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1、ConstructionAuditFraudPresentedby:DeniseCicchella,DirectorAltranControlSolutionsNovember3,2009ACFE-Charlotte,NCDirector,AltranControlSolutionsInternational-ConstructionAuditPracticeAuthor:IIAHandbookSeries:ConstructionAuditGuide:Overview,MonitoringandAuditingEs
2、sentialsofConstructionManagement(co-author)IIASpeaker/Instructor(201)835-4069DeniseCicchella,MBA,CIA,CFE,CCAConstructionLifeCycleCOFinishingSiteWorkFoundationSitePreparationDemolitionTypesofContractsLumpSumGMAX(GuaranteedMax)Design-BuildCostPlusPercentageofComp
3、letionLumpSumOneprice(bytrade)toencompassallcostsandtocompletetheprojectasspecified.Greatintheorybuttherearefrequentlytoomanyunknowns.Contractors’protection=changeorders,owner’sprotection=changemanagementcontrolsOthernamesStipulatedSumFixedPriceMayormaynotinclu
4、de“GeneralConditions’CostPlusSimilartohavingworkdonewithamechanic.Parts=MaterialEquipmentandLaborPercentageforothercosts–called“OverheadandProfit”orgeneralandadministrative(G&A).AlsocalledTimeandMaterialNoincentivetoreducecost–morecostsmeansmoreG&A.MoreCost=Mor
5、eG&AProjectCost2Millionwith4%G&A$2,000,000*.04=$80,000ProjectCost3Millionwith4%G&A$3,000,000*.04=$120,000Isthedifferencereallylaborandothercostsorisitoverinflatedbuying?GMAXCostpluswithalimitonspending.CostiscappedataMAXcalledanupsetpriceorpricecap.Maybecappedb
6、yindividualtradeortotalprojectcost.Createsauseitorloseitscenario,chargecoststoMax.SavingsIncentivemaybeincludedincontract.(Falsecontrol).[OnlyknowntobehavedoneonceatWSU]SavingsIncentiveClausePromisetoshareinanyamounts“underbudget”60%Owner40%ConstructionManagerA
7、ssumeunderbudgetby$1,000,000Whichwouldyourather?$1,000,000or$400,000Contractorschooseto“try”thefraudandiftheygetcaughtclaimitwasnothingmorethenanerror.Design–BuildAlsocalledturnkeyLessbiddingasthecontractorandbuilderareoneinthesame.Maximumacceptancecostisgivena
8、tbidding.Builderisthedesignerandtheownerhaslittlesayinwhatgoesin.Reducesthenumberofcooksstirringthepot,butdoyouhavetherightchef?Gatedcommunityhomesusuallyaredesign-build.Fra
