Sam Hadley


Sam Hadley



VA CPA License # 14341

Sam Hadley has audit and accounting experience gained since 1987 with Cotton & Company and other organizations; she was elected a partner with the firm in October 1999. Sam has directed a number of the firm’s major audit engagements, primarily contract and grant audits, and performance audits. Additionally, she performs a variety of litigation support services to government agencies or government contractors, primarily related to construction claims or fraud allegations.

Sam has been instrumental in developing the firm’s litigation support practice area and has been an expert witness in support of and rebutting contractor claims, and has also has assisted contractors and owners (or their legal counsel) with claim preparation and other support surrounding termination, equitable adjustment claims, and fraud allegations.

Sam has directed numerous audits of government grantees and contractors, including financial, compliance, and performance audits. She has audited hundreds of contractor/grantee indirect cost rate calculations, as well as the application of negotiated/proposed rates to project costs. She has also worked with contractors and state and local governments to calculate/develop indirect cost rate proposals and implement accounting changes to adequately track and accumulate direct and indirect project costs. Audits include the application of Federal Acquisition Regulation (FAR) and Office of Management and Budget (OMB) cost principles, including opining on allowability of costs, making recommendations for cost savings, or determining allocability.

Sam has taught Accounting for Government Contracts at the George Mason University Small Business Development Center. This class focuses on educating contractors on government contract issues, developing adequate systems to accumulate indirect costs, and identifying and invoicing allowable project costs.

Sam received her Bachelor of Science degree in Accounting from the University of Wisconsin. She is a Certified Public Accountant (CPA)/Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), Certified Government Financial Manager (CGFM), and a Certified Construction Auditor and a Construction Control Professional (CCA and CCP).

She is also a member of the following professional organizations:

  • Association of Government Accountants (AGA)
  • Association of Certified Fraud Examiners (ACFE)
  • American Bar Association (ABA), Construction Forum, Public Law Division
  • National Association of Construction Auditors (NACA)