Skip to main content

Dan W. Dawson

Dan Dawson, CFE

Forensic Accounting

Education & Qualifications

BBA Finance, Stephen F Austin
State University

Accounting HCC, Houston, TX

Certified Fraud Examiner – 2012

Areas Of Expertise

Dispute Resolution
Business Interruption
Fraud Investigations
Construction Quantum
Forensic Accounting
Commercial Damages


Dan Dawson is an accounting professional with more than thirteen years of diversified experience in forensic accounting, commercial damages, construction quantum, and fraud investigations in the public and private sectors.

Dan is highly regarded for his ability to deconstruct critical project events that cause disputes between parties and articulate these complex issues in a straightforward manner. Dan is adept at piercing through the ‘big data fog’ by leveraging business analytic solutions and data analytics to solve complex issues.

Dan is experienced with a variety of mega-construction projects, with a primary focus on quantum and cost. Dan also has deep experience with business interruption claims and other nonconstruction forensic accounting disputes.

Selected Experience

Description Type Value
Nuclear Power Plant, Eastern US Quantum $4B
Ammonia Plant, Midwest US Contractor Dispute $90M
Power Plant, North America Surety Claim $600K
Water & Wastewater, Western US Bond Audit $17B
Luxury Coastal Resort Fraud $2.5B
Gulf Coast Chemical Complex QA $12B
Residential Construction, Eastern US Contractor Dispute $1M
Gulf Coast Upstream Drilling Company Fraudulent
Medical Supply Company, Houston, TX Breach of Contract $15M
Apartment Complex, Houston, TX Investigation $500K
Insulation Mfg. Plant Midwest US Cost Analysis $16M
Papermill, Pacific NW Contractor Dispute $4M
Hi-Tech Manufacturing Plant,
Southwestern US
QA $200M
Copper Mine, Southwestern US QA $50M
Luxury Condominium, Western US QA $20M
Gulf Coast Oil Spill Business



Nuclear Power Station, Eastern US
Dan performed multiple in-depth analyses on behalf of the minority owner of a $9B nuclear energy project. He meticulously reviewed cost reports and other key project financial data and translated this information into multiple financial models. Dan then captured key project milestones, third-party recommendations for project improvement, critical information from executive committee reports, contract amendments, and other non-financial information and overlaid this information on top of the financial models.

Power Plant, North America
Dan was engaged to provide expert services for a subcontractor claiming payment for work performed to drill deep-water reservoirs at a remote U.S. Air Force Station. The U.S. Army Corps of Engineers operates an LRDR system at that station, and a new power plant was required to support the operations of the existing facility. Extreme weather conditions required specific work to be completed during a narrow construction timeframe. Dan performed an in-depth analysis of the surety’s investigation efforts before denying the subcontractor’s claim made against the owner’s payment bond. He reconstructed timeline events from preconstruction bids through the construction phase, including the events that unfolded after project demobilization.


Chemical Complex, Gulf Coast
Dan served as the owner’s representative during the construction of a $12B chemical complex. He led cost investigation efforts for the project, interviewing contractors and auditing cost systems and processes to ensure allowable costs did not exceed contract entitlement terms. Dan ultimately identified duplicate billings of more than $2M during the audit. Dan also developed a methodology to quantify the impact of labor costs related to project gate log records, totaling more than $20M, and assisted the client through mediation and arbitration. In addition, he investigated structural concrete quantities poured on site by comparing multiple contractor source documents against progressed quantities and an aboveground piping audit to determine whether the contractor’s billing practices complied with the contract.

Ammonia Plant, Midwest US
Dan investigated internal decisions made at the executive management level of a publicly traded company as they related to the construction project lifecycle of an $800M ammonia plant. He assembled a detailed timeline of events to illustrate the impact of management’s decisions, alongside industry macroeconomic headwinds, that resulted in a significant impact on cash flows and project funding.


Water, Wastewater, & Power Infrastructure Program, Western US
A Western US public utilities commission provides water, wastewater, and electric power services to city residents and an additional 1.9 million customers in three surrounding counties. The multi-year $17B mega infrastructure program receives funding from many sources, including ~ $7B from 40 outstanding revenue bonds. As the project director, Dan led efforts to conduct a series of GAGAS performance audits on behalf of the Revenue Bond Oversight Committee to determine if funds were expended on allowable capital expenditures according to the laws and regulations. Dan’s investigation efforts resulted in recommendations to the public utilities commission to improve critical processes and cost-saving measures on projects funded by revenue bonds.


Insulation Manufacturing Plant, Midwest US
After the owner of an expansion project experienced significant cost overruns in the early stages of a GMP, Dan performed a deep dive into the baseline and re-baselined budgets by linking work scopes using data analytic tools. He also completed a deep dive into competitive subcontractor bids received before and after the event. Dan’s analysis was used during commercial negotiations with the general contractor.

Papermill, Pacific Northwest
Dan assessed financial damages claimed by the general contractor related to cost overruns on a time and materials contract converted to a fixed-price contract. He also prepared a letter rebutting claimed losses and a lack of supporting documentation to substantiate losses sustained by the general contractor.

Hi-Tech Manufacturing Plant, Southwest US
Dan was temporarily deployed to perform a cost assurance pilot study at a rapidly expanding $7B construction program. The study focused on a $200M project to determine the feasibility of expanding a quality assurance review program-wide. He audited the contractor’s labor, equipment, and material pay applications against each individual contract to ensure compliance with personnel rates, equipment reimbursement rates, profit markups, and other miscellaneous costs. After Dan’s team identified more than $2M in improper costs that the contractors were passing on to the client, he presented the findings to the engineering, procurement, and construction contractor to highlight the areas of concern.


Copper Mine, Southwest US
Dan reviewed construction contractor systems, controls, and processes for a $210M mining project to provide a view on cost system integrity, highlighting areas of risk and providing recommendations for improvement. He provided the client with an audit report with key findings and recommendations for the GC to implement corrective action. Dan also articulated project cost trends for direct and indirect personnel, presented conclusions in a graphical representation, and compared results to industry standards. The report was used for the purpose of releasing the subsequent year’s project funding.


Luxury Coastal Resort
Dan performed a financial investigation into the misappropriation of assets related to constructing a $2.5B luxury vacation resort in the northwestern West Indies. The project involved foreign and domestic contractors, including a Chinese state-backed contractor as the construction manager. Dan pierced through the project documents to reveal critical breakdowns between the construction manager and their subcontractors. Dan linked this information to cash flow issues that ultimately led to the project’s demise.

Luxury Condominium, Western US
During project closeout, Dan performed a cost audit for a luxury condominium construction project performed under a GMP contract. He sampled pay applications and change orders to determine if the general and subcontractors complied with the pricing terms of the contract. At the conclusion of the audit, Dan determined that the general contractor was not performing proper due diligence before submitting pay applications for reimbursement. His findings were used for future project negotiations between the owner and the general contractor.

Residential Construction, Eastern US
Dan was appointed to refute an opposing expert in a matter between a general contractor and the owners of three high-end residential remodeling projects. He interviewed members of the contractor’s accounting teams, assessed internal controls, and performed invoice vouching tests to confirm the validity of project costs.


Gulf Coast Oil Spill
Dan supervised the client’s forensic accounting defense litigation support process in an overall effort to limit risk exposure and payment liability related to business economic loss and property damage claims from a $20B claims program. He wrote expert opinions to support appeal strategies, identified potential strengths and weaknesses in the opposing counsel’s arguments, quantified lost profits, and performed business valuation analyses on failed businesses. Dan also identified and prevented instances of fraudulent activity.

Dan participated in bi-weekly virtual roundtable discussions with appellate attorneys and the client CFO, discussing issues noted by his team and strategies for appealing claims. Dan, along with his team of over 30 forensic accountants, prevented more than $200M in illegitimate payments.


Upstream Drilling Solutions Company, Gulf Coast
Dan performed a comprehensive analysis of a $200M multi-entity conglomerate using data analytics to parse related party transactions and confirm profit entitlement. Dan prepared a comparative analysis of the independent contractors within each entity to rebut claims presented by the bankruptcy trustee. Further, Dan performed an analysis of macroeconomic factors, such as the monthly change in rotary rig counts and its impact on the client’s profitability during the 2014 – 2016 oil price collapse.


Medical Supply Procurement & Manufacturing Company, Gulf Coast
Dan performed a forensic analysis of personal protective equipment (PPE) procured during the COVID-19 pandemic for a prominent hospital in the Houston Texas area. Dan analyzed purchase orders and packing slips to reconcile PPE deliveries to a network of hospitals. Dan also calculated the weighted average cost of certain PPE products during a time of drastic price fluctuations. Dan further examined correspondence between parties regarding supply chain issues, warehouse capacity issues, and PPE donations at various points in time to rebut claims of missing PPE deliveries.


Apartment Complex, Gulf Coast
Dan investigated rent relief program payments received by tenants of a 700-unit apartment complex during the COVID-19 pandemic. He interviewed on-site employees to determine the veracity of internal controls and test document retention. Using Power Bi, Dan created data sets to cross-reference relief payments from multiple governmental and charity programs and linked this information to the internal resident ledgers. Dan’s analysis revealed the potential of over $500k in duplicate payments and suspicious activity regarding rental payments by management on duty.


Cryptocurrency Mining Presents Challenges, Opportunities for Oil & Gas Industry – August 4, 2021
Controlling Oil & Gas Emissions Carries Unique Benefits for Cryptocurrency Industry – October 22, 2021


2023 – Present OCI – USA
Houston, TX
Director, Forensic Accounting
2019 – 2023 HKA Global, Inc.
Houston, TX, US
Associate Director
2017 – 2019 Turner & Townsend
Houston, TX, US
Senior Consultant
2012 – 2017 BP America (DataBank IMX)
Houston, TX
2010 – 2012 Worley Catastrophe
New Orleans, LA
Senior Associate