NEC3 ECC: Final Account costs

Given that the NEC is silent on what a final account is given, presumably, the methods to agree and resolve issues in a timely fashion would lead to a minimal final accounting period, what is the understanding around cost to deal with this final account period? Is it a defined cost under the SCC e.g… a QS’s time to resolve and agree the final account post completion, or should that cost be part of the WAOH or fee? Maybe the question is is that resource used to Provide the Works? If not then I assume clause 11.2(25) 7th bullet comes into play if the Contractor attempts to charge that cost.

The concept of a final account does not exist in the NEC3, if the PM and Contractor manage the compensation event process effectively there is no need to have a final account.

Assuming you’re using main Option C, the Contractor’s QS’s role should be limited to dealing with a few compensation events that occurred near the end of construction, settling Subcontract final accounts, ensuring all recoverable costs have been applied for as Defined Cost, and supporting the PM to calculate the Contractor’s share.

To decide if the QS’s time should be Defined Cost or Disallowed Cost is down to a couple of things. Firstly, where is he working? See SCC component 1, if he is in the Working Areas then yes, if not then no. Secondly, is he necessary to Providing the Works? The answer should also be yes (if he’s doing the things I’ve listed above), to argue that he shouldn’t be paid for as Defined Cost is as wrong after Completion as it would have been before Completion.

To my mind the only way the QS wouldn’t be paid for is if their time is spent solely dealing with correcting Defects, which is highly unlikely.