Live Training:
Fort Hill Presents
ACUA logo describing Las Vegas conference

ACUA AuditCon
September 2022

Year-End news: LOOKING FORWARD TO 2022
Principal of Fort Hill Associates Martin Howell bio
Martin Howell, CCA
William Springer, CCA
Sr. Construction Auditor
Curt Plyler, CFA, CCA
Anne Hill, CCA
Construction Auditor
Principal of Fort Hill Associates Doug Plyler bio
Doug Plyler, CCA
Construction Auditor Amy Edwards of Fort Hill Associates
Amy Edwards, CCA, CPA
Construction Auditor
Jim McCoy, PE
Sr. Construction Auditor
Kristin Eldridge Plyler
our valued partners
Association of College & University Auditors
Association of Healthcare Internal Auditors
National Association of Construction Auditors


Unlike other firms that offer construction contract auditing services as simply a component of their overall audit practice, Fort Hill specializes in this one area. Our audits, pre-construction contract reviews, and education seminars are all focused on one activity – construction contract audits.

Fort Hill realizes your employees' time is valuable. We do not affect your routine day-to-day operations. Additionally, all work is done on a confidential basis.

When you hire Fort Hill, you receive the personal service you deserve and expect. Unlike the large accounting firms, Fort Hill will be devoted to your firm's contract review, ensuring the highest level of expertise. Fort Hill aims to represent and support you throughout the entire construction process - from pre-construction contract reviews through close-out and settlement. Unlike many of our competitors, Fort Hill solely specializes in construction contract auditing. The firm's Principals, your point of engagement, have extensive experience performing construction contract audits for higher education institutions, large healthcare systems, industrial/manufacturing companies, and property development firms. Fort Hill provides the professionalism of a large firm, but with the personal attention to detail that can only be given when cultivating a long term relationship.

The Principals of Fort Hill established the firm in 2006 to create a construction contract auditing practice leveraging their combined financial and accounting expertise and experiences. Under their leadership, the Principals have grown the consultancy from a regional player in the Mid-Atlantic area into an established construction audit firm with projects throughout the United States, as well as internationally. Fort Hill has audited numerous construction contracts for all types of clients and projects, with a specefic emphasis in higher education and healthcare.


• Pre-execution review of Contract Language
• Pre-construction reviews of labor billing rates and various uplifts
• Ensure reasonableness of labor billing rates versus industry and regional standards
• Estimate appropriate uplifts for tax burden and fringe costs on labor
• Estimate appropriate uplifts for insurance, small tools, information technology, etc.
• Create and implement a contract audit process within an organization to ensure appropriate controls are in place to minimize risk
• Assist in implementation of an appropriate contract payment application structure to allow efficient and effective reviews periodically

• Validate Labor costs billed and identify non-compliant charges
• Analyze leased equipment billings for non-compliant charges
• Reconcile Subcontract Payments and identify any non-compliant charges
• Change Order Pricing Reviews
• Insurance/Bond coverage and cost validation
• Validate IT costs billed and identify non-compliant charges
• Validate Materials’ purchases and identify non-compliant charges
• Reconcile to actual costs when estimated costs have been used
• Review all billings for duplicate payments
• Half day and full day educational seminars customized to Owner's Contract

OUR experience


Duke University Health System
UNC REX Healthcare
Cone Health System
Wake Forest Baptist Health
Broward Health
BayCare Health System
Stamford Hospital
Clovis Community Medical Center
Prisma Health
Northeast Georgia Medical Center
Piedmont Athens Regional
Lexington Medical Center
Sharp Healthcare
Cleveland Clinic Martin Health
Emory Healthcare
Children's Healthcare of Atlanta
UNC Health


Duke University
Emory University
Wake Forest University
University of Richmond
UNC System
University of North Florida
University of Houston System
University of Wyoming
West Virginia University
Clemson University
Virginia Tech
Texas A&M System
Oregon State University
Portland State University
University of Texas System
University of Maryland
Vanderbilt University
Medical University of South Carolina

Construction Auditing FAQ’s

Q: Why can't our project managers, (including owner’s representatives), ensure contractual compliance?
A: Owners and their representatives typically do not have the resources to complete construction contract audits. Time constraints and other job responsibilities do not allow for proper monitoring of the billings against the contract. FHA offers an efficient audit solution verifying up to 100% of the transactions associated with the project will be reviewed to ensure contract compliance. Additionally, we work with the Owner to pass knowledge back minimizing future contract leakage.

Q: Would auditing my Contractor's records jeopardize my relationship with the Contractor?
A: No, Contractors are familiar with the need to audit and are used to being audited.

Q: How much are we getting overcharged annually?
A: On average, one can expect to find contract leakage of 1% to 2% on well written and well monitored contracts. For ambiguous contracts, we have encountered leakages in excess of 10%.

Q: We've done business with this Contractor for years. Why can't I trust him?
A: Most likely, you can trust your Contractor. In most instances, contract leakage does not result from fraud or collusion. It is simply the result of errors and oversights occurring when substantial amounts of dollars are paid out to complete a capital project. Construction audits exhibit professional responsibility and demonstrate best practices are followed in your organization. For example, it is likely with the multiple individuals involved in a construction project, not all will know the specific terms and conditions found in the Contract.

Q: How does construction contract auditing fit in with our external public audits and our internal audit team reviews?
A: External auditing will focus on validating your financial statements and performing sample audits on selected capital projects to ensure capital spending is stated within reason on the financial statements. Internal auditors focus on assessing risk and also may perform sample testing procedures. Neither of these entail a full 100% audit of project transactions.

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