(1) If the product or commodity has
not recently been purchased competitively, a three year price shall be verified
by the evaluation and analysis of the costs assigned to each of the elements
comprising the total fair market price submission. The three year price shall
be comprised of a base year price with a not-to-exceed percentage of increase
or decrease for each of the two follow along years. Each follow along year is
optional with the agreement of the qualified nonprofit agency, CNA and ordering
office.
(2) Using the forms,
formats, and procedures as prescribed by the committee, the CNA or qualified
nonprofit agency shall supply the committee with cost breakdown information on
each element, taking into consideration the following:
(a) Direct labor wages
Direct labor wages shall be determined by the qualified
nonprofit agency through the use of a community prevailing wage survey as
described by the federal department of labor in the "Fair Labor Standards Act."
The prevailing labor wage survey shall be presented to the committee.
(b) Indirect labor
(i) For purposes of this rule, indirect labor
wages shall be considered supervisory positions, quality control and
inspection, material handling/shipping/receiving, maintenance and repair,
janitorial and building maintenance and all other positions contributing to the
production of a product or commodity which do not directly add value to the end
product and which are not recovered in burden or overhead.
(ii) The wages for supervisors shall be no
greater than fifty per cent above the direct labor wage rate. The wages for all
other indirect labor positions shall customarily be halfway between the average
direct labor wage and the wages paid to supervisors.
(iii) For purposes of this rule, indirect
labor hours shall be limited to fifteen per cent of the total direct labor
hours, excluding direct labor rework hours.
(iv) Any requests to exceed the guidelines
put forth in this paragraph shall be considered by the committee on an
exception basis as prescribed by rule 4115-7-15 of the Administrative Code.
(c) Payroll taxes
(i) Allowable taxes are taxes customary to
the private sector, unless stipulated in Chapter 3309. of the Revised Code, and
would be paid to the workers, supervisors, and indirect labor positions
producing the product or commodity. The allowance is twelve per cent of the
hourly wage for both direct and indirect positions.
(ii) Any requests to exceed the guidelines
put forth in this paragraph would have to be considered by the committee on an
exception basis as prescribed by rule 4115-7-15 of the Administrative Code.
(d) Holiday/vacation/sick leave benefits
(i) Allowable leave shall be established at
one hundred twenty hours per year for each full-time equivalent position of two
thousand eighty hours per year as required for direct and indirect labor. Leave
shall be prorated to cover positions that are not full-time.
(ii) Any requests to exceed the guidelines
put forth in this paragraph shall be considered by the committee on an
exception basis as prescribed by rule 4115-7-15 of the Administrative Code.
(e) Materials
(i) The qualified nonprofit agency and/or CNA
shall provide to the committee an itemized and complete bill of material.
Except as provided in paragraph (D)(2)(e)(ii) of this rule, the qualified
nonprofit agency and/or CNA shall identify those materials which comprise
eighty per cent of the total material costs. Three documented competitive
quotations from responsive and responsible bidders are required for materials
comprising eighty per cent of the total material cost. The cost submitted for
analysis shall be predicated on the lowest discounted bid received from a
responsive and responsible bidder.
(ii) If the material is specified as a
sole-source item by the purchasing authority, or is by nature sole-sourced, it
can be explained as an exception.
(iii) Any requests to exceed the guidelines
put forth in this paragraph would have to be considered by the committee on an
exception basis as prescribed by rule 4115-7-15 of the Administrative Code.
(f) Freight
(i) Unless specified in writing by the
ordering office, all freight may be considered to be less than truck load
(L.T.L.), free on board (F.O.B.) at the qualified nonprofit agency.
(ii) Should the ordering office select
F.O.B., their location, and the projected annual cost of freight exceeds one
thousand dollars, the qualified nonprofit agency or CNA shall furnish the
committee three documented and discounted competitive freight quotations from
responsive and responsible bidders. The cost submitted for analysis shall be
predicated upon the lowest discounted bid received from a responsive and
responsible bidder.
(iii) All
parcel delivery shall be made F.O.B. at the qualified nonprofit agency by the
ordering office's choice of delivery service. The cost of the parcel delivery
service shall be appropriate to the needs and situation of the ordering office.
(iv) Any requests to exceed the
guidelines put forth in this paragraph would have to be considered by the
committee on an exception basis as prescribed by rule 4115-7-15 of the Administrative Code.
(g) Equipment allowance
(i) Equipment shall be depreciated and the
cost included for the product or commodity using the forms, format, useful life
tables and procedures prescribed by the committee. Only equipment or service
contracts utilized by the qualified nonprofit agency for state use service in
the production of the product or commodity shall be allowed as part of the fair
market price calculation.
(ii)
That portion of the service life of the equipment and the depreciation totals
representative of the portion utilized by the qualified nonprofit agency for
state use service in the production of the product or commodity shall be
documented using the forms, format, and procedures prescribed by the committee.
(iii) If the qualified nonprofit
agency and CNA submit a fair market price recommendation to the committee
predicated on one hundred per cent consumption of the service life of a piece
of equipment, acquisition shall occur as follows:
(a) The acquisition price of equipment in
excess of one thousand dollars per individual item and one thousand five
hundred dollars per series of like items calculated into the recommended fair
market price shall be determined by one of the following methods:
(i) Establishing the price through the state
of Ohio general distribution contract,
(ii) State term schedule, or
(iii) Competitive quotation.
(b) Competitive quotations shall
require the solicitation of and presentation to the committee of three written,
competitive, responsive, responsible, and discounted quotations, except as
noted in paragraph (D)(2)(g)(iii)(D) of this rule. The allowable equipment cost
calculated into the proposed fair market price shall be at the price
represented by the lowest, responsive, and responsible competitive discounted
quotation.
Common business practices shall be used for the acquisition of
equipment priced under one thousand dollars per individual item and one
thousand five hundred dollars per series of like items.
(c) If the equipment is specified as a
sole-source item by the ordering office, or is by nature sole-sourced, it can
be explained as an exception.
(d)
Any requests to exceed the guidelines put forth in this paragraph shall be
considered by the committee on an exception basis as prescribed by rule 4115-7-15 of the Administrative Code.
(h) Equipment disposal
(i) All equipment with an acquisition cost in
excess of one thousand dollars or one thousand five hundred dollars per series
of like items which has been fully depreciated against and has fully recovered
one hundred per cent of the original acquisition cost for the qualified
nonprofit agency through state use service, shall be considered to retain a
residual value of ten per cent of the original acquisition cost at the time of
disposal.
(ii) The residual value
amount shall be deducted from the acquisition cost of replacement equipment
included with the next fair market price proposal using the forms, format, and
procedures prescribed by the committee.
(iii) If it is determined that the equipment
being disposed of has a residual value greater than ten per cent of the
acquisition cost, the qualified nonprofit agency or CNA shall submit a bill of
sale or certificate of trade-in for the amount of the residual value, to be
deducted from the acquisition cost of replacement equipment included with the
next fair market price proposal using the forms, format, and procedures
prescribed by the committee.
(iv)
If it is determined that the equipment being disposed of contains no residual
value, the qualified nonprofit agency or CNA shall, using the forms, format,
and procedures prescribed by the committee, document that the ordering offices
inspected the equipment and certified it to be worthless.
(i) Equipment maintenance allowances
(i) Maintenance agreements calculated into
the fair market price mix with an annual cost in excess of one thousand dollars
shall require three competitive bids, whenever possible.
(ii) The committee shall provide an approved
schedule for the allowance of maintenance money for equipment with an
acquisition cost in excess of one thousand dollars per individual item and one
thousand five hundred dollars per series of like items which have not been
fully amortized.
(iii) For
equipment that is fully depreciated and that is not covered by equipment
maintenance agreements, an allowance of twenty per cent of one year's
depreciation shall be taken and shall be documented using the forms, format,
and procedures prescribed by the committee.
(iv) Only that portion of the cost of the
equipment maintenance agreement attributable to the product or commodity being
produced shall be calculated into the fair market price and shall be documented
using the forms, format, and procedures prescribed by the committee.
(v) If the equipment is specified as a
sole-source item by the ordering office, or is by nature sole-sourced, it can
be explained as an exception.
(vi)
Any requests to exceed the guidelines put forth in this paragraph would have to
be considered by the committee on an exception basis as prescribed by Rule 4115-07-15 of the Administrative Code.
(j) General allowances
(i) The recommended fair-market price for a
product or commodity may include the following percentages as guidelines:
(a) A maximum five per cent of total direct
labor as rework allowance,
(b) A
maximum five per cent of total material costs as scrap/rework allowance,
(c) A maximum five per cent of
total material costs as tooling/supplies allowance,
(d) The cost of money on equipment.
(ii) Should money be
borrowed or invested by a qualified nonprofit agency to purchase capital
equipment, that portion of the cost of capital incurred by a qualified
nonprofit agency used to purchase capital equipment attributable to the product
or commodity being provided for state use service shall be calculated into the
fair market price of the product or commodity and shall be documented using the
forms, format, and procedures prescribed by the committee.
(iii) Should the qualified nonprofit agency
invest money on hand to purchase capital equipment, an allowance equal to the
interest rate on the ninety day treasury bill (discounted rate), times the
remaining depreciation balance on the equipment depreciation form shall be
taken. The interest rate in effect three months prior to the costing being
presented to the committee shall be used. The interest rate and the dollar
value of the remaining depreciation shall be updated on an annual basis.
(iv) Should the qualified
nonprofit agency borrow money to purchase capital equipment, the qualified
nonprofit agency shall document the cost of interest calculated into the
recommended fair market price mix using forms, formats, and procedures
prescribed by the committee.
(v)
Any requests to exceed the guidelines put forth in this paragraph shall be
considered by the committee on an exception basis as prescribed by Rule 4115-7-15 of the Administrative Code.
(k) Overhead/burden
(i) The qualified nonprofit agency shall
recover up to seventy-five per cent of the total direct labor dollars
including, but not to exceed, the payroll taxes and benefits guidelines as
defined in paragraphs (D) (2) (c) (i) and (D) (2) (d) (i) of this rule (not
including rework, etc.) for overhead expenses associated with business-related
contract administration, covering such cost elements as follows:
(a) Office supplies,
(b) Janitorial supplies,
(c) Cost of money on equipment,
(d) Rent or mortgage,
(e) Utilities,
(f) Building repairs,
(g) Insurance,
(h) Safety material, supplies, and training,
(i) Administrative salaries, taxes, and
fringe benefits.
(ii) Any requests
to exceed the guidelines put forth in this paragraph shall be considered by the
committee on an exception basis as prescribed by Rule 4115-7-15 of the Administrative Code.
(iii)
All costs associated with this element shall be documented using the forms,
format, and procedures prescribed by the committee