UNDERGROUND UTILITY ยท JOB COSTING SOFTWARE

CONTROLQORE FOR UNDERGROUND UTILITY CONTRACTORS.

Generic accounting software can't track actual cost per linear foot by pipe type and depth band, document a utility conflict change order inside 48 hours, or split overhead between prevailing wage and private work. ControlQore can.

QUICK ANSWER

ControlQore for underground utility contractors uses cost codes built to the estimate format, meaning 8-inch water main by depth band, 12-inch sewer by depth band, service connections per unit, and restoration by SF. Actual cost per linear foot by pipe type is compared to the estimated unit price every week, and any cost code running more than 10% over estimate for two consecutive weeks gets flagged for review. The WIP schedule is produced monthly from cost-to-cost percentage complete. Setup runs 30 days and clients are fully operational in 60.

A generic cost code template rolls every foot of pipe into one job total, so the only reading you get is whether the job as a whole came out ahead, and that reading comes after the last restoration is done. Cost codes cut to pipe size and depth band do something different. They turn the same crew hours into a cost per linear foot you can hold against the bid unit price in week two. Week two is early enough to move a crew, change the method, or write a change order while the superintendent still remembers what the crew hit.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-07
WHAT IT SEES

THE NUMBERS GENERIC SOFTWARE MISSES.

By LF
Cost Code Structure by Pipe Type and Depth Band
Weekly
Actual Cost Per Linear Foot vs. Estimate
48 Hours
Utility Conflict Change Order Notice
Monthly
WIP Schedule From Actual Data
THE DEFINITION

WHAT IT IS.

ControlQore is a job costing and WIP reporting platform for commercial subcontractors at $1M to $12M that tracks cost by job and cost code, so an underground utility contractor can read actual cost per linear foot by pipe type and depth band against the bid unit price the same week the pipe goes in.

WHAT YOU ARE DEALING WITH

WHERE IT GOES WRONG.

01

No Cost Per Linear Foot Visibility

QuickBooks shows total labor cost by job. It can't tell you what an 8-inch water main at the deeper cover band cost per linear foot last week against the unit price you bid it at. Generic cost code templates produce blended totals, and a blended total hides the losing run behind the profitable one until closeout. By closeout the pipe is in, the restoration is done, and every hour you would have changed is already paid.

02

Utility Conflicts Absorbed Instead of Billed

Most utility conflicts are billable under the differing site conditions clause in the subcontract. They get absorbed anyway, because nobody wrote the GC inside 48 hours, nobody photographed the conflict before the crew rerouted, and the daily report went in with no superintendent acknowledgment on it. Six weeks later the claim is one crew's memory against a schedule, and the GC has no reason to pay it. That cost stays in your job and comes straight out of gross margin.

03

One Overhead Rate Across Prevailing Wage and Private Work

DOT and municipal underground utility work carries fringe benefit requirements of $12 to $20 per hour above base wages. A contractor running one blended overhead rate across prevailing wage and private jobs loads part of that fringe cost onto private work that never carried it, and understates it on the public work that does. Both bids come out wrong in opposite directions. The private jobs read worse than they're and the public jobs read better, which is the reverse of what you need to price the next one.

HOW SPM SETS IT UP

WHAT WE BUILD.

Cost Codes by LF in ControlQore

SPM builds ControlQore cost codes for underground utility clients to match the estimate format: 8-inch water main by depth band, 12-inch sewer by depth band, service connections per unit, and restoration by SF. Each cost code points at the corresponding estimate category. When a foreman posts hours, those hours hit the same bucket the bid was built in, so the comparison of actual against estimated is direct rather than reconstructed.

Weekly Variance Review at the 10% Threshold

Actual cost per linear foot by pipe type is compared to the estimated unit price every week. When any cost code runs more than 10% over estimate for two consecutive weeks, SPM flags it. The cause is identifiable in the cost code detail, so the conversation is about a specific run of pipe at a specific depth and not about the job feeling tight.

Utility Conflict Change Order Documentation

The documentation sequence is fixed and it runs every time. Written GC notice within 48 hours of discovering the utility conflict. Photo documentation before the crew reroutes anything. Daily reports carrying superintendent acknowledgment. A cost proposal within 48 hours. Most utility conflicts are billable under differing site conditions clauses, and this is the paperwork that keeps them billable.

Separate Overhead Rates for Prevailing Wage

DOT and municipal underground utility work carries fringe benefit requirements of $12 to $20 per hour above base wages. SPM calculates separate overhead rates for prevailing wage work and private work rather than one blended rate across both. Each bid then carries the burden it will genuinely absorb, and the closeout comparison on a public job stays comparable to the next public job.

Monthly WIP From Actual ControlQore Data

The WIP schedule is produced monthly from cost-to-cost percentage complete on live ControlQore data. Overbilled and underbilled positions are visible by job, along with projected final margin. The schedule goes out in a form you can put in front of a bonding agent or a banker without a cleanup pass first.

WHAT YOU GET

THE OUTPUTS, LISTED.

WIP schedule from actual ControlQore data, with cost-to-cost percentage complete, overbilled and underbilled positions, and projected final margin by job
Job-level P&L by cost code, showing actual against estimated gross margin on every active job
Closeout comparison of actual against estimated on completed jobs, used to calibrate the next underground utility estimate
13 week cash flow forecast with every inflow and outflow mapped forward, so cash shortfalls are visible 8 weeks before they hit
AR aging and collections report with every invoice over 30 days flagged and collections calls made every Monday. Most clients have $50,000 to $200,000 in earned AR cleared in the first 30 days.
$10.7M+
Client AR Recovered Since 2023
48
Active Trade Specializations
60 DAYS
Average Onboarding Time
PRICING

FLAT MONTHLY FEE. NO SOFTWARE INVOICE.

Three tiers, priced by your trailing twelve month revenue. ControlQore comes with Strategic, and it never appears as its own line item on an SPM invoice. Which tier you're in depends on how much of the work you want off your desk.

Last 12 months revenueMonthly fee
Up to $1M$1,900 to $2,900
$1M to $3.5M$2,600 to $3,900
$3.5M to $6.5M$3,800 to $5,700
$6.5M to $9.5M$5,100 to $7,100
$9.5M to $12.5M$6,100 to $8,500
$12.5M to $15.5M$7,400 to $11,000
$15.5M to $18.5M$9,400 to $13,500
$18.5M+Quoted individually

Range reflects the three tiers below. Which one you're in depends on how much of the work you want off your desk. No payroll. No hidden line items.

Core

You stop guessing.

You get the CFO work. Job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a meeting every month that ends in decisions rather than a report.

Your bookkeeper keeps doing the books.

Executive

You stop touching the books.

Everything in Core, and we run the bookkeeping and the controllership as well. Nobody in your office is answering coding questions or chasing a reconciliation at month end.

We do the books. No payroll.

Strategic

Every job shows its margin while it's still running.

Everything in Executive, plus the job costing and WIP platform set up, loaded with your cost codes, and managed for you every month. You never have to learn it.

We do the job costing.

COMMON QUESTIONS

FREQUENTLY ASKED.

SPM builds ControlQore cost codes aligned to the underground utility estimate structure, and foremen post actual costs daily. Every week the report compares actual cost per linear foot by pipe type to the estimated unit price. Every month the WIP schedule is produced from that same actual data. Job-level profitability is visible in week two rather than at closeout.
Cost codes include 8-inch water main by depth band, 12-inch sewer by depth band, service connections per unit, and restoration by SF. Each cost code points at the corresponding category in the estimate, so the comparison of actual against estimated is direct and it happens weekly. A foreman posting hours hits the same bucket the bid was built in.
Setup runs 30 days and clients are fully operational at 60 days. Month one covers the cost code build aligned to the underground utility estimate structure, the chart of accounts migration, and the WIP schedule template. Owner time through the whole build is about 5 hours a month.
Yes. SPM migrates every client from QuickBooks to ControlQore at engagement start. ControlQore handles all of the accounting plus the construction-specific job costing and WIP reporting that QuickBooks can't do at the depth a commercial subcontractor needs.
Three tiers, and which one you are in depends on how much of the work you want off your desk. Core is where you stop guessing: job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a monthly meeting that ends in decisions, while your bookkeeper keeps doing the books. Executive is where you stop touching the books, because we run the bookkeeping and the controllership as well. Strategic is where every job shows its margin while it is still running, because the job costing and WIP platform is set up and managed for you. No payroll. No scope gaps.
WHAT THIS TIES INTO
Josh Luebker, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial project manager and master electrician: 150+ projects worth $2.1B combined, from $50,000 to $300M. Now fractional CFO to commercial subcontractors.

WANT TO SEE THIS ON YOUR OWN UNDERGROUND UTILITY JOBS?

Bring one open underground utility job and your last full year. We will show you what the cost codes would look like and where the current numbers are wrong before we talk about working together.

You don't hire a CFO because it's safe, you do it because the real risk isn't having one.
Book a 20 minute diagnostic

20 minutes. No sales pressure. We will tell you exactly what's broken before we talk about anything else.

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