CN-550000-BEE16-00020000.pdf

STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION

COST ANALYSIS REQUIREMENTS

375-040-88

PROCUREMENT

08/21

Non-Competitive Awards

Section 216.3475, F.S. requires agencies to maintain records to support a cost analysis for service agreements awarded on a noncompetitive basis. The proper completion of a cost analysis will require the person or entity awarded funding to submit a detailed budget of estimated costs. The agency’s analysis of the submitted budget will consist of evaluating individual cost elements for allowability, reasonableness, and necessity. Part of the “reasonableness” evaluation criteria will also include evaluating the basis of the allocation of direct costs. Agencies are required to maintain all documentation to support the evaluation and completion of the cost analysis.

State/Federal Financial Assistance

Section 215.971, F.S. requires agreements that provide state or federal financial assistance to recipient/sub-recipients to include provisions for the recipient/sub-recipient to expend funds only for allowable costs, to return unobligated funds, and to return funds paid in excess of the amount the recipient/sub-recipient was entitled to receive. Based on these requirements, agencies will be required to conduct a cost analysis of the proposed detailed budget submitted by the recipient/sub-recipient to ensure projected costs are appropriate. The agency’s analysis of the submitted budget will consist of evaluating individual cost elements for allowability, reasonableness, and necessity. Part of evaluating “reasonableness” will also include evaluating the basis of the allocation of direct costs. Agencies are required to maintain all documentation to support the evaluation and completion of the cost analysis.

Cost Reimbursement

Invoices for cost reimbursement agreements must be itemized by expenditure category.

Only expenditures for categories in the approved agreement budget may be reimbursed. Agreements that contain a cost reimbursement element will also require an analysis of the individual cost reimbursement elements of the proposed budget submitted by the vendor. The agency’s analysis of the submitted detailed budget will consist of evaluating individual cost elements for allowability, reasonableness, and necessity. Part of evaluating “reasonableness” will also include evaluating the basis of the allocation of direct costs. Agencies are required to maintain all documentation to support the evaluation and completion of the cost analysis.

Cost Analysis Form

For any agreement in excess of Category Two that meets the above criteria for a cost analysis, the attached Cost Analysis form and instructions will be used to document an agency’s review of the detailed budget. If an agency has an existing form which it desires to use, the form must be submitted to the Bureau for review and approval.

Documentation must be maintained to support the Agency’s cost analysis. The completed cost analysis is to be maintained in the contract manager’s contract file.

For any agreement less than Category Two that meets the above criteria for a cost analysis, the agency will maintain documentation to support the Agency’s cost analysis.

DocuSign Envelope ID: A967D220-F3EF-4CF8-AB7C-FC73E595CF00

375-040-88

PROCUREMENT

COST ANALYSIS FOR NON-COMPETITIVELY PROCURED AGREEMENTS IN

EXCESS OF CATEGORY II

Line Item Budget Category

Amount % Allocated to this

Agreement

Allowable Reasonable Necessary

Salaries $4,762,106.7

100 X X X

Fringe Benefits $2,119,192.5

100 X X X

Equipment $1,157,372.9

100 X X X

Utilities $54,365.55 100 X X X

Travel $8,521.16 100 X X X

Miscellaneous $0.00

Indirect cost/overhead

$2,064,752.3

100 X X X

TOTAL

CERTIFICATION:

I certify that the cost for each line item budget category has been evaluated and determined to be allowable, reasonable, and necessary as required by section 216.3475, F.S. Documentation is on file evidencing the methodology used and the conclusions reached.

Jeremy Dilmore Name

Signature

D5 TSMO Program Engineer

Title

3/8/2024 Date

375-040-88

PROCUREMENT

COST ANALYSIS INSTRUCTIONS FOR NON-COMPETIVELY PROCURED

AGREEEMENTS IN EXCESS OF CATEGORY II

1. Agencies must complete a cost analysis worksheet for the original contract and any amendment that affects the amount of compensation and/or the level of services provided.

2. Each separate line item must be evaluated to determine whether the cost is allowable, reasonable, and necessary. Each miscellaneous cost must be specifically identified.

3. To be allocated to a program, a cost must be related to the services provided. If the cost benefits more than one program, a determination must be made that the cost is distributed in a reasonable and consistent manner across all benefiting programs.

4. To be allowable, a cost must be allowable pursuant to state and federal expenditure laws, rules and regulations, and authorized by the agreement between the state and the provider.

5. To be reasonable, a cost must be evaluated to determine that the amount does not exceed what a prudent person would incur given the specific circumstances.

6. To be necessary, a cost must be essential to the successful completion of the program.

7. Indirect costs/overhead should be evaluated to determine that the rate is reasonable.

8. Agencies must retain documentation in agency files to support the conclusions reached as shown on the Cost Analysis for Non-Competitively Procured Agreements in Excess of Category II form.

Road Ranger Operating Costs . For 1st 3 Years

Expenses 2023 Proposed

Budget

Forecast

Forecast

Forecast

Forecast Total FY23‐

FY27

FY2023 ‐ FY2025

1. Wages $895,297.62 $922,982.22 $951,530.38 $980,969.33 $1,011,327.17 $4,762,106.72 $2,769,810.22

2. ER PR Taxes $68,798.18 $70,862.13 $72,987.99 $75,177.63 $77,432.96 $365,258.90 $212,648.31

3. Benefits $364,660.52 $391,708.12 $421,177.93 $453,303.69 $488,342.26 $2,119,192.52 $1,177,546.58 Fuel $192,035.00 $197,796.05 $203,729.93 $209,841.83 $216,137.08 $1,019,539.90 $593,560.98 Insurance $96,000.00 $98,880.00 $101,846.40 $104,901.79 $108,048.85 $509,677.04 $296,726.40 Materials & Supplies $106,867.28 $110,073.30 $113,375.50 $116,776.76 $120,280.07 $567,372.90 $330,316.08 Other Misc Expenses $15,020.00 $15,470.60 $15,934.72 $16,412.76 $16,905.14 $79,743.22 $46,425.32 Other Services $17,058.00 $17,569.74 $18,096.83 $18,639.74 $19,198.93 $90,563.24 $52,724.57 Travel/Training $1,605.00 $1,653.15 $1,702.74 $1,753.83 $1,806.44 $8,521.16 $4,960.89 Utilities $10,240.00 $10,547.20 $10,863.62 $11,189.52 $11,525.21 $54,365.55 $31,650.82 Operating Costs $1,767,581.61 $1,837,542.51 $1,911,246.04 $1,988,966.88 $2,071,004.11 $9,576,341.15 $5,516,370.16

Monthly Hours per contract 2,284 2,284 2,284 2,284 2,284 Annulized Hours 27,408 27,408 27,408 27,408 27,408 137,040 82,224 Calculated Cost Per Hour on Contract Hours $67.00 $70.00 $73.00 $76.00 $349.00 $70.00 $67.00

Replacement of Road Ranger Capital

Expenses 2023 Proposed

Budget

Forecast

Forecast

Forecast

Forecast Total 5 Years FY23 ‐ FY25 (3YRS)

# of Vehicles 2 2 1 1 1 Price per vehicle $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 Vehicles replacement schedule $150,000.00 $150,000.00 $75,000.00 $75,000.00 $75,000.00 $525,000.00 $375,000.00 Other Capital Equipment needs (<$300) $20,000.00 $15,000.00 $10,000.00 $10,000.00 $10,000.00 $65,000.00 $45,000.00 Total $245,002.00 $240,002.00 $160,001.00 $160,001.00 $160,001.00 590,000.00$ 420,000.00$ Calculated Cost Per Hour on Contract Hours $9.00 $9.00 $6.00 $6.00 $6.00 $5.00 $6.00

$75.00 $73.00

LYNX - Analysis of Road Ranger Service for rate calculation