6.6.2.3
Contract Costs
Maintenance contract costs, like typical construction contract costs, are captured in terms of contract pay items. These pay items commonly do not align with the maintenance. Moreover, the unit of accomplishment may depend on the type of contract used to procure the work. For example, a contract to clean ditches may have a pay item measured in feet of ditch cleaned, cubic yards of material removed, or hours of work performed.
Maintenance contracts may be funded from an agency's Capital program or Maintenance budget. In many cases maintenance contracts funded through different programs are managed with different systems and have different means of tracking both costs and accomplishments. All of these differences can make tracking maintenance costs more challenging than the costs for other work types.