Independent contract management, cost and commercial assurance specialists for capital projects, major infrastructure, and operational programmes.

MJA helps clients and delivery partners manage costs, strengthen commercial decisions and build the capability to deliver across projects, programmes and portfolios.

Practical commercial support and independent enterprise assurance

MJA helps clients and delivery partners manage costs, strengthen commercial decisions and build the capability to deliver across projects, programmes and portfolios. We combine practical commercial support with independent assurance, tailoring our services to the scale, risk and complexity of each assignment, from focused reviews to support across major portfolios.

Our work spans cost and contract management, open-book cost verification, ledger review and auditing Defined Cost under NEC contracts, testing costs against contractual requirements and supporting evidence to strengthen transparency, accountability and value for money.

Our wider assurance services include acting as Alliance Auditor, scrutinising alliance costs, commercial arrangements and performance, and delivering enterprise assurance as an Enterprise Assurance Team under Project 13, with independent assessment, testing and scoring across all lines of defence. Across our work, we turn findings into practical action, support continuous improvement and build client capability, maintaining clear responsibilities and reporting routes that preserve independent judgement.

Assurance put into practice.

Hinkley Point C

Designed and implemented commercial assurance and cost verification processes, supporting the transition from FIDIC to NEC across £6bn+ of civils delivery, operations and professional services work.

Southern-Renewals-Enterprise

Southern Renewals Enterprise

With executive sponsorship, MJA designed and implemented assurance across the Enterprise’s delivery and cost outputs for contract years 1 and 2. We then helped strengthen partner and project assurance capability and embed a forward programme for years 3–5 and beyond, designed to continue through Control Periods 7 and 8.

REAL Alliance

Independent cost assurance and commercial advice for the Project Alliance Board, including target cost review and investigation of cost issues.

Assurance from the start and throughout delivery

We help clients establish assurance from the outset and use it throughout delivery. We assess how governance and commercial controls work in practice, test evidence and score performance against agreed criteria. We work with clients to address gaps, track improvement actions and check that changes are effective, giving leaders a clearer basis for decisions.

Our expertise combines quantity surveying and contract management, including NEC, with accountancy, open-book cost review and ledger analysis as a full service. We provide hands-on commercial support from procurement and day-to-day delivery through to final account and claims resolution, helping teams apply assurance findings to the decisions and pressures they face.

Building client capability through delivery

Our team brings senior commercial and project leadership experience from both client and contractor organisations. Through coaching, shared tools and knowledge transfer, we help clients strengthen their own judgement, controls and assurance capability. The aim is lasting improvement that teams can sustain in everyday delivery.

Strengthen your commercial decisions and delivery

Talk to MJA about practical commercial support, alliance or enterprise assurance, and building the capability of your team.

How we can help

Practical commercial support and independent assurance for infrastructure delivery.
We help clients and delivery partners manage costs and contracts, strengthen assurance and build their own capability.

Our support ranges from focused assignments to alliances and wider portfolios.

01

Cost Management

Establish an assured cost baseline to support confident commercial decisions. We prepare and review estimates, budgets and forecasts, undertake open-book and ledger reviews, and verify Defined Cost under NEC contracts against contractual requirements and supporting records.

This provides a dependable basis for reviewing overhead allocation and recovery, testing profit and incentive calculations, and assessing the impact of change and risk. We help teams use the findings to manage expenditure, strengthen cost controls and build their own capability.

02

Estimating Assurance

Build confidence in the estimates that underpin your investment and delivery decisions.

We provide independent estimating assurance across projects, programmes and portfolios, from focused reviews to ongoing support at key approval stages. We test scope coverage, estimating methods, quantities, rates and assumptions, alongside allowances for inflation, risk and uncertainty. We assess the supporting evidence, benchmark costs where appropriate and examine whether estimates reflect design maturity, delivery schedules and commercial arrangements.

Our reviews explain how much confidence decision-makers can place in an estimate, identify gaps and prioritise practical improvements. Working with client teams, we strengthen estimating processes and capability, supporting realistic budgets, informed approvals and dependable cost baselines.

03

Contract Management

Keep contracts working effectively throughout delivery. We support NEC, Project 13, Alliance Agreements and other contract forms, helping clients and delivery partners manage their obligations, protect their commercial position and maintain clear records through contract administration, payments, change and final accounts.

For major projects and programmes, we can integrate an assurance manager or team into the contract management function, with clear responsibilities and reporting routes that preserve independent judgement.

We help teams identify issues early, test compliance and act on findings, strengthening day-to-day commercial control and building client capability.

04

Commercial Assurance

Build confidence in your costs, controls and commercial decisions through independent, proportionate assurance. We support projects, programmes and portfolios of all sizes, from focused reviews to assurance across an enterprise.

Our work includes open-book cost verification, ledger review and auditing Defined Cost under NEC contracts, alongside assessment of commercial arrangements, controls and performance. We also act as Alliance Auditor and deliver enterprise assurance as the Enterprise Assurance Team under Project 13, providing independent assessment, testing and scoring across all lines of defence.

We turn findings into practical improvements and share knowledge to build client competence and confidence, with clear responsibilities and reporting routes that preserve independent judgement.

05

Commercial Assurance Design and Implementation

Build assurance into everyday delivery, with systems that work for your people, contracts and commercial decisions.

We design new assurance arrangements and review and redesign those that are ineffective, fragmented or no longer fit for purpose.

Across projects, programmes and portfolios, we tailor governance, controls, assessment criteria, testing and reporting to the scale, risk and complexity of the work.
This includes practical processes for open-book cost verification, ledger review and Defined Cost assurance under NEC contracts, with clear responsibilities across all lines of defence including those also defined within Alliance and Enterprise models.

Working alongside client teams, we implement improvements, test their effectiveness and refine the approach. Coaching, shared tools and knowledge transfer build the competence and confidence to sustain effective assurance.

06

Trusted Adviser and Critical Friend

Bring experienced, independent judgement to important decisions across projects, programmes and portfolios.

We provide constructive challenge and practical advice, from focused commercial reviews to ongoing support for leaders, delivery teams and funders. Our work covers procurement and tendering, design management/maturity reviews, value engineering, claims resolution and support for internal audit, alongside critical friend reviews at key decision points and targeted interventions where delivery or commercial performance is under pressure. We test assumptions, examine evidence and help teams agree clear, prioritised actions, following through to assess whether those actions address the underlying issues. O

ur advice is proportionate, explained in plain English and focused on strengthening decisions, building client competence and confidence, and achieving sustainable improvement.

Need a clearer view

Talk to MJA about your costs, contracts or commercial or delivery decision.`