• Detecting, testing, and reporting shifted costs

    Cost shifting is the unauthorized transfer of costs from non-reimbursable cost centers to reimbursable cost centers. Reallocated costs are the authorized repurposing of budget dollars resulting from advantageous purchasing practices or efficient delivery of construction services.
  • Understanding construction litigation strategy

    Organizations with continuous capital programs are likely to encounter claims and litigation sooner or later. This presentation will use a case study to guide participants through the lifecycle of a dispute, providing insight to owners from both a plaintiff and defendant perspective.
  • Why are plant costs so important to utilities?

    Your utility’s list of expenses for this month has just been approved for payment. If one of these expenses was for buying electricity or chemicals, you’d pay the bill and that would pretty much be the end of it. But if you purchased materials for use in the construction of an electric line or water main extension, buying supplies is only the first step when following proper accounting procedures. Why is plant accounting so complicated in the utility industry?