Minnesota Department of Transportation

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Construction Tools, Force Account

Basic informatioin about force accounts

Orange barrels on a highway

Force Account - Standard Specification 1904.4

Force account is the payment method used for extra work if the contractor and the Engineer are unable to negotiate prices for revised Work.  Force Account Contacts

Review MnDOT Standard Specification for Construction specification 1904 for information on compensation for Contract revisions.

Review Contract Changes, Section 350 of the Contract Administration Manual for force account administration.
Force account can be tracked with the following forms:

Daily Records Standard Specifications 1904.4E

The Engineer and the Contractor will document the labor, Materials, and Equipment used in performing the revised Work.
At the end of each workday, the Engineer and Contractor will compare and sign the Daily Force Account Record.

In the event the Contractor declines to sign the Daily Force Account Record, the Department’s records shall govern.

Payments - Standard Specification 1904.4F

The Department will not pay for the revised work until the Engineer has accepted the revised work and the Contractor has submitted information required by 1904.4F.

Labor - Standard Specification 1904.4A

The Department will compensate the Contractor for labor at the actual rate of wage paid and shown on the certified payroll for every hour that labor and foreman are actually engaged in the revised Work.

The Department will pay the contractor an amount equal to 62 percent of the actual taxable wage rate as full compensation for overhead, profit, additional bond, property damage and liability insurance premiums, workers' compensation insurance premiums, unemployment insurance contributions, employer Social Security taxes, and other indirect labor force costs. 

Materials - Standard Specification 1904.4B

The Department will pay the actual cost of acceptable materials delivered and used in the revised Work, including transportation charges paid by the Contractor, plus an additional 15 percent is added for field and home office overhead costs and profit.

Equipment - Standard Specification 1904.4C

Click here for the Technical Memo on equipment rental rates. This document outlines rental rates for trucks and the four methods used to determine equipment rental rates.

All force account equipment rental rates are approved by Construction Cost Support specialists.  Submit Equipment Rate Approval Work Sheet to Construction Cost Support.

Miscellaneous Compensation – Standard Specification 1904.4D


The Department will pay miscellaneous compensation in accordance with 1904.4D.

Specialty Contract Work – Standard Specification 1904.4G


The Department will pay the Contractor for Specialty Work by reasonable invoice at the discretion of the Engineer. Specialty work is unique work that cannot be done by the Contractor, its subcontractors, or other contracting firms that generally perform work on highway construction projects.