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.

Doug McCoy
Construction Specialist &                     Project Manager

Doug has over 25 years of experience in the commercial construction field and for the last 16 years he has progressed from lead project manager to senior project manager to project executive. His project work has been primarily in the upper Midwest with a concentration in the greater Twin Cities metro area. Over the years, Doug developed attention to detail on self-performed work opportunities which has provided highly successful results and benefits for Owners.

During his tenure in the commercial construction industry, Doug worked for general contractors on a variety of project sectors including small tenant improvements, non-profit organizations, public entities, education (K-12 through higher ed), healthcare, sports, data centers, R&D, and technology.  In addition to managing the overall project process, Doug enjoyed mentoring and leading his project teams.

Doug has developed expertise in resolving construction and cost issues, working towards amicable agreements between contractors and owners.

Doug’s focus on safety, engineering, estimating, scheduling, cost management, operations, and overall project management for various projects has provided him a wealth of knowledge on project operations from project inception to completion.

Doug has learned that listening to the client’s needs and addressing concerns is key to achieving the best project outcome. He also believes that there is nothing better than having a client’s expectations met while executing a safe and successful project.

Doug graduated from North Dakota State University with a B.S. in Construction Management.

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.