Construction Audit
Services
Annual Report
Scope
Review EC/CM monthly pre-construction and construction billings
Progress
Pre-construction pay apps (1-27)
o Pending formal Exhibit with approved names of allowed personnel/ positions
Construction pay apps (1-34)
o Audit issues are resolved prior to pay app approval
Potential Issues Identified During Audit:
Several positions included in Cost of Work were not specifically identified on the cost
matrix. These positions appear to be General Conditions personnel. Pending response
from VECA
Invoices associated with different project numbers were identified. Credit of $5,144
agreed to by VECA
FUTA/ SUTA credit will need to be assessed during final audit true-up
Next Steps:
Final audit will begin after Substantial Completion (April 2026)
CONSTRUCTION AUDIT SERVICES ANNUAL REPORT
Main Terminal Low Voltage (SD #1)
December
4, 2025
2
CONSTRUCTION AUDIT PRACTICES
Phase C-1 Building Expansion (SD #2)
Scope
Review MC/CM, EC/CM and EW/CM pre-construction and construction billings
Progress
Pre-construction pay apps (1-36)
o Pending formal Exhibit with approved names of allowed personnel/ positions
Construction pay apps (1-36)
o Issues are resolved prior to pay app approval. If not, items are carried forward to be addressed on
future pay apps.
Potential Issues Identified During Audit:
Cost Avoidance/
Cost Recoveries
Pending Cost
Recoveries
VECA 41,000$ 43,000$
Apollo 25,000$ 140,000$
Crown Corr 15,000$ -$
Total 81,000$ 183,000$
Next Steps:
Final audit will begin after Substantial Completion (May 2026)
Cost Avoidance:
General Conditions items billed to Cost of Work
Home office expenses billed to project
Incorrect labor rates
Misc. Errors
Pending Cost Recoveries
Small Tools on BIM labor
Bussing costs (non-reimbursable)
December
4, 2025
3
CONSTRUCTION AUDIT PRACTICES
Post IAF Airline Realignment (SD #3)
Scope
Review MC/CM and EC/CM pre-construction and construction billings
Progress
Pre-construction pay apps (1-38)
o EC/CM – Identified $235k of positions/ names not currently listed on the approved Exhibit
o MC/CM – Identified $203k of positions/ names not currently listed on the approved Exhibit
Construction pay apps (1-18)
o Ongoing review of pay apps
Potential Issues Identified During Audit:
FUTA/ SUTA credit will need to be assessed during final audit true-up
Small tools will need to be assessed during final audit true-up
Next Steps:
Final audit will begin after Substantial Completion (June 2026)
December
4, 2025
4
