Company ProfileThe CMCC Team
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.
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.
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.
Contracts & Procurement Specialist
Eric has a BA in Construction Management from the University of Minnesota.
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
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 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.