The Mother Lode Union School District has elected to become subject to the California Uniform Public Cost Accounting Act Procedures. The District is inviting all licensed contractors to submit information for inclusion on the District's list of registered bidders. Please Complete our Bidder Request form to be included in email notification announcements of future bidding opportunities!
California Uniform Public Construction Cost Accounting Act (CUPCCAA)
What is the Uniform Public Construction Cost Accounting Act?
The Act is legislation that was enacted in 1983 to help promote “uniformity of the cost accounting standards and bidding procedures on construction work performed or contracted by public entities in the state” (Section 22001). The Act is a voluntary program available to all public entities in the State, but it applies only to those public agencies that have “opted in” to the provisions set forth by the Act using the processes outlined in the Act. The entirety of the Act is found at Sections 22000- 22045. 2.
What are some of the key provisions of the Act?
The Act allows for public project work in the amount of $60,000 or less to be performed by a public agency’s force account using the public agency’s own resources, or by negotiated contract, or by purchase order (Section 22032(a)). Public projects in the amount of $200,000 or less may use the informal or formal bidding procedures set forth in Section 22032(b) or (c) of the Act. Public projects at a cost of more than $200,000 must use formal bidding procedures to let the contract pursuant PCC Section 22032(c).
What are the Uniform Public Construction Cost Accounting Procedures?
These procedures are to be used for tracking costs for work performed by an Agency’s own forces on a “project” as defined by the Act (Section 22002(c)). The procedures do not apply to operations or maintenance work, or any work that meets the criteria listed in Section 22002(d). These procedures are intended to capture and record all direct and indirect labor, materials, equipment, subcontractors, and supervision costs, as well as the appropriate overhead costs for the public agency associated with each “project” it performs with its own forces. The procedures follow industry-standard accounting methods, and in many cases are not much different from those already in place at most agencies. Sample forms are available in the CUCCAC Cost Accounting Policies and Procedures Manual. School districts may use the Standard Accounting Code Structure to comply with tracking requirements.
More information regarding CUPCCAA can be found on the State Controller's website.