Company Profile

Staff Qualifications
Our team of construction audit professionals is a member or the National Association of Construction Auditors (NACA) and participates regularly at various professional organization events throughout the country. We have presented on construction topics at audit seminars for construction audit professionals. We have also help train members of our client’s internal audit department on construction auditing.
C&M’s focus is on quality work products, and we perform an internal quality assurance review on each assignment. This includes members of the project team reviewing each other’s work product for accuracy of computations, spelling, references, etc. Additionally, colleagues not assigned to the project are asked to perform a secondary review of the work to verify clarity, accuracy, and adherence to the requirement of the work plan. A final review of the work product is performed by the principal-in-charge.

Paul Wallerus, CCA

Certified Construction Auditor Member, National Association of Construction Auditors (NACA)

Paul started C&M Construction Consultants, Inc. in November 2003 after identifying the need for construction auditing and other financial related services on commercial construction projects in Minnesota.

Paul’s experience over the past 15 years has centered on accounting, auditing, and project management, with the last 12 years focused primarily on construction and real estate projects. Before starting the company, Paul was the project controller for the Wells Fargo Home Mortgage campus in Minneapolis which was over a $200M project with many complex issues and areas to track. As project controller at Wells Fargo, he created a tracking and reporting system that is now being used on all Wells Fargo Home Mortgage construction projects.

C&M’s first project designed the construction auditing procedures for the University of Minnesota. As a result of implementing his procedures and utilizing his skills as a financial auditor, the University realized over $2.59M in audit savings and identified another $2.68M in potential savings due to risk reduction and changes in contract language for future projects.

Jeff Sheriff
Senior Auditor

Jeff has nearly 40 years of construction management experience including the past 28 years as a senior project manager and senior project estimator with major national general contractors in the Twin Cities and in Omaha, Nebraska and most recently with J.E.Dunn Construction.

With a degree in Construction Engineering from Iowa State University, Jeff has either managed or been a team member on over 75 projects from $100K to $200M with a wide variety of project types, contract delivery methods, and project owners. His extensive background includes preconstruction services, estimating, scheduling, project controls, procurement, contract negotiations, contract administration, project cost control, subcontractor assessment and financial control, quality control, and risk recognition and mitigation.

As a senior project manager, he directed and coordinated project activities from inception through closeout and maintained project budgets, quality, and schedules. He is detailed, analytical, and organized in identifying, tracking, and resolving issues. He actively listens and effectively communicates information.

Eric Stern
Contracts & Procurement Specialist

Eric entered the construction industry in 2005 working for a large and local construction company. His passion for construction, woven with great respect for fine-crafted procurement, is what fuels his desire to help owners. Eric has extensive background in procurement of construction and design services including process re-calibration and contract improvements. Most recently he played a key role in rewriting an RFP for simplicity, clarity, and consistency which will save time and money and reduce liability.

Eric has a BA in Construction Management from the University of Minnesota.

David Voge, CMA
David brings over 16 years of construction auditing and construction contract management experience to our projects. His past project work ranges in size from $100K to $173M.

His previous role was as controller for a major general contractor in the Twin Cities before starting his own firm. He is a certified CPA with over 14 years of experience in accounting and auditing. David has an extensive background managing construction contracts, producing and reviewing financial statements, and establishing and auditing corporate operations. With his background, he is well versed in construction issues and risk management.

As controller, he implemented company-wide general ledger and accounting related systems; reviewed, managed and audited general contractors and developers; and has been involved in the planning, construction, and maintenance of new facilities. David effectively communicates ideas in the construction arena and leads implementation of new processes with a logical, analytical, and systematic approach.

Dale Rohling, CAACCI
Senior Auditor

Dale’s career spans three decades in the construction accounting and finance arena including his recent role as controller/CFO of a large general contractor. Dale uses his attention to detail to meticulously create and maintain the policies, procedures, systems, controls, and accountability necessary to manage the financial risks of billions of dollars in construction revenue. He also effectively handles contract/invoice/payment challenges between the general contractor and client.

Dale applies his vast experience and knowledge to effectively spot and correct discrepancies for the client by drawing upon his expertise in government income, payroll, sales/use tax, union, umbrella liability, and workers compensation type audits. He focuses on the client’s wants and needs. Then, by finding areas that may be costing them additional dollars, Dale creates opportunities for better ways to increase control and accountability while reducing the costs.

In addition, Dale writes and speaks on a variety of topics related to managing construction financial risks.

Pam Rohling, CAACCI

Pam’s 30-year career in the Construction Accounting and Finance includes her current role as office manager and bookkeeper for a local area subcontractor. Pam is skilled in creating and maintaining the policies, procedures, systems, controls, and accountability necessary to manage the financial risks of millions of dollars in construction revenue, as well as effectively handling the invoice and payment challenges between the general contractor and subcontractor.

Pam is meticulous about details. During the audit process she applies her experience and knowledge with government income, payroll, sales/use tax, unions, umbrella liability, and workers compensation to identify and correct discrepancies for the client.

Pam is a good communicator and listens to client’s wants and needs to help find opportunities to increase control and accountability and decrease areas of excessive costs.

Becky Perkins
Administrative Services

Becky has worked with C&M since 2008. Her experience includes real estate organizations including Hennepin County Real Estate Division and Meritex Enterprises Inc. Becky has over 35 years of experience in business administration, in for-profit and not-for-profit organizations. Her administrative, research, and customer service skills along with her excellent administrator and project management skills help form her success which lies in her commitment to customer satisfaction.