In preparing a 284 Agreement, is the amount under General Repairs for materials only?
There are no set requirements in preparing the 284 Agreement. When determining the costs for general repairs we recommend that it includes both materials and labor. However, there are many municipalities throughout the state that use only the materials in the agreement. There is no right or wrong, whichever is chosen should be agreed to by the board and the highway superintendent so that there are no problems later on and if only materials are included this should be explicitly described.
The Office of Town Superintendent of Highways (Red Book)
Association of Towns of the State of New York