Gain tools and learn concepts to perform and report on an effective audit.
Construction cost has a number of unique cost elements and methodologies that are not found in other audit assignments. An auditor can identify cost protocols that are consistently followed by the audit subject and reasonable under GAAP but are not allowable under the contract agreement, general conditions, or other prescriptive documents. Finally, the notion of sampling coverage can be misleading in a construction cost environment. This presentation will identify what makes construction cost and cost auditing unique and give the attendees the tools and concepts to perform and report on an effective audit. Subjects such as labor costs and burdens, field overheads and home office cost allocations, equipment cost challenges, and how to identify milestones of the project headed for overruns or contract non-compliance issues that are not yet apparent but can be identified with proper audit inquiries.
Agenda
Faculty
Dennis L. Allen, CPA, CFE, CCA
FACX Global
- Founder of FACX-Global
- Over 40 years of experience in project cost audits, dispute resolution of contract and cost related issues, and government contract disputes including both domestic and international million and billion dollar projects
- Conducts seminars and lectures on project cost audits, audit objectivity, project management, change order management, and construction contracts
- Certified Public Accountant, Certified Fraud Examiner, Certified Construction Auditor with memberships in the associated professional organizations
- B.A. degree in business administration, Texas Tech University
- Can be contacted at [email protected] or 301-606-7998
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