DOT · Highway Construction · Public Works · Infrastructure — Fractional CFO
DOT · Highway Construction · Public Works · Infrastructure · Prevailing Wage
CFO for DOT &
Highway Contractors.
Financial systems for DOT and highway construction subcontractors doing $1M–$12M. Unit price contracts, prevailing wage, certified payroll, and bonding requirements — we build job costing and cash flow systems around the specific financial demands of public infrastructure work.
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SPM vs. Other CFO Firms
Most CFO Firms Serving This Trade
- High revenue minimums — most won't serve under $5M
- Advisory only — no bookkeeping, no implementation
- No job costing setup or ControlQore management
- No monthly WIP as standard deliverable
- No pricing published — discovery call required
- No vetted partner network for bonding, lending, or liens
- No prevailing wage specialty
The Construction CFO — SPM
- Serves $1M–$12M — starts at $1,900/month
- Full implementation — bookkeeping, job costing, CFO advisory
- ControlQore setup and managed for you every month
- Monthly WIP standard in Executive tier
- Full pricing published — no discovery call to find out costs
- Vetted partners for bonding, lending, lien services, payroll
- Prevailing wage and Davis-Bacon specialty
What We See in This Business
01
Unit Price Reconciliation Is Where Margin Dies
DOT work is bid on unit prices and paid on measured quantities. Most highway subs don't track actual vs. estimated quantities mid-project — so the final reconciliation is always a surprise and margin problems don't surface until the project is already closed.
02
Prevailing Wage on Every DOT Project
DOT highway work carries prevailing wage requirements on virtually every project. Certified payroll, fringe benefits, and apprenticeship ratios add significant cost and administrative burden — and most contractors handle it disconnected from their job costing.
03
Bonding Capacity Limits Growth at the Worst Time
DOT work requires bonding and the aggregate bonded work limit hits exactly when you have the most opportunity. Most contractors hit the bonding wall because their working capital ratios and equity position don't support the program they need.
How SPM Fixes It
Unit Price WIP Tracking
We build your WIP around unit price structures so you track actual vs. estimated quantities in real time on every active DOT job — catching cost overruns before the reconciliation, not after.
Prevailing Wage Integration
Through our vetted payroll partners, prevailing wage fringe benefits and certified payroll integrate directly with ControlQore so DOT compliance is built into your financial system — not managed in a separate spreadsheet.
Bonding-Ready Financial Management
We manage your working capital ratios, equity position, and WIP schedule so your surety supports the bonding capacity your DOT work pipeline requires.
Service Tiers
Tier 01
Core Financial
Starts at $1,900 / month
- ControlQore setup and management
- Job costing aligned to your estimate structure
- Cost-to-complete tracking — updated monthly
- Full-service bookkeeping — minimum 30 min/week
- Vendor payments via ACH (you approve, we initiate)
- Accounts receivable management
- Bank reconciliations and transaction matching
- Controllership
- 1 monthly CFO meeting
- 60-day onboarding — books migrated to last taxable year
Most Popular
Tier 02
Executive Financial
Starts at $2,900 / month
- Everything in Core Financial
- Monthly WIP schedule — delivered every month, standard
- 13-week cash flow forecasting
- CEO Report — monthly financial dashboard
- 3 CFO advisory meetings per month
- Strategic accountability and actionable to-dos
- Direct access to Josh Luebker
Pricing by Revenue
Revenue Range
(Last 12 Months) |
Core Financial
Monthly |
Executive Financial
Monthly |
| Under $1M | $1,900 | $2,900 |
| $1M – $3M | $2,600 | $3,600 |
| $4M – $6M | $3,800 | $5,500 |
| $7M – $9M | $5,100 | $6,900 |
| $10M – $12M | $6,100 | $8,500 |
| $13M+ | Quoted | Quoted |
Vetted Partner Network
National Lien Services
When AR gets too long, we connect you directly to our lien services partner to protect what you've earned.
Additional cost — not included in monthly fee
Payroll Integration Partners
Prevailing wage and regular payroll software partners integrated directly with ControlQore job costing.
Additional cost — not included in monthly fee
Bonding Partners
Surety relationships and bonding capacity support. We prepare the financials — our partners get you bonded.
Additional cost — not included in monthly fee
Lending Partners
Working capital lines and equipment financing through vetted lenders who understand construction.
Additional cost — not included in monthly fee
Reviewed Financials
CPA-level financial statement reviews for banking, bonding, and large contract requirements.
Additional cost — not included in monthly fee
CPA Coordination
We work alongside your existing CPA — not replacing them. Clean books and job costing make tax time easier.
Included — no extra cost
Common Questions
Straight answers.
Does SPM have experience with state DOT financial requirements?
Yes. State DOT contractors typically face unit price contracts, prevailing wage, certified payroll, and bonding requirements — all of which SPM builds into the ControlQore job costing and financial management engagement. Requirements vary by state and we build your system around your specific DOT work.
What trades does SPM serve for DOT work?
Civil, concrete, asphalt paving, earthwork, utilities, bridge and structure, traffic control, and other DOT subcontractor scopes. Any commercial trade doing DOT work at $1M–$12M with projects 30+ days.
What's included in Core Financial?
ControlQore setup, job costing aligned to your estimates, cost-to-complete tracking, full bookkeeping (minimum 30 min/week), ACH vendor payments (you approve, we initiate), AR management, bank reconciliations, transaction matching, controllership, and 1 monthly CFO meeting. Starts at $1,900/month.
What does Executive Financial add?
Everything in Core plus monthly WIP schedule, 13-week cash flow forecasting, CEO Report, and 3 CFO advisory meetings per month. Starts at $2,900/month. WIP, cash flow forecasting, and the CEO Report are Executive tier only.
Do you handle payroll?
No. We have vetted payroll software partners — including prevailing wage integrations — that connect directly with ControlQore. Those are separate engagements at additional cost.
How long does onboarding take?
60 days. We migrate your books to the start of your last taxable year, set up ControlQore, and build your job costing structure. Fully operational in two months.
What software do clients use?
ControlQore. All SPM clients run on ControlQore for job costing and WIP. We set it up and manage it — you don't have to learn it. Clients switching from QuickBooks, Sage, or other platforms migrate during onboarding.
Do you work alongside our CPA?
Yes. We work alongside your existing CPA — not replacing them. Clean books and accurate job costing make their job easier at tax time.
What happens when we grow past $12M?
We have a clear graduation path. We prepare your financials, systems, and team for the transition and connect you with the right firm for your next stage of growth.