Chapter 11 VARIATIONS

Flowchart
1

Action By

1. SO Instruction is required

SOR/PT

Reference

2a Is it a VO?

No

2a

Description

2b Any cost implication?

SOR/PT

3. Issue SOI using JKR203U

SOR/SO

4. Prepare approximate VO
Costs

CAO

5. Net addition to Contract

Sum?

6. Prepare and submit

Application for VO
Approval (Form JKR-KPK)

Yes
No
2b

Yes
3

4
No
Yes

No

END

7. Approval by VO
Committee?

SOR/CAO

VO
Committee

Refer Chapter
5 - Authority

Yes

No

10

8. Issue Variation Order to

Contractor (form JKRAPK), with copy to all
relevant parties

SOR/SO

9. Contractor complies with

instruction / variation
order

SOR/PjS

Yes
10. Actual VO value more than
the approved amount?

Yes

No
11

11. Submit Form JKR-KPK to

VO Committee

CAO

12

12. Finalisation of VO Value

SOR

Refer to Checklist for of

Refer Chapter
Variation Works Order
12

Flowchart 11.1 Variations

Revision 0 : March 2009

11-1

Chapter 11 VARIATIONS

11 VARIATIONS
11.1

INTRODUCTION

This chapter provides:

x The guidelines and general procedures on the process and approval of variations works and
other changes to the Contract.
Notes:
Variation of Works may be defined as any alteration or modification of the design, specification
and/ or Bills of Quantities of the Works as shown upon in the Contract Drawings and described or
referred to in the Contract Bills, and includes the addition, omission or substitution of any works.
The Treasury Instruction (Arahan Perbendaharaan) 202 states that each Variation must comply with
the following criteria:
x

The contract period has not ended when the Variation Order (APK) is issued;

The Variation shall not change or alter a major part of the original scope of works;

For additional works, the Variation works must be carried out on Site; and

For substitution of works, the Variation works must be within the original scope of contract,
and the original scope of works (or substituted works) must be identifiable in the Variation
works.

11.2

PROCEDURES

Please refer to Flowchart 11.1 Variations.

Step
1, 2 and 3

Procedures / Tasks

Action By
/ Reference

SO Instruction and Variation Order

The SO may issue instructions requiring a variation and he
may sanction in writing any variation made by the Contractor.

Action by :
SOR/PT/SO

The SO may issue instruction on any matter, which the SO is

empowered to do so under the Contract, including variation
works as described in the Contract.
SO and his representatives shall ensure and comply the
requirements of Treasury Circulars 202, which stipulates that
prior approval of the relevant authority must be obtained
before instruction requiring work to be varied may be issued.
The instruction may or may not involve cost implications; if
the instruction does not involve cost implications, use Form
JKR- 203U, or otherwise use Form JKR-APK for instruction
which incurs cost implications.

11-2

Revision 0 : March 2009

Chapter 11 VARIATIONS

Step

Procedures / Tasks

4&5

Prepare approximate VO Costs

Action By
/ Reference
Action by:
PM/CAO/SO

Refer Checklist for Variation Works.

Prepare the estimated costs of the Variation Order (VO)
works. The cost estimates should be as accurate as possible
based on information available and be supported by details.
The circumstances upon the preparation of estimated
Variation Order (VO) cost:
x

If the estimates show nett additional to the Contract

Sum, then the SOR or CAO shall prepare a Form JKRKPK for approval by VO Committee.

If the estimates show reduction (or no addition) to

the Contract Sum, then the SO shall issue an
instruction using Form JKR-APK (Variation Order to
Contractor)

For very urgent works, indicative estimates or ball park

figures may be used, but the estimates must be
substantiated as soon as possible.
No Variation works should be carried out prior to the approval
of Variation Order Committee.
6

Application for VO Approval

Action by : PH/CAO

Check that there is sufficient budget or allocation for the

Variation Order.
The application to VO Committee shall comprise:
x

Application for Approval of Variation Order (Form

JKR-KPK) duly certified by the SO (see part D of the
form)

VO Costs Estimates (with supporting details)

Justification for the needs of VO

Submit all documents to the VO Secretariat.

Revision 0 : March 2009

11-3

Chapter 11 VARIATIONS

Step
7

Procedures / Tasks
Approval by VO Committee

Action By
/ Reference
Action by :
SOR/CAO

Approval for Variation Order (VO) must be given by

(i)
(ii)

Variation Order Committee, or

the Ministry of Finance (MoF),

depending on the Contract Sum and aggregate value of

variation works.
For composition and limits of authority of the VO Committee,
please refer Chapter 5.
Note that the officer who applies for the Variation Order
cannot be the chairman or member of the Variation Order
Committee.
Where approval of MoF is required, the application for VO
approval shall be checked by BUBK at the DID headquarters,
and submitted through the Director General of DID.
8

Issue Variation Order to Contractor

Action by :
SOR/CAO

Prepare the Variation Order (use the current Form JKR-APK)

and issue to the Contractor.
x

All particulars in the Form JKR-APK must be correctly

inserted. All space for information / insertion must be
filled.

The date of the Variation Order is the date on which it is

signed by the Authorised Party.

Description of the work to be varied must be clear and

concise.

All relevant drawings, sketches and other details are

appended.

The Contract Sum shall be adjusted accordingly by the

amount stated in the (Form JKR-APK).
The SO must sign the Form JKR-APK and copied to all
relevant parties.

11-4

Refer Chapter 5
Appendix 5A

Revision 0 : March 2009

Chapter 11 VARIATIONS

Step
9

Procedures / Tasks
Contractor complies with instruction / variation order

Action By
/ Reference
Action by : SOR/PjS

The Contractor shall acknowledge receipt and compliance

with the VO instruction (Form JKR-APK).
The Contractor is required to comply with the Superintending
Officers instruction or the Variation Order within 7 days of
receipt of the same.
10 & 11

Actual VO value more than approved amount

Action by :
SOR/CAO

Where the actual costs of VO is more than the approved

amount for the particular VO, the SO is required to submit the
additional costs under new application (JKR-KPK) to the
Variation Committee for approval based on the aggregate
value of VO todate.
For composition and limits of authority of the VO Committee,
please refer Chapter 5.
12

Finalisation of VO Value
Every amount stated in the Form JKR-APK is provisional and
temporary only, and must be finally adjusted through Form
JKR-PHK.

For information

See also Chapter 12

Adjustment of
Contract Sum

For adjustment of Contract Sum based on the final value of

variation works, the amount stated in the JKR-PHK shall be
the difference between the final VO value and the amount
stated in the JKR-APK. If there is no difference, the JKR-PHK
shall state zero.

Revision 0 : March 2009

11-5

Chapter 11 VARIATIONS

11.3

REFERENCE DOCUMENTS

Please refer to Volume 10A for the standard reference (or sample) documents for the procedures or
processes outlined in this Chapter.

Form JKR 203U: Arahan Melibatkan Perubahan Kerja

Form JKR-KPK: Permohonan Untuk Mendapatkan Kelulusan Perubahan Kerja

Form JKR-APK: Arahan Perubahan Kerja

Form JKR-PHK: Pelarasan Harga Kontrak

11.4

REFERENCES

Please refer to the latest Treasury Circulars and DID Circulars on the calling and receipt of tenders.
Treasury Circular
(Surat Pekeliling Perbendaharaan)
[1]

Bil 7 Tahun 2007: Peraturan Perubahan Kerja (Variation Order)

Treasury Instruction
(Arahan Perbendaharaan)
[1]

Arahan Perbendaharaan 202: Arahan Perubahan Kerja

DID Circulars
(Surat Pekeliling / Edaran JPS)
[1] SPJPS Bil. 2/2008: Peraturan Mengenai Arahan Perubahan Kerja dan Pelarasan Harga Bagi
Kontrak Kerja

11-6

Revision 0 : March 2009

DID MANUAL
Volume 10
Contract Administration

Chapter 11
Variations
APPENDIX 11A

Checklist for Preparation of

Variation Works Order
[Form JKR APK]
(Senarai Semakan
Arahan Perubahan Kerja)

Revision Number :
Revision Date :

Revision 0
March 2009

Chapter 11 VARIATIONS

APPENDIX 11A

CHECKLIST FOR PREPARATION OF VARIATION WORKS ORDER

(SENARAI SEMAKAN ARAHAN PERUBAHAN KERJA)

TAJUK
PROJEK
Untuk
Tindakan

Nama Pegawai

Tarikh
Diberi
Kepada

Tarikh
Diterima
Oleh

Tarikh Siap
Semakan

PMK 1
PMK 2
AK*
No. Kontrak

Harga
Kontrak

RM

P.P Dalam Kontrak

Had Kewangan PK P.P

RM
RM
RM
%

Jumlah Nilai APK Tambahan Yg. Telah Lulus

Jumlah Nilai APK Kurangan
Jumlah Peratusan APK Tambahan Yang Telah Lulus
Bil. APK Yang Telah Dikeluarkan
Tarikh Terima
Permohonan

No. APK
Yang
Disemak

Tajuk Kerja
APK
Nilai Anggaran APK
(Sertakan butiran anggaran/pengesahan anggaran)
BIL.

KETERANGAN

PK KURANGAN - Pastikan :

1.

Ada surat permohonan dari Jabatan/

Kementerian Pelanggan yang
ditandatangani oleh Pegawai Diberi
Kuasa, jika PK diminta oleh Pelanggan.

2.

Nilai bersih adalah hasil penilaian PK

untuk bahagian/elemen/komponen kerja
yang sama.

3.

Kerja tidak diperlukan dan tidak akan

dilaksanakan.

PK TAMBAHAN Pastikan :

1.

Ada surat permohonan dari

Jabatan/Kementerian Pelanggan yang
ditandatangani oleh Pegawai Diberi
Kuasa, jika PK diminta oleh Pelanggan.

Revision 0 : March 2009

RM
KURANGAN/TAMBAHAN
PMK 1

PMK 2

AK*

ULASAN
Tandakan (9)
selepas
semakan

11A-1

Chapter 11 VARIATIONS

BIL.

KETERANGAN

PK TAMBAHAN (samb)

2.

Skop kerja dirangkumi oleh Kontrak

(within scope of Contract).

3.

Arahan perlaksanaan kerja masih dalam

tempoh Kontrak.

4.

Perlaksanaan kerja tidak menyebabkan

gangguan kepada kemajuan kerja/tempoh
penyiapan Kontrak.

5.

Peruntukan mencukupi untuk

melaksanakan kerja.

6.

Surat kelulusan Kementerian

Kewangan/Perbendaharaan Negeri jika PK
menyebabkan nilai jumlah harga Kontrak
melebihi peruntukan projek.

7.

Surat kelulusan Ketua Setiausaha Kem.

Kewangan jika nilai PK Tambahan
melebihi 30% atau RM 6.0 Juta dari
Jumlah Harga Kontrak mengikut yang
mana lebih rendah.

BORANG APK

1.

Format Borang yang digunakan adalah

JKR-APK yang terkini

2.

Satu Borang APK bagi satu PK

3.

Tandatangan hendaklah P.P. yang

dinamakan dalam Kontrak

Tandatangan Pegawai Semakan

Tarikh Selesai Tugasan:

PMK 1

PMK 2

AK*

ULASAN

Tandatangan Pegawai Pengesahan Tandatangan Kualiti Audit

Tarikh Selesai Tugasan:
Tarikh Selesai Tugasan:

* Audit Kualiti; Jika Berkenaan

11A-2

Revision 0 : March 2009

Chapter 5 AUTHORITY

5.3.6

Approval of Variation Order

Table 5.6 Approval of Variation Order
Limit of Authority
(Value of Variation)

Authorised Party

Variation Order Committee

chaired by the SO or PD named in the Contract

(If the Deputy Director General is the S.O. or

P.D., then the Authorised Party shall be the
Variation Order Committee chaired by the
Deputy Director General).

Variation Order Committee

chaired by the Deputy Director General of DID

Where the original Contract Sum is less than

RM10 million, and the aggregate value of
variation works is not more than 10% of the
Contract Sum,
Or
Where the original Contract Sum is more than
RM10 million, and the aggregate value of
variation works is not more than RM 1 million.
Where the original Contract Sum is less than
RM10 million, and the aggregate value of
variation works is not more than 20% of the
Contract Sum,
Or
Where the original Contract Sum is more than
RM10 million, and the aggregate value of
variation works is not more than RM 2 million.

Variation Order Committee

chaired by the Director General of DID

Where the original Contract Sum is less than

RM20 million, and the aggregate value of
variation works is not more than 30% of the
Contract Sum,
Or
Where the original Contract Sum is more than
RM20 million, and the aggregate value of
variation is not more than RM 6 million.

Chief Secretary to the Treasury

All other cases

Ref : AP202.2
Note: the officer who applies for or presents the request for Variation Order approval may not be
the chairman of the Variation Order Committee, or be a member of the Committee.
For the composition of the committee please refer to SP JPS Bil 2/2008.

Revision 0 : March 2009

5-7