109-05 EXTRA WORK AND TIME RELATED COMPENSATION
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§109-05 EXTRA WORK AND TIME RELATED COMPENSATION
I. GENERAL
It is the Department's objective to determine an appropriate rate of compensation for work that
is not covered by a unit bid price in the contract through agreement with the Contractor.
When new work items are required, when changes in quantities exceed the limits specified in
§109-02 Compensation for Altered Quantities, when contract unit bid prices are not reasonable
compensation for altered work, or when the scope or cost of changes cannot be well defined, a price
for the work must be determined.
II. AGREED PRICE WORK
Agreed prices must be fair and reasonable for the work to be performed under the existing
contract site conditions. Once an agreed price has been negotiated for the work, it must be
treated the same as a bid price and will not be revised except for conditions of significant
change in the nature of the work. Whenever possible, an agreed price is preferable to force
account work, because of the reduction in administrative burden on both the Contractor and the
Department. The agreed price puts the risk of performance on the Contractor, like a unit bid price. If
the Contractor performs the work faster than anticipated/estimated, the Contractor reaps the benefit,
if it takes longer or requires additional resources to complete, the Contractor suffers the
consequence. (See Exhibit 109-05A.)
If the Contractor does not request a new price within 15 calendar days after performance of
the work, and the notice period has expired, process a CO for the work at the contract bid price.
Review the current item quantity and contract bid price, and determine whether the price can be, and
should be renegotiated (See CAM §109-02 Compensation for Altered Quantities.) If the bid price is
acceptable based on comparison to the Engineer’s Estimate, send a letter to the Contractor proposing
that the original contract unit bid price be continued. If the bid price is not acceptable, typically because
it is greater than 125% of the Engineer’s Estimate, send a letter to the Contractor no later than 15
calendar days after performance of the work, proposing an Agreed Price. Propose an agreed price based
on comparison to: (1) the original contract unit bid price, adjusted for identified increases; (2) a weighted
average price; or (3) an average of the 3 lowest bidders. Standard renegotiation letters are available
on the Office of Construction web site. (See CAM §109-02, Exhibits 109-02A. and 109-02B.) Direct the
Contractor to provide a letter accepting the proposed price. (See Exhibit 109-02D.)
If the bid price and other agreed price options are not acceptable, send a letter to the Contractor
directing the Contractor to develop a price analysis for the item(s). (See Exhibit 109-02C.) Direct
the Contractor to provide a letter with the price analysis accepting the proposed price.
If the Contractor requests an Agreed Price or proposes a different price than proposed by the EIC,
review the Contractor’s proposed price and the basis for the proposal, and determine whether the price
is reasonable. If the price proposed is acceptable, direct the Contractor to provide a letter accepting the
Agreed Price.
Either the Department or the Contractor may propose or accept an Agreed Price for a stated quantity,
particularly if the production rate is questionable. An extension of the Agreed Price or a new Agreed Price
may be proposed for additional quantity above that agreed to.
If the Department and the contractor cannot agree on a price prior to performance of the work, the
work should be considered to be Disputed Work and the Contractor should keep daily Force Account
Records. Notify the Construction Area Supervisor.
Additional completed quantities of agreed price items accepted based on contract bid prices,
weighted average bid prices, or average of the 3 lowest bidders can be paid for using Field Change
Payment, if funds are available. Additional quantities of agreed price items accepted based on a price
analysis can only be paid for after a Change Order in approved.
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§109-05 EXTRA WORK AND TIME RELATED COMPENSATION
To assist field staff with the Agreed Price process and organization of the necessary documentation,
please follow the attached Cost Analysis Flow Chart (Exhibit 109-05A). In addition, the use of the Cost
Analysis Worksheet (Exhibit 109-05N) is highly recommended to assist in analyzing the prices received
from the Contractor and the corresponding necessary price research.
A. Original/Adjusted Contract Bid Price
Contract bid prices will generally be used as compensation for changes in contract quantities.
The contract bid price is generally a good reflection of the cost for work on the contract as it
generally reflects the conditions and constraints associated with the contract, provided the
quantity is significant. The contract bid prices on very small quantities may be significantly higher
due to limited productivity. During negotiations the contract bid price should be examined if it is a
high bid item. If the item is considered a high bid item it should be investigated as to the reason
behind it and be incorporated into the discussions with contractor. If the item is not a high bid
item it should still be investigated through the weighted average bid prices to see if there is a
historical savings based upon the difference in quantity.
If the contract bid price is acceptable, attach the Contractor acceptance letter to the Change
Order.
B. Weighted Average Price
Weighted Average Bid prices, both Regional and Statewide, which are used for comparison to
proposed agreed prices, should be based on an average of at least 3 contracts, preferably within
the last 1 year, and over no more than the last 2 years. Quantity ranges for the historical prices
should typically be similar to what will be added to the contract. (See Exhibit 109-05B.) Using
prices from contracts that have excessively smaller or larger quantities than what is being added
will not provide a fair representation of the cost. If renegotiating an item that exceeds the minor
item threshold, use a date range that reflects the time the work was completed (at least a full
year). Where this requirement is not met, previous average bid data or bid data for similar work
may be used to establish a bid price history with the concurrence of the Regional Change Order
Specialist.
Use the Pay Item Catalog at: www.dot.ny.gov/divisions/engineering/specifications/pay-item-
catalog to generate price history to support a price. Only use limitations based on quantity ranges
with the concurrence of the Regional Change Order Specialist. (See Exhibit 109-05B.) The
Weighted Average Item/Bid Price Reports (WAIPR) may also be useful in negotiating prices with
Contractors which are available at:
https://www.dot.ny.gov/portal/page/portal/divisions/engineering/design/dqab/waipr
Favorable comparison to weighted average prices for similar type and quantity of work on
other recent contracts provides the Department with an assurance that the price proposed is
reasonable. The comparison must verify that the proposed work is similar in type and quantity to
that which is reflected in the weighted average.
To ensure uniform decision making in the acceptance of agreed prices based on
comparison to weighted average item prices, assuming there are enough occurrences, use the
following procedure:
x Accept prices which are at or below the lower of both the Statewide & Regional
Weighted Average Price without further analysis.
x Accept prices which are at or below the higher of the Statewide or Regional Weighted
Average Price if the work compares well with the type and quantities on which the Weighted
Average prices are based. Include a positive statement that such a comparison has been
made in the explanation for that item in the CO. A printout of the Regional Weighted Average
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Price (WAP) from the Pay Item Catalog (PIC) that shows projects, date, quantity ranges, and
prices selected to come up with the Weighted Average Price provided.
x Accept prices which are at or below the higher of the Regional Weighted Average Price
from an adjacent or similar Region, if the work compares well with the type and quantities
on which the Weighted Average prices are based. Include a positive statement that such a
comparison has been made in the explanation for that item in the CO. A printout of the
Regional Weighted Average Price from the Pay Item Catalog that shows projects, date,
quantity ranges, and prices selected to come up with the Weighted Average Price
provided. Accept variations from the Weighted Average Price if those variations can be
explained as a function of the contract/site conditions. Include an explanation in the CO.
Including supporting documentation such as a printout of the Regional Weighted Average
Price from the Pay Item Catalog that shows projects, date, quantity ranges, and prices
selected to come up with the Weighted Average Price, along with why the deviation is
necessary such as scope/project level differences.
x Accept prices for which there are not 3 occurrences for the Region, but there are 3
occurrences statewide, and the average price is not highly variable across the State.
If the average price is acceptable, attach the page from the Pay Item Catalog and
Contractor acceptance letter to the Change Order. If the Contractor documents increased
costs for labor, materials, equipment, mobilization or site conditions that affect a unit bid
price, consult with the Construction Area Supervisor and/or the Regional Construction
Engineer.
C. Average Bid Price of the 3 Lowest Bidders
The average bid price of the 3 lowest bidders is one of the best measures of the cost of work
under a specific contract. Compare the Bid Price to the average of the 3 lowest bidders and if the
Contractor’s bid is below or equal to the average, accept the average bid price of the 3 lowest
bidders. If the Contractor’s bid is above the average, the EIC should review and determine whether
the price should be renegotiated. The Tabulation of Bid Report provided to the EIC at Pre-
Construction shows the Engineers Estimate and bids for each item. If there are a minimum of 3
bidders, (including the Contractor) average the unit prices of the 3 lowest bidders of the contract.
This is NOT the average of the 3 lowest bids for that specific item. (See Exhibit 109-05C.)
In some cases, a number of items may have to be considered in order to get a good comparison.
How the bidder’s weight those individual items may vary widely, but the sum of the items combined
may be used as a comparison. Do not allow a Contractor to renegotiate the price of only one item
of a group of inter-related items without considering the others. For example, structural painting work
includes items for containment, clean & preparation, painting and waste disposal. If the Contractor
bid high on one item but low on another, do not later allow renegotiation of only the item with the
lower bid price, while continuing to use the item with the higher bid price.
If the Average of 3 lowest bidders price is acceptable, attach the analysis from the Bid Tab
Report and Contractor acceptance letter to the Change Order. If the Contractor documents
increased costs for labor, materials, equipment, mobilization or site conditions that affect a unit bid
price, consult with the Construction Area Supervisor and/or the Regional Construction Engineer.
D. Price Analysis
A complete Price Analysis for an identified amount of work based on estimated labor,
materials, equipment, markups and insurance. Such an analysis assumes a production rate
which is influenced by project conditions. The price analysis is prepared by the Contractor and
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§109-05 EXTRA WORK AND TIME RELATED COMPENSATION
reviewed by the Department. Fillable pdf forms MURK 26 Agreed Price Worksheet – Prime
Contractor and MURK 27 Agreed Price Worksheet – Subcontractor have been created to
support the accurate and consistent completion of price analyses. (See Exhibit 109-05D.)
https://www.dot.ny.gov/main/business-center/contractors/construction-division/forms/ooc-fcp
If the price analysis is accurate and acceptable, attach the completed Agreed Price
Worksheet, Contractor acceptance letter and any supporting documentation to the Change
Order.
III. FORCE ACCOUNTS
When the scope and/or cost of the extra work cannot be reasonably estimated, the Contractor and
the Department cannot agree on a price to complete the work, an agreed price cannot be obtained in a
reasonable period of time, or there are no applicable prices to base an agreed price upon, the work must
be paid for using a Force Account. Force Accounts require additional effort by both the Contractor and
the Department at multiple levels, which adds to the overall cost.
Do not allow the Contractor to routinely proceed with significant amounts of extra work, particularly
under a Force Account, unless the need for the extra work has been discovered during the progress of
contract work and needs to be completed in order to maintain important progress (primarily critical path
work). Performance of such work should be reviewed and authorized in advance of performance.
Force account procedures reimburse the Contractor for “actual, reasonable and verifiable cost(s).”
In general, reimbursement is made for Labor (including markups), Materials, Equipment, Services,
Insurances, and Overhead/Profit.
Ensure that the Contractor provides a reasonably sized workforce and needed equipment for the
operation being performed. The workforce and equipment capabilities must support the needs of the
operation. Ensure the Contractor does not mobilize excess personnel or unneeded equipment and record
it as being in Standby status. Standby is defined as “required to be present,” but not actively in use.
After equipment has been used, direct the Contractor to demobilize unneeded equipment, and stop
allowing reimbursement for the equipment. Only reimburse for demobilization if the Contractor actually
demobilizes the equipment. If the equipment is subsequently used for contract work, do not reimburse
for demobilization.
Review the force account package and create a dollars and cents “DC” force account item (Item
950.xx), Unit Price of $1.00, using the Force Account Estimate (FE) or Force Account Work (FAW) actual
dollar amount as the Quantity.
If a FE has been approved, progress payments may be made for the value of the work completed,
based on the daily records. All Supporting Documentation for the work must have been received and
verified prior to making any progress payments on the FE. Do not make progress payments based on
estimates of percentage complete or time elapsed. Payments for the actual Force Account Work should
be up to 90% of the value of the submitted Force Account package base on daily records. The last 10%
should be paid after the Regional Office has reviewed the Force Account package.
A. Daily Records
Ensure Inspectors record workforce and equipment information for comparison against the daily
record (MURK 31) provided by the Contractor as an accuracy check. Review the daily record
submitted by the Contractor, annotate the record if there are inaccuracies (preferably in red),
sign the record, and return a copy to the Contractor. Do not direct the Contractor to submit a
revised daily record; if the Contractor contends the record is accurate, redline and sign the submitted
record.
Signing of a daily record does not mean that the EIC or the Department agrees with the
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Contractor’s dispute contentions or to make any additional payment. The Inspector / EIC’s signature
indicates that the record of labor, materials and equipment provided and work accomplished on that
day, termed a “contemporaneous record,” is accurate. Daily records must be signed by the
Contractor’s representative and then by the Inspector / EIC / Representative. Daily records should be
submitted at the end of the day or by noon the following work day. Resolve unagreed issues on the
MURK 31 with the Contractor prior to the EIC signing the MURK 20.
B. MURK 31 Daily Record of Work Performed, Not Included in Contract
MURK 31 is prepared and submitted by the Contractor on a daily basis. The Contractor must
submit separate sheets for the Contractor and each Subcontractor(s). Additional Sheets may be
used. Check entries to ensure that amounts are accurately reflected. MURK 31 is not linked to the
other MURK Force Account forms. (See Exhibit 109-05E.)
Header
Contract D Number, Contractor Name, Item No., Work Item Description, Date
Labor
Verify individuals working by last name, first name, trade(s) and hours recorded. Equipment
Operator hours and equipment should generally agree, if not explain. In some cases, a single
operator may operate two pieces of equipment as a part of a single operation. Verify workforce hours
are force account work, and not on contract work.
Materials
Verify delivery tickets and record quantities supplied. If all quantities delivered are not used for force
account work and the remainder is used for contract work, the portion of materials used for contract
work should not be reimbursed. Partial loads and reasonable amounts of non-recoverable material
waste should be reimbursed based on amounts delivered. Recovered/returned materials are not
reimbursed. Contractor should assign an identification number to each Material (e.g. M-1, M-2 etc.),
and use the same identifier every time the material is supplied or delivered. These identifiers will be
used on the MURK 22 and Invoices for cross reference.
Equipment
Record equipment year / make / model / horsepower / capacity / attachments or other further
identifying information. Need to identify the equipment so that correct Blue Book rates can be
verified. Contractor should assign an identification number to each piece of equipment (e.g. E-1,
E-2 etc.), and use the same identifier every day. These identifiers will be used on the MURK 23
and Equipment rate sheets for cross reference.
Verify equipment hours “In Use or Required to be Present” for force account work, record presence
of standby equipment. Verify equipment hours are force account work, and not on contract work.
Equipment (primarily trucking) should be compensated for the time working, including travel time to
and from source, and (a reasonable amount of) time spent in line waiting to load or unload,
regardless of whether the time is on-site or off-site. A spot check or sampling of times and/or
operations off-site may be warranted. The EIC should discuss off-site inspection needs with the
Construction Area Supervisor.
Stockpile versus unloading at several locations on job is specific to the contract. If it is more
efficient/desirable to deliver small quantities throughout the site, as opposed to moving material
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around later, then the time required to accomplish the work should be reimbursed.
If only a part of the material delivered is used for force account work, and the remainder is used for
contract work, the equipment reimbursement should be pro-rated, removing the portion of time used
for contract work.
Statement of Work Accomplished
Statement of Work Accomplished must be specifically noted, identifying specific work locations
and accurately reflect effort and progress made.
IV. FORCE ACCOUNT ESTIMATE (FE)
A Force Account Estimate (FE) should not be detailed and should use rounded numbers similar to
a design estimate to prevent the estimate from being confused with a completed Force Account Work
(FAW). Estimate Labor, Materials and Equipment as a minimum, and include other charges as they
are known. If worker trades are known, estimate labor using standard labor rates with multipliers for
labor markup, insurances, etc. or use a blended labor rate based on a figure within the range of the
wage rates applicable to the contract. If multiple sites are involved, list each site separately. (See
Exhibit 109-05F.) Review the package, and create a dollars and cents “DC” Force Account item (Item
950.xx), with a Unit
Price of $1.00, and the estimated dollar amount as the Quantity.
V. FORCE ACCOUNT WORK (FAW)
A. MURK FORCE ACCOUNT FORMS
A single MS Excel file has been created to support the accurate and consistent completion of
force account records. It is recommended that the Contractor submit the Excel file to the EIC for
review. https://www.dot.ny.gov/main/business-center/contractors/construction-division/forms/ooc-
fcp
If issues are identified, have the Contractor edit the Excel file, print, sign and submit the sheets.
The EIC should review, sign the sheets, scan and attach to the Change Order. A complete force
account record includes, as needed, the following:
Force Account Cover Sheet
MURK 20 Force Account Summation
MURK 21(s) Weekly Summary of Force Account Labor (Min. 1 per week when workers on
site) MURK 22(s) Force Account Summary of Materials
MURK 23(s) Force Account Summary of Equipment
MURK 24 Force Account Summary of Services
MURK WZTC Force Account Summary of Temporary Work Zone Traffic Control Devices
MURK 31(s) Daily Record of Work Performed, Not Included in Contract (summarized on MURK
21/22/23)
Material invoice(s) (numbered M-1, etc. to correspond to MURK 22)
Equipment rate sheet(s) (numbered E-1, etc. to correspond to MURK 23)
Do not include unused, blank sheets. For example, if the work did not include any additional
materials, do not include MURK 22 form(s).
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1. FORCE ACCOUNT COVER SHEET
Fields with a white background are open for data entry, fields with a light green background
are calculated and locked to prevent editing. The Contract Number (D#), Contractor Name, Item
Number and Work Item Description are auto populated onto all the form headers. (See Exhibit
109-05G.)
The Contractor Role field has two selectable options, Prime Contractor and Subcontractor.
If the Subcontractor role is selected, the Force Account Summation will include the 5% additional
markup for the Contractor and allow both Contractor and Subcontractor insurance (except when
the Contractor’s insurance is based on payroll, no payroll costs result in no insurance costs).
The workers’ compensation policy renewal date entered determines the Construction
Employment Payroll Limitation (CEPL) Program Rate Year. The CEPL Program Weekly Limit is
then based on the Rate Year. The Construction Employment Payroll Limitation (CEPL) Program
Applicable (Y/N) identifies whether the insurance policy is subject to the CEPL limits or not.
Verify any contract specific O/H & P provisions. (e.g. Where & When Contracts.)
The Insurance Basis field has two selectable options, Payroll and Total Sales. The
Contractor will be reimbursed for required insurances (§107-06B Insurance Requirements) at
the rate paid by the Contractor, either as a percentage of the payroll cost or a percentage of
total sales at the rate established and documented by the insurance provider. The insurance
documentation from the insurance provider should have been given to the EIC at the
Preconstruction Meeting.
Total Sheets Submitted (including Cover sheet) is the total of all the MURK forms. Do not
include MURK 31’s, supporting documentation such as material invoices, or equipment rate
sheets in the total number of sheets.
2. MURK 20 FORCE ACCOUNT SUMMATION
There are no Contractor Entries allowed on the MURK 20 Force Account Summation. The
following values are taken from the FA Cover: Required Insurance Rate (and Basis); Profit and
Overhead on Labor (%); Profit and Overhead on Materials (%); Profit and Overhead on
Equipment (%); and Added Insurances Rate. (See Exhibit 109-05H.)
Labor
Payroll End Date, Wages (Gross), Fringe Benefits, Cash Fringes and Workers
Compensation Insurance sheet totals, are auto filled from MURK 21. (Typically, one sheet
per week.)
ONLY the standard 12.5% Standard Labor Markup is
allowed. Standard Labor Markup = Wages (Gross) x
12.5%
Cash Fringe Markup = Cash Fringe amount x 6.4%.
Subtotal = Wages + Fringes + Workers Comp Insurance + Std Labor Markup + Cash Fringe
Markup Profit & Overhead on Labor = Subtotal x 20% (or bid value)
Total Labor = Subtotal + Profit & Overhead on Labor
Materials
Summation of material costs are auto filled from each
MURK 22 Profit & Overhead on Materials = Subtotal x
20% (or bid value) Total Materials = Subtotal + Profit &
Overhead on Materials
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Equipment
Summation of equipment costs are auto filled from each MURK 23
Shows the summation of Temporary WZTC Device costs from MURK
WZTC Profit & Overhead on Equipment = Subtotal x 20% (or bid value)
Total Equipment = Subtotal + Profit & Overhead on Equipment
Services
Summation of service costs are auto filled from MURK
24 Profit & Overhead on Services = Subtotal x 5% (or
bid value) Total Services = Subtotal + Profit &
Overhead on Services
Insurance
The Insurance Basis (Payroll or Total Sales) and the Insurance Rate are auto filled from Cover
Sheet.
Added Insurance
The Insurance Basis (Payroll or Total Sales) and the Insurance Rate are auto filled from Cover
Sheet ONLY when the Subcontractor role is selected. If the Contractor’s insurance basis is
payroll, work performed by a Subcontractor will result in no added insurance, as the Contractor
has no payroll cost.
Total Force Account = Labor + Materials + Equipment + Services + Insurance + [Prime Markup
+ Additional Insurance when the Subcontractor role is selected]
Contractor Certification
Contractor’s Representative must sign indicating that the Force Account is complete and
accurate
Checked By
Office Engineer should initial indicating the Force Account has been reviewed.
Engineer’s Certification
EIC/Designee must print his/her name and sign indicating that the Force Account has been
verified.
3. MURK 21 WEEKLY SUMMARY OF FORCE ACCOUNT LABOR
The MURK 20 Force Account Summation supports 10 pages of Labor, using up to 16
employees per sheet, on MURK 21-1, 21-2, etc. The MURK 21 serves as a composite of all
labor charges from the MURK 31’s. (See Exhibit 109-05I.)
The Construction Employment Payroll Limitation (CEPL) Program weekly limit (determined
from the Rate Year) and the worker's compensation insurance rate are taken from the FA Cover
Sheet:
Verify full name and labor classification are provided for each worker. Contractors may opt
to use employer ID# instead of generic L-1, L-2 identifiers. Verify regular and premium rates (not
premium additive) by comparison to wage schedules.
Labor must be accounted for on a weekly basis. Verify regular and premium hours are only
those worked on the Force Account, not on contract work. No hours are allowed for paid holidays,
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holidays are factored into the Standard Labor Markup calculation. Verify hours for employees in
multiple trades are entered on the same sheet, using multiple rows and the same identifier (e.g.
L-3 for 2 rows, one for Laborer, one for Operator, etc.). Employee WC wages column sums WC
wages for Employees working in multiple trades shown on multiple rows, only if the identifiers
match.
Verify fringe rates by comparison to wage schedules. Higher premium fringe rates are
uncommon, most are the same as the regular fringe rate. If Fringes are paid directly to the
employee, in cash or via payroll check, the amount paid in cash must be entered under Cash
Fringe Amount.
The following amounts are calculated on the MURK 21:
• Regular wages = Regular Rate x Regular Hours
• Premium wages = Premium Rate x Premium Hours
• Gross Wages = Regular Wages + Premium wages
• Employee WC Wages = Gross Wages – Premium Portion of Premium Wages + Cash
Fringes
• WC Insurance = WC Insurance Rate x Employee WC Wages
• Fringes = (Regular Fringe Rate x Regular Hours) + (Premium Fringe Rate x Premium
Hours)
Workers Compensation Insurance may be limited based on the CEPL Weekly Limit.
Wages, Fringes, Cash Fringes, and WC columns are totaled at bottom of sheet and auto
filled on MURK 20, identified by payroll end date. The "Checked By:" line should be initialed by
the EIC/Office Engineer reviewing the Force Account.
4. MURK 22 FORCE ACCOUNT SUMMARY OF MATERIALS
The MURK 20 Force Account Summation supports 4 pages of Materials, using up to 18
entries per sheet, on MURK 22-1, 22-2, 22-3, and 22-4. Material allowed are those incorporated
in the work. Verify material description and actual measured quantity used. Verify unit cost, with
support documentation/invoices identified with reference numbers from MURK 31’s (M-1, M-2,
etc.) and invoices for cross reference. Sales taxes are only paid on temporary materials (form
lumber, etc.), permanent materials are not subject to sales taxes. (See Exhibit 109-05J.)
Transportation costs may be included on invoice, particularly if the Supplier provided or hired
the firm providing the transportation. Transportation costs may be expressed as unit cost, by
load/trip, or lump sum.
Cost column is totaled at bottom of each sheet and auto filled on MURK 20. The "Checked
By:” line should be initialed by the EIC/Office Engineer reviewing the Force Account.
5. MURK 23 FORCE ACCOUNT SUMMARY OF EQUIPMENT
The MURK 20 Force Account Summation supports 4 pages of Equipment, using up to 18
entries per sheet, on MURK 23-1, 23-2, 23-3, and 23-4. Cross reference equipment by using
the ID # shown on the MURK 31’s (E-1, E-2, etc.) and Equipment rate sheets. Verify equipment
is listed including year, manufacturer, model number and rates. (See Exhibit 109-05K.)
Verify the Hours of actual use or required to be present is the total from MURK 31’s.
Operating Cost is paid for all hours of actual use. Operating Cost is not paid for standby hours.
All equipment is paid as owned equipment, even if rented. If the Contractor must provide a
specialized piece of equipment via rental, the minimum rental term available should be
considered.
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Contractors must include an equipment rate sheet for each piece of equipment identified with
the corresponding ID #. Verify the monthly ownership rate is multiplied by the rate adjustment
factor (age) and regional adjustment factor before entry. The ownership rate (hourly) is the
adjusted monthly rate/176. Standby is paid at 50% of the ownership rate, with no operating cost.
Reimburse the Contractor for ownership costs up to the original purchase cost of the equipment.
Check the purchase costs of the equipment when the hours used is very high.
For equipment without an operator that is designed to operate on a continuous long-term
basis, such as a pump, portable variable message sign (PVMS), or temporary traffic signal,
reimburse the Contractor for a maximum of 176 hours a month. If the total on the MURK 31 is
more than 176 over 4 full weeks, limit the hours reimbursed for ownership costs to 176. Do not
limit the reimbursement for operating costs.
Total equipment cost column is totaled at bottom of each sheet and auto filled on MURK 20.
The "Checked By:" line should be initialed by the EIC/Office Engineer reviewing the Force
Account.
Encourage Contractors to use the Fleet Sharing Option from Equipment Watch (the
Equipment Recovery vendor) to establish a separately identified Equipment Fleet for each
Contract (D#) and Force Account. The Fleet Sharing Option provides a consolidated report of
all the equipment in the identified fleet that is easy to review.
6. MURK 24 FORCE ACCOUNT SUMMARY OF SERVICES
Verify and correlate the identification number to each Service used on operation (S-1, S-2
etc.). All service costs must be substantiated by invoices identified with reference numbers (S-1,
S-2) for cross reference.
Cost column is totaled at bottom of each sheet and auto filled on MURK 20. The "Checked
By:" line should be initialed by the EIC/Office Engineer reviewing the Force Account. (See
Exhibit 109- 05L.)
7. MURK WZTC DAILY EQUIPMENT REIMBURSEMENT RATES FOR TRAFFIC CONTROL
DEVICES
Temporary WZTC Devices will be considered as equipment for Force Account work for short
duration periods of work. The Daily Ownership Costs for these devices were established by the
Office of Construction based on purchase cost, estimated number of uses, and an estimated
replacement rate. Temporary WZTC Devices are paid for on a daily basis. Blank lines at the end
are for devices that are not listed. Rates are for the devices only, not including labor to setup
and remove. (See Exhibit 109-05M.)
Cost column is totaled at bottom of sheet and auto filled as WZTC under Equipment on the MURK
20. The "Checked By:” line should be initialed by the EIC / Office Engineer reviewing the Force
Account.
B. Force Account Documentation.
Attach only the directly pertinent documentation to the Change Order Header in SiteManager.
Do NOT attach certified payrolls, prevailing wage schedules, internal transmittals or anything that
does not directly support the force account change order. Review e-mails providing direction from
Regional or Main Office groups (Structures, Geotechnical, Materials, Traffic, etc.). Do not include
any personal or individual opinions or dissent that do not support the final decision of the responsible
group manager.
June 2021 New York State Department of Transportation
Contract Administration Manual
Page 10§109-05 EXTRA WORK AND TIME RELATED COMPENSATION
C. Force Account Change Order Attachments.
Attach documentation to the Change Order in SiteManager in the order indicated below.
Documents should be scanned at a resolution that ensures clarity/readability, without making file
sizes too large. Generally, 300 dpi is a good resolution to use.
Authorization of Extra Work (AEW) directing the Contractor to perform the work
Force Account Cover Sheet
MURK 20 Force Account Summation
MURK 21(s) Weekly Summary of Force Account Labor
MURK 22(s) Force Account Summary of Materials
MURK 23(s) Force Account Summary of Equipment MURK 24 Force Account Summary of
Services
MURK WZTC Force Account Summary of Temporary Work Zone Traffic Control Devices
Contractor Documentation of Insurance Rates
MURK 31(s) Daily Record of Work Performed, Not Included in Contract
Material Invoice(s), numbered M-1, M-2, etc. to correspond to the MURK 22
Equipment Watch rate sheet(s), numbered E-1, E-2, etc. to correspond to the MURK 23. Do not
attach Regional or Age Adjustment sheets.
DOB Attachment A/Bas necessary. Attach as a separate attachment in SiteManager.
VI. TIME RELATED DISPUTE COMPENSATION
Time related damages may become a factor when events beyond the Contractor’s control cause work
to occur in a substantially different time frame from that indicated on the Contractor’s last
approved schedule. Payments for time related disputes primarily include delay costs, but may also
include extra work, which would be paid for in accordance with Standard Specification §109-05B. Force
Account Work. Following a determination that the Contractor is due payment for delays that were
beyond the Contractor's control, reimburse the Contractor for time related costs (see CAM §105-14II.B.
Time Related Disputes). The specific allowances vary from normal force account procedures, and
careful review is necessary to ensure that a true and accurate accounting of time related costs is
provided. A list of non-recoverable costs is included in Standard Specification §109-05D.3. Non-
Recoverable Costs.
● Extra work costs are defined as those expenses above what should normally have been
anticipated in performing the work. Examples of additional work expenses would include the costs
of winter concrete, when the Contractor scheduled the work to occur under more favorable
weather conditions. These costs may be compensable even though a particular operation that
was affected did not delay the Contractor's approved completion date.
● Delay costs are those costs incurred because the contract has extended beyond the completion
given in the Contractor's last approved time schedule. Delay costs are generally overhead
expenses such as extended field supervision, extended Contractor field office costs, clerical, and
insurance costs. Delay expenses also could include escalation costs which result in performing
the work in extended contract period. This could include higher wages due to a new labor
contract, and higher material prices due to inflation.
VII. ACCELERATION COMPENSATION (SCHEDULE RECOVERY)
Following a direction to perform schedule recovery, in order to support timely contract completion,
compensation is typically for additional costs such as premium portion of overtime, additional material
June 2021 New York State Department of Transportation
Contract Administration Manual
Page 11§109-05 EXTRA WORK AND TIME RELATED COMPENSATION
production and delivery costs, additional equipment if needed and associated markups. The specific
allowances vary from extra work, but typical force account procedures are used. FHWA will typically
participate in funding for schedule recovery, but not to accelerate progress in order to complete earlier
than required in the contract documents.
REFERENCES:
1. Fillable Cost Analysis Worksheet:
2. Fillable MURK Forms: https://www.dot.ny.gov/main/business-center/contractors/construction-
division/construction-repository/MURK_Forms_2020.xls
EXHIBITS:
A. Added Work Cost Analysis Decision Flow Chart
B. Sample Pay Item Catalog (PIC) Report
C. Sample 3 Lowest Bidder Analysis Using Bid Tabs
D. Sample MURK 26 Price Analysis Worksheet
E. Sample MURK 31 Daily Record of Work Performed, Not Included in Contract
F. Sample Force Account Estimate
G. Sample Force Account Cover Sheet
H. Sample MURK 20 Force Account Summation
I. Sample MURK 21 Weekly Summary of Force Account Labor
J. Sample MURK 22 Force Account Summary of Materials
K. Sample MURK 23 Force Account Summary of Equipment
L. Sample MURK 24 Force Account Summary of Services
M. Sample MURK WZTC Force Account Summary of Temporary Work Zone Traffic Control
Devices
N. Sample Cost Analysis Worksheet (CAW)
June 2021 New York State Department of Transportation
Contract Administration Manual
Page 12Added Work Cost Analysis Decision Flow Chart
Start to fill out
CAW
Run Item
Major Item Qty
Analysis and
>125% or 200% of Bid Qty and Use Contract
No
Change >$5000 Bid Price
Yes
Yes
High Bid Item? Use Contract Bid Price Unless
No
>125% Contractor Requests New Price
Yes Yes
Contract Bid Price adjusted Due to Use Adjusted Price with Area
Yes
Documented conditions Acceptable? Supervisor Concurrence
No
Weighted Average Price Acceptable
Yes Use Weighted Average Price
(Minimum 3 uses)
No
Average of the 3 Lowest Contract Bidders Use Average of the 3 Lowest Contract
Yes
Price Acceptable? Bidders Price
No
Contractor Agrees to Perform Price Use Agreed Price Analysis MURK
Yes
Analysis? Form
No
Contractor Shall Keep Force
Account Records/Work To Be Bid price is reasonable
compensation for the
Paid By Force Account quantity of the added
work
-XQH 1HZ1HZ
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8 &; :)8#9; # 0; # 0; # 0; # 0; # 04; # 05;
MURK 26 NEW YORK STATE DEPARTMENT OF TRANSPORTATION
(02/21)
Agreed Price Worksheet - Prime Contractor Print Form
Contract: D264XXX Item No.: 606.120201 Quantity: 25.00 Units: EA
Item Description : Box Beam Type IIA End Assembly
Select Basis
Insurance Based on Payroll Insurance Based on Total Sales
NOTE: Please remove Insurance Rate from Section (F) before changing the selection above
(A) LABOR Reg Wage Fringe Fringe
Trade Hours Rate Cost Hours Rate Cost
Enter
Laborer SP 15.00 $ 41.45 $ 621.75 15.00 $ 28.30 $ 424.50
Trades
not Laborer LB 30.00 $ 34.15 $ 1,024.50 30.00 $ 28.30 $ 849.00
individual Laborer LC 15.00 $ 34.35 $ 515.25 15.00 $ 28.30 $ 424.50
Operator OC 15.00 $ 42.79 $ 641.85 15.00 $ 28.45 $ 426.75
Ensure Reg Hours and Fringe hours match
Enter Rate – ensure it
matches the letter from
the Insurance company Wages $ 2,803.35 Fringes $ 2,124.75
Total of Wages and Fringes: $ 4,928.10
If Fringes are paid directly to employee
via cash or check, Enter value here: $ 0.00 Workers Compensation: $ 233.24
Worker's Compensation Rate (%): 8.32 % Standard Labor Markup: $ 350.42
(The Contractor shall submit an insurance policy declaration / rate page from its insurer to Fringe Benefit Markup: $ 0.00
validate the Workers Comp insurance rate based on an EMR of 1.0.)
(B) MATERIALS Labor Total: $ 5,511.76
Description Units # of Units Cost/Unit Cost Description Units # of Units Cost/Unit Cost
See attached ls 1.00 $30,741.60 $30,741.60
Materials Total: $30,741.60
(C)EQUIPMENT
Description Hours FHWA Rate Cost Description Hours FHWA Rate Cost
Pick-up Truck F250 15.00 $24.88 $373.20
Stack Truck 15.00 $47.85 $717.75
Driving Machine (3 parts) 15.00 $114.97 $1,724.55
Equipment Total: $ 2,815.50
(D) SERVICES
# of Units Cost / Unit
Description / Type # of Units Cost / Unit Cost Description / Type Cost
Enter 20% and 5% for
service except for where and
when contracts
Services Total:
(E) OVERHEAD & PROFIT OH & Profit % Cost
Labor, Materials, & Equipment Total : $ 39,068.86 20.00 $ 7,813.77
Services: $ 0.00
Overhead & Profit Total: $ 7,813.77
(F) INSURANCE
Insurance Rate % 8.32 Wages + any Fringes Paid in Cash $2,803.35 Insurance Total: $ 233.24
Item Total: $ 47,115.87 Unit Price: $ 1,884.63 per EA
Qty and units entered at top of form
Contractor's Rep Name Signature Date Engineer-in-Charge's Name Signature Date
"'$ ' ' ' ' '
%' ' '# ' ' '! '' '
-¡ak®H%® .¡ah¡&®DϭϮϯϰϱϲ CO 25
Force Account Estimate
Labor $138,000
(Labor to install conduit, junction boxes, cable, festoon cable, festoon enclosure, lighting
and control cabinet, fixture supports, fixtures)
Materials $147,000
(conduit, junction boxes, cable, festoon cable, festoon enclosure, lighting and control
cabinet, fixture supports)
Equipment $15,000 (Threader, Lift, Truck)
OH/P, Insurance $100,000
---------------
Total say $400,000
This is a Force Account Estimate Only. Payments will be made based upon actual Force Account records
submitted by the Contractor.^shZê3)êA3) jÓ 3ê ºê
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3 3 3 3 3MURK 24 (7/20)
NEW YORK STATE DEPARTMENT OF TRANSPORTATION
FORCE ACCOUNT SUMMARY OF SERVICES
Sheet of 0
Contract No. Contractor Item No. and Description
950.xxxx
D123456 XYZ Industries
Work Description
ID
Service Provider Service Cost
No.
S-1 ABC Waste Hauler Waste Disposal $1,110.00
S-2
S-3
S-4
S-5
S-6
S-7
S-8
S-9
S-10
S-11
S-12
S-13
S-14
S-15
Checked By: &*$
_________________ Total for Period $1,110.00MURK WZTC (7/20)
NEW YORK STATE DEPARTMENT OF TRANSPORTATION
FORCE ACCOUNT SUMMARY OF TEMPORARY WORK ZONE TRAFFIC CONTROL DEVICES
Sheet of 0
Contract No. Contractor Item No. and Description
950.xxxx
D123456 XYZ Industries
Work Description
A B C
ID Material
Unit of Measure Quantity (No x Days) Unit Cost / Day Total Cost
No. Description
WZ-1 Cones Each 200 $ 0.20 $ 40.00
WZ-2 Drums Each 100 $ 0.65 $ 65.00
WZ-3 Drums w/Lights Each 50 $ 0.85 $ 42.50
WZ-4 Type II Construction Barricade Each 2 $ 0.40 $ 0.80
WZ-5 Type II Construction Barricade w/Lights Each 5 $ 0.60 $ 3.00
WZ-6 Type III Construction Barricade Each 4 $ 1.50 $ 6.00
WZ-7 Type III Construction Barricade w/Lights Each $ 1.70 $ -
WZ-8 Construction Signs Sq Foot 300 $ 0.10 $ 30.00
WZ-9 Sign Stand – (FHWA approved) Each 5 $ 1.25 $ 6.25
WZ-10 Sign Stand – Tripod w/Flag Holder Each $ 0.55 $ -
WZ-11 Temporary Concrete Barrier Foot $ 0.05 $ -
WZ-12 Steel Road Plates Sq Foot 7 $ 0.10 $ 0.70
WZ-13 Vertical Panels Each 5 $ 0.65 $ 3.25
WZ-14 Tubular Markers Each $ 0.20 $ -
WZ-15 $ -
WZ-16 $ -
WZ-17 $ -
WZ-18 $ -
Checked By: _________________
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