Not a Bookkeeper.
Not a $200K Controller.
The financial expertise your construction company needs when bookkeeping is no longer enough. I clean up the accounting, build reliable job-cost and cash reporting, and personally provide ongoing controller oversight.
Fractional controller · Construction accounting · QuickBooks cleanup · Job costing · WIP · Cash flow | Long Island + virtual U.S. support
A quick review of your financial statements and a conversation about your business and your books.
If You're Discovering Job Losses After Close,
Your System Isn't Working.
Growth can outrun the accounting system. You may have a capable bookkeeper and a tax CPA, but still lack someone who owns the close, job-cost accuracy, cash visibility and management reporting. That gap is where expensive surprises hide.
Does any of this sound like you at month-end?
- You bill on G702 and G703, and the schedule of values stopped matching the way the job actually runs somewhere around change order three.
- Your WIP schedule lives in a spreadsheet that one person understands, and it does not tie to the balance sheet.
- You are overbilled on two jobs and underbilled on one, and nobody can tell you which, so the P&L looks fine right up until it does not.
- Retainage has been sitting long enough that some of it is older than the punch list.
- You know what is in the bank this morning. You could not tell me what is in it in nine weeks, and nine weeks is when today's decision actually lands.
- Certified payroll goes out on time because somebody stays late on Thursday, not because there is a process.
- Most direct costs land on the actual job but overhead never gets allocated, so every job looks better than what you know is reality.
- You find out what a job made after it's over, when it's too late to try and control costs or stop the bleeding.
None of that means your bookkeeper is bad. It means the work outgrew the setup.
Reliable Books. Better Decisions.
Your Balance Sheet Balances. But Does It Represent Reality?
You see that assets = liabilities + equity, so it must be all good, right? No. A clean balance sheet means you can go through each number and validate it with real information.
Can you reconcile your book cash balance to the bank statement, accounting for RECENT outstanding checks and deposits, or do you have lingering transfers, adjustments and deposits in there that have been accumulating for years?
Do your credit-card balances tie, or do you see a negative liability (debit balance) for the account, indicating you are booking payments but not enough of the expenses? This just screams to me that you are missing out on valid tax deductions.
Somehow some of the trucks or equipment on your books aren't on your tax return, and then there are assets on your tax return that aren't on your books. It might make you wonder when the last year was that it ever tied out correctly.
You know your customers pay and you know how much they owe and when. Almost by heart. Yet the accounts receivable on your balance sheet looks completely off, and you don't have the slightest idea why or how.
I'm sure you know this in your gut, but just because a report populates for you does not mean it is reliable.
You may even just be flying blind at this point, completely overwhelmed by having no reliable financial reporting to review, on top of running a stressful company.
Financial cleanup means tracing balances back to evidence, resolving discrepancies, and giving the owner numbers they can use.
Because “Am I even really making any money?” deserves a better answer than “I think so.”
Explore QuickBooks cleanupThe Business Grew. The Accounting Couldn't Catch Up.
LNH CPA PLLC is built for established construction companies that need more financial ownership than bookkeeping (or even their yearly tax CPA) alone provides.
You have a bookkeeper and a CPA who does your return every year, but nobody can produce accurate reporting that truly makes sense, let alone tell you a thing about job profitability.
Your QuickBooks file has months (but most likely years) of unresolved balances, reconciliations or coding problems. You know that this is costing you more than you think, and you're probably right.
WIP and retainage do not tie cleanly to the financial statements. And as far as job costs and having your jobs separated into projects or customers? That seems so far from where you could be.
You need financials an owner, lender, surety or partner can rely on, but you are embarrassed to admit you don't understand accounting, have no real knowledge of how to fix it, or are afraid to uncover a massive can of worms.
You are growing and are proud of it, but the accounting process still feels like it did the day you opened your doors. Improvised, with no real process or direction, and duct-taped together to make it work.
You want senior financial oversight without hiring a full-time controller, or you want to test the waters of what a controller can do for you and your business because you have your doubts it can get fixed.
Controller-Level Work.
Fractional Cost.
Built for growing construction companies that need more financial control than a bookkeeper or a yearly tax CPA can provide. You need reliable financials and I want to help you achieve (and maintain) that goal.
Fractional Controller Services
Monthly close, job-level P&Ls, cash flow forecasting, certified payroll review, and strategic monthly calls. This service is for construction companies that already have clean books or have undergone a cleanup recently.
- Monthly close & reconciliations
- Job costing & profitability tracking
- Cash flow forecasting
- Financial dashboards & KPIs
- Direct CPA access
Construction-Specific Accounting
Job costing built right. AIA billing workflows. Certified payroll. Subcontractor compliance. Retainage schedules.
- AIA billing (G702/G703)
- Certified payroll processing
- WIP reporting
- Subcontractor compliance
- Retainage tracking
Financial Cleanup & Controller Implementation
Reconcile and rebuild the accounting foundation, correct job-cost structure, and create a clean path into dependable reporting and ongoing controller support.
- Bank, card, AR & AP cleanup
- Chart of accounts restructuring
- Job costing & class/project structure
- Closing financial package
- Controller implementation roadmap
Tax Services
Tax planning and preparation reserved for ongoing accounting and fractional controller clients. I am selective about engagements and personally perform all client work.
- Individual & business returns
- S-Corp & partnership filings
- Year-round tax planning
- Estimated tax calculations
- IRS & state notice support
Free Calculators & Resources
Some very simplified calculators you can use to get a quick snapshot of where your business stands. No sign-up required.
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I Work in Contractor Books Every Week.
Nothing Scares Me Anymore.
I am not just an advisor who checks in at quarter end, or a CPA who will extend you on April 14th and prepare your returns at the last possible second. I would rather be in the trenches and close the books, do the job cost reporting that actually matters, and provide financials that are accurate and make sense. I know how stressful waiting 90+ days on a payment can be, especially when those material bills and certified payroll are sky high. Out of everything you must juggle, accounting at your size cannot be one of them.
For my cleaned-up clients, I like to prepare the financial reporting and a thirteen week cash flow forecast myself. Every. Single. Week. Not monthly, and not just when somebody asks for it. Every week. I know how important it is with (sometimes) razor-thin margins to actually know and trust what your numbers are.
I first took a controller-level role with a construction subcontractor in 2012 and came back to that work in 2019. Before that I was in audit and public accounting, with construction clients early on. In accounting since 2005, I have spent most of that time either preparing contractors' numbers or being responsible for them.
Ultimately, I really love the work, and that is why I only serve the construction industry. To me, it never gets boring. You might think it is the same reports, the same weekly rhythm, the same questions. It is not. No two jobs, no two cash cycles and no two weeks are ever the same.
CPA, licensed in New York and California. Two active licenses, and you can look up both of them yourself.
Enrolled Agent. Yup, I love tax and have a lot of experience in that, too. So when a notice shows up, I handle it rather than refer you out.
Certified Internal Auditor. My experience as an auditor and years of testing on controls and processes may not seem to matter for the type of work I am doing now. But it only benefits you. During any engagement, when making a suggestion, advising on an improved financial process, or even doing my own accounting work, I am looking at the controls you have in place and will advise on procedures for you that do nothing but help you sleep better at night.
Intuit QuickBooks Certified, Levels 1 and 2. QuickBooks Online (or a similar cloud-based system that allows for an accountant login) is what I prefer my clients to use for ease of access during an engagement. However, I am well versed in other accounting software and can rebuild your books regardless of the program.
CPA
New York & California
EA
Enrolled Agent
CIA
Certified Internal Auditor
QuickBooks Certified
Levels 1 and 2
Build Profits,
Not Problems
The guide I wish every contractor had before they hired their first employee. Written for construction business owners who are just starting out and growing their business. They may already be tired of guessing where the money went. It also covers:
- Why most contractor financials are useless (and what to do about it)
- How to set up job costing that actually tells you which jobs make money
- The exact framework I use with every fractional controller client
- Real examples from real contractors, no theory, no jargon
Free download. Just enter your email.
From the Blog
No jargon. No fluff. Just what you need to know.
What to Expect When You Hire a Fractional Controller: The 3-Phase Engagement Process
Thinking about hiring a fractional controller but not sure how it actually works? Here is the exact 3-phase process from initial cleanup through ongoing monthly oversight.
Read MoreEquipment Financing vs. Leasing: Which is Better for Subcontractors?
Should you buy or lease your next piece of heavy equipment? Learn the cash flow, tax, and bonding implications for construction subcontractors.
Read MoreRetainage Release for Subcontractors: How to Track It and Collect It
Build a retainage tracking system, close punch lists faster, and stop leaving earned cash on the table.
Read MoreLong-Term Clients,
In Their Words
I specialize in the type of accounting work that involves trust, vulnerability, and discretion. Almost all of the most meaningful results stay private, and that is how it should be. Opening your books can mean sharing a difficult chapter in your business, and most people don't want to describe that in a Google review. The reviews below reflect some of the long-term relationships I have across a range of industries.
What carries over is in the reviews themselves. I answer, I finish, and I do not leave people guessing.
LNH CPA PLLC
Verified on Google Business, serving contractors across Long Island and the NYC Metro Area.
"I've worked with Lena for several years on both my personal and business taxes. She explains things clearly, answers questions without rushing, and always makes sure everything is done correctly. I trust her with my business because she genuinely cares about accuracy."
A. Smith
Business Owner
"Lena is our nonprofit's trusted CPA. I am the Executive Director of a national nonprofit and have nothing but the utmost respect for her competency and reliable work on our annual Federal filings. She has worked with us for several years now."
D. Pohlman
Executive Director
"I came to Lena behind on three years of tax returns and honestly didn't know where to start. She made the whole process easy and got me fully caught up and compliant without a lot of back and forth. Highly recommend."
E. Guerra
Contractor
Free Resources
Simplified templates, spreadsheets, and guides built specifically for contractors when just starting out. Medium to large contractors will always need specialized tools to address the particulars of their unique business.
Chart of Accounts Setup Kit
Review 43 suggested accounts with examples and common coding mistakes. Map existing accounts before making changes.
Job Profitability Workbook
Estimate final job cost and gross margin using actual costs and a current estimate to finish. Track approved and pending change orders separately.
13-Week Cash Forecast
Plan receipts and payments by date, set your cash buffer and see the effect of delayed collections. Includes a fictional example and room for 150 cash events.
A Look at Weekly Reporting
A Clear Picture. Every Week.
A report is only useful if it tells you what to do next. Every week you get a short list of the decisions that need you, what the numbers say behind each one, and what I recommend. Here is a sample weekly review for a fictional electrical subcontractor with six jobs running.
LNH Contractors Inc · Weekly Financial Review
As of October 31, 2026 · Fictional sample · Prepared by LNH CPA PLLC
Decisions for the owner this week
1. School job margin fade
What the numbers sayEstimated margin on Riverside Elementary fell from 21.0% at bid to 16.2%. Field labor and burden are $267,500 over the original estimate, and $75,000 of change orders are still unsigned.
Recommended actionGet the pending change order priced and signed this week. Have the PM review labor hours to finish every week until the job closes.
2. Cash dips below reserve
What the numbers sayLowest projected cash is $231,908 (week of January 29), compared with the $400,000 reserve target. Cash is below the reserve in 8 of the next 13 weeks.
Recommended actionHold the $150,000 line-of-credit paydown until February. Collect overdue receivables first.
3. Equipment purchase
What the numbers sayBuying the $95,000 scissor lifts for the data center job lowers the cash low point from $326,908 to $231,908.
Recommended actionRent the lifts for now and revisit the purchase after first-quarter collections come in.
4. Data center job is overbilled
What the numbers sayLakeview Data Center is billed $328,718 ahead of the work done. Company-wide, net overbillings are $243,385. This is cash the company has not earned yet.
Recommended actionTreat overbillings as borrowed cash, not profit. Do not spend it on distributions or equipment.
5. Collect retainage
What the numbers sayHarbor Cold Storage is 100% complete with $144,200 of retainage outstanding. Total retainage is $615,200, or 35% of all receivables.
Recommended actionSend closeout documents (as-builts, O&M manuals, lien waivers) to the general contractor this week.
6. Backlog and next bid
What the numbers saySigned backlog is $4,523,385, about 6.5 months of work. Crews are over capacity in 3 of the next 13 weeks, and the first open crew is in week 9.
Recommended actionBid the distribution center job for a week 9 start with one crew, then add a second crew in week 12.
Scorecard
- Gross margin, year to date
- 20.0%
- Target 20%
- ✓ On target
- Overhead, % of revenue
- 14.2%
- Target 16% or less
- ✓ On target
- Net margin, year to date
- 5.5%
- Target 5%
- ✓ On target
- Current ratio
- 2.70
- Benchmark 1.3 or more
- ✓ Healthy
- Debt to equity
- 0.60
- Benchmark under 2.0
- ✓ Healthy
- Days in receivables
- 65
- Target 60
- ▲ Slow
- Months of backlog
- 6.5
- Target 9
- ▲ Build pipeline
- Lowest cash, next 13 weeks
- $231,908
- Reserve $400,000
- ▲ Below reserve
Illustrative sample, fictional data. Company details, figures and projections are invented. Reporting is tailored to each engagement.
Frequently Asked Questions
Here are some of the most common questions I hear that may help you determine your next steps.
Want Me to Analyze Your Books in Real Time?
Start today by scheduling a free Contractor Financial Control Review. During the meeting, I will quickly review your financial statements and we can have a conversation about your business, your books, and how having a fractional controller or doing a QuickBooks cleanup could transform your business.
Or call directly: (631) 357-0524 | lena@lnhcpa.com
Text (631) 357-0524 from your phone, or open your messaging app with the button.
Never send account numbers, statements or tax documents by email, text, or through the chat on this site. Contact me and I will set up a secure way for you to send them.