Pre-submission check: Force Account Summary No. 4 and COR 14, Persimmon Street Phase 2, Redbud Hollow
Force Account Summary No. 4 was checked line by line against the signed daily force account records, the payroll register and vendor invoices, and the estimate behind Change Order Request 14 was checked cell by cell. Weekend work in CO 11 over five weekends is billed at straight-time wages, so the summary is $15,688.11 short and should go out at $184,049.08. In the COR 14 estimate, four resource lines have no unit cost and the loader hours are counted twice.
Force Account Summary No. 4 (11 line items), COR 14 estimate, daily records Weeks 35–43, payroll register and 31 vendor invoicesPersimmon Street Reconstruction, Phase 2. Owner: City of Redbud Hollow, MissouriCity General Provisions Sec 109.4 and 109.5Prepared Nov 6, 2026
Summary
CO 11 · Weekend work
Weekend work in CO 11 is billed at straight time
Signed daily force account records put all CO 11 work on five weekends, Sep 12 through Oct 11: 272 laborer, 80 foreman, 110 operator and 50 truck driver hours. The payroll register shows every one of those hours paid at time and a half, because the crews had already worked 40 hours that week. The summary uses straight-time wages, although CO 11 authorizes overtime and Sec 109.5.1 pays the rate of wage paid.
Raise the five CO 11 line items by $15,688.11, from $67,002.37 to $82,690.48, before the summary goes out.
COR 14 · Blank unit costs
Four resource lines in the COR 14 estimate price out at $0
Foreman 24 hrs, survey crew 12 hrs, roller 16 hrs and 8 days of time-related site costs have quantities but blank unit costs in cells E6, E8, E12 and E13. At the internal rates, $7,740 is missing before markup.
Enter the four unit costs from the internal rate sheet.
COR 14 · Formula
Loader hours are counted twice
Cell C10 sums Equip_Hours!E5:E13, and E13 is that sheet’s total row. The loader comes out at 92 hours instead of 46, $7,590 too high. The two errors nearly cancel: the corrected proposal is only $172 higher at $69,853, which is why the total looked reasonable.
Change C10 to =Equip_Hours!E13 and submit COR 14 at $69,853.
Line-item reconciliation and estimate review
Pick a document in the tabs. In the summary, each line item shows how it ties to the daily records, invoices, payroll and contract rates, with excerpts and the recomputed amount. In the estimate, cells with errors are flagged. Click a cell to see its formula, value and correction, and switch between the submitted and corrected version.
Status
0Summary as prepared
0Corrected summary
0Adjustment before submittal
0Line items with exceptions
Line items in the summary
Version
0Proposal as submitted
0Corrected proposal
0Lines with blank unit cost
0Loader hours counted twice
COR-14_Estimate_Temp_Ped_Route.xlsx
Red cells are errors in the submitted version, amber cells are affected by them and green cells are corrected. Click a cell.
E6
Sources and method
Sources
FA_Summary_No4_Persimmon_St_2026-10-31.xlsxForce account summary to go with Pay Application No. 8, CO 3 through CO 15, through Oct 31, 202611 line items
COR-14_Estimate_Temp_Ped_Route.xlsxEstimate behind Change Order Request 14, sheets Estimate and Equip_Hours2 sheets, 19 formulas
Daily_Reports_and_FA_Records_Wk35-43.pdfSuperintendent’s daily reports and daily force account records signed by the City inspector63 pages
Payroll_Register_Sep-Oct_2026.pdfHours and wages per employee by workweek, straight time and overtime18 pages
Vendor_Invoices_COs_Aug-Oct_2026.pdfScanned supplier, equipment rental and subcontractor invoices for change order work31 invoices, 58 pages
Change_Orders_03-15_Executed.pdfExecuted change orders with scope and payment method14 pages
Contract_General_Provisions_Div100.pdfCity General Provisions, Sec 109.4 changes in the work and Sec 109.5 force account computation46 pages
FA_Equipment_Rates_2026.pdfHourly rates for contractor-owned equipment agreed with the City, from the Rental Rate Blue Book3 pages
Rates and markups used
Item
Straight time
Overtime
Foreman wage
$46.00/hr
$69.00/hr
Equipment operator wage
$43.50/hr
$65.25/hr
Laborer wage
$35.20/hr
$52.80/hr
Truck driver wage
$38.40/hr
$57.60/hr
Fringe benefits per hour worked
$18.75–$24.80/hr
Same
Payroll taxes and insurance
31.0% of wages
31.0% of wages
Excavator, 45,000-lb class (owned)
$132.60/hr
Same
Tandem dump truck (owned)
$71.40/hr
Same
Hydraulic hammer attachment (owned)
$38.90/hr
Same
Wheel loader, 3-CY class (rented)
$685.00/day
Same
Markup on labor, taxes and insurance, owned equipment, material
20%
20%
Markup on rented equipment and subcontracts
5%
5%
Wages and fringes from the payroll register, equipment rates from the agreed rate sheet, markups from Sec 109.5. The COR 14 estimate uses internal burdened rates: foreman $92/hr, laborer $68/hr, survey crew $185/hr, excavator with operator $205/hr, loader with operator $165/hr, dump truck with driver $132/hr, roller $52/hr and time-related site costs $310/day, with 15% overhead and profit under Sec 109.4.2.
Method
Each line item in the summary was broken down into labor, equipment, material, subcontract and markup lines.
Hours were tied to the signed daily force account records day by day, and the day of the week was checked for each record.
Wages were tied to the payroll register, including whether hours were paid at straight time or overtime.
Material, rentals and subcontracts were tied to vendor invoices.
Rates and markups were compared with the executed change orders and Sec 109.5 of the General Provisions.
In the COR 14 estimate, all 19 formulas and every line with a quantity were checked for blank unit costs, sum ranges and cross-sheet references.
Corrected amounts were recomputed with the same layout as the summary and the estimate.
Assumptions and limitations
The City’s General Provisions are modeled on Division 100 of the Missouri Standard Specifications for Highway Construction. The section numbers and percentages cited are the ones in the City contract; the current MoDOT edition may number subsections differently. Confirm them against the contract edition and any special provisions.
Overtime is payable because CO 11 authorizes it and Sec 109.5.1 pays the wage actually paid. The foreman is paid hourly and is treated as a lead worker. If the City treats him as supervision covered by the markup, the adjustment drops to $12,795.62; the checkbox in the tool shows both.
Wage rates and fringes are the ones in the payroll register. They were not checked against the prevailing wage order for the project.
Payroll taxes and insurance at 31.0% of wages is the contractor’s rate on file with the City and is applied as billed.
Hours on the signed daily force account records were accepted as recorded.
CO 13 is based on the subcontractor’s quote because no invoice has been received.
This is an arithmetic check. It does not assess entitlement to the changes; questions of contract interpretation belong with someone qualified in construction contracts.
The burdened rates and the 46 loader hours in the COR 14 estimate are internal figures and were not benchmarked. Only the formulas and blank unit costs were corrected; markup is rounded to the nearest dollar.