Contents of this page:

• Associations, Conferences, Training, and Research Institutes
• Coding Standards
• Consultants - Generalists and Recovery Auditors
• Consultants - Telecommunications and Utilities
• Consultants - other specialized areas
• Consultants - Construction Audits
• Consultants - Cost Containment
• Consultants - Cost Segregation
• Consultants - Freight and Delivery Bills
• Consultants - Insurance Premiums
• Consultants - Legal Fees
• Consultants - Liquor Audits
• Consultants - Media Audits
• Consultants - Oil and Gas Joint Venture Audits
• Consultants - Travel and Entertainment Expense
• Consultants - Business Process Outsourcing
• Information Reported to Government
• Government Procurement
• Procurement Cards
• Software for overpayment reviews
• Publishers of print and software products for payables professionals

• Accounting Software
• Billing, Collections, Credit Management, and Accounts Receivable
• Data Mining
• Electronic Evidence and Records Retention
• Financial Statements and Other Data about Firms
• Improper Payments
• Property Tax Records and Appraisal
• Sales, Use, Excise, and Transaction Taxes
• Telecommunications
• Unclaimed Property and Escheat Law
• Will Yancey's Home Page

Maintained by ACLR. Please e-mail your suggestions for additions and changes to wyancey@aclrsbs.com.

Associations, Conferences, Training, and Research Institutes

• Accounts Payable Management Benchmarking Consortium
• Accounts Payable Now &Tommorrow ...Crystallus, Inc.
• Acquisition Community Connection ...US Department of Defense (DoD) - Defense Acquisition University (DAU)
• Acquisition Center of Excellence (ACE) for Services
• American Institute of Certified Public Accountants
• American Payroll Association
• American Production and Inventory Control Society (APICS)
• Association of Certified Fraud Examiners
• Association for Financial Professionals
• AuditNet
• Center for Advanced Purchasing Studies (CAPS) ...at Arizona State University
• Chartered Institute of Purchasing & Supply ...based in United Kingdom
• Construction Financial Management Association
• Council of Logistics Management
• EDIFICE ...European RosettaNet user group
• Electro-Federation Canada (EFC)
• ePayNews ...Trintech Group
• Freight Transportation Consultants Association
• Goodman and Associates ...Nat Goodman - payables seminars
• Government Audit Training Institute
• Institute for Customer Relationship Management (iCRM), Inc.
• Institute for Supply Management ...formerly National Association of Purchasing Management
• Institute of Internal Auditors
• Institute of Management Accountants
• Institute of Management and Administration (IOMA)
• IOMA Accounts Payable Conference and Exposition
• IOMA Managing Accounts Payable newsletter
• International Accounts Payable Professionals, Inc. (IAPP)
• IAPP local chapters
• North Texas IAPP chapter
• Oregon IAPP chapter
• International Compliance Association
• International Computer Negotiations, Inc. (ICN)
• ICN Workshops and Conferences
• International Federation of Purchasing and Materials Management
• International Purchasing and Supply Education and Research Association (IPSERA)
• Investment Management Institute
• Michigan State University - Global Procurement & Supply Chain Benchmarking Initiative
• MIS Training Institute
• National Association of Credit Management (NACM)
• National Association of Electrical Distributors (NAED)
• National Association of Judgment Recovery Specialists
• National Association of Purchasing Card Professionals (NAPCP)
• National Association of Purchasing & Payables (NAPP)
• National Association of State Procurement Officials
• National Association of Unclaimed Property Administrators
• National Contract Management Association
• National Electrical Manufacturers Association (NEMA)
• National Purchasing Institute...affiliated with Institute for Supply Management
• Petroleum Joint Venture Association ...Canada
• Procurement And Supply-chain Benchmarking Association
• RECAP, Inc. - Enhancing Accounts Payable
• RosettaNet.org ...standards-setting for electronics industry
• Shared Services & Outsourcing Network (SSON)
• Supply Chain Management Review
• Supply Chain Seminars
• The Accounts Payable Network
• Unclaimed Property Professionals Organization (UPPO) ... formerly Unclaimed Property Holders Liaison Council (UPHLC)
• US Bank Financial Supply Chain Conference

Coding Standards

• 1 EDI Source, Inc.
• American National Standards Institute (ANSI)
• Global Trade Identification Number (GTIN)
• Health Care Claims Coding ...Will Yancey's links
• Merchant Category Code (MCC) ...International Standards Organization ISO 18245
• Application for Merchant Category Code ...International Standards Organization Technical Committee 68 (TC68)
• National Institute of Governmental Purchasing (NIGP) codes ...maintained by Periscope Holdings, Inc. (formerly Simonton Enterprises)
• North American Industry Classification System (NAICS)  ...US Bureau of Census
• Standard Industrial Classification (SIC) ...US Department of Labor
• United Nations Standard Products and Services Code (UNSPSC)
• United Nations Trade Data Interchange Directory ...UN/EDIFACT
• United States Standard General Ledger (SGL) ...standard chart of accounts for US federal government agencies
• Universal Code Council, Inc.
• Electronic Product Code (EPC)
• Universal Product Code (UPC)

Consultants - Generalists and Recovery Auditors

Directories of Recovery Audit Firms

• Find Recovery Auditors.net ...Rich Lanza's links
• Rich Lanza's Blog
• Google Directory - Recovery Audit
• Searchbug Directory - Recovery Audit
• Volta.net Business Directory - Recovery Audit

Recovery Audit Firms in Alphabetical Order

• 2nd Edison Inc.
• Accounts Payable Recovery Services, Inc. ...merged into PRG-Schultz
• AmeriSystems
• APEX Analytix ...formerly JBA Consulting
• AP Insights
• A/P Logic
• A/P Recovery, Inc.
• A/P Review Inc.
• Audit Recovery, Inc.
• Audit Recovery Group International (ARGI)
• Audit Technologies
• Audit Technology Group, LLC
• Audit Technology Solutions
• Auditeck Inc.
• Auditing & Consulting Professionals, Inc. (ACP)
• Automated Auditors, LLC
• Berman Goldman & Ribakow LLP
• Blumer CPAs ...H. Marcus Blumer CPA PC
• Bottom Line Associates, Inc.  ...merged into PRG-Schultz
• Bottom Line Enhancement Services International, Inc. ...acquired by APEX Analytix
• Bottom Line Recoveries, LLC
• BoozerScott & Company ...merged into CTMI
• Broniec Associates, Inc.
• Business Strategy, Inc.
• Cambridge Consulting Group
• Capistrano Group, Inc.
• CJ Audit
• Commercial Cost Control, Inc.
• Comprehensive Payment Recovery Services, LLC
• Connolly, Inc.
• Consortium Three
• Contract Management Strategies ...healthcare audit specialist
• Corporate Audit Partners ...founded by Neil Loder
• Cost Cutting Analysts, Inc.
• Cost Recovery Solutions, LLC
• Cutting Edge Solutions, Inc.
• Donally Recoveries, Inc.
• Eagle Associates
• Ed Mehlman & Associates
• Financial Recovery Alliance Corporation
• Financial Review Services (FRS)
• F.R.E.E., Inc.
• GALOSI
• GMG Recovery Services
• Horn & Associates, Inc.
• Hungerford Vinton, LLC
• Integrated Payment Solutions WorldWide (IPSWW)
• JBA Consulting  ...renamed APEX Analytix
• JPD Financial
• Jefferson Wells International ...(formerly AuditForce), now a unit of Manpower, Inc.
• Kirix Corporation
• KPMG
• Kraft Goup Ltd. ...Charles Kraft
• Lexona (PGI) Ltd ...United Kingdom
• Loder, Drew & Associates, Inc ...merged into PRG-Schultz
• Meridian Global Services
• Moody Associates, PA
• National Accounts Payable Auditors, Inc. (NAPA)
• Omega Group, Inc.
• Overcharge Recovery Group ...Susan Friday & Associates
• Overpaid Payables Recovery, Inc. (OPR)
• P2P Audit Solutions, Inc.
• Payables Consulting Services, Inc.  ...Canada
• Pinpoint Profit Recovery Services
• PRGX...formerly PRG-Schultz International, Inc.
• PRS International  ...merged into PRG-Schultz
• PricewaterhouseCoopers - Payables Analysis and Refund Recovery (PARR)
• ProAudit
• Profectus ...Australia
• Professional Auditing Services of America, Inc.
• ProfitKeeper LLC
• ProfitLineCo.com
• Profit Recovery Systems
• Profit Technologies Corporation
• Profit Search Inc.
• Protiviti, Inc. ...a subsidiary of Robert Half International
• RECAP, Inc.
• Recapture Consulting, Inc. (RCI)
• Recovery Hounds LLC
• Recovery Partners, LLC
• Recovery Services International, Inc.
• Resource Management Services, Inc.
• Revenew International ...acquired by Profit Technologies Corporation
• Recovery+Solutions, Inc. (RSI)
• RichLanza.com ...Richard B. Lanza
• RMI Review Services
• Robert Beck & Associates ...merged into PRG-Schultz
• Robert Half Management Resources
• Roy Greene Associates ...merged into PRG-Schultz
• RTA Revenue Recovery Services
• SG & Associates
• Sigma Management Group, Inc.
• SKR Recovery Auditing
• Stout Causey Consulting
• Tayug Hong Kong Limited
• Technology Insight Corporation
• The Omega Resource Group
• The Payables Group
• The Profit Source, LLC
• Thomas Group, Inc.
• Weisman and Associates, Inc.

Consultants - telecommunications and utilities

• Accucom
• AlphaOne Enterprises
• American Association of Telephone Auditors (AmTelAudit)
• Anilix
• Asentinel
• Audits and Investigations, LLC
• Auditel, Inc.
• AuditHead
• Audit-Tel
• Avema
• Avema Global Alliance
• Bill Correctors, Inc.
• BottaBoom
• BSNS
• Business Strategy, Inc.
• CACC, Inc. ...Carolyn Arnold Communications Consultant
• Communication Sciences, Inc.
• Control Point Solutions
• Cooper & Associates
• Corporate Cost Cutters, LLC
• Corporate Purchasing Solutions (CPS)
• Cost Control Associates, Inc.
• CRG Telecom, Inc. ...Cost Reduction Group
• CSD, Inc.
• Data Drillers
• Dietrich Lockard Group, Inc.
• Ed Mehlman & Associates
• Eisenhut & Associates
• Gibson Consulting Group
• Global Sourcing Group
• Hanks & Associates
• Integrity Business Services, Inc.
• Intelligent Bills
• ISI Telemanagement Solutions, Inc.
• JWT Group
• LPB Energy Consulting ...Dallas and Houston
• Mass-Tel Communications
• MBG Expense Management, LLC
• MDSL
• Meridian Vendor Management ...United Kingdom
• MobilSense, Inc.
• MySalesTax.com
• Overcharge Recovery Group ...Susan Friday & Associates
• Pinnacle Bay Resource Group, Inc.
• Prettyman & Associates
• Profitline.com
• Profit Line Expense Recovery Services
• RecoveryRefunds
• RFD Systems
• Stonegate Consulting, LLC
• Swartz Consulting, LLC
• Tangoe
• TechCaliber Consulting (TC2)
• Telapprise
• TelAssess
• Tel-Com Consulting, LLC
• Telecom611
• Telecom Corporation
• Telecommunications Resources of New York, Inc.
• Telecom Management, Inc.
• Telecom Resources International, Inc.
• Telecom Solutions Group, LLC
• Telegistics, Inc.
• Telemanagment Audit-Tel
• TeleTruth
• Teligence
• Telwares
• Telytics, Inc.
• The BAZ Group, Inc.
• The Michael Group
• The Seideman Company
• Validas
• Veramark
• Vercuity
• VGS Associates
• VOCIO
• W.C. Sprunk and Associates
• Weisman and Associates, Inc.

Consultants - other specialized areas

Construction Audit Consultants

• Commercial Cost Control, Inc.
• ConstructionAudits.com
• Kelly Business Consultants, Inc.
• R. L. Townsend & Associates, Inc.

Cost Containment Consultants

• Alliance Cost Containment ...by Cost Containment Solutions, Inc.
• American Management Services, Inc.
• Austin-Tetra
• CGI Group - Spend Management Solutions
• Contract Management Strategies ...healthcare audit specialist
• Cost Containment Solutions, Inc.
• Cost Cutting Analysts, Inc.
• Expense Reduction Consulting, Inc.
• ERC Franchise LLC
• George S. May International Company
• International Computer Negotiations, Inc. (ICN)
• Profit Technologies

Cost Segregation Studies

• Asset Management Resources
• Cost Segregation Company, Inc.
• Cost Segregation Study, LLC
• Cost Tech Consulting
• DASI Consulting Corporation
• Gagnon Group
• iParametrics, LLC
• KBKG, Inc.
• Marvin F. Poer & Company
• O’Connor & Associates
• Woods & Associates, LLC

Freight and Delivery Bill Audit Consultants

• ACCUSHIP
• ADCCO Inc.
• Astra Logistics Services
• BirdDog Solutions Inc.
• Berman, Blake Associates, Inc. (BBA)
• Data2Logistics
• Ed Mehlman & Associates
• Freight Capital Partners
• Freight Revenue Recovery of Miami, Inc.
• Paul L. Broussard & Associates, Inc.
• Platinum Equity
• Sigma Management Group, Inc.
• Steelhead Finance
• TAG/ICIB Services
• Trans Tech Solutions

Insurance Premiums

• VTAudit

Legal Fees

• National Association of Legal Fee Analysis (NALFA)

Liquor Audits for Bars and Restaurants

• Alcohol Controls
• American Beverage Licensees (ABL)
• Bar Cop Software
• BEVINCO
• National Alcohol Beverage Control Association (NABCA)
• Pacific Beverage Controls

Media Audit Consultants

• Hawk Media, Inc.
• Media Audits
• Media Solutions
• Media Treks

Oil & Gas Joint Venture Audit Consultants

• Al E. McClellan & Company, LLC
• Council of Petroleum Accountants Societies (COPAS)
• Dowwest Management Accounting Ltd. ...acquired by Pandell Technology Corporation
• Malone Petroleum Consulting
• Martindale Consultants, Inc.
• OGC Consulting
• Petroleum Comptroller Services, Inc.
• Richard Ellis & Associates (REA)

Travel and Entertainment Expense Consultants

• Corporate Lodging Consultants, Inc. (CLC)
• Corporate Travel Management Consultancy ...United Kingdom
• TravelPort

Waste Disposal Bill Audit Consultants

• Cost Recovery Associates 

Consultants - Business Process Improvement and Outsourcing

• 2ndEdison
• Aberdeen Group
• Accenture
• ActiveStrategy, Inc.
• ACS ...Affiliated Computer Services, Inc.
• Automatic Data Processing, Inc. (ADP)
• ADP Major Accounts Division
• Alvarez & Marsal LLC
• Analytics, Inc.  ...purchase coding process
• Answerthink Inc.
• Auditel Inc.
• Austin-Tetra
• B2BCFO
• Bayberry Associates ...cash management consulting
• BearingPoint ...formerly KPMG Consulting
• Booz Allen Hamilton - Auditing & Financial Management Services
• BPM Outsourcing
• BSNS
• Castleton
• Clarium
• Clarkston Consulting
• CSC ...Computer Sciences Corporation
• Datamatics Technologies Ltd.
• EDS Business Process Outsourcing ...acquired by Hewlett-Packard
• eiStream
• Everest Group
• FirmBuilder.com ...Michael F. Corbett & Associates, Ltd.
• Fiserv, Inc.
• George S. May International Company
• Global DM
• Global Payments
• Hackett Group
• Hammer and Company
• Hi-Tech Export
• IBM ...International Business Machine
• Insight Management Group
• International Computer Negotiations, Inc. (ICN)
• International Profit Associates / International Business Analysis (IPA/IBA)
• JP Morgan Chase Commercial Card Services
• Lester Inc.
• Morgan Chambers ...acquired by Equa Tera
• Nascent Systems
• Oriel Incorporated ...formerly Joiner Associates
• Outsource Partners International, Inc. (OPI)
• Outsourcing Management Services, LLC
• Outsourcing Solutions Inc. (OSI)
• PDA Services
• Perot Systems
• PricewaterhouseCoopers
• Rural Sourcing, Inc.
• Score Research
• SourceCorp
• Steven Bragg
• Supply Chain Consultants ...United Kingdom
• TALX
• The Outsourcing Insitute
• TPI ...Technology Partners International
• Tunnell Consulting
• US Bank Corporate Payment Systems
• Western Union Global Payment Solutions
• xansa ...acquired by Steria
• XRoads Solutions Group

Information Reported to Government

Internal Revenue Service guidance on information reporting and verification of Taxpayer Identification Numbers (TIN)

• Instructions for Form 1099-MISC
• Publication 2108-A for On-Line TIN Matching Program
• Taxpayer Identification Number (TIN) Matching

Consultants and Software for tax information reporting

• Balance Consulting Inc.
• eComply 1099 software ...published by Thomson Fast-tax, formerly CLR
• IRSCompliance.org

Government Procurement

• Acquisition Reform Network ...US federal government acquisition regulation
• Erroneous Payments Recovery Act of 2001, 107th Congress H.R. 2547, Added to Public Law 107-107, H.R. 2586, National Defense Authorization Act for Fiscal Year 2002, Title VIII, Subtitle B, Sections 811-819.  Full text available on http://thomas.loc.gov/.  Codified as 31 US Code sections 3561-3567, see http://uscode.house.gov/search/criteria.shtml Requires recovery audit programs for federal government agencies with contracts greater than $500 million per fiscal year.
• Improper Payments Information Act of 2002, 107th Congress H. R. 4878, Public Law 107-300.  Full text available on http://thomas.loc.gov/.   Requires each agency, for each program or activity with estimated improper payments exceeding $10 million, to provide with the estimate a report on agency actions to reduce such improper payments, including: (1) a discussion of the causes of the improper payments and results of the actions taken to address those causes; (2) a statement of whether the agency has the information systems and other infrastructure it needs to reduce such payments to minimal cost-effective levels and, if not, a description of the resources the agency has requested to obtain necessary systems and infrastructure; and (3) a description of the steps the agency has taken to ensure that managers are held accountable for reducing improper payments.
• Stanislawczyk, Marc, "OMB Issues Guidance on Recovery Audit Programs", 6(2) Procurement Law Advisor  http://www.arnoldporter.com/pubs/files/Stanislawcyzk-OMB_Guidance.pdf (May 2003).
• Office of Management and Budget, Memorandum M-03-07, "Programs to Identify and Recover Erroneous Payments to Contactors", http://www.whitehouse.gov/omb/memoranda/m03-07.html, (January 16, 2003). OMB guidance to federal agencies on the implementation of recovery audits required by the Erroneous Payments Recovery Act, 31 US Code sections 3561-3567.
• Tropicana Product Sales, Inc., Armed Services Board of Contract Appeals No. 52515,(October 29, 2002). Profit Recovery Group International conducted a recovery audit as a demonstration project under the 1996 National Defense Authorization Act. They identified Tropicana and 25 other contractors supplying armed services' commisaries that were not offering the same prompt payment discounts to the federal government those contractors offered to commercial customers.  The Armed Services Board of Contract Appeals ruled in favor of the contractors and rejected the government's recovery.  The decision is based on a legal analysis of the contract terms and government procurement policies.

Procurement Cards

• American Express corporate cards
• Bank of America card solutions
• Fifth Third Bank ...includes Fifth Third Processing Solutions (FTPS)
• J. P. Morgan Chase commercial card ...a unit of J. P. Morgan Chase, includes pcard operations acquired from FirstUSA and BankOne
• Commerce Bank purchasing cards
• Diners Club corporate cards
• MasterCard business solutions ...MasterCard is a publicly-traded company.
• National Association of Purchasing Card Professionals (NAPCP)
• ProCard Inc. ...acquired by TSYS
• Scotiabank commercial cards
• Synovus Financial Corp. ...parent of ProCard and TSYS
• TSYS ...formerly Total System Services (TSYS), a subsidiary of Synovus Financial Corporation
• U. S. Bank ...U. S. Bancorp
• VISA USA payment solutions ...VISA is privately owned by its member financial institutions.
• Wells Fargo payables solutions

Software for Overpayment Reviews

• ACBA Audit Software
• ACL
• Activedata for Excel ...from InformationActive Inc.
• AmeriSystems Software
• A/PEX Analytix ...formerly JBA Consulting
• Audit Technology Solutions
• Automated Auditors DupeDetector
• Caseware IDEA ...distributed and supported in the USA by Audimation Services, Inc.
• CashFlow Guardian
• Data Drillers ...software for telecom audits
• EZ-R Stats
• FirstStrike Recovery Audit Software ...Acquired by APEX Analytix
• Kirix ProfitPoint
• Payables Test Sets for ACL and IDEA ...Rich Lanza
• Quick Recovery Systems (QRS) ...affiliated with National Accounts Payable Auditors, Inc. (NAPA)
• WizSoft

Publishers of other print and software products for payables professionals

• 1099professionals.com ...Convey Compliance Systems
• 170 Systems
• About.com - Electronic Commerce
• Aceva Technologies
• Automatic Data Processing, Inc. (ADP)
• AFG
• American Software
• Ariba
• Austin-Tetra
• Avista Advantage
• Balance Consulting Inc.
• BasWare
• Bellwether Software Corporation
• BizManuals
• BMO ePurchasing Solutions
• Bottomline Technologies
• Captura, Inc.
• Cass Information Systems, Inc.
• CFO.com
• Concur Technologies, Inc.
• Convey Compliance Systems, Inc.
• CRISP Technologies Inc.
• Crystallus Inc.
• Accounts Payable Now &Tommorrow
• D & B ...Dun & Bradstreet
• Data2Logistics
• Databasics
• Defense Acquisition Deskbook
• diCarta
• Digital Designs, Inc.
• Diligent Software Systems, Inc....formerly Webango
• Direct Commerce, Inc.
• eBiz
• eCheck2000
• Electronic Payments Week
• Eli Research
• Epicor Software Corporation
• Epiq Technologies, Inc.
• Event Software, Inc.
• Expense Card
• Extensity / Geac
• FileNET Corporation
• Acenza Payables
• First Detroit Corporation ...information about debt collection agencies
• Fiserv, Inc.
• Freedom Group, Inc.
• Geac Computer Corporation
• Gelco Expense Management
• Goodman and Associates ...Nat Goodman - payables seminars
• i2 Technologies
• IBM
• ICG Consulting
• I-many
• Institute of Management and Administration (IOMA)
• Integrated Systems Technology, Inc.
• Integic Corporation
• Invensys
• iPayables, Inc.
• IPS of Boston
• Iron Mountain
• J. D. Edwards
• Kirix Corporation
• Lason, Inc.
• LEGATO Systems, Inc. ...acquired OTG Software
• Management Concepts - Acquisition & Contracting Publications
• Metaviewer
• MHC Companies
• Microsoft Great Plains Business Solutions
• MSS Group
• MyContracts.com
• Necho Systems Corporation
• Oracle
• Outsourcing Center
• Paisley Consulting ...acquired by Thomson Reuters
• Paychex, Inc.
• Payformance Corporation
• PayService.com, Inc. - Expense Visor
• Pegasystems
• PhoenixHecht.com
• Pilot Information Systems, Inc.
• PrintCheck.com/CheckSeal
• Progressive Business Publications
• ReadSoft
• SAP
• Siebel Systems
• Starr Software
• Systems Auditing Inc.
• ThomasNet ...directories of manufacturers
• Thomson eComply
• Thomson Fast-Tax
• Thomson RIA
• TradeCard
• Traq-wireless
• Tranmit ...acquired by Bottomline Technologies
• Trintech Group
• US Bancorp
• Valutech, Inc.
• Wiley
• Wonderware
• Xign Payment Services Network