Valerie Smith is the Audit Director for the Audit and Advisory division of HPM. She has worked in the construction and real estate industry since 1996 for general contracting and accounting firms. Formerly a senior financial analyst, division controller and assistant regional controller for one of the nation’s largest commercial general contractors, Valerie has performed hundreds of operational and construction cost audits and payment application analyses related to construction activities for transportation agencies, healthcare, education, commercial and hospitality facilities, and public utilities. Valerie has provided risk assessment services and contract and control reviews and performed and managed government compliance reviews including analysis of prepared indirect rates, cost segregation, reconciliation of interim billings to cost accounts, billing compliance with contract provisions, and preparation of policies and procedures to ensure regulatory and contract compliance. Valerie is a Certified Construction Auditor and a member of the National Association of Construction Auditors and The Institute of Construction Advisors & Consultants.