RUS Form 254 Construction Inventory

7 CFR 1726, Electric System Construction Policies and Procedures- Electric

RUS0254_040200V01

7 CFR 1726, Electric System Construction Policies and Procedures- Electric

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SHEET
U.S. DEPARTMENT OF AGRICULTURE
RURAL UTILITIES SERVICE

SHEETS

OF

DATE

PROJECT DESIGNATION

BORROWER
CONSTRUCTION INVENTORY

CONTRACT NO.

RUS PROJECT CODE(S)

ENGINEER

(FOR LABOR AND MATERIAL CONTRACT)

CONTRACTOR

AMOUNT PAYABLE TO CONTRACTOR
A. TOTAL COST OF STANDARD, NEW AND CONVERSION ASSEMBLY UNITS INSTALLED
(Total Column 6 RUS Form 254a)

B. COST TO REMOVE ''I'' UNITS

(Total Column 7, RUS Form 254a)

C. AMOUNT TO BE CREDITED TO CONTRACTOR FOR MATERIALS REMOVED FROM
EXISTING FACILITIES AND RETURNED

(Total Column 14, RUS Form 254b)

SUBTOTAL
DEDUCT:
D. AMOUNT CHARGEABLE TO CONTRACTOR FOR MATERIALS IN ASSEMBLY UNITS
REMOVED
(Total Column 9, RUS Form 254a)
E. NET AMOUNT OF OWNER-FURNISHED MATERIALS (Total Column 24, RUS Form 254c)
F. NET AMOUNT DUE CONTRACTOR
(In making final payment to Contractor, the net amount due the Contractor, as shown by this Certification, will be reduced by the sums,
if any, due the Owner for liquidated damages, payment made to date, or other sums which the owner has the right to retain under the
terms of the Contract, and signature by all parties does not preclude the retention by the Owner of such amounts.)

CERTIFICATE OF ENGINEER
I certify that to the best of my knowledge and belief the attached final inventory correctly shows the total
number and character of assembly units installed and removed by the Contractor and that the net amount of
due the Contractor, as shown above, is true and correct.

ENGINEER
By
DATE

ACCEPTANCE BY OWNER

OWNER
By
PRESIDENT

DATE

ACCEPTANCE BY CONTRACTOR

FIRM
By
DATE
RUS FORM 254

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(Rev. 2-04)

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RUS Form 254 Instructions
(See RUS Bulletin 176713-3, Preparation and Use of RUS Form 254, for additional instructions)
The Engineer will prepare 5 copies of RUS Form 254
and 254a; also 5 copies of Forms 254b and 254c when
applicable,
Calculation of amount payable to Contractor will employ
data taken from Nos. 1 thru 25, RUS Forms 254, 254a,
254b, and 254c. The amounts to be inserted opposite
Items A, B, C, D, and E on RUS Form 254 are indicated
in the texts of those items.
Nos. 1 thru 17, Forms 254a & 2541b: (Form 254b
is required only when ''I'' removal units are included in the
Contract.)

No.

Source of Information

From tabulation of staking sheets *
From Contract
No. 3 plus No. 4
No. 1 multiplied by No. 5
No. 1 multiplied by No. 3
(for ''I'' units only).
From Table ''C'' of Contract
8
9
No. 1 multiplied by No. 8
for ''I'' removal units only. (Table
C relates solely to "I" units.)
1 0, 1 1, & 12 ... From Engineer's and Owner's records
13
From Table D in Contract
No. 12 multiplied by No. 13
14
From Engineer's records
15
(Quantities shall be listed opposite
the appropriate material items
described in No. 1 1.)
16
From individual stock record card
for each material item listed.
17
No. 15 multiplied by No. 16
1 and 2
3 and 4
5
6
7

Data shown on Form 254c to be presented under the
following headings, as appropriate:
PART 1. MATERIAL ITEMS INCLUDED IN LISTS SET
FORTH IN CONSTRUCTION CONTRACT.

PART 11. OTHER MATERIAL ITEMS FURNISHED BY
OWNER.
Nos. 18 through 25: (Form 254c is required only when
there are owner-furnished materials.)

No.
18 and 19
20
21

22
23

24
25

Source of Information
From Contract and Material Receipts
From charge-out and credit tickets covering
materials issued to and returned by Contractor **
From average unit costs on charge-out and
credit tickets relating to this construction, such
costs in turn being taken from the average unit
costs reflected by the stock record cards for
the applicable period.
No. 20 multiplied by No. 21
For Part 1, from the unit prices specified in the
Contract in the ''List of Owner Furnished
Materials''
For Part 11, from the actual unit costs to Owner-the same as used in No. 21
No. 20 multiplied by No. 23
No. 24 minus No. 22. (if a minus
quantity, enter in parentheses.)

See 7 CFR 1726, Electric System Construction Policies and Procedures, for instructions regarding distribution of the
completed forms.

Reference should be made to RUS Bulletin 1767B-3, Preparation and Use of the RUS Form 254, for instruction
in accounting for all contract costs, including the retirement of units removed by the Contractor and the unitization
by record units of costs of construction assemblies installed by the Contractor.

* Standard units will be listed first, followed by new units and conversion units, in that order, with all "I" removal units being listed
last. In Column 2, under ''Unit No.'', enter the unit identifier, and under ''Type'', enter either: "N-New", "H-Conversion" or "I-Removal".
** The quantities shown in No. 20 should agree with materials receipts prepared in connection with the contract.
The types of items of material and the quantity of any item of material listed under Part I of the tabulation
should be limited to the type of items and should not exceed the quantity of any item of material specified
in the construction contract in the ''List of Owner Furnished Materials.'' Any additional items of material or
excess quantities over the items specified in such lists are to be shown under Part 11 of the tabulation.

RUS FORM 254 Instructions (Rev. 2-04)

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SHEET

OF

DATE

U.S. DEPARTMENT OF AGRICULTURE
RURAL UTILITIES SERVICE

SHEETS

PROJECT DESIGNATION

CONTRACT NO.

BORROWER
ENGINEER

CONSTRUCTION INVENTORY
(FOR LABOR AND MATERIAL CONTRACT)

QUAN-

ASSEMBLY UNITS
UNIT NO. / TYPE
N-New
H-Conversion
I-Removal

TITY
1

2

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TOTAL
RUS FORM 254a

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DUE CONTRACTOR FOR UNITS INSTALLED, CONVERTED AND REMOVED
EXCEPT I UNITS
COST TO
REMOVE ''I''
LABOR
MATERIAL
TOTAL
COST OF
CONSTRUCTION
UNIT PRICE UNIT PRICE
UNIT PRICE
UNITS
(Col.3 + Col.4)

3

/

(Rev. 2-04)

CONTRACTOR

4

5

(Col.1 x Col.5)

6

AMOUNT CHARGEABLE TO
CONTRACTOR FOR MATERIALS
IN ASSEMBLIES REMOVED
UNIT VALUE
TOTAL

(Col.1 x Col.3)

(Table C)

7

8

(Col.1 x Col.8)

9

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SHEET
DATE

U.S. DEPARTMENT OF AGRICULTURE
RURAL UTILITIES SERVICE

OF

SHEETS

PROJECT DESIGNATION

CONTRACT NO.

BORROWER
ENGINEER

CONSTRUCTION INVENTORY
(FOR LABOR AND MATERIAL CONTRACT)

CONTRACTOR

SUMMARY AND CLASSIFICATION OF MATERIALS RETURNED TO OWNER BY CONTRACTOR FROM ''I'' REMOVAL UNITS
AMOUNTS TO BE CREDITED TO CONTRACTOR FOR MATERIALS RETURNED
RETURNED MATERIALS DECLARED
ITEM
ITEM VALUE
TOTAL CREDIT
REUSABLE BY ENGINEER
DESIGDESCRIPTION OF MATERIAL
QUANTITY
TABLE D
TO CONTRACTOR
QUANTITY
STOCK CARD
SALVAGE VALUE
NATION
(Col.12 X Col.13)
IN CONTRACT
OF ITEMS
(Col.15 X CoL.16)
ITEM PRICE
12
10
11
13
14
15
16
17

TOTAL
RUS FORM 254b (Rev. 2-04)

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OF

SHEET

PROJECT DESIGNATION

DATE

U.S. DEPARTMENT OF AGRICULTURE
RURAL UTILITIES SERVICE
(FOR LABOR AND MATERIAL CONTRACT)

BORROWER

CONTRACTOR

TABULATION OF NET AMOUNT OF MATERIALS FURNISHED BY OWNER
ACTUAL COST TO OWNER
EXTENDED
QUANTITY
UNIT COST
COST

TOTAL
RUS FORM 254c

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(Rev. 2-04)

CONTRACT NO.

ENGINEER

CONSTRUCTION INVENTORY

ITEM
DESIG- DESCRIPTION OF MATERIAL
NATION
18
19

SHEETS

AMOUNT CHARGEABLE TO
CONTRACTOR AT CONT. PRICE
UNIT PRICE
EXTENDED COST

(Col.20 X Col,21)

20

21

22

(Col. 20 X Col. 23)

23

24

EXCESS OF
COL. 24 OVER
COL. 22

25


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