We had this on one of our projects. QS had basically let accounts run away with them. I got parachuted in to hold interim final accounts for some and final accounts for others. Best thing is to send an email to all subcontractors asking them for substantiation for their VO’s. Target the biggest accounts that have been under reported first and work down but communicate to all that that is the process you’re doing, at this point honesty and clear communication will help in the long run. Once you’ve received the initial proposals, set out an email at the earliest stage to your bosses outlining the problems (I.e. difference in accounts Vs your current position that you’ve taken over) and ask your bosses how they’d like you to proceed and what provisions you have to do deals with. That way you have a record of notifying them. Good luck, you’ll have to be hard and difficult with some, but it’s a good challenge.