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15 • <br /> Employee benefits must be calculated as a percentage of direct labor dollars.The computation <br /> of predetermined percentage rates to be applied to current labor costs must be based on the <br /> average of total employee benefits and total labor costs for the prior fiscal year and adjusted by <br /> known current year variations. <br /> (b)Contract engineering,planning,legal,and financial planning services.The board reserves <br /> the right to declare ineligible legal costs that are unreasonable and disproportionate to the project. <br /> (c)Right of way acquisition costs including: <br /> (i)Purchase of land and easements acquired for and devoted to the project; <br /> (ii)Purchase of improvements; <br /> (iii)Adjustment or reestablishment of improvements; <br /> (iv)Salaries,expenses or fees of appraisers,negotiators or attorneys; <br /> (v)Removal or demolition of improvement; <br /> (vi)Other direct costs in connection with the acquisition.Amounts received from the sale of <br /> excess real property or improvements and from any rentals will be reduced from the direct cost. <br /> (d)Contract construction work. <br /> (e)Direct vehicle and equipment charges at the actual rental cost paid for the equipment or,in <br /> the case of city or county-owned equipment,at the rental rates established by the local <br /> government's"equipment rental and revolving fund"following the methods prescribed by the <br /> division of municipal corporations.However,such costs must be charged on a uniform basis to <br /> equipment used for all projects regardless of the source of funding.Cities with a population of <br /> eight thousand or less not using type of fund are allowed the same rates as used by the department <br /> of transportation. <br /> (f)Direct materials and supplies. <br /> (i)An overhead rate or"loading factor" is not considered an appropriate additive to the actual <br /> cost of materials and supplies used on construction projects unless the factor is readily and <br /> properly supportable by the governmental unit's accounting records. <br /> (ii)The cost,or reasonable estimate thereof,of materials paid for as contract estimate items, <br /> but not used,will be considered a reduction of direct costs.Any material that is salvaged in <br /> connection with a project will be assigned a reasonable value and considered a reduction of direct <br /> costs. <br /> (iii)Wetland plants and other materials used for wetland planting,wildlife habitat,or fish <br /> habitat may be provided to a public or nonprofit organization without a reduction of direct costs. <br /> (g)Interdepartmental charges for work performed by the local government for the benefit of <br /> specific construction projects is limited to direct costs plus an allocation of indirect costs based on <br /> ten percent of direct labor dollars, excluding employee benefits. <br /> 93 <br />