761—178.5 (314) Project reporting. Reporting under 2001 Iowa Acts, chapter 32, sections 4 and 5, of projects accomplished by day labor or contract is required for any construction, reconstruction or improvement project that has a total cost of 90 percent or more of the applicable bid threshold (see 2001 Iowa Acts, chapter 32, sections 7 and 9, for an explanation of bid thresholds). Other reporting requirements set out in the Iowa Code still apply.
	 178.5(1) Types of projects. Project type shall be identified. The project types are:
	  a.   	 Bridge. The definition of “bridge” in Iowa Code section 309.75 applies. This project type includes removal of existing structures and all new construction, reconstruction and improvement of bridges.
	  b.   	 Culvert. The definition of “culvert” in Iowa Code section 309.75 applies. This project type includes new construction or installation of an individual box or pipe culvert with a span or diameter that is greater than four feet but no greater than 20 feet.
	  c.   	 Roadway construction. This project type includes, but is not limited to, all types of excavation, overhaul, clearing and grubbing, removal of pavement, and culverts included with grading.
	  d.   	 Surfaces. This type includes, but is not limited to:
	 (1) 	 Hot mix asphalt and Portland cement concrete pavements and overlays on roads, streets and shoulders.
	 (2) 	 Stabilized bases and granular surfacing on new grades.
	  e.   	 Roadside construction. This project type includes, but is not limited to:
	 (1) 	 Erosion control structures such as check dams and letdown structures.
	 (2) 	 Landscape treatments such as seedbed preparation, seeding, sodding, mulching, fertilizing, and planting of shrubs and trees on newly graded roads.
	 (3) 	 Construction of shoulders on paved roads and rebuilding or raising entrances due to shoulder construction.
	  f.   	 Traffic control. This project type includes, but is not limited to, installation of major signs, traffic signals, railroad crossing signals, guardrail, highway lighting, construction signing, and pavement markings on newly paved roads and streets.
	  g.   	 Miscellaneous. This project type includes, but is not limited to, construction, reconstruction, or installation of storm sewers, subdrains, retaining walls, noise barriers, and sidewalks.
	 178.5(2) Contract work. The cost of contract work on a project is the contract price plus additions and deductions.
	 178.5(3) Day labor. The cost of day labor on a project shall include the following expenditures:
	  a.   	 Labor. Labor cost includes the wages of city or county employees for their time devoted to the project, plus corresponding fringe benefits such as, but not limited to, IPERS, FICA and insurance.
	  b.   	 Equipment. Equipment cost is calculated based on the equipment used on the project and the time the equipment is used. If an item of equipment is rented or leased, its rental or lease rate may be used to calculate cost. If an item of equipment is not leased, its cost shall be calculated using the standard rate established by the department for that type of equipment. The department shall establish equipment rates each year based on the latest “Rental Rate Blue Book for Construction Equipment.”
	  c.   	 Materials. Materials cost is the cost of materials and supplies consumed or expended on the project. The materials and supplies may be procured directly for the project or charged to the project from stock on hand. The cost of used material is its salvage value.
	  d.   	 Overhead. Overhead cost is the pro-rata share of indirect costs to be allocated to day labor projects. Indirect costs are the city’s or county’s road- or street-related costs that cannot be charged directly to any project. The city or county may use its records to calculate the cost of overhead, or it may use a standard overhead rate of 10 percent of the labor cost excluding fringe benefits.