is provided.
The aim of including such items is to provide the estimator with a firm price for
the work concerned, the amount being subsequently deducted from the
contract sum and the actual expenditure added back. In this way, each initial
bid by the contractors who are tendering is prepared based on the same data.

Measured Items
The measured items make up what is known as the “Bill Proper”.
These are items taken-off from drawings which have been squared and sorted.
In the bill, each measured item will comprise:
(a) A reference symbol
(b) A prose description
(c) An associated quantity
(d) The unit to which the quantity has been reduced:
Lin.m - Linear metre
Sq.m - Square metre
Cu.m - Cubic metre
Kg - Kilogram
No. - Number
(e) A cross-reference or code to facilitate computer billing
A
CONCRETEWORK
IN SITU CONCRETE
Reinforced in situ concrete
(1:2:4-20mm aggregate)
Beams, isolated, 0.03 -0.10m2
sectional area (E05:9.1.1.1)
3 Cu.m
Reference no. Prose description Cross ref Quantity Unit
Note from the example above that headings are an essential feature of BOQs
and they also appear in the appropriate places on the dimension sheet while
taking-off.

Provisional Quantities
General rule 10.1 of SMM7 provides for the inclusion in the BOQ of work
which for some reason or other cannot be measured accurately at pre contract
stage. Unlike provisional sums (for work which cannot be measured)
provisional quantities are for work which can be defined as to description, but
not as to extent. That is, the quantity cannot be accurately determined.
The items are estimated as to quantity and marked as approximate or
“provisional” to allow for it to be adjusted when work is actually executed.
For example, work underground is usually measured and marked as
provisional and is subject to re-measurement when work isactually carried out.

Bill Preparation Process

The traditional procedure for bill preparation involves:

1. Taking-off
2. Working up which consists of:
· Squaring
· Abstracting
· Billing

Taking-Off
This implies reading off dimensions from drawings and setting them down in
a specific order on special paper know as “dimension sheets” and inserting an
appropriate description.

Working Up
1. Squaring
Squaring involves calculating and recording the areas, volumes and lengths
represented by dimensions. Results are written on the taking-off sheets in the
squaring column. It is traditional for the squaring to be checked independently
 by another quantity surveyor in the office to eliminate errors.

2. Abstracting
Procedure
· The descriptions are transferred to abstract paper where they are assembled
in bill order. Associated squaring results are inserted under their descriptions,
repeat items forming columns for subsequent casting. Addition and deduction
columns enable final results to represent net quantities.
· The abstract sheet is usually a double sheet (A3 paper) ruled in columns
about an inch wide. Both sides of the sheet are used in each case working
from the left to the right.Every sheet should be headed with the project title
and the section and subsection of the work involved.
· The full descriptions for each item is written across two columns and
underlined with the unit of measurement indicated beside the description. The
order of abstracting is strictly the order in which the items will appear in the
BOQ.
· Positive or “Add” quantities from the take-off sheets are inserted in the right
column while “Ddt” items are inserted into the left column. A reference to the
page number on the take-off sheet from where the quantity has been
abstracted is written beside the quantity on the abstract sheet.
· As each quantity is abstracted it is run through on the take-off sheet with a
line using ink of a different colour to clearly show that that figure has been
transferred to the abstract sheet and should not be treated again
· It is essential to leave enough space between items to allow for omissions to
be inserted and also to avoid confusion
· When all the items have been properly abstracted from the taking-off sheets,
the columns of figures are totalled and the “Deduct” items subtracted from
the totals of the “Add” items to arrive at net quantities. The figure obtained is
then rounded to the nearest whole number and it is this figure that is
transferred to the billing sheet.

SAMPLE ABSTRACT SHEET

3. Billing
Each description on the abstract is now transferred to standard bill paper, the
format of which is suitable for pricing by the tendering contractors.
· The total reduced quantity for each item is transferred to the quantity column
of the bill and the appropriate unit inserted.
· Each transferred item is cancelled from the abstract sheet to avoid an item
being transferred more than once.
· Then, suitable trade and section headings are inserted.
· Finally, preliminaries, preambles and other appendices are inserted and the
bill is ready for final proofing, printing and binding