Monthly Payment Application Review Service (MPARs)
Port of Seattle - Baggage Optimization Project Phase 3

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Firm Information
Legal Name:

Fort Hill Associates, LLC

Type of Business:

Construction Audit Consultancy

State of Formation:

South Carolina

Website:

www.forthillassociates.com

Business Organization:

Limited Liability Corporation (Partnership)

Total Employees:

Sixteen (16) with Twelve (12) Construction Auditors

Year of Formation:

2006 (20 years in Business)

Number of Years of Relevant Experience:

20 years of Relevant Experience

Principal Office Location:

Greenville, South Carolina

Location of Office Performing Services:

Greenville, South Carolina

Organizational Structure:

1. Engagement Manager: A principal-level resource responsible for
overseeing the entire project.
2. Subject Matter Expert (SME): Another principal-level resource,
dedicated full-time to the project, ensuring in-depth expertise is
applied to every aspect of the work.
3. Audit Manager: Manages the audit process and ensures
adherence to best practices and timelines.
4. Senior Managers: Oversee audit pods, which include managers,
construction program consultants, and senior consultants who
report directly to them.

Specializing In:

Fort Hill Associates, LLC is a full-service construction audit consultancy, specializing in pre-construction contract reviews and construction contract audits. Fort Hill assists owners of
construction projects by ensuring contract compliance through the validation of up to 100% of the transaction costs passed from their Contractors/Construction Managers on their construction
projects. Fort Hill's pre-construction contract reviews identify and mitigate issues before they arise. The audits and reviews not only potentially return and save money on an Owner's current
project but also create a knowledge base within the Owner's organization of the issues that can arise on future projects.
Fort Hill Associates' Office that will
support POS Projects:

Port of Seattle Primary Contact:

Company Principals / Years of Experience:

37 Villa Road, Suite 106
Greenville, South Carolina
29615

Doug Plyler

dplyler@forthillassociates.com
37 Villa Road, Suite 106 Greenville,
South Carolina 29615
864.640.2518

1. Curt Plyler, Principal
2. Martin Howell, Principal
3. Doug Plyler, Principal

21 years
19 years
19 years
2

Fort Hill Scope to Port of Seattle: Monthly Payment Application Reviews (MPARs)
Fort Hill's Monthly Payment Application Reviews allow clients to review payment application reviews in real time. As a result of this initiative, the following opportunities can be realized.

1

Obtain reliable realtime data for enhanced
decision-making

2

Leverage information to
identify forwardlooking trends

3

Minimize future audit
findings by providing
real-time observations
for management action
to enhance payment
practices

4

Develop and execute
repeatable audit
testing based on
contract and project
documentation

5

100% validation (i.e. no
sampling) of all projectrelated costs

MPAR

Payment Application Process Lifecycle

3

Process
FlowFlow
MPAR
Process
Day 1: Payment Application Delivered to Fort Hill by the Port
Day 8: Fort Hill Comments Back to Port of Seattle (7 Day Turnaround)
Post Audit: Fort Hill Comments Reviewed with Clarification Sent Back to Fort Hill

4

Examples
Findings
Examples
of of
Findings
 Discrepancy in Billed Amounts Between Calculation Error in G703
 Discrepancy in Billed Amounts Between Payment Applications
 Missing Supporting Documentation
 Discrepancy in Employee Billing Hours


Asset Tracking & Verification



Insufficient Supporting Documentation

 Inaccurate Equipment Rates
Missing Rate Support for Labor Billings
Potential Non-Reimbursable Charges
5

Examples
of Findings
Example
of Report
 Payment Application #5
 Received from the Port on January 26, 2026
 Fort Hill Review Sent to the Port on February 2, 2026
 Report on Following Pages

6

Monthly Payment Application Review Service (MPARs)
Port of Seattle - Baggage Optimization Project Phase 3

January 06, 2025

Payment Application #5

Payment Application Amount $ 2.978 Million

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This Month's Observations
 Missing Supporting Documentation: Construction Manager billed $ 134,607 under Bid Subs. However, supporting documentation(invoices, receipts, Payment Application) is not
available for the review. Audit requests the Construction Manager to provide the necessary supporting documentation (invoices, receipts, Payment Application) and additional
information for verification.
Item No.
Subsytem
Description of Work
This Period
$
38,645.00
10
1
Fire Suppression
$
31,731.00
12
2.02
Beam Strengthening
$
11,106.00
13
2.03
Structural Steel & Misc Metals
$
35,625.00
17
2.08
Plumbing and Piping
$
17,500.00
18
2.09
HVAC
$
134,607.00
Total

 Missing Supporting Documentation: Construction Manager billed $ 69,932.57 in "WA #023 - Scaffold Protection" under NSS (Negotiated Support Services); however, the
supporting documentation substantiates only $ 63,932.57, resulting in a variance of $ 6,000 . Audit requests the Construction Manager to reconcile this variance.
G703- NSS Schedule of Values
"WA #023 - Scaffold Protection"
$
69,932.57

Summary Description Pg No-47
"WA #023 - Scaffold Protection"
$
63,932.57

Description
$

6,000.00

 Discrepancy in Employee Billing Hours - Integrated Design Engineers: Construction Manager billed hours totaling 131 as reflected in the Integrated Design Engineers invoice,
however, as per the timesheets the calculated total is 123 hours, resulting in a deviation of $1,114.50.
Description
Principal Structural Engineer: Ignasius Seilie $
Lead Structural Design Engineer: Iris Xu
$
Design Engineer: Derek Imperial
$

Hours
Billed
285.00
9
150.00
67
121.50
55
Total

Billed Rate

Amount Billed
$
$
$
$

2,565.00
10,050.00
6,682.50
19,297.50

Hours as per
Timesheets
9
62
52

Hours
Deviation
0
5
3

Amount Deviation
$
$
$
$

750.00
364.50
1,114.50

8

This Month's Observations
 Discrepancy in Billed Amounts Between Calculation Error in G703: Audit observed calculation errors in the below submitted G703 forms by Construction Manager.
1.) MASC Schedule of Values
2.) NSS Schedule of Values
Construction Manager is requested to correct the errors.
MASC Schedule of Values
Work Completed
Total Completed & Stored to Date
Description of
Material
Scheduled Value
Presently Stored
Work
from Previous Application
This Period
Actual
Calculated
Deviation
$
8,254,670.47
$
(36.00)
$ 6,483,918.54
$
1,770,751.93
$
8,254,634.47
ECCM - VECA $ 96,393,670.36
$ 12,731,330.13
$
(36.00)
$
9,606,353.00
$ 10,825,971.20
$
1,905,358.93
$
$ 12,731,294.13
TSC
$ 26,109,844.01
$
(36.00)
$ 23,131,754.46
$
2,978,089.55
$
$ 26,109,808.01
MACC Total $ 432,799,192.36
Description of Work
Temporary Utilities and Structures

$

GCCM Negotiated Support Services Total

$

NSS Schedule of Values
Authorized Value Actual
51,743.00
$
8,836,461.38

Authorized Value Calculated

$

Deviation

73,215.00

$

21,472.00

8,857,933.38

$

21,472.00

 Discrepancy in Billed Amounts Between Payment Applications: The amount billed for the previous period in Payment Application #5 is $ 23,131,754.46 and the Total
Completed & Stored in Payment Application #4 was $ 23,654,274.92, resulting in a variance of $ 522,520.46. This discrepancy in the reported values between the two payment
applications requires additional supporting information. Audit requests the Construction Manager to submit the revised Payment Application#4 for reconciliation and record
purpose.
PA#5 Work Previously
PA#4 Total Completed &
Item No.
Subsytem
Description of Work
Deviation
Completed
Stored
1
2
3
6
7
8
19
20
21

Hensel Phelps

SC/CM - Daifuku
ECCM - VECA
HPCC Fee (6.85%)

General Conditions
GCCM NSS
Change Orders

Fee
NSS Fee
TSC
MACC Total

$

4,949,161.63

$

5,574,160.40

$

(624,998.77)

$
$
$
$
$
$
$
$
$
$

4,494,798.94
368,373.15
488.73
4,158,971.66
6,483,918.54
7,356,621.63
7,331,388.07
25,233.57
10,825,971.20
23,131,754.46

$
5,120,838.34
$
367,821.25
$
$
4,148,134.19
$
6,567,400.12
$
7,181,499.21
$
7,160,045.57
$
21,453.64
$ 10,898,615.31
$ 23,654,274.92

$
$
$
$
$
$
$
$
$
$

(626,039.40)
551.90
488.73
10,837.47
(83,481.58)
175,122.42
171,342.50
3,779.93
(72,644.11)
(522,520.46)

9

This Month's Observations
 Missing Rate Support for Labor Billing: Construction Manager billed $ 11,141.44 for labor under Negotiated Support Services; however, the agreed-upon hourly rates were not
available for verification. Audit requests the Construction Manager to provide the applicable agreed-upon hourly rates to facilitate review and reconciliation of the billed amount.
Description

Name
Pineiro Stephen
Vigil, Loren
WA#016-Construction
Fibbs, Jonathan
Progress Cleaning
Pineiro, Stephen
McClain, Wilber
Davis, James
WA #023 - Scaffold Pineiro, Stephen
Protection
Pineiro, Stephen
Davis, James
WA #038 - Break Area
Pineiro, Stephen
Relocation

Designation
Washington Laborers - Group 3 General Laborer
Washington Carpenters - Foreman
Washington Carpenters - Appr 7th Period 90%
Washington Laborers - Group 3 General Laborer
Washington Laborers - Foreman Group 3
Washington Laborers - Foreman Group 3
Washington Laborers - Group 3 General Laborer
Washington Laborers - Group 3 General Laborer
Washington Laborers - Foreman Group 3

Rate Type
ST
ST
ST
ST
ST
ST
ST
ST
ST

$
$
$
$
$
$
$
$
$

Billed Rate
75.12
100.56
86.17
75.12
80.07
80.07
75.12
75.12
80.07

Washington Laborers - Foreman Group 3

ST

$

75.12

Hours
20
4
4
30
3
25.00
30.00
10.00
8.00

Billed Amount
$
1,502.40
$
402.24
$
344.68
$
2,253.60
$
240.21
$
2,001.75
$
2,253.60
$
751.20
$
640.56

10

$

751.20

Total

$

11,141.44

Page No
35
36
37
38
39
48
49
50
51
72

 Potential Double Billing of Tax: Construction Manager applied Washington State Tax at 10.20%, totaling $ 303,761.46 in this Payment Application #5. However, a separate tax
amount of $ 16,604.45 is also included within the Negotiated Support Services (NSS) and Cost of Work (COW). Audit requests the Construction Manager to provide clarification
regarding the application of the 10.2% Washington State Tax on the $ 16,604.45 (Refer Annexure-A) sales tax amount.

 Potential Non-reimbursable Charges: Construction Manager billed cumulative total of $ 4,204.94 for IT charges. However, as per the Document 00 SO 01 Summary Matrix of
Cost Allocation, IT charges are part of Specified General conditions. Audit requests the Construction Manager for clarification regarding the reimbursable nature of the items
billed.
Cost Category
GCCM NSS

Page #
Pg 17

Vendor
CDW Direct

Issue Amount
$
714.88

GCCM NSS

Pg 17

CDW Direct

$

2,521.03

GCCM NSS

Pg 17

CDW Direct
Total

$
$

969.03
4,204.94

Description
LOGITECH MEETUP
LOGITECH RALLY PLUS SOLUTION
LOGITECH TAP CONTROLLER W/CAT5E KIT

10

This Month's Observations
 Missing Rate Support for Labor Billing: Construction Manager billed $ 11,141.44 for labor under Negotiated Support Services; however, the agreed-upon hourly rates were not
available for verification. Audit requests the Construction Manager to provide the applicable agreed-upon hourly rates to facilitate review and reconciliation of the billed amount.
Description

Name
Pineiro Stephen
Vigil, Loren
WA#016-Construction
Fibbs, Jonathan
Progress Cleaning
Pineiro, Stephen
McClain, Wilber
Davis, James
WA #023 - Scaffold Pineiro, Stephen
Protection
Pineiro, Stephen
Davis, James
WA #038 - Break Area
Pineiro, Stephen
Relocation

Designation
Washington Laborers - Group 3 General Laborer
Washington Carpenters - Foreman
Washington Carpenters - Appr 7th Period 90%
Washington Laborers - Group 3 General Laborer
Washington Laborers - Foreman Group 3
Washington Laborers - Foreman Group 3
Washington Laborers - Group 3 General Laborer
Washington Laborers - Group 3 General Laborer
Washington Laborers - Foreman Group 3

Rate Type
ST
ST
ST
ST
ST
ST
ST
ST
ST

$
$
$
$
$
$
$
$
$

Billed Rate
75.12
100.56
86.17
75.12
80.07
80.07
75.12
75.12
80.07

Washington Laborers - Foreman Group 3

ST

$

75.12

Hours
20
4
4
30
3
25.00
30.00
10.00
8.00

Billed Amount
$
1,502.40
$
402.24
$
344.68
$
2,253.60
$
240.21
$
2,001.75
$
2,253.60
$
751.20
$
640.56

10

$

751.20

Total

$

11,141.44

Page No
35
36
37
38
39
48
49
50
51
72

 Potential Double Billing of Tax: Construction Manager applied Washington State Tax at 10.20%, totaling $ 303,761.46 in this Payment Application #5. However, a separate tax
amount of $ 16,604.45 is also included within the Negotiated Support Services (NSS) and Cost of Work (COW). Audit requests the Construction Manager to provide clarification
regarding the application of the 10.2% Washington State Tax on the $ 16,604.45 (Refer Annexure-A) sales tax amount.

 Potential Non-reimbursable Charges: Construction Manager billed cumulative total of $ 4,204.94 for IT charges. However, as per the Document 00 SO 01 Summary Matrix of
Cost Allocation, IT charges are part of Specified General conditions. Audit requests the Construction Manager for clarification regarding the reimbursable nature of the items
billed.
Cost Category
GCCM NSS

Page #
Pg 17

Vendor
CDW Direct

Issue Amount
$
714.88

GCCM NSS

Pg 17

CDW Direct

$

2,521.03

GCCM NSS

Pg 17

CDW Direct
Total

$
$

969.03
4,204.94

Description
LOGITECH MEETUP
LOGITECH RALLY PLUS SOLUTION
LOGITECH TAP CONTROLLER W/CAT5E KIT

11

This Month's Observations
 Inconsistency in Hourly Billing Rates: VECA (Electrical Contractor) billed amount totaling $ 16,638.36 for field employees. However, the agreed-upon hourly rate for the employee
(Labor Rates For Rate Period 08/04/2025 Through 12/31/2025) do not align with the billed rates, resulting in a variance of $ 8,074.39. Audit requests the Electrical Contractor to
provide additional supporting information for the reconciliation.
End Date

Work Date

Phase

SOV Item

11/23/25

12/04/25

000-04080

NEW CONVEYORS LABOR

12/07/25

12/01/25

000-04080

NEW CONVEYORS LABOR

12/04/25

11/16/25

Phase Name

Employee
Name

Page #

Agreed
Rate

Rate
Deviation

Amount
Deviation

9,184.50

Pg 89

$ 31.51

$ 29.72

$ 4,458.00

106.26 $

106.26

Pg 90

$ 56.27

$ 49.99

$

61.23 $

7,347.60

Pg 132

$ 31.51

$ 29.72

$ 3,566.40

Total

$ 8,074.39

Title

Shift

Hours

Rate

Amount Billed

WAREHOUSE / MASON T
STOCKMAN WITKOSKI

STOCKMAN LVL 1

1

150

$

61.23 $

WAREHOUSE / DREW K
STOCKMAN SHERWOOD

STOCKMAN LVL 1

1

1.00

$

Construction
GARBAGE
DREW K
Dumpsters, Waste,
DISPOSAL/RE
000-00822
SHERWOOD
Recycling and Debris
MOVAL
Removal

STOCKMAN LVL 1

1

120.00 $

Remarks

Conisdered Rate as
per Stockman Level
1 (0-3000 hrs)
Conisdered Rate as
49.99 per Stockman Level
1 (0-3000 hrs) - DT
Considered Rate as
per Stockman Level
1 (0-3000 hrs)

 Missing Hourly Rates for Field Labor: VECA (Electrical Contractor) billed a cumulative total of $ 19,948 for the field employee Gordon E Allen JR, however, the agreed upon hourly
rate for the employee is not available for review. Audit requests the Electrical Contractor to submit the agreed-upon hourly rates for verification and reconciliation.
End Date

Work Date

Phase

SOV Item

Phase Name

Employee Name

11/16/25

BIM Management,
BIM
GORDON E
12/02/25 000-00800 Staffing, Equipment
SUPPORT/CO
ALLEN JR
License, Program Costs ORDINATION

Title

PT

Hours

ELEC
FOREMAN

R

120.00 $

Rate

Amount Billed

W/ SMALL
TOOLS

Page #

166.24 $ 19,948.80 $ 20,946.30 Pg 133

 Clarification Required on Applicable Rate Sheet - Warehouse Stockman: VECA (Electrical Contractor) billed $ 7,670.04 for the Warehouse Stockman. However, two different
rate sheets have been submitted-one during the previous audit and another within Payment Application #5. Audit requests the Subcontractor to confirm which rate sheet should
be used for review and reconciliation of the billed amount.
End Date

Work Date

Phase

11/23/25

11/21/25

000-04080

SOV Item

Phase Name Employee Name

NEW CONVEYORS - WAREHOUSE TIMOTHY G
LABOR
/ STOCKMAN DUCLOS

Union
LOCAL_46

Title
STOCKMAN
FOREMAN

Shift

PT

Hours

Rate

AMOUNT

Page #

1

R

92.00 $

83.37

$ 7,670.04

Pg 89

12

This Month's Observations
 Inconsistency in Hourly Billing Rates - Juice Company: VECA (Electrical Contractor) billed amount totaling $ 3,166.08 for field employees under Juice Company. However, the
agreed-upon hourly rate for the employee (Labor Rates For Rate Period 08/04/2025 Through 12/31/2025) do not align with the billed rates, resulting in a variance of $ 16.15. Audit
requests the Electrical Contractor to provide additional supporting information for the reconciliation.
WORK DATE

PHASE
NAME

EMPLOYEE NAME

DAVE
MONTENEGRO
DAVE
11/13/2025 LOGISTICS
MONTENEGRO
DAVE
11/14/2025 LOGISTICS
MONTENEGRO
DAVE
11/24/2025 LOGISTICS
MONTENEGRO
11/10/2025 LOGISTICS

11/26/2025 LOGISTICS JACK OSARA
12/1/2025 LOGISTICS

DAVE
MONTENEGRO

12/1/2025 LOGISTICS JEFFREY TAYLOR
12/1/2025 LOGISTICS JEFFREY TAYLOR

UNION

TITLE

SHIFT PT HOURS

ELEC GENERAL
LOCAL 46 FOREMAN
ELEC GENERAL
LOCAL 46 FOREMAN
ELEC GENERAL
LOCAL 46 FOREMAN
ELEC GENERAL
LOCAL 46 FOREMAN
ELEC
LOCAL 46 JOURNEYMAN
ELEC GENERAL
LOCAL 46 FOREMAN
ELEC
LOCAL 46 JOURNEYMAN
ELEC
LOCAL 46 JOURNEYMAN

HOURLY
RATE

Amount
Billed

Agreed Rate Rate Deviation

Amount
Deviation

1

R

4

$ 142.44 $

569.76 $

141.73

$

0.71

$

2.84

1

R

2

$ 142.44 $

284.88 $

141.73

$

0.71

$

1.42

1

R

2

$ 142.44 $

284.88 $

141.73

$

0.71

$

1.42

1

R

5

$ 142.44 $

712.20 $

141.73

$

0.71

$

3.55

1

R

2

$ 124.10 $

248.20 $

123.42

$

0.68

$

1.36

1

R

4

$ 142.44 $

569.76 $

141.73

$

0.71

$

2.84

1

R

3

$ 124.10 $

372.30 $

123.42

$

0.68

$

2.04

1

R

1

$ 124.10 $

124.10 $

123.42

$

0.68

$

0.68

$

16.15

Total

$ 3,166.08

Total

Remarks
Considered rate as per Electrical
Wireman - General Foreman
Considered rate as per Electrical
Wireman - General Foreman
Considered rate as per Electrical
Wireman - General Foreman
Considered rate as per Electrical
Wireman - General Foreman
Considered rate as per Electrical
Wireman - JW
Considered rate as per Electrical
Wireman - General Foreman
Considered rate as per Electrical
Wireman - JW
Considered rate as per Electrical
Wireman - JW

 Inconsistency in Equipment Rates: VECA (Electrical Contractor) billed amount totaling $ 723.20 for its owned equipment. However, the agreed-upon hourly rate (Equipment
Watch Rate Sheet) do not align with the billed rates, resulting in a variance of $ 296.20. Audit requests the Electrical Contractor to provide additional supporting information for
the reconciliation.
ID

Category

Hourly
(Billed)

032010-007
03210-116
032010-124
032010-176
032010-092

Conduit/bunk Cart
Conduit/bunk Cart
Conduit/bunk Cart
Conduit/bunk Cart
Conduit/Bunk Cart

0.44
0.44
0.44
0.44
0.68

Mode

Description

Monthly
Total
(Hours)

OPERATING
OPERATING
OPERATING
OPERATING
OPERATING

2023 Sumner 783230
2023 Sumner 783230
2023 Sumner 783230
2023 Sumner 783230
Current Tools 516

300
280
300
300
300

Total

Monthy Billed
Amount
$
$
$
$
$
$

132.00
123.20
132.00
132.00
204.00
723.20

FHWA (Hourly)
$
$
$
$
$

0.25
0.25
0.25
0.25
0.44

Rate
Deviation

Amount
Deviation

$
$
$
$
$

$
57.00
$
53.20
$
57.00
$
57.00
$
72.00
$ 296.20

0.19
0.19
0.19
0.19
0.24
Total

Considered
Rate
Ref Page #
Pg 232
Pg 232
Pg 232
Pg 232
Pg 240

13

This Month's Observations
 Inconsistency in Billing - Holmberg Mechanical: Construction Manager billed amount totaling $ 3,180 for change order (HP Office Trailer Hookup - T&M work) under Holmberg
Mechanical. Audit identified that subcontractor billed Pipe Fitting Foreman at the hourly rate of $135.51, however, the hourly rate for employee does not match with the agreedupon hourly rate, resulting in a deviation of $ 32.
Company

Description

Billed Rate

Holmberg Mechanical

Local 32 - Plumbing/Pipe Fitting Foreman

$

135.51

Hours

Billed Amount

8

$ 1,084.08

Amount
Deviation
32.00
131.51 $

Agreed Rate
$

 Inconsistency in Billing Under COP 005 - Shinn Mechanical: Construction Manager billed $1,202 under change order (24-3880 - COP 005 - PH1 Temp Scaffold ROW FS Demo)
for Shinn Mechanical. The audit noted the following discrepancies:
• Labor Charges: Subcontractor billed $602.24 for field employees; however, the employee designations in the Payment Application do not align with those listed in the
approved rate sheet (Filename: Submittal 012000-07-0 - Labor rates - SHINN).
• Equipment Charges:
o Subcontractor billed $ 153.16 for standard pickup trucks at the rate of $38.29/hour. The hourly rate billed does not match the rate provided in the approved equipment
rate sheet (File Name: Submittal 012000-08-0 - Equipment Rates - SHINN), resulting in a variance of $ 88.40.
o Subcontractor billed $ 5.03 for Pipe Cart, however, approved rate is not available for verification.
• Material Charges: A total of $148.61 was billed for materials; however, no supporting documentation (invoices, receipts, etc.) was available for audit review. Audit requests the
Construction Manager to provide clarification and supporting documentation for reconciliation & verification.
Cost Category
Labor
Labor
Equipment

Materials

Designation
Apprentice
Design
Total
Standard Pickup Truck
Pipe Cart
Total

Billed Rate
$ 86.57
$ 127.98

Hours
4
2

$ 38.29
$ 5.03

4
1

Billed Amount
$
346.28
$
255.96
$
602.24
$
153.16
$
5.03
$
158.19
$
148.61

Agreed Rate

$
16.28
Missing Rate

Amount Deviation

$

88.04

14

This Month's Observations
 Inconsistency in Billing - Hensel Phelps: Construction Manager billed $ 56,696.41 under Engineered and Supplied Modular Bull Rail Members. The audit noted the following
discrepancies:
• Potential Overbilling in Markups - Construction Manager billed amount totaling $ 56,696.41 inclusive of $ 9,449.40 markup at the rate of 20%, however, the as per the Table:
Cost Categories & Markups of Contract Agreement the markup is 5% for self-performed NSS Works, resulting in a variance of $7,087.05.
• Potential Lump Sum - Construction Manager billed amount totaling $ 39,335 for Bull Rail Materials, however, the itemized breakdown of the cost was not available for review.
Audit requests the Construction Manager to confirm whether this is a lump sum charge or to submit a detailed breakdown to support the billed amount.
Vendor
Hensel Phelps

$

Base Amount
Markup Billed
47,247.01 $
9,449.40

Actual Markup @5%
$
2,362.35
$

Deviation
7,087.05

Page No
60

 Inadequate Supporting Documentation: VECA (Electrical Contractor) billed $791.93, inclusive of a 5% charge for small tools. However, the supporting documentation lacks
sufficient itemized detail to determine the reimbursable nature of the expense. Audit requests the Electrical Contractor to submit the additional supporting information for the billed
expenses.
Post Date

Invoice
Date

11/01/25

10/30/25 000-00818

11/01/25
11/01/25

Phase

SOV Item

Amount
Billed

Phase Name

Vendor

Invoice No

Site Security for your work,
and for your work areas

SITE SECURITY

AMAZON

1030202512 $

50.86

10/17/25 000-00818

Site Security for your work,
and for your work areas

SITE SECURITY

AMAZON

1018202545 $

176.31

10/13/25 000-00818

Site Security for your work,
and for your work areas

SITE SECURITY

1013202525 $

528.93

Total $

756.10

AMAZON

W/ Small
Tools

Remarks

Inadequate insufficient
53.40 documentation: No
actual invoice
Inadequate insufficient
$ 185.13 documentation: No
actual invoice
Inadequate insufficient
$ 555.38 documentation: No
actual invoice
$ 793.91

$

Page #
Pg 160
Pg 161
Pg 161

15

Annexure A:Tax Summary
CM/Subcontractor
Description
Hensel Phelps
WA #002 - Construction Field Office
Hensel Phelps
WA #002 - Construction Field Office
Hensel Phelps
WA #002 - Construction Field Office
Hensel Phelps

Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
Hensel Phelps
VECA
VECA
VECA
VECA
VECA

WA #002 - Construction Field Office
WA #002 - Construction Field Office
WA #016 - Construction Progress
Cleaning
WA #016 - Construction Progress
Cleaning
WA #017 Operational Safety
WA #017 Operational Safety
WA #017 Operational Safety
WA #023 - Scaffold Protection
WA #023 - Scaffold Protection
WA #023 - Scaffold Protection
WA #023 - Scaffold Protection
WA #023 - Scaffold Protection
WA #023 - Scaffold Protection
WA #023 - Scaffold Protection
WA #039 - Craft Bottled Water
CONSUMABLES & SUPPLIES
CONSUMABLES & SUPPLIES
CONSUMABLES & SUPPLIES
EQUIPMENT RENTALS
EQUIPMENT RENTALS

VECA

EQUIPMENT RENTALS

VECA

EQUIPMENT RENTALS

VECA

EQUIPMENT RENTALS

VECA

INSTALLED WORK PROTECTION

VECA

LOGISTICS TRAILER RENTAL

VECA
VECA
Hensel Phelps
Hensel Phelps

Sales Tax on Previously Billed Amount
Sales Tax on Temporary Power

Hensel Phelps
Hensel Phelps
Hensel Phelps

Vendor
Willscot
Willscot
CDW Direct

$
$
$

Base
3,682.63
4,925.32
4,272.03

$
$
$

Tax amount
375.63
502.38
435.76

Best Buy
Ace Normandy

Invoice No
9025064142
9025060746
AH1MY7N
#BBY01807108953343
I87323/7

$
$

3,059.89
52.98

$
$

White Cap

#50033849052

$

672.92

#50034518409
#19RQ-NCYM-F4R7
#200822944
#201268021
#150169262-00
#1L9X-C7HY-D7MQ
#1KFF-MFC3-4X47
#1XR3-F9KW-G1H6
#14NY-Q3JQ-FVLX
#16MQ-XDPD-MCXT
#19TG-RCDC-F1RY
#1NDT-3D6M-GNRW
1493046
1493169
1493370
312584-8
313473A-8

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

27927

White Cap
Amazon Business
Uline
Uline
Tacoma Screw
Amazon Business
Amazon Business
Amazon Business
Amazon Business
Amazon Business
Amazon Business
Amazon Business
PACIFIC INDUSTRIAL SUPPLY
PACIFIC INDUSTRIAL SUPPLY
PACIFIC INDUSTRIAL SUPPLY
BIRCH EQUIPMENT
BIRCH EQUIPMENT
GEORGETOWN RENTAL
EQUIPMENT
BIRCH EQUIPMENT
GEORGETOWN RENTAL
EQUIPMENT
EDGE CONSTRUCTION
SUPPLY
PACIFIC MOBILE
STRUCTURES, INC
Hensel Phelps
Shinn Mechanical

Amount Billed
$
4,058.26
$
5,427.70
$
4,707.79

Page #
Pg 14
Pg 15-16
Pg 17

312.11
5.40

$
$

3,372.00
58.38

Pg 18-24
Pg 25

$

68.56

$

741.48

Pg 40

3,902.68
202.88
641.26
48.43
872.14
132.99
25.95
12.34
23.99
14.89
46.98
239.00
71.08
141.73
63.97
1,215.25
1,375.29

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

398.08
20.69
65.41
4.94
88.96
13.56
2.64
1.26
2.45
1.52
4.80
24.38
7.36
14.67
6.62
122.95
140.28

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,300.76
223.57
706.67
53.37
961.10
146.55
28.59
13.60
26.44
16.41
51.78
263.38
78.44
156.40
70.59
1,338.20
1,515.57

Pg 42
Pg 44
Pg 45
Pg 46
Pg 52
Pg 53
Pg 54-55
Pg 56
Pg 57
Pg 58
Pg 59
Pg 75
Pg 117-118
Pg 119-120
Pg 121-122
Pg 124
Pg 127

$

3,100.00

$

316.20

$

3,416.20

Pg 128

312584A-8

$

848.86

$

85.58

$

934.44

Pg 129

27909

$

9,250.00

$

943.50

$

10,193.50

Pg 130

$

2,990.00

$

304.98

$

3,294.98

$
$

4,483.00
45,717.31

4,940.29
50,380.48

42,835.00
1,109.39
136,030.18

457.29
4,663.17
2,708.59
4,412.01
92.72
16,604.45

$
$

$
$
$

$
$
$
$
$
$

$
$
$

47,247.01
1,202.11
149,926.04

H27098
INV-00491236

Total

Pg 156
Pg 157
Pg 131
Pg 163
Pg 62
Pg 78

16

Project Dashboard: SOV Digitization
Description of Work

Scheduled Value PA#4

Scheduled Value PA#5

Deviation

Variance analysis: Schedule of Value

Hensel Phelps

$

90,983,032.63

$

92,037,202.63 $

1,054,170.00

SC/CM - Daifuku

$

209,318,708.05

$

209,318,708.05 $

-

ECCM - VECA

$

97,445,008.36

$

96,393,670.36 $

(1,051,338.00)

Bid Subs

$

9,606,353.00

$

9,606,353.00 $

-

HPCC Fee (6.85%)

$

25,446,090.32

$

25,443,258.32 $

(2,832.00)

MACC Total

$

432,799,192.36

$

432,799,192.36 $

-

HPCC Fee (6.85%)

Bid Subs

ECCM - VECA

SC/CM - Daifuku

Hensel Phelps

$-

$50.00

$100.00

$150.00

$200.00

$250.00

Millions
Scheduled Value PA#5

Scheduled Value PA#4

17

Subsytem

Hensel Phelps Allowances
Contingency

Total Completed and
% Complete
Stored to Date
$
5,065,724.03 14.12%
$

634,202.80

2.60%

$

25,370,000.00

$

167,156.83

0.66%

$

6,306,374.63

$

-

0.00%

$

44,170.00

$

488.73

1.11%

SC/CM - Daifuku

$

209,318,708.05

$

4,158,971.66

1.99%

ECCM - VECA

$

96,393,670.36

$

8,254,634.47

8.56%

Bid Subs

$

9,606,353.00

$

317,688.00

3.31%

Fee

$

23,769,164.76

$

7,467,498.59

31.42%

NSS Fee

$

1,674,093.56

$

43,442.90

2.60%

MACC Total

$

432,799,192.36

$

26,109,808.01

6.03%

Change Orders

NSS Fee
Fee

Change Orders

Hensel Phelps

HPCC Fee (6.85%)

Variance analysis: SOV to Completed & Stored through
(PA#5)

SC/CM
ECCM - Bid
Daifuku VECA Subs

Description of
Scheduled Value
Work
General Conditions $
35,877,336.00
GCCM NSS
$
24,439,322.00

HPCC Fee
(6.85%)

Project Dashboard: Total Completed & Stored

Contingency
Allowances
GCCM NSS
General Conditions
$-

$40.00

$80.00

$120.00

$160.00

$200.00

$240.00

Millions
Total Completed and Stored to Date

Scheduled Value

Value of Current Payment Application

Value of Observations

Total Value of Payment Applications Reviewed

$ 2.978 Million

$ 0.388 Million

$ 26.109 Million

18

Project Dashboard : CM Fee Trend - Hensel Phelps
Pay App #
CM Fee Calculated (Cumulative) (Incl. Insurance &
Bonds)
CM Fee Billed (Cumulative)

PA#1

PA#2

PA#3

$ 3,166,048.78

$ 7,052,505.64

$ 7,228,604.99

$

7,361,559.94

$

7,510,972.49

$ 3,166,048.78

$ 7,052,505.65

$ 7,232,466.03

$

7,181,499.21

$

7,510,941.49

Variance

$

$

$

$

(180,060.73)

$

(31.00)

0.00

0.01

PA#4

3,861.04

PA#5

Hensel Phelps - Fee Tracker
$8,000,000.00
$7,228,604.99

$7,052,505.64

$7,232,466.03

$7,361,559.94

$7,510,972.49
$7,510,941.49

$7,181,499.21

$7,052,505.65
$6,000,000.00

$4,000,000.00
$3,166,048.78
$3,166,048.78
$2,000,000.00
PA#1

PA#2
Hensel Phelps CM Fee Calculated - Hensel

PA#3

PA#4

PA#5

Hensel Phelps CM Fee Billed - Hensel

19

Project Dashboard : CM Fee Trend - VECA
Pay App #
CM Fee Calculated (Cumulative) (Incl. Insurance
& Bonds)
CM Fee Billed (Cumulative)
Variance

PA#1

PA#2

PA#3

PA#4

PA#5

$

61,184.69

$

115,815.10

$ 842,570.32

$

1,002,889.98

$

1,122,748.97

$
$

61,184.68
(0.00)

$
$

115,815.09
(0.01)

$ 842,570.32
$
(0.00)

$
$

998,206.61
(4,683.37)

$
$

1,118,065.59
(4,683.38)

VECA- Fee Tracker
$1,200,000.00

$1,122,748.97
$1,002,889.98
$1,118,065.59

$842,570.32

$998,206.61

$800,000.00
$842,570.32

$400,000.00

$61,184.69

$115,815.10
$115,815.09

$$61,184.68

PA#1

PA#2
VECA CM Fee Calculated - VECA

PA#3

PA#4

PA#5

VECA CM Fee Billed - VECA

20

Our Path Forward
 Fort Hill will begin the Payment Application #6 in end January 2025

December 2025

January 2026

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Fr

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15

We

Fort Hill Review Starts

Issuance of Monthly Report

Analysis and Reconciliation

Note: The status of observations from previous audit (from payment application 1 to 4) will be tracked separately along with Construction Manager responses.

21

22