Pass-Through Costs and Markup Control Guide

Control vendor pass-throughs (materials, freight, subcontractors, fees) so you don't quietly pay margin on top of margin.

Run the OperationGuide30 min

Primary outcomes:

  • Cost reduction: reduces markup leakage and undocumented charges
  • Risk mitigation: improves auditability and reduces disputes

Beginner truth: Pass-throughs are where vendors "get paid twice" unless you require evidence.

Pass-throughs in plain English

A pass-through is any charge where the vendor is paying someone else (or buying something) and billing you.

Examples:

  • materials/parts
  • subcontractors
  • freight/shipping
  • permits/fees
  • rentals (lifts, dumpsters)

The control system (simple)

  1. 1Define what pass-throughs are allowed
  2. 2Define required documentation (receipts/invoices)
  3. 3Define markup rules (cap or none)
  4. 4Make invoices matchable (line item + evidence)
  5. 5Dispute fast and track credits to completion

Templates

Allowed Pass-Throughs Table

Define what's allowed and documentation requirements

Pass-through typeAllowed?Required evidenceMarkup allowed?Notes
Materials/parts(Y/N)(define)(define)
Subcontractors(Y/N)(define)(define)
Freight(Y/N)(define)(define)
Permits/fees(Y/N)(define)(define)
Rentals(Y/N)(define)(define)

Pass-Through Invoice Checklist

Verify every pass-through invoice

Pass-Through Invoice Checklist

- Pass-through line item is clearly labeled
- Vendor provides original receipt/sub-invoice
- Dates and quantities match the work
- Markup applied matches contract rules (or none)
- No duplicate receipts
- Subcontractor charges match approved scope/CO (if required)

Pass-Through Tracker

Track all pass-through charges

DateVendorInvoice #TypeAmountEvidenceMarkup %Compliant?Action
(add rows as needed)

Dispute Email (pass-through)

Template for disputing non-compliant pass-through charges

Subject: Dispute: undocumented or non-compliant pass-through charges — Invoice [#]

Hi [Name],

We are disputing the pass-through charges on Invoice [#] because:
- [missing receipt / markup exceeds agreed cap / not in scope / duplicate]

Please provide:
- original receipt/sub-invoice
- explanation of markup calculation (if applicable)

Until resolved, we will approve payment for the undisputed amount only.

Thanks,
[Name]

Definition of Done

  • allowed pass-through categories are defined
  • required evidence is consistently enforced
  • markup rules are explicit and checked
  • disputes close with credits actually applied

Change log

v1.0 (2026-01): Latest release