A skilled cross-practice team—drawn from CRA’s Forensic Services and Energy Practices—conducted a privileged, independent assessment of a flawed software implementation at a major utility company, as part of its extraordinary commitment to exquisite corporate governance.
Our 14-member, interdisciplinary team brought deep expertise in technical accounting, software development, information systems, and utility operations.
We reviewed more than 4,000 documents and conducted dozens of stakeholder interviews across IT, PMO, and the business. Applying leading frameworks (PMI, PMBOK, ISO, COBIT), we evaluated project governance, risk management, and execution discipline.
In parallel, we analyzed five years of cost data—including vendor charges, employee time, travel expenses, and change orders—assessing documentation sufficiency, internal controls, and compliance with accounting policies and regulatory standards.
Our findings helped the utility prepare factually grounded testimony in support of the prudence and reasonableness of tens of millions of dollars in contested costs. Just as importantly, our findings uncovered powerful lessons for improving governance and reducing the risk of cost overruns in future enterprise technology initiatives.
The team was led by CRA Forensic Services Leader and Vice President Kristofer Swanson, CPA/CFF, CAMS, CFE, with assistance from: Seabron Adamson, Vice President; Lance Mathews, GCIH, GCFE, PMP, Principal; Patricia Pelaez, CPA/CFF, CFE, CPC, CAMS, CMS Principal; Drake Hernandez, Associate Principal; Amanda Kight, CPA, Associate Principal; Kevin Modzelewski, Associate Principal; Max Mantius, PMP, Senior Associate; Michaela Kim, GCFE, GIMI, Consulting Associate; Mitch Piazza, CFME, GCFA, Consulting Associate; Adela Elezaj, Associate; Bianca Burnett, Analyst; Jed Martin, Analyst; Vanessa Wang, Analyst.
