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In
the following pages you will
find many graphics and explanations
dealing with the various aspects
of a Certified Payroll Report
Form (CPR) for California Public
Works projects.
Below is our tutorial "master" with
lettered areas for reference when reviewing
the blow-up graphics.
Printable
Version
The
purpose of a Certified Payroll
Report is to cause the disclosure
of all the critical elements
required for a full analysis
of a given week’s payroll
of any workers who have been
employed upon a single public
works project. Through this
disclosure, any type of grossly
inappropriate payroll practice
can be recognized for follow-up
action by any trained analyst.
The “School of CPR” teaches
the fundamentals of good
CPR analysis.
Labor
Code §1776(a) states
in part; Each
contractor and subcontractor
shall keep accurate payroll records,
showing . . .each day and week,
and the actual per diem wages
paid . . . IN CONNECTION WITH
THE PUBLIC WORK. . . .
Labor
Code §1773.1 (a)
defines "per diem wages" to
include all wages paid as well
as any fringes (contributions).
Labor
Code §1776(c) states; The
certified payroll records
shall be on forms provided
by the Division of Labor
Standards Enforcement or
shall contain the same information
as the forms provided by
the division. (State
of CA. Payroll Reporting
Standard) The
payroll records may consist
of printouts of payroll data
that are maintained as computer
records, if the printouts
contain the same information
as the forms provided by
the division and the printouts
are verified in the manner
specified in subdivision
(a).
California
Code of Regulations §16421
(3) states in part: Use
of the current version of DIR’s
“Public Works Payroll
Reporting Form” (A-1-131) and
Statement of Employer Payments (PW-26) constitutes
full compliance with this requirement
by the Awarding Body.
The aforementioned portions
of the Labor Code and California
Code of Regulations for Labor
Compliance Programs set THE
STANDARD FOR REPORTING as
envisioned by the California
Legislature and the State of
California Department of Industrial
Relations.
This means that the duty of
every contractor on every public
works project is to report in
a manner which provides all
the information which
would complete the forms. An
alternative format may be used,
but the information must be included
for the standard to be satisfied.
It is also the duty of a Labor
Compliance Program to review
all Certified Payroll Reports
(CPRs) in accordance with the
State Standard.
It
is now time to begin! On the
following pages you will see
different aspects of how to
report payroll correctly, and
how to analyze a report when
it’s received.
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