Road work consists of 55% of construction nationally. States account for 70% of this total with municipalities accounting for 15% and county governments for 10%. Most heavy and highway construction companies acquire business by bidding on fixed cost or modified fixed cost contracts. Larger firms often win a general contractor bid and then sub-out to local contractors. The work is highly seasonal which can create cash flow concerns. State/governmental procurement laws apply and add to the complexity of winning the bid process. J.H. Cohn helps contractors in this segment to better manage their cash flow and enhance efficiency to improve the bid process, and provides the financial guidance to help them create strong financial statements for superior access to surety/bonding resources.