Financial Control for Complex Contractors
Complex contractors need more than financial reporting. They need a management system that connects project performance, profitability, cash, control, and growth.
The BREA Financial Control System™ brings those capabilities together across Visibility, Profitability, Liquidity, Control, and Growth Readiness—giving leadership a more connected view of the business and a stronger basis for financial decisions.
One system. Five capabilities. Better financial decisions.
Five Capabilities. One Financial Control System.
The BREA Financial Control System™ connects Visibility, Profitability, Liquidity, Control, and Growth Readiness through reliable information, clear responsibilities, and recurring management reviews—helping leadership identify issues, make decisions, and follow through on corrective actions.
01
Visibility
See performance early. Give management reliable information before problems become financial surprises.
Risk: Do management and project leaders receive consistent, timely reports that connect field progress, commitments, billing, cash, and forecasted results?
Focus areas: WIP, job costing, cost to complete, backlog, project exceptions, management reporting.
Outcome: Management sees emerging issues while there is still time to respond.
02
Profitability
Protect project margins. Identify margin risk while management still has time to act.
Risk: Are estimated final cost and margin updated using current field conditions, commitments, productivity, risks, and approved or pending changes?
Focus areas: Margin fade, labor performance, cost overruns, change orders, estimate at completion discipline, project profitability.
Outcome: Margin deterioration becomes visible earlier.
03
Liquidity
Anticipate cash needs. Protect cash and understand future funding requirements.
Risk: Can management see when profitable projects or backlog will consume cash before collections occur?
Focus areas: 13-week cash forecasting, collections, retainage, billing exposure, working capital, project cash requirements.
Outcome: Cash decisions become more deliberate and less reactive.
04
Control
Rely on the numbers. Create financial discipline and accountability across the organization.
Risk: Are critical project and financial processes performed consistently, supported by evidence, and reviewed by accountable personnel?
Focus areas: Monthly close, reconciliations, approval controls, billing controls, project accountability, management review controls.
Outcome: Management gains greater confidence in the information used to make decisions.
05
Growth Readiness
Grow with discipline. Determine whether the company's financial capacity supports its backlog and growth plans.
Risk: Can the company absorb new or government-funded work without weakening project execution, liquidity, reporting, or control?
Focus areas: Bonding capacity, bank readiness, working capital, backlog quality, capital requirements, growth scenarios.
Outcome: Leadership evaluates growth with a clearer view of capacity, capital, and risk.
How BREA Builds Financial Control
The Financial Control Diagnostic establishes the priorities. Through separately scoped implementation, BREA helps management establish the agreed controls, decision tools, and review routines. Monthly CFO Advisory supports their ongoing use, exception review, and follow-through as the business evolves.
01
DIAGNOSE
Establish the
priorities.
Assess the five financial capabilities and selected project records. Identify supported priority findings of control deficiencies, information requiring further review, and management priorities through a Financial Capability Scorecard, Priority Risk Findings, 30-day Action Roadmap, and Executive Readout.
02
BUILD
Turn findings into financial controls.
Translate priority findings into clear responsibilities, reporting practices, decision tools, and review routines. These might include cash forecasting, wip and job-cost controls, cost-to-complete routines, billings and collections, management reporting, monthly close discipline, accountability.
03
OPERATE
Sustain disciplined management review.
Ongoing CFO Advisory focuses on management review of cash and liquidity, wip performance, project margins, backlog, working capital, bank relationships, bond readiness, financial risk, control exceptions, capacity for additional work—and follow through on agreed actions.
Strengthen the system. Do not simply correct the symptoms.
Implementation and Monthly CFO Advisory are separately scoped engagements.
Who The System Is Built For
Construction contractors managing multiple projects, growing backlog, increasing working-capital demands, or government-funded work.
General contractors · Specialty contractors · Infrastructure contractors · Contractors performing government-funded work