HOT BUTTONS TO WATCH OUT FOR

• Duplicate Payments on Costs.
• Deposits not returned to Owner for equipment rentals or on certain application-refundable fees for local permits obtained.
• Unacceptable General Conditions (home-office travel, entertainment or educational charges or association/trade dues), costs billed but not allowable per the original contract and are normally considered part of Contractor's Overhead and Profit (OHP) fee.
• Credit Owner Change Orders not priced in accordance to contract.
• Tradesperson levels of pay not properly invoiced based on the actual person's trade position.
• Charges for hours of vacation, paid excuse absence, personal days, etc. by reimbursable personnel (field superintendents, project managers, office or laborers) which are part of contractor's labor burden mark-up rates.
• Annual maximums on certain payroll taxes not recognized in assessment of labor burden costs by contractor.
• OHP mark-up rates not properly assessed in pricing or were higher that allowed in contract.
• Contract required Performance & Payment Bonds included in base contract price, but were billed separately by contractor and/or subs.
• Contract required Performance & Payment Bonds included in base contract price, but were not purchased by contractor and/or subs.
• Charges for hours by non-reimbursable personnel (home-office accounting, engineering, higher level construction administrative management personnel) which are a part of contractor's OHP mark-up rates.
• Unauthorized overtime or overtime charges not calculated correctly when noting the actual base pay paid to employees.
• Overtime billed but not paid to employees.
• Charges for equipment rental that effectively purchase equipment yet the equipment is not returned to Owner/Developer.
• Assessment of sales tax or other taxes which are not in compliance to local ordinances.