Project cost control for mid-size construction firms

Leakage is usually process

Most leakage is not fraud. It is missing codes, late changes and packages that never meet the forecast.

Controls that work

1. Stable cost code map
2. Forecast cadence owned by a named controller
3. Change log before work proceeds
4. Monthly three-way conversation: site, project, finance

Boundary

Operational control support is not a statutory audit opinion unless a licensed auditor is separately engaged.