Current through Register Vol. 24-18, September 15, 2024
(1) Any local
government in the state of Washington may apply for financial assistance to
assist in financing critical public works projects.
(2) All applicants must meet the following
conditions:
(a) Applicant cities and counties
must be imposing a real estate excise tax under
RCW
82.46.010(2) at a rate of at
least one-quarter of one percent;
(b) Applicant local governments must have
developed a long-term plan for financing public works needs as further
described in the loan application package under "capital facilities
planning."
(3) Direct
costs eligible for public works financial assistance are those costs directly
attributable to a specific project and include:
(a) Work done by employees of the applicant,
or by other government employees under an inter local agreement or contract
limited to: Engineering, environmental review, design activities, acquisition
of rights of way or property, construction inspection activities, roadway seal
coating (if bids from private sector contractors have been solicited and
compared with the interlocal agreement proposal), and the cleaning,
sterilization, or bacteriological testing of water system components prior to
public use.
(i) Salaries and wages (at actual
or average rates) covering productive labor hours of the local government
employees (excluding the administrative organization of the operating unit
involved). The cost of services rendered by employees generally classified as
administrative are considered a direct cost only when such employees are
assigned for short periods of time to perform on a full-time basis the types of
services described above and when similar procedures are followed;
(ii) Employee benefits relating to direct
labor are considered a direct cost of construction projects. The following
items may be included as employee benefits:
(A) F.I.C.A. (Social Security) - employer's
share;
(B) Retirement
benefits;
(C) Hospital, health,
dental, and other welfare insurance;
(D) Life insurance;
(E) Industrial and medical
insurance;
(F) Vacation;
(G) Holiday;
(H) Sick leave; and
(I) Military leave and jury duty.
Employee benefits must be calculated as a percentage of direct
labor dollars. The computation of predetermined percentage rates to be applied
to current labor costs must be based on the average of total employee benefits
and total labor costs for the prior fiscal year and adjusted by known current
year variations.
(b) Contract engineering, planning, legal,
and financial planning services. The board reserves the right to declare
ineligible legal costs that are unreasonable and disproportionate to the
project.
(c) Right of way
acquisition costs including:
(i) Purchase of
land and easements acquired for and devoted to the project;
(ii) Purchase of improvements;
(iii) Adjustment or reestablishment of
improvements;
(iv) Salaries,
expenses or fees of appraisers, negotiators or attorneys;
(v) Removal or demolition of
improvement;
(vi) Other direct
costs in connection with the acquisition. Amounts received from the sale of
excess real property or improvements and from any rentals will be reduced from
the direct cost.
(d)
Contract construction work.
(e)
Direct vehicle and equipment charges at the actual rental cost paid for the
equipment or, in the case of city or county-owned equipment, at the rental
rates established by the local government's "equipment rental and revolving
fund" following the methods prescribed by the division of municipal
corporations. However, such costs must be charged on a uniform basis to
equipment used for all projects regardless of the source of funding. Cities
with a population of eight thousand or less not using type of fund are allowed
the same rates as used by the department of transportation.
(f) Direct materials and supplies.
(i) An overhead rate or "loading factor" is
not considered an appropriate additive to the actual cost of materials and
supplies used on construction projects unless the factor is readily and
properly supportable by the governmental unit's accounting records.
(ii) The cost, or reasonable estimate
thereof, of materials paid for as contract estimate items, but not used, will
be considered a reduction of direct costs. Any material that is salvaged in
connection with a project will be assigned a reasonable value and considered a
reduction of direct costs.
(iii)
Wetland plants and other materials used for wetland planting, wildlife habitat,
or fish habitat may be provided to a public or nonprofit organization without a
reduction of direct costs.
(g) Interdepartmental charges for work
performed by the local government for the benefit of specific construction
projects is limited to direct costs plus an allocation of indirect costs based
on ten percent of direct labor dollars, excluding employee benefits.
(h) Other direct costs incurred for materials
or services acquired for a specific project are eligible for participation by
public works loan or grant funds and may include, but are not limited to such
items as:
(i) Public communication plans and
activities;
(ii) Telephone
charges;
(iii) Reproduction and
photo grammetry costs;
(iv) Video
and photography for project documentation;
(v) Computer usage;
(vi) Printing and advertising; and
(vii) Value engineering and performance
audits.
(4)
Other than work identified in subsection (3)(a) of this section, no government
employee labor related costs, including force account work, are eligible for
financing assistance or to be considered as local match under this
chapter.
(5) Applications must be
submitted on forms provided by the board for the current funding
cycle.
(6) A responsible official
of the applicant jurisdiction must certify each application for financial
assistance. The official must also provide the board with additional materials
or information in support of the application when requested by the board or its
staff.
Statutory Authority:
RCW
43.155.040(4). 07-05-029,
§
399-30-030, filed 2/13/07,
effective 3/16/07. Statutory Authority:
RCW
43.155.040(5). 01-09-014,
§
399-30-030, filed 4/6/01,
effective 5/7/01. Statutory Authority:
RCW
43.155.040(4) and (5).
98-24-010, §
399-30-030, filed 11/19/98,
effective 12/20/98. Statutory Authority:
RCW
43.155.040(4). 92-03-052,
§
399-30-030, filed 1/13/92,
effective 2/13/92. Statutory Authority: 1985 c 446 § 10. 85-24-072 (Order
85-17), §
399-30-030, filed
12/4/85.
