Home / Team / Sam Hadley, CPA/CFF, CFE, CGFM

Sam Hadley, CPA/CFF, CFE, CGFM

Sam Hadley, CPA/CFF, CFE, CGFM


Sam Hadley is a principal of CPMI and a widely recognized expert in construction damages. Her experience as a performance and compliance auditor combined with decades of testifying and other litigation experience provides insight that other damages experts cannot provide. Sam has provided testimony before federal and lower courts, boards of contract appeal, and alternative dispute resolution panels.

Sam has over 30 years of experience including auditing public capital projects such as waste water and energy programs to ensure that the project met program requirements and that reported costs were reasonable, allocable and allowable in accordance with the Federal Acquisition Regulation (FAR) or individual department, agency or state variations. Sam specializes in the allocation of indirect costs (both project and corporate) to programs, projects and claims. She has been recognized as an expert in contractor compliance with Cost Accounting Standards (CAS), and has successfully prepared and rebutted delay claims involving both project and corporate indirect costs, including daily overhead delay costs/rates and unabsorbed overhead claims using Eichleay and other methods.

Sam has successfully completed many international projects including litigation involving contractor spending related to war efforts such as Iraq and Afghanistan, as well as grants and contracts for program improvements including transportation infrastructure. She has lectured on topics related to project accounting and federal contracts, and has spoken at seminars and professional conferences on topics such as issues affecting P3 projects, allocating damages, and assessing subcontractor pass-through claims.


  • Consulting Experts – Construction – Quantum Delay & Technical 2023

See Sam’s WWL Profile


University of Wisconsin-Superior, B.S., Accounting


Certified Public Accountant; Certified in Financial Forensics

Certified Fraud Examiner, Association of Certified Fraud Examiners

Certified Government Financial Manager

Professional Affiliations

American Institute of Certified Public Accountants (AICPA)

Association of Certified Fraud Examiners (ACFE)

Association of Government Accountants (AGA)

American Bar Association, Forum on Construction Law

American Bar Association, Section of Public Contract Law

Select Speaking Engagements

“The False Claims Act,” Private Transportation Industry Professionals, 2020.

“Success in Construction Disputes Strategies During the Life Cycle of a Project,” Florida Construction Law Institute, 2020.

“Design-Build and P3 in Transportation Infrastructure: Trends, Challenges and Best Practices for Contracts and Risk Management,” Construction SuperConference, 2019.

“Federal and State False Claims Acts—Be Aware, Be Wary, Be Ready,” American Bar Association Forum on Construction Law, 2019.

“Daewoo Lessons Learned,” Construction Audit and Cost Control Institute, 2018.

“Dealing With Damages in Arbitration – Plenary Session,” College of Commercial Arbitrators, 2018.

“How to Write a More Effective DB Opinion from the End- User’s Position,” The Dispute Resolution Board Foundation, 2017.

“A Claim Gone Bad,” National Association of Construction Auditors, 2016.

“Federal Contracting,” Inspectors General, Department of Labor, 2014.

“Using Your Expert Like an Expert,” Virginia Society of CPAs Fraud Conference, 2013, and Construction SuperConference, 2012.

“Subcontractor Pass-Through Claims,” American Bar Association Forum on Construction Law, 2011.

Select Testimony

Balfour Beatty Construction, LLC v. Library Associates, LLC, No. 2019-CP-10-01108, Court of Common Pleas, Charleston County, South Carolina.

Maintenance Enterprises, LLC, v. Orascom E&C USA, Inc., and Iowa Fertilizer Company, LLC, No. 3:16-cv-00014-SMR-CFB, U.S. District Court Southern District of Iowa Davenport Division.

Maintenance Enterprises, LLC v. Orascom E&C USA, Inc., No. 22099/ZF, International Court of Arbitration, International Chamber of Commerce.

Appalachian Pipeline Contractors, LLP v. Eastern Shore Natural Gas Company, American Arbitration Association.

The Appeals of Pratt and Whitney, ASBCA No. 59222. Armed Services Board of Contract Appeals.

Kellogg Brown & Root Services Inc. v. United States, Nos. 09-428-C and 09-578C, U.S. Court of Federal Claims. ASBCA Nos. 57530 and 58161, Armed Services Board of Contract Appeals.

Daewoo Engineering and Construction Co., LTD. v. United States, No. 02-1914C, U.S. Court of Federal Claims.

Project Highlights

Fertilizer Production Facility — Evaluated cost overruns on behalf of a mechanical subcontractor associated with the construction of a greenfield nitrogen fertilizer plant. The subcontractor entered into a contract to perform work on the Upstream Ammonia plant and was also issued a limited notice to proceed with work on the Downstream Urea plant on a time and materials (T&M) basis. Issues evaluated included contractor accounting, Owner review of Payment Applications, support for unpaid invoices and costs associated with work outside the contract scope. Prepared numerous written reports, deposition, hearing and trial testimony, in both the ICC International Court of Arbitration for the Upstream plant and in federal district court for the Downstream plant. The subcontractor received a favorable award at an ICC arbitration for its claims regarding its contract work on the Upstream plant. For its T&M work on the Downstream plant, a jury awarded the mechanical subcontractor $62.4 million.

International Roadway Construction — Evaluated delay and inefficiency claims on the construction of a 53-mile asphalt roadway in the Republic of Palau, with an estimated cost exceeding $100 million. Daewoo presented a $64 million claim for inefficiencies, disruption, extended overhead, and projected inefficiencies from alleged defective specifications related to weather. Its claim included measured-mile methodology, as well as projected damages for future work. Ms. Hadley co-authored two expert reports, assisted with litigation support, and provided deposition and trial testimony during a 13-week trial before the United States Court of Federal Claims. Based on significant fraud indicators identified in expert reports and during trial, the U.S. Department of Justice filed fraud counterclaims. The Court denied Daewoo’s claim and ordered it to pay $51 million in fraud damages and penalties related to the Contract Disputes Act, False Claims Act, and Fraud Forfeiture Act. Subsequent to the Supreme Court’s denial to review the appeal petition, Daewoo paid the United States Government $51 million.

Nuclear Waste Treatment Facility Consulting — Provided assistance to a contractor preparing delay and termination for convenience claims regarding its subcontract to provide services related to a nuclear waste treatment facility. Ms. Hadley provided assistance to the subcontractor regarding Federal Acquisition Regulation (FAR) compliance with Commercial Item acquisitions and the required cost and pricing documentation needed to support second-tier subcontractor changes. Cotton has also provided consulting services related to second-tier subcontractor compliance issues.

Department of Transportation Consulting — Provided consultant services to a State Department of Transportation, including assistance with:

Change Order Reviews: This work included reviewing the Contractor’s change order requests and DOT-awarded amounts to ensure that the amounts awarded were reasonable, not duplicative of original contract scope or previous changes, and to ensure that awarded amounts were adequately documented and complied with FAR, if applicable.

Construction Project Claims Review: Ms. Hadley assisted the DOT to analyze a Contractor’s delay, remobilization, and escalation claims. The work included determining whether the claimed amounts were duplicative of other claims, were included in the original scope of work, and were reasonable and adequately supported. In addition to issuing reports regarding overstated claim costs, Ms. Hadley assisted in settlement discussions.

Assistance with criminal allegations of project management: Ms. Hadley assisted the DOT in evaluating compliance with various federal program regulations regarding airport expansion. Ms. Hadley performed witness interviews and project evaluation.

Evaluation of P3 project costs: Ms. Hadley provided assistance to DOT regarding the negotiation of reduction-in-scope change orders for a large-scale P3 project involving the impacts of future estimated toll recovery.