27 CAR § 91-1202. Direct expenses for labor

(a) Salary and/or wage rates shall be calculated by classes on a monthly basis or labor hours by rate and amount for project. (b)(1) Overtime must be approved in advance by the Arkansas Department of Transportation and reported separately. (2) This includes labor associated with: (A) Preliminary engineering; (B) Construction engineering; (C) Right-of-way acquisition; and (D) Force account construction. (c)(1) The following direct labor additives may be included in direct expenses: (A) Social Security; (B) Holiday pay; (C) Vacation; (D) Sick leave; (E) Retirement and pension; (F) Unemployment taxes; (G) Compensation; and (H) Hospitalization and liability insurance. (2) Such additives must be shown as a percent of direct labor expense and listed as a separate item. (3) Utility owners may compute a cost rate including these additives or a prorated version but must provide the items and base factors of the computation. (d)(1) Approval will not be given for fees paid to engineers, architects, and others for required technical services when such fees are determined on the basis of a percentage of the total actual or estimated cost of the relocation. (2) These types of work shall not be undertaken until approval is given by the department.