How We Work
The work is held to the standards of the people who will review it.
Owners, lenders, auditors, and contracting officers all read the same record. Our practice is calibrated to their expectations.
The Four Disciplines
What you can expect, month after month.
Contemporaneous records
The record is kept current as the work happens, daily rather than reconstructed at year-end. The numbers are never more than a month behind reality.
Clean separation
Entities, jobs, and contracts stay distinct in the ledger, down to the transaction. Every entry is coded to its entity and its job, with cost and margin readable from the record itself.
Documented controls
Controls are written down, followed, and evidenced, kept the way an independent auditor expects to find them.
Audit-ready evidence
The evidence exists before anyone asks for it. A disciplined monthly close means the audit package exists as a by-product of normal work: any figure verifiable from the documentation alone, support producible in minutes, not days.
Leadership reporting opens with the answer: cash position, compliance posture, and the decisions that need making, before any detail. No filler.
The Close File
What lands in your hands each month.
Account reconciliations
Every balance tied to its support, current to the month.
Financial statements
P&L, balance sheet, and cash flow, by entity, on a fixed date.
Budget against actual
Variance, margin, and the commentary that explains both.
Job & contract cost detail
Cost and billing readable by job, contract, and entity.
Contract cost documentation
Allowable, allocable, and supported, per FAR cost principles.
Fixed assets & depreciation
The register and schedules your tax preparer will ask for, kept current.
The evidence file
Support for any figure, producible in minutes, not days.
The audit package exists as a by-product of normal work. This is what that means, itemized.
The Line That Protects the Work
Independence is the standard we keep most carefully.
The party that prepares an organization’s record should never audit it. We hold that line on principle: Northbridge prepares and maintains the records, and an independent licensed firm performs the audit.
The practice is led by a former KPMG auditor. Audits and attestation remain with independent licensed firms, never the same hand that prepares the record.