Record review navigator
SCL Protocol Appendix B
Costs Records Navigator
Review whether project-specific cost records can identify the costs incurred and support the amounts advanced in a delay or disruption claim. The navigator records availability and gaps. It does not decide whether any record proves delay, disruption, causation, quantum or entitlement.
Minimum cost-allocation headings
Check whether the accounting system separates project costs into the minimum headings stated by the Protocol.
Source: Appendix B, sections 4.1 and 4.2, printed page 75
Management
Maintain a separate project cost heading for management expenditure.
Labour
Maintain a separate project cost heading for labour expenditure.
Plant
Maintain a separate project cost heading for plant expenditure.
Materials
Maintain a separate project cost heading for material expenditure.
Sub-contractors
Maintain a separate project cost heading for sub-contractor expenditure.
Non-staff overheads
Maintain a separate project cost heading for overheads that do not relate to staff.
Project cost records
Review the ordinary project records used to trace reported, paid and applied-for costs.
Source: Appendix B, section 4.3(a)-(f), printed page 75
Internal cost reports
Retain the internal cost reports produced for the project.
Cost value reconciliation reports
Keep cost value reconciliation reports or the equivalent project control record.
Payroll records
Retain payroll evidence relevant to the project labour cost.
Time sheets
Keep time sheets supporting labour allocation and cost.
Labour agreements
Retain agreements governing the labour rates or terms relied upon.
Monthly payment applications
Keep every monthly application for payment with its supporting material.
Sub-contractor and supplier records
Check the agreements, correspondence, claims, applications, invoices and payments for the supply chain.
Source: Appendix B, section 4.3(g)-(h), printed pages 75-76
Sub-contract agreements
Retain each sub-contract agreement and its relevant amendments.
Sub-contractor correspondence
Keep material correspondence exchanged with each sub-contractor.
Sub-contractor claims and responses
Retain claims made by sub-contractors and the responses issued.
Sub-contractor payment applications
Keep each sub-contractor application for payment.
Payments to sub-contractors
Maintain evidence of every payment made to sub-contractors.
Supply agreements
Retain the agreements governing material and equipment supply.
Supplier correspondence
Keep material correspondence exchanged with each supplier.
Supplier claims and responses
Retain claims made by suppliers and the responses issued.
Supplier invoices
Keep supplier invoices within an accessible project record.
Payments to suppliers
Maintain evidence of every payment made to suppliers.
Head-office and retained accounting evidence
Review the head-office evidence and retained financial records that may support a claimed cost.
Source: Appendix B, sections 4.3(i), 4.4 and 4.5, printed page 76
Head-office financial statements
Retain annual statements recording head-office administrative costs and revenue.
Business plans
Keep relevant plans concerning the generation of profit.
Tendering history
Retain records of the Contractor's tendering history.
Tendering opportunities
Keep records of tendering opportunities available during the relevant period.
Head-office meeting minutes
Retain internal minutes addressing future tenders and staff availability.
Audited accounts
Preserve any audited accounts relevant to the claimed cost.
Invoice archive
Keep copies of all invoices in an accessible filing system, preferably with electronic copies.
Review findings
No review items have been entered. Complete the record review before relying on this page as an action list.
How to use this navigator
Records required before review
Obtain the project cost ledger, cost codes, payment files, payroll and time records, supply-chain records, invoices, audited accounts and relevant head-office evidence. Use the executed contract to identify any extra record duties.
Review sequence
- Work through each record group.
- Mark every item as Available, Gap or Not reviewed.
- Add the controlled record reference or assigned action.
- Open Findings and transfer gaps to the project action register.
Rating rule
High applies when at least one gap is recorded. Medium applies when no gap is recorded but one or more areas remain unanswered. Low applies only when all 29 areas are recorded as available. Awaiting applies before entry.
Closing evidence
Retain the record index, file references, action owner, target date and evidence that each recorded gap was closed.
This is a training aid. It does not give legal advice, and it does not assess admissibility, evidential weight or contractual compliance.