Field Notes
Field Notes
Practical notes on vendor payment applications, retention, sampling, and claim evidence.
Short articles from our Busan practice—written for controllers and owners who live inside payment cycles.
Change orders and the payment application trail
Why unsigned or late change orders become recurring exceptions when vendor payment applications are audited.
Sampling without pretending you tested everything
How to agree sampling depth for vendor payment application audits so findings stay honest under deadline pressure.
Retention arithmetic that quietly drifts
How retention balances wander across monthly vendor payment applications—and how a close-out check catches the drift.
What belongs in a vendor payment application pack
A practical checklist of documents that make progress claims reviewable before month-end transfer.