📍 When to use this template
- Prepared monthly or at the completion of a major work stage (e.g., after a large concrete pour).
- It is a mandatory attachment for submitting RA Bills, especially for client-supplied materials.
- The Site Engineer or Stores In-charge prepares it, which is then verified by the Billing Engineer and approved by the Project Manager.
Sections & fields
Preview of the template structure. Download Excel to fill on site.
1Header Information9 fields
Project Name
_____________
Contract / Package No.
_____________
Document No.
_____________
Reconciliation Period (From Date / To Date)
_____________
Material Name & Specification (e.g., TMT Steel Fe-500D)
_____________
Material Code
_____________
Unit of Measurement (UoM)
_____________
2A. Opening Balance & Receipts7 fields
Opening Balance (as on start date)
_____________
GRN / MIV No.
_____________
Date of Receipt
_____________
Invoice / Challan No.
_____________
Quantity Received
_____________
Total Quantity Received during Period
_____________
Total Material Available for Use (Opening + Received)
_____________
3B. Theoretical Consumption7 fields
Work Item / Activity Description (as per BOQ)
_____________
Location / Grid / Structure Reference
_____________
Executed Quantity (as per certified measurements)
_____________
UoM of Executed Work
_____________
Standard Consumption Factor (as per BOQ / CPWD / IS Code)
_____________
Theoretical Consumption Quantity
_____________
Total Theoretical Consumption
_____________
4C. Actual Issues & Closing Balance5 fields
Total Quantity Issued from Stores (as per Stores Ledger / MIV)
_____________
Material Returned to Store (if any)
_____________
Net Actual Consumption (Issued - Returned)
_____________
Closing Balance as per Books/Ledger
_____________
Closing Balance (Physical Stock Verification)
_____________
5D. Reconciliation & Variance Analysis7 fields
Theoretical Consumption (from Section B)
_____________
Net Actual Consumption (from Section C)
_____________
Variance (Theoretical - Actual)
_____________
Variance Percentage (%)
_____________
Permissible Wastage / Variation (%) (as per Contract)
_____________
Net Variance beyond Permissible Limit (+/-)
_____________
Justification / Remarks for Variance
_____________
6E. Recovery Details (if applicable)6 fields
Quantity to be Recovered
_____________
Rate of Recovery (as per contract)
_____________
Total Recovery Amount (INR)
_____________
Recovery from (Contractor / Agency Name)
_____________
Debit Note No. & Date
_____________
RA Bill No. in which recovery is effected
_____________
💡 Sample filled excerpt
Material: Cement (OPC 53 Grade), UoM: Bags
Theoretical Consumption: 2,540 Bags (Based on M25 concrete pour of 320 Cum @ 7.94 bags/Cum)
Net Actual Consumption (Issued): 2,595 Bags
Variance: -55 Bags
Variance (%): -2.16%
Permissible Wastage: 3.0%
Remarks: Variance is within permissible limits. Attributed to minor spillage during transport and residual quantity in empty bags.
⚖ Compliance notes
- Fulfills requirements of CPWD General Conditions of Contract (Clause 42) regarding accounting of materials issued by the department.
- A mandatory supporting document for RA Bills under most government and private contracts to substantiate material consumption.
- Crucial for project audits to verify material usage, control wastage, and prevent pilferage.
- Helps in justifying consumption for client-supplied materials and calculating recoveries for excess usage beyond permissible limits.