R. L. Townsend & Associates, Inc.

Construction Audit and Cost Control Consultants

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R. L. Townsend & Associates
Example Construction Audit Procedures


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Table of Contents   
   
A.  Preparation of Control Schedules
    B.  Reconciliation of Project Expenditures
    C.  Direct Labor
    D.  Labor Burden
    E.  Equipment Rental
          - Contractor-Owned Equipment Rental
          - Third-Party Equipment Rental
     F.  Job-Owned Equipment
     G.  Bonds and Insurance
     H.  General Review of Change Orders
     I.   Pricing Review of Change Order
     J.   Material Purchases
     K.  Verification of  Contracted Scope of Work
     L.  Quality Assurance and Quality Control
     M.  Independent Field Inspection
     N.  Subcontracts