Accounts Payable - Vouchers (Not processed via Workflow) The attached document contains the following: Table of Contents Table 1 AP Vouchers..............................................................................................................................................................2 APA-01 AP-Enter Voucher (Incidentals w/multiple Phase/Category to OH/Job)-Without Workflow .........................2 APA-02 Enter Voucher with Term Discount (earned)-Without Workflow................................................................. 86 APA-03 Enter Voucher with Term Discount (lost)-Without Workflow.................................................................... 143 APA-04 Enter Voucher with Inter-Company Transaction-Without Workflow......................................................... 223 Table 2 APA-05 Delete Unposted Voucher ...........................................................................................................................2 APA-06 Adjust Posted Voucher Distribution..............................................................................................................7 APA-07 Reverse Posted Voucher ............................................................................................................................67 APA-08 Review Check Status / Clearing Date (To Request a Copy of the Canceled Check) .................................84 APA-07 Change Voucher Status (Approved to Hold) ...............................................................................................88 APA-08 Change Voucher Status (Hold to Approved) ...............................................................................................96

Accounts Payable - Request for Payments (Not processed via Workflow) The attached document contains the following information: Table of Contents AP Request for Payments.............................................................................................................................................................. 2 APJA-01 Enter Subcontract Request for Payment- Voucher (Without Workflow)...........................................................................2 APJA-02 Delete Unposted Request for Payment ...........................................................................................................................38 APJA-03 Reverse Posted Request for Payment..............................................................................................................................50 APJA-04 Retainage Release-(Without Workflow) Use for Subcontracts Converted from E1 not Managed in Textura ..................73 APJA-05 Enter Joint Payee after RFP has been Entered (Includes Splits from Textura) .............................................................112 APJA-06 Change Voucher Status (Approved to Hold) ..................................................................................................................126 APJA-07 Change Voucher Status (Hold to Approved) ..................................................................................................................138 APJA-08 Managing Paid when Paid (PwP) ...................................................................................................................................157

Joint Check - Special Payment Instructions Form  The attached form must be completed and submitted to Corporate AP to process a joint check. See separate document for specific steps in entering a split payment in CMiC and Textura. Also attached is an example of the documents that need to be submitted to Corporate AP to process a Joint Check for a subcontract managed in Textura.

Letter for Vendors & Subs - How to Submit Invoices or RFP The attached letter can be sent to vendors and subs new to the Swinerton invoice submittal process. Attention Vendor/Subcontractor:  5 easy steps to get your invoice paid   To help expedite payments, we ask that you take a few minutes to make sure your records are updated with our latest information.   #1) ELECTRONIC INVOICE delivery is the preferred method of submitting billings to Swinerton. Invoices are to be sent in pdf file format with only one invoice per pdf file. No other electronic format will be accepted. Please send invoices to:   eInvoice@Swinerton.com   #2) if eInvoice is not an option for you, PAPER COPIES need to be mailed to: 2300 Clayton Road Suite 800 Concord, CA 94520    NOTE-only submit invoices once, either electronically or via paper. Please do not submit multiple copies.   #3) VERY IMPORTANT: Subcontractors utilizing TEXTURA for contract billings should continue to follow that current process. Do not send a duplicate billing copy to eInvoice.   #4) the following information is REQUIRED on each invoice submitted to Swinerton:   Job Number or Department Number Contract/ PO number (where applicable)   #5) all other questions and CORRESPONDENCE (including phone calls) should continue to be sent to the jobsite/division office that you currently have on file, not Corporate AP.   The Swinerton Finance team thanks you for your cooperation!

Dear Vendor/Subcontractor:   IMPORTANT: Effective immediately, our billing address has changed for the following companies within our organization: Swinerton Builders Swinerton Incorporated Concrete Services Swinerton Management and Consulting   Note: This will exclude all payment requests that are submitted online through our Textura platform. This electronic process will remain unchanged.   To further gain in efficiency and service quality, our company is launching a shared Accounts Payable Services Center located at: 2300 Clayton Road, Suite 800 Concord, CA 94520   All invoices and payment requests must be sent to this new address effective immediately. (Note: All other correspondence should continue to be sent to the jobsite or division office that you currently have on file.) Our Accounts Payable experts are very excited about the enhancement and look forward to assisting you from our new location.   Please update your records to reflect the billing address change. ************************************** In addition, to help us minimize our response time we ask that all future invoices and correspondence reflect the following very important information:   · Swinerton team member’s contact name, · Swinerton Project Number, · Swinerton Project name or service site, · Contract number, service request, or purchase order if applicable.   By including these items on all invoices and correspondence, we will be able to streamline the invoice approval process and facilitate faster payments to our vendors. Your contribution to this effort is very much appreciated. ************************************** Please change your records to reflect our new invoice requirements, and direct all future invoices to the mailing address found above (or send electronic versions to eInvoice@Swinerton.com).   You are of great value to our company.   Sincerely, Paula Mortensen Corporate Accounts Payable Manager Tel: 925-602-6439 eInvoice@Swinerton.com

How to Attach Documents to Vouchers Overview: How to attach document to voucher Documents can be uploaded and attached to vouchers using the Voucher/Registry Query. This feature can be used to attach copies of invoices not processed via workflow such as expense reports or for supplemental information for invoices processed via workflow. Items to Note: v These are not private documents. Once uploaded, they are viewable by the entire                              company. v This feature is not intended to be used in place of your Project File requirements. v You cannot upload to images still in workflow (Type = R). It must be a voucher (Type = V)                  but it does not have to be posted. v At this time, only one document can be attached to a voucher. If you need multiple                            documents, you will need to scan into one file and upload. See Revisions below. From Enterprise: (Project Management – See below)   1) Click Accounts Payable 2) Click Query 3) Click Registry/Voucher Query   Continue to Step 4   From Project Management:   1) Click Budget & Cost Management 2) Click Job Cost AP & AP Queries & Logs 3) Click AP Invoice Query – All 4) Query the invoice you wish to attach a document and click the icon in the top, right corner.   5) Click Browse and locate file to upload 6) Click Upload & Close   You must now query your invoice again. If you do not close your screen F11, F11, F12 will re-query the invoice. 7) Once the invoice has been queried, an icon will appear on the left-hand side of the item. Double click on the icon and Image Manager will open and your attachment         can be viewed. Uploading Revisions   At this time you cannot upload multiple documents to a voucher. If you need additional information uploaded, you will need to scan all documents into one file and revise the current attachment. 1) Query Invoice you need to revise and click the icon in the top, right corner. 2) Click Browse and locate file to upload 3) Click Upload 4) You will get the pop up box shown above. Click Revision     Do not use Addendum. This is for future use and has no functionality. 5) Click Close   You must now query your invoice again. If you do not close your screen F11, F11, F12 will re-query the invoice. 6) Once the invoice has been queried, an icon will appear on the left-hand side of the item. Double click on the icon and Image Manager will open and your attachment          can be viewed. Note below:  If you click on Previous Uploads, it will show all documents that have been attached but you cannot open them from this location.  Once a document is revised, it is no longer available.

Manual Checks One person from each division is now responsible for tracking, logging and submitting paperwork to A/P.    Positive Pay A best-practice deterrent to check fraud, positive pay involves daily reconciliation of a company's issued checks to checks presented for payment to the company's bank. The company sends a daily data file of issued checks to the bank. The information in the data file includes check number, amount and date, bank and account information. Checks presented for payment are compared to the checks-issued file; those that fail to match are rejected.   Due to our new Positive Pay process, the daily check log (M:\Teams\AcctngShare\SB\Daily Register\New Entries) needs to be updated the same day that a check is used or spoiled (voided).  At 2 p.m. each day the information is taken from this spreadsheet and provided to the bank. If a check is not logged, and the bank is not made aware the issued check, *funds will not be released by the bank (aka. ‘Positive Pay Exception’).  The payment will be denied.      Manual Check Procedures   1) Type the manual check and fill in completely, including but not limited to:        a. List each invoice individually        b. Invoice or pay app number (exactly as entered in CMiC)        c. Dollar amount for each invoice being paid        d. Business Partner number (must match number used for entry in CMiC) 2) Immediately scan a copy of the manual check and back up to corporate A/P 3) Log check into the SB Manual Check Register (M:\Teams\AcctngShare\SB\Daily Register\New Entries) 4) Photocopy the entire package for your records        a. The Swinerton Subcontractor Payment Request Form (if applicable)        b. All invoice or pay app back up (from the vendor or subcontractor)        c. Conditional release (if applicable) 5) Forward the following originals to corporate A/P by the next business day:       a. Yellow copy of the manual check       b. Subcontractor Payment Request Form (if applicable)       c. The original invoice or pay app       d. Conditional release (if applicable) 6) Manual checks issued as NTE (Not To Exceed) need to be logged as such so usage of the physical check can be tracked. As soon as the dollar amount is identified, the check needs to be re-logged on the spreadsheet. This is the only way Corporate AP will be able to report the check to the bank and avoid Positive pay Exceptions, as listed above*.   Manual Check Tracking Each day at 2 p.m. the daily register will be “refreshed” and cleared for new entries.  The previously logged manual checks will then be found in the outstanding log (M: \Teams\AcctngShare\SB\Outstanding Checks\Current List). The Outstanding listing will be broken down by division and will be updated as A/P receives the original back up, as the check is entered in the system and when the check has cleared the bank.  In this log, division accountants will have viewing access only and will not be able to update information.  Only Corporate Accounting will be able to change the status of outstanding checks. It is each division’s responsibility to review the log and to provide any missing paperwork or information to A/P in a timely manner.  Any spoiled or voided checks must also be accounted for.  Original checks need to be forwarded to A/P where they will be logged and kept in a permanent file.     ** PLEASE NOTE: Any manual check that is $50,000 or greater requires you to notify the A/R Manager or the A/R Staff Accountant prior to the check being released.     * * * Any manual check or Early Release of Payment that exceeds $500,000 must be approved by the Corporate Controller or the Operations Controller.   Subsidiaries/Affiliates – in both instances above, please notify your Controller I

Zero Check Requests - Instructions and Form  Corporate AP is not actively reviewing and clearing the open payables. The job accountant must notify AP when multiple line items are ready to be cleared with a zero check. Please take the time to review your jobs… The attached form must be completed and submitted to Corporate AP to process zero checks to clear open payables. 

Check Request - Special Payment, Urgent Payment, Early Release The appropriate Check Request must be completed in full and submitted to Corporate AP when for payments to disbursed outside of the normal payment process.   Attached are the following check requests: Special Payment Instructions Urgent Payment Form Early Release of Payment Request Form