Tender to RA Bill and the Measurement Book
Lesson 11 of 18 · 8 min read
The BOQ does two jobs. Before award, it lets contractors bid on the same quantities. After award, it becomes the price list for every running bill.
The tender
- Tender documents go out: drawings, BOQ (with quantities, without rates, or with SOR rates for a percentage bid), specifications and conditions.
- Contractors bid. On government works this happens on e-procurement portals. On private jobs it may be an email or a WhatsApp message with a filled Excel.
- Comparison. The owner or QS makes a comparative statement: every bidder's rate for every item, side by side. Unusually low rates on some items and high rates on others need a question before award.
- Award. A letter of acceptance or work order fixes the rates, the BOQ and the conditions.
The measurement book
The measurement book (MB) is the record of work actually done, measured on site. On government works it is a numbered, bound book and its entries are a formal record. Private sites often use a register or an Excel sheet, but the idea is the same.
Each MB entry records:
- The date and the BOQ item.
- The location (floor, grid, room).
- L x B x D and the quantity.
- Who measured and who checked.
Measurements are taken jointly, by the contractor's engineer and the owner's engineer or consultant. Joint measurement before work is covered up is the best protection for both sides.
Running account (RA) bills
An RA bill pays for work done so far. It is usually cumulative:
- Up-to-date value: all work measured from the start, at BOQ rates.
- Less previous bills: what has already been certified.
- This bill: the difference.
Then deductions apply, as the contract says: retention (often a percentage held until the defects period ends), recovery of mobilisation advance, recovery of materials issued by the owner, and taxes as required.
A worked example: RA bill 3
| Line | Amount |
|---|---|
| Work done up to date, at BOQ rates | ₹18,40,000 |
| Less: certified in RA bills 1 and 2 | ₹11,20,000 |
| Gross value of this bill | ₹7,20,000 |
| Less: retention at 5% of this bill | ₹36,000 |
| Less: mobilisation advance recovery | ₹50,000 |
| Net before taxes | ₹6,34,000 |
GST and TDS are then applied according to the contract and current tax rules. Ask your accountant; do not guess.
The figures are illustrative. Retention percentages and advance terms vary by contract.
Extra items and variations
When the owner asks for work not in the BOQ, it is an extra item. When the quantity of a BOQ item goes far beyond the tender quantity, many contracts allow a rate review beyond an agreed limit. Both need a written instruction and an agreed rate before billing. Extra items with no paper are the most common billing dispute on Indian sites.
Tools
On most small and mid-size Indian projects, RA bills are prepared in Excel from the MB. ERPs and site apps can hold measurements and generate bills on larger jobs. Model-based tools can track quantities too, but the MB stays the legal record on government work.
What comes next
Module 5 moves to time and site control: schedules, procurement and the daily records that feed these bills.
Key takeaways
- The BOQ is the bid form before award and the price list for every bill after it.
- A comparative statement puts every bidder's rates side by side before award.
- The measurement book records work actually done, measured jointly before it is covered.
- RA bills are usually cumulative: up-to-date value less previous bills, then deductions.
- Extra items need a written instruction and an agreed rate before billing.
Verify on site
- Take joint measurements before plaster, flooring or backfill hides the work.
- Record every extra item instruction in writing with the date and the agreed rate.
Check your understanding
3 questions. Answering them marks this lesson complete — results stay on your device.
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