Tag: equipment

Internal Traffic Controls

Posted on by admin_ici
Originally published on Aug. 2, 2016

Internal traffic control plans detail how construction traffic should be set up inside the construction area so that vehicles and equipment are separated – as much as possible – from workers on foot. Pedestrian workers are those employees who perform most of their duties outside vehicles and equipment, and they are particularly vulnerable to being struck by equipment.

According to the Work Zone Hazards Workbook published by OSHA in 2008, “the majority of fatalities that occur in road construction work zones in the United States involve a worker being struck by a piece of construction equipment or other vehicle. A worker in this industry is just as likely to be struck by a piece of construction equipment inside the work zone as by passing traffic.”

Workers are at risk when:

  • They are preoccupied by their work and are not paying attention to what is going on around them.
  • They become comfortable in a dangerous environment.
  • They don’t have convenient access to and from their work space for restrooms, food and water, shade or breaks or other local work areas.

The purpose of an internal traffic control plan is the safety of all employees. An effective plan will inform all parties operating within the work site about the location of others, focus on worker safety within the work site, and establish “No On-foot Worker Zones” designed to minimize interaction between workers and vehicles.

Internal traffic control plans should:

  • Designate routes and operating procedures for large trucks delivering materials.
  • Create a traffic pattern to minimize backing.
  • Use temporary traffic control devices to mark traffic paths.
  • Facilitate communication among key work zone parties in advance of their arrival on the construction site.
  • Limit access points to the work zone.
  • Coordinate truck and equipment movements.
  • Provide information on traffic paths and safe/unsafe work areas for employees.
  • Heighten the awareness of pedestrian workers to vehicle traffic in the work zone.
  • Maintain smooth traffic flow.
  • Restrict the use of cell phones while near heavy equipment.

Develop and follow a good internal traffic control plan to ensure the safety of everyone on the construction site.

Download the recording form here.

Indiana Sales and Use Tax Update: Asphalt Pavers

Posted on by Andria Hine

ICI and member accounting firms are working to reverse a recent Indiana Department of Revenue (IDOR) finding that potentially removes sales tax exemption for asphalt pavers, parts and fuel transactions. It’s a complex issue that isn’t finalized, but ICI is giving you a heads up. Here’s Crowe Horwath LLP’s take on the issue. Contact your accountant with specific questions.

By Brian D. Myers, CPA, and Trevor J. Smith, Crowe Horwath LLP

The Indiana Department of Revenue (DOR) issued Letter of Findings (LOF) No. 04-20140555 on Aug. 31, 2016, for the application of Indiana sales and use tax on asphalt paver equipment. The taxpayer in question operated a paving business in Indiana and purchased items for its paver equipment for which no Indiana sales or use tax was paid. The DOR previously conducted an audit for the periods covering 2010 through 2012, and initially assessed the taxpayer on these purchases.

The taxpayer protested the assessments, stating the purchases should qualify for the manufacturing machinery exemption under Indiana Code (I.C.) Section 6-2.5-5-3(b). Additionally, the taxpayer referenced Indiana Sales Tax Information Bulletin No. 60 (April 2011), which states “Asphalt manufacturers are entitled to a manufacturing exemption for sales and use taxes (under I.C. 6-2.5-5) for the asphalt plant and pavers, including repair parts and fuel for the respective equipment.” The DOR concluded that the purchases related to the asphalt paver equipment would be considered exempt for the audit period based on the guidance provided in Information Bulletin No. 60 (IB60).

However, the department went on to say that under 45 Indiana Administrative Code 2.2-4-26(e), asphalt pavers are not exempt because they are machinery used to make improvements to realty and do not become part of the improvement to realty. Therefore, as of the date of the LOF (Aug. 31, 2016), asphalt paver equipment including repair parts and fuel for the equipment is subject to Indiana sales and use taxes.

The LOF states that taxpayers cannot rely on IB60 for purchases made after the LOF was published. The DOR is revising IB60, however the publication date for the revisions is unknown at this time.

Not addressed in the LOF, but worth noting, is the taxability treatment of dump trucks used to transport hot mix asphalt. The exemption for dump trucks referenced in IB60 appear to follow the DOR’s position on asphalt pavers, however the issue has not been specifically ruled on as of yet. Therefore, the taxability of dump trucks used to transport hot mix asphalt remains uncertain.

Brian Myers
Managing Director
Crowe Horwath LLP
+1 317 208 2478

Trevor Smith
Crowe Horwath LLP
+1 317 677 1934

 

Flagger Safety

Posted on by admin_ici

Work zone flaggers are the first line of defense for road construction workers and are there to help protect the public. It is a critical and dangerous job. Because they are the ones that deal with the speeding, distracted or sometimes angry driver, they must also know how to protect themselves while on the job.

What flaggers should do to protect themselves:

  • Most importantly, all flaggers should have the appropriate flagger training and have periodic refresher training.
  • Wear high-visibility clothing such as orange, yellow or green vests. Use retro-reflective vests at night.
  • Wear other protective equipment such as hard hats, long-sleeved shirts and pants, safety footwear and eyewear.
  • Dress appropriately for the weather.
  • Stay alert and out of harm’s way by following these guidelines:
    • Stand alone on the shoulder in clear view.
    • Never stand in the open traffic lane.
    • Plan an escape route for emergencies.
    • Stay alert and focused on your work.
    • Make sure your hand signals don’t conflict with the traffic signals.
    • Treat motorists with respect and courtesy. Don’t pick fights or respond in anger. If a driver is a problem, record the make, model and license number of the car, and report the incident to law enforcement.
    • If a driver violates your warnings and trespasses your flagging station, warn the other workers in the work zone. Establish a warning signal ahead of time for the work crew in case of an emergency.

Dangerous behaviors flaggers should avoid:

  • Standing where you can be crushed;
  • Standing in the shade, over the crest of a hill or around a sharp curve;
  • Leaving your position until properly relieved;
  • Standing near equipment;
  • Standing in a group;
  • Participating in unnecessary conversation;
  • Reading or daydreaming while on duty;
  • Using your cell phone;
  • Listening to music or using ear phones; or
  • Turning your back on traffic.

Remember, working in traffic areas always presents some risks. The job of a flagger is an essential component of worksite safety.

Download the recording form here.

Preventing Forklift Accidents

Posted on by admin_ici

There are several types of forklifts that can be used on construction sites. They include stand-up riders for use in narrow aisles, sit-down riders, motorized hand pallet jacks and rough terrain forklift trucks.

About 100 workers are killed each year as a result of forklift accidents. Overturning causes nearly one quarter of these fatalities. Other common forklift accidents include workers being struck by materials on forklifts or by the forklift itself, and workers falling from a forklift.

Unfortunately, those who operate forklifts day in and day out have a tendency to take short cuts and ignore basic safety rules. Their attitude says, “It can’t happen to me.”

Some factors to consider when driving a forklift include:

  • Know the capacity of the forklift you are driving. Make sure it can handle the size and weight of your load.
  • Determine if the load you are carrying has any odd characteristics, and plan ahead on how to handle them. Examples include loads that are top heavy, cylindrical or awkward.
  • Know the condition of the forklift. Are the forks damaged, or is there some other problem that could cause an accident? If so, don’t use the forklift until it’s repaired.
  • Determine the path you will be traveling with the forklift. Be aware of obstacles, bumps, ramps, people, cross aisles and narrow passageways.

When operating a forklift, keep the following safety guidelines in mind:

  • Operate the forklift only if you’ve been trained.
  • Maintain a safe following distance from other forklifts – about three vehicle lengths.
  • Follow speed limits and other regulations.
  • Drive with your load low – six or eight inches off the ground – and tilted slightly back.
  • Exercise extra caution when driving over duckboards and bridge plates, and make sure your load is within their capacity as well.
  • Raise and lower your load only when your forklift is completely stopped.
  • Stop and sound the horn at intersections.
  • Avoid sharp turns.
  • Keep your arms and legs inside the vehicle.
  • Wear a hard hat and other protective equipment when necessary.
  • Be sure your load is stable and secure.
  • When leaving the forklift for any reason or any length of time, lower the forks, neutralize the controls, shut off the engine and set the brakes.

OSHA has two educational documents on forklift safety. The first is “Operating the Forklift: Load Handling,” and the second is “Operating the Forklift: Traveling & Maneuvering.” Both have good information that can help you safely operate your forklift.

Download the recording form here.

Sign and Barricade Use

Posted on by admin_ici

Collisions with construction equipment and other vehicles, pedestrians falling into open excavation work, driving into open excavation work, driving into work areas and losing control of a vehicle because of minor road repairs and soft shoulders are the major causes of accidents in highway construction or maintenance. You can minimize the likelihood of such accidents by using barricades and other warning devices.

In some instances, signs will be sufficient deterrents. Signs should conform in shape, size and color to recommended specifications. Use them freely to designate approaches to the site. Use secondary approach warnings, such as one-lane traffic and speed limit signs, where appropriate.

Other instances call for the use of barricades. An open trench can be a hazard not only to the workers on the site, but also to the public. The OSHA standard states, “Each employee at the edge of an excavation six feet (1.8 m) or more in depth shall be protected from falling by guardrail systems, fences, or barricades when the excavations are not readily seen because of plant growth or other visual barriers.”

There are two types of barricades – the horse type and the fence type. Use the fence barricade around heavy equipment and as a roadblock. Use the horse type for all other purposes. Barricades should be properly striped for visibility – six inches wide and inclined at an angel of 45 degrees from the horizontal.

Below are some barricade basics to help ensure a safe excavation site:

  • Install warning systems prior to excavation.
  • Install barricades, guardrails or fences around excavations adjacent to walkways, roads, paths or other traffic areas.
  • Install standard guardrails on walkways or bridges used by the general public to cross excavations.
  • Install barricades or other means of protection from underground utilities left in place during excavation.
  • Install a barricade or fence on any excavation left unattended to protect against accidental pedestrian entry.
  • You can use posts and warning tape as a barricade if the excavation is in a remote location where visitation by residents is unlikely.
  • Use a physical barrier such as a fence to isolate an excavation in a highly traveled area.
  • Install barricades around the site to help control vehicular and pedestrian traffic.
  • Install a warning system such as a barricade, hand or mechanical signal or stop logs when operating mobile equipment adjacent to the edge of an excavation.

These are just a few precautions you can take to protect workers and the public around excavations. Each situation will be different; therefore, a competent person must assess the hazards associated with the specific excavation to determine the most appropriate plan of action.

Download the recording form here.

Danger – Eye Protection Required

Posted on by admin_ici

According to the U.S. Bureau of Labor Statistics, more than 20,000 workplace eye injuries happen each year. These injuries range from simple eye strain to severe trauma that can cause permanent damage, partial vision loss or blindness. Many of these injuries could have been prevented if the worker had used proper protective eyewear and followed appropriate safety measures.

The Occupational Safety & Health Administration (OSHA) has identified five major dangers to your eyes. They include:

  • Impact – flying objects and particles;
  • Heat – anything that gives off dangerous heat;
  • Chemicals – flashes, fumes and vapors;
  • Dust – otherwise harmless particulates that can damage sensitive eyes; and
  • Optical radiation – everything from simple glare to intense light.

There are three things you can do to help prevent eye injury:

  1. Know the eye hazards at your worksite.
  2. When possible, eliminate the hazards before starting work. Use machine guarding, work screens or other engineering controls.
  3. Use the proper eye protection. Anyone working in or passing through areas that pose eye hazards should wear protective eyewear.

Ensure your safety glasses fit properly. According to OSHA Standard 1926.102, your safety glasses should meet the following requirements:

  • Provide adequate protection against the particular hazards for which they are designed.
  • Be reasonably comfortable when worn under the designated conditions.
  • Fit snugly and not unduly interfere with your movements.
  • Be durable and capable of being disinfected.
  • Be easily cleaned.

Clean your safety glasses daily, following the manufacturer’s instructions. Store them in a case when they are not being worn. Replace glasses that are scratched, pitted, broken, bent or ill-fitting.

Use only safety glasses that are manufactured to meet the American National Standards Institute’s Z87.1 Eye and Face Protection Standard.

Download the recording form here.