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INSTRUCTIONS TO PREPARE THE FY 2007 COUNTY ANNUAL REPORT FOR THE IOWA DOT




INSTRUCTIONS
TO PREPARE THE
FY 2007
COUNTY ANNUAL REPORT
FOR THE IOWA DOT




PREPRARED BY: Office of Local Systems
Iowa
Department
of
Transportation
July
2007
(515)
239-1528

County Annual Report Instructions

July 2007
Page 2
TABLE OF CONTENTS
ITEM PAGE

Table of Contents..2

General Instructions..................................................................................................................3

Cover Sheet...............................................................................................................................5

Financial Sheet for Secondary Road Fund.......................................................................... 5
Receipts to Secondary Road Fund ...........................................................................................6

70X Administration and Engineering ......................................................................................8

020 County Construction Costs................................................................................................8

71X Roadway Maintenance .....................................................................................................9

72X General Roadway Expenditures..10

Indebtedness and Obligations.10

Secondary Road Construction Program Progress Report...12

Road Equipment Inventory.13

Expenditures for Secondary Roads Not Accounted For Through
The Secondary Road Fund..14

Local Effort Financial Worksheet.......14

Statement of Final Costs..17

Appendix A Example Types of Work..20

Appendix B Example Day Labor Cost Calculation..24

Appendix C Iowa DOT Schedule of Equipment Rates FY 2007..25

Appendix D Frequently Asked Questions.30





County Annual Report Instructions

July 2007
Page 3
GENERAL INSTRUCTIONS

1.
WHEN TO PREPARE


September 15 of each year is the Iowa Code Section 309.22 deadline for the county
engineer to submit an annual report to the Iowa DOT. Submittals are welcome anytime
after July 1 of each year but must be submitted by September 15.

2.
WHAT MUST BE SUBMITTED AND WHY

There are 15 sheets (including a notes sheet) contained in the printable copies of the document
commonly known as the Official Report of County Highway Engineer. All references to Sheet
Numbers or Item Numbers in these instructions relate to numbers contained in the printable
copies of the report. The following is included in that report:

SHEET 1
Title sheet that shows the table of contents for the rest of the report and
provides a line for the county engineer to sign a hard copy for filing.

SHEETS 2 THROUGH 8
SUMMARY AND DETAILED FINANCIAL INFORMATION

Sheets
2
-
8
contain
the
summary and detailed information of all
receipts and expenditures that passed through the county's
secondary road fund during the last fiscal year. This is required by
Iowa Code Section 309.22 and must be filed on forms per Administrative
Rule 761 Chapter 173.3, developed by the cooperative efforts of the Iowa
DOT and ICEA Service Bureau

SHEET
9
INDEBTEDNESS
AND
OBLIGATIONS

Sheet
9
summarizes
the
county's true secondary road fund financial
condition. It shows the outstanding obligations at year-end, and contains
the county indebtedness for secondary road purposes only, not the total
County indebtedness. Such indebtedness is allowed by Iowa Code
Sections 331.441 (bonds) and 309.46 (anticipatory certificates).

SHEET
10
CONSTRUCTION
PROGRAM PROGRESS REPORT

Sheet 10 lists the progress of accomplishment year projects included in the
five-year program for the past fiscal year and lists the amount expended by
contract or day labor on each project. This information is required by Iowa
Code Section 309.22

SHEET 11


ROAD/STREET EQUIPMENT INVENTORY

Sheet 11 is provided to list the county equipment used for maintenance
and/or construction. It shows the cost of purchasing, leasing, or renting
the equipment. It also shows an accounting of the use of such equipment
for construction, reconstruction, or improvement projects on county roads
in the previous fiscal year. Paragraph 7 of Section 309.93 of the Iowa
Code
requires
this
information. County Annual Report Instructions

July 2007
Page 4

SHEET 12
EXPENDITURES FOR SECONDARY ROADS NOT ACCOUNTED
FOR THROUGH THE SECONDARY ROAD FUND





Sheet 12 is used to document information for those counties that
expend monies directly from other funds for secondary road purposes. It
is used as part of the calculation for 'Local Effort' on Sheet 13.

SHEET 13


LOCAL EFFORT PROVISION WORKSHEET





Sheet 13 is a worksheet used by the Iowa DOT to certify to the
State Treasurer which counties have/have not met their local effort
requirement under Iowa Code Section 312.2(8). Basically, a
county is required to raise 75% of their maximum taxing potential
for secondary road purposes.

SHEET 14
Sheet 14 is for reporting the final costs of all completed projects that
exceeded 90% of the bid threshold at the beginning of the reporting year.
This reporting is required by Iowa Code Section 309.93(7). For FY 2007
report only those projects with costs greater than $60,300. Details for
completing this sheet are contained later in these instructions.

3. SUBMITTAL
PROCEDURE

All submittals are to be made through the Iowa County Engineers Service Bureau Annual Report
program in TPMS. The Service Bureau will notify the Office of Local Systems when completed
reports are ready for review.

4.
GENERAL COMMENTS ON PREPARING THE ANNUAL REPORT

A.

ITEMS CHARGEABLE TO VARIOUS CLASSIFICATIONS

Use the Accounting Code Series listed in
I.M. 2.071
, Secondary Road Budget
Accounting Code Series.

B.
FRINGE
BENEFITS



Items such as vacation, sick leave, holiday pay, FICA, IPERS, medical insurance
etc. should be charged as a part of labor on a pro-rated basis and placed in the
appropriate expenditure classification. These expenses can be carried per month
or per year and then distributed per appropriate labor classification. Accounting
Code Series 900 has been assigned for these fringe benefit items. This accounting
procedure will more accurately determine labor and item cost. Fringe benefits
shall not be placed as a separate item on any sheet of the annual report.


County Annual Report Instructions

July 2007
Page 5
C.
EXPENDITURES REIMBURSABLE TO SECONDARY ROAD FUND



Sheets 4 thru 8 provide lines for reimbursements to the major expense
classifications. An item/work is paid out of the secondary road fund, charged to
an expense classification and then is later repaid by other people or agencies. Is
such a repayment a reimbursement or should it be treated as a miscellaneous
receipt?



It depends upon in which accounting year the repayment takes place. When such
a repayment takes place in the same accounting year; it's a reimbursable item except as
noted in the following paragraph. When the repayment takes place in the succeeding
year, it's treated as a miscellaneous receipt.

The exceptions are receipts from special categorical programs such as HBRRP, FEMA,
ER, RISE, State BR, TJ payments; Safety Funds and C-Step are not reimbursements.
They should always be treated as receipts and shown on sheet 3.

DETAILED BREAKDOWN OF ANNUAL REPORT SHEETS 1 - 15

SHEET 1
COVER SHEET

The on-line application automatically completes this sheet. The official copy that the
county prints and files for its records should be signed by the county engineer.

SHEET 2
FINANCIAL SHEET FOR SECONDARY ROAD FUND


Item 1 . . . . . . AUDITOR'S BALANCE




Show the balance of your secondary road fund at the beginning of the
fiscal year - July 1. This figure must be the same as last year's ending
balance (line 22 sheet 2 from last report). Do not show the cash balance
reported by the treasurer but rather the cash balance after the outstanding
warrants have been subtracted.




If a state auditor has changed, by transfer or correction, last year's balance,
show the original balance and then add or subtract the change under Item 7, Tax
Refunds and/or Credits, on sheet 3.


Item 2 - 19 . . RECEIPTS AND EXPENDITURES

These items are the totals of the various receipts and expenditures categories
computed from information entered on sheets 3 thru 8. The Annual Report tool
will automatically enter these values based on the information inserted in the
categories on sheets 3 thru 8.

County Annual Report Instructions

July 2007
Page 6
Item 20 . . . . . OBLIGATED BALANCE

This figure is the total of Part 4. OBLIGATIONS on Sheet 9, INDEBTEDNESS
& OBLIGATIONS. Two categories of obligations are included in Part 4. The
first category is for bills received but not paid until after June 30
th
, approved P.O.s
for delivery after June 30
th
. The second category consists of unpaid balances on
construction contracts. The obligated balance should be the