Exhibit A – Scope of Services

1) General Scope of Services:

Services under this open-ended contract will primarily involve financial auditing of contracts for Construction Management (CM) at Risk projects using a Cost-Plus Fee with a Guaranteed Maximum Price (GMP) structure. The scope may also extend to similar auditing services for other project delivery methods, including CM as Agent, Design-Build, and others.

This contract will be awarded as an open-ended contract, and the general scope of work is provided below. The first award, anticipated under the open-ended contract, is for construction Auditing Services for the Milan Puskar Stadium West Tower Project. This project will be delivered using the CM at Risk delivery method and is currently in the design-phase. The anticipated GMP is approximately $120M and the target completion for the project is July 2028.

Detailed information regarding this project is included in Exhibit B.

In addition, services may include financial audits of various contracts associated with capital construction projects that are subject to review, such as time-and-materials contracts, performance contracts, and professional services agreements.

This will be an indefinite quantity contract, with services provided on an as-needed basis. No minimum volume of work is guaranteed.

Services to be provided by the Proposer include, but are not limited to:

a) General consulting on construction auditing, cost controls, contract language, and best practices

b) Ensuring adherence to the Guaranteed Maximum Price (GMP) and promoting a transparent, accountable delivery process

c) Contract compliance, including review of allowable costs and charges

d) Auditing and cost control to ensure funds are used in accordance with agreements

e) Review of job cost reports

f) Review of change orders, payment applications, and related processes

g) Identification of overcharges, duplication, or improper costs

h) Evaluation of labor rates, burdens, hours, wages, and stipulated rates

i) Review of overhead rates, labor multipliers, and home office overhead

j) Analysis of accounting systems, including payroll, rate structures, and cost allocation

k) Review of materials, equipment, contractor-owned equipment, and small tool costs

l) Evaluation of subcontractor procurement and subcontractor costs

m) Monitoring of contingency usage

n) Review of insurance, bonds, permits, taxes, and related project expenses

o) Evaluation of fees, markups, and all other project-related charges

p) Project closeout services

q) Claims analysis, settlement support, and litigation support

r) Risk identification and mitigation, including reducing litigation exposure through best practices

s) Assessment of internal controls and project management effectiveness.

Recommendations for control and process improvements

Services may span all phases of construction, from procurement through project closeout, and may include audits of both construction and construction-related professional services contracts.

Deliverables

a. Quarterly reports are to be provided to WVU addressing status, concerns, and solutions.

Other reporting may be provided as requested by WVU and at the frequency determined by

WVU.

b. Final report and executive summary at conclusion of project – include findings, impact, recommendations, and best practices.

In the event a service or services are deemed advantageous to the University but is not previously listed, the firm is to provide a Proposal outlining costs and services to be provided, and the University may either accept services and amend the contract or enter bilateral negotiations for a mutually agreed upon scope and cost.

2) Typical Audit Scope of Work for Construction Manager (CM) At Risk Contracts with

GMP (To be used For Milan Puskar Stadium West Tower Cost Proposal)

a) Preconstruction Phase:

i) Review procurement and contract documents to identify gaps, conflicts, and ambiguities; recommend revisions and additional language as needed.

ii) Evaluate all components of the GMP proposal for completeness, compliance, and reasonableness, including identification of unsupported or excessive costs.

(1) CM Labor Rates and General Conditions Costs

(2) Review subcontractor bid tabulations and related pricing

(3) Identify proposed self-performed work or work by affiliated entities.

(4) Assess the proposed Schedule of Values and initial payment applications.

iii) Confirm procedures and documentation requirements for change orders, contingency usage, and allowance expenditures.

iv) Verify that the solicitation and procurement process aligns with contractual requirements.

v) Issue an initial report summarizing preconstruction audit findings.

b) Construction Phase

i) Review monthly cost reports for contract compliance, accuracy and consistency

ii) Perform ongoing reviews, payment applications, change orders, contingency usage, and allowance expenditures for compliance with the GMP and contract terms.

c) Closeout Phase

i) Summary of Closeout Audit Process

(1) Conduct initial review of documentation from the University and Construction Manager

(2) Perform field audit to validate records and discuss preliminary findings

(3) Prepare and submit the final audit report outlining results and recommendations

(4) Review audit findings with the University prior to presenting them to the Construction Manager. Following the University’s review, incorporate any requested revisions and issue the final report.

(5) After the final report is issued, the Auditor may be requested assist the University in addressing and resolving audit findings with the Construction Manager, including participating in discussions and providing ongoing support as needed

ii) Labor

(1) Reconstruct payroll from source documents (e.g., time sheets and on-site systems)

(2) Verify labor rates comply with contract or GMP requirements

(3) Confirm accuracy of straight-time and overtime hours and calculations

(4) Ensure proper application of burden and benefit rates. A detailed verification of proposed versus actual labor burden costs is typically not required.

(5) Confirm only allowable labor-related costs are invoiced

(6) Verify personnel invoiced are approved for the project (if required)

(7) Confirm wages and overtime charges invoiced were actually paid to employees

iii) Subcontracts

(1) Reconcile payments to the Construction Manager with subcontractor payments

(2) Ensure payments do not exceed subcontract values

(3) Verify proper approval and execution of change orders

(4) Identify duplicate or improper payments

(5) Subcontract work is assumed to be done under lump sum compensation. Any additional audit of subcontract work done under a cost-plus fee arrangement and will be negotiated as a change order.

iv) Equipment, Materials and Other Costs

(1) Verify charges for contractor-owned and rented equipment comply with contract terms, including any rate caps

(2) Review material purchases and miscellaneous charges for contract compliance

(3) Identify duplicate, unsupported, or inappropriate costs