The final number on a form of offer is often several calculations removed from the last bill-of-quantities page. A reliable check follows that path rather than comparing only the first and last values.
Fix the document set first
List the BOQ version, every applicable addendum and the form intended for signature. If an addendum replaces selected pages, mark precisely which originals remain active. Reconciliation against mixed versions produces false differences.
Recalculate in the tender’s order
Check quantity multiplied by rate before section totals. Then account for provisional sums, contingencies, discounts and other tender-defined adjustments. Apply VAT at the point specified by the issued schedule, not where an internal estimating workbook normally applies it.
Record the carry-forward
Write down each intermediate amount and its source page. The form of offer should be traceable through this short chain. Rounding rules matter when many line items are involved; retain enough decimal precision until the schedule instructs otherwise.
Check words, figures and signatures
Some forms require the amount in words as well as figures. Confirm both express the same amount and tax basis. Complete the reconciliation before the authorised signatory signs, so a correction does not create avoidable initialling questions.