Construction Audit

Services

Annual Report

December 14, 2023

Scope:

 Review EC/CM monthly pre-construction and construction invoices

and confirm billings are in accordance with contract

Progress:

 Reviewed pre-construction pay apps (1-27)

o Identified audit issues presented to the Port and GC/CM (Mortenson)

 Pending Response/Resolution

 Reviewed construction pay apps (1-8)

o Identified audit issues are resolved prior to pay application approval

Identified Issues:

 Billings for individuals not identified in the subcontract

 Individuals billed at labor rates that exceed the subcontract rates

CONSTRUCTION AUDIT SERVICES ANNUAL REPORT

Main Terminal Low Voltage (SD #1)

CONSTRUCTION AUDIT PRACTICES

Phase C-1 Building Expansion (SD #2)

Scope:

 Review MC/CM, EC/CM and EW/CM pre-construction and construction

billings and confirm billings are in accordance with contract

 Monthly reviews of construction pay applications

Progress:

 Reviewed all pre-construction pay apps

o Identified audit issues and presented to the Port and Turner

 Pending response/ resolution

 Reviewed all construction pay apps

o Identified audit issues are resolved prior to pay application approval

Identified Issues:

 Billing for individuals not identified in the subcontract

 Individuals billed at labor rates that exceed the subcontract rates

 Minimal backup documentation on change order