An underground electrical utilities vault and distribution enclosure system comprises a grade level box, for storing underground cables, and a two-part lid comprising a pair of side-by-side cover plates that close the top of the box. One of the split cover plates has an access opening that interlocks with an above-ground pedestal housing. Connections to underground cables contained in the grade level box are made on a frame structure disposed in the pedestal housing. The split cover may contain a removable plug that normally rests at ground level before service is provided to the premises. When connections are provided to the premises, the plug is removed and the pedestal housing, having a base of the same configuration as the access opening, is snap-locked in the opening left by removing the plug. The interior of the pedestal housing contains connecting brackets such as mounting bars and/or a universal mounting plate for making the above-ground connections.