Protiviti Capital Projects & Contracts Solution Introduction

1. Protiviti Capital Projects & Contracts Solution Introduction

2. Table of Contents Discussion Topics 3 Protiviti Overview 5 Protiviti Solutions Offerings 6 Protiviti’s Capital Projects and Contracts Practice Project Experience 7 Solution Leader Biographies 8 Appendix Typical Capital Project Risk Universe 12 13 Assessing Project Lifecycle Effectiveness 14 Project Risk Areas

3. Protiviti Overview • Protiviti (www.protiviti.com) is a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit. • Protiviti is a wholly owned subsidiary of Robert Half International Inc. (NYSE symbol: RHI) • Protiviti was launched in May 2002, when RHI reached an employment agreement with Arthur Andersen LLP to hire approximately 700 professionals from the firm’s U.S. practice. • Protiviti's highly trained, results-oriented professionals provide a unique perspective on a wide range of critical business issues for clients in the Americas, Asia-Pacific, Africa, Europe and the Middle East. • 6th Largest Business Consulting Firm • 3,000+ professionals • 1,000+ clients • 70+ offices in over 20 countries Protiviti’s clients include more than 35% of Fortune 1000 and Global 500 companies. We also work with smaller, growing companies, including those looking to go public, as well as with government agencies. Protiviti is one of the fastest growing consulting firms worldwide. Our revenues have increased from US $15 million in 2002, to US $452.7 million in 2012. Member firm, SizweNtsalubaGoobodo, with 10 offices in South Africa.

4. Boutique: • Responsive client service • Lack of SEC restrictions • Independent from attest & tax services • Better teaming with external auditors • Focus on core offerings • Fee flexibility • Big 4: • Methodologies & tools • Experienced professionals • Depth of risk consulting services • Financial & management stability • Recognized • Global presence Protiviti combines the strengths of your Big Four and Boutique alternatives . . . .without compromise Protiviti Overview Protiviti is the leading provider of truly independent risk and business consulting, and internal audit services with over 3,000 professionals in 70 offices worldwide. We offer a full spectrum of internal audit, consulting, technology, and corporate governance services. Our internal audit and risk consulting services trace their origins to the Big Four professional services firms, and many of our team members have Big Four consulting experience. Our internal audit practice originated in 1989 and we have invested millions of dollars in the development of internal auditing methodology, tools and people, which has prepared us to provide a broad spectrum of services across all industries, including the mining industry. We have made the investments, and our clients are the beneficiaries of our cumulative experiences. We firmly believe that our singular focus on providing internal audit and risk consulting services provides us with a major advantage in terms of focus, commitment, and the proven ability to effectively partner with our clients. Protiviti also offers our clients the advantage of independence. Our independence means fewer conflicts with all parties involved, now and in the future. Our market position We are the only risk consulting practice not affiliated with an external audit firm. This is a strategic advantage because our organization is the only company that brings the resources, quality and capabilities of the large accounting firms without the regulatory concerns or current market distractions. What makes us different In addition to our strong position in the market we bring a unique resource model. We draw on process experts who are identical in skills to the divested consulting arms of the Big 4 firms. Our Parent Company Protiviti is a wholly owned subsidiary of Robert Half International, Inc. (RHI), a leader in the professional services industry. RHI was founded in 1948 and has spent years creating a reputation for excellence in finding the resources companies need to achieve success. In it’s founding of Protiviti, RHI has dedicated itself to yet another dimension of client service with Protiviti’s project management skills, industry experience and risk consulting depth. The Protiviti “Difference”

5. Protiviti Solution Offerings Protiviti helps companies around the globe identify, measure, and navigate the risks they face within their industries and throughout their systems and processes using the proven value-add solutions summarized below. Finance & Accounting Excellence Risk & Compliance • Risk Strategy & Management • Compliance • Enterprise Performance Management • Finance Process Optimization • Financial Reporting Remediation & Compliance • IFRS • Financial Controls & Sarbanes Oxley Compliance • M&A Services • Enterprise Risk Management Business Performance Improvement • Supply Chain • Capital Projects & Contracts • Loss Prevention • Revenue Risk • Enterprise Business Intelligence • AP Recovery Services Information Technology Effectiveness & Control Internal Audit & Financial Controls Litigation, Restructuring & Investigative Services • Business Continuity • IT Governance & Risk Management • IT Process Improvement • Security & Privacy Management • Application Controls Effectiveness • Enterprise Information Management • E-Discovery • Audit Committee Advisory • IT Audit Services • Internal Audit Co-sourcing • Internal Audit Full Outsourcing • Internal Audit Quality Assurance reviews • Internal Audit Technology / Tool implementation • Internal Audit Transformation • Start-up & Development Advice • High Value Auditing • Data Mining & Analytics • Financial Controls & Sarbanes-Oxley Compliance • J-SOX Compliance • Corporate Restructuring & Recovery • Financial Investigations • Fraud Risk Management • Litigation Consulting • M&A Services

6. About Protiviti’s Capital Projects & Contracts Practice • Our Capital Projects & Contracts (CP&C) team of finance, accounting, engineering, procurement, construction, and technology experts help organizations better align business processes, people and technology to maximize capital project performance. Our experienced professionals use proven methodologies to assist companies in identifying, measuring and mitigating the risks inherent in capital project activities. We help companies gain controlof their capital projects, processes, and risks. • Our CP&C team brings a diverse blend of project management and construction experience, along with the in-depth knowledge and “hands-on” experience gained through numerous projects, both from a consulting and auditing perspective. • Our approach inserts Protiviti specialists into strategic areas within the project to provide the expertise critical to the team, providing you with leading knowledge for all areas of your business. Protiviti’s CP&C practice includes leaders with both direct experience (as employees of construction and operating companies) and indirect experience (as management consultants to owners/operators) in multiple industries. We also have several specialized consultants who have managed capital project programs at leading operating companies as part of their Project Controls Group (PCG) and Program Management Office (PMO).

7. Project Experience Below is a summary of recently completed projects:

8. Randall CoxworthDirector, Los Angeles Office • Contact Information • Direct: +1 213.327.1324 • Mobile: +1 619.400.7579 • eFax: +1 213.327.1380 • Email: randall.coxworth@protiviti.com • Areas of Expertise • Capital Projects & Contracts Services • Contract Management • Contract Cost Recovery Services • Internal Audit Services • Environmental Services • Disaster Preparedness & Planning • Property Claims Management & Assessment • Industry Expertise • Mining • Industrial Products • Healthcare • Manufacturing & Distribution • Financial Services & Real Estate • Commercial and Multi-Tenant Real Estate • Education • M.B.A., University of Southern California • B.A., Political Science and Philosophy, Northeastern Illinois University • Professional Memberships • & Certifications • Project Management Institute (PMI) • National Association of Construction Auditors (NACA) - Certified Construction Auditor (CCA) • Risk and Insurance Management Society (RIMS) • Professional Experience • Randall is a Director in Protiviti’s Los Angeles office. Prior to joining Protiviti, he spent eight years in a large general contracting firm managing construction projects, environmental services and disaster recovery projects in the Southwest region of the U.S.. He specializes in project risk identification , earned value management and contract control assessments as well as process performance reviews to the construction, healthcare / higher education, multi-tenant housing, commercial property, hospitality, consumer products & retail industries. He has been particularly involved in providing risk consulting and internal audit services within technical areas of organizations including engineering, construction, and environmental risk management. • Randall worked in the commercial insurance claims field as a property adjuster prior to working in the construction industry for ten years. Randall also served in the United States Marine Corps for six years before being honorably discharged as a Sergeant. • Principal Areas of Practice • Randall provides clients with the following range of risk consulting services: • Capital Projects & Construction (CP&C) Services: Worked with project owners to better manage the risks of feasibility and planning, resource allocation and commitment, contractor selection, contract management, earned value management and commission and turnover. Assisted contractors to better manage strategy and business development, project selection, estimation and bidding, project risk management, procurement selection and materials management, project delivery, & financial control. • Environmental Services: Assisted clients in defining appropriate strategies to manage their interfaces with environmental regulatory issues and in improving their environmental risk management. • Disaster Preparedness & Planning Services: Worked with clients to provide disaster preparedness plans to mitigate and execute business interruption contingencies based on geographical needs with appropriate disaster threat assessments. • Business Interruption Services: Worked with clients to develop advanced business continuity plans in order to minimize financial impact for unexpected events. • Property Claims Management & Assessment: Managed property and business claims process to ensure proper cost and time efficiencies while mitigating the claim impact.

9. Cody PutnamAssociate Director, Houston Professional Experience Cody is an Associate Director in the Houston office of Protiviti and a member of Protiviti’s Business Performance Improvement Consulting practice. Since joining Protiviti, Cody has helped many upstream and midstream energy companies manage various aspects of common capital project risk primarily in onshore developments, including the Eagle Ford, Marcellus, Haynesville, Fayetteville, Permian and Bossier plays. Cody has experience working with a multitude of Accounting systems in a project accounting capacity, as well as several drilling data management systems, such as Wellcore and WellView. Cody graduated from Texas A&M University with a degree in Finance and is a Certified Internal Auditor, Certified Construction Auditor, and is Certified in Control Self-Assessment. Recent Projects Leading Global Resources Company Protiviti performed multiple engagements for this leading global resources company to assist with their expansion into several shale plays in the United States, in which the company was spending US$2.5 billion annually. Supporting the Operations and Accounting groups, Cody was the lead Project Manager for these projects, which included overseeing a team helping with forecasting and planning capital spending in the new plays, establishing KPIs and management reports for monitoring project spending, performing project accounting activities as well as data mining and analytics, conducting materials management reviews, auditing vendor contract compliance, and addressing joint venture process issues. Global Diversified Oil and Gas Production Company Protiviti was engaged by this company to perform an assessment of its capital expenditure processes for one of its production units as a result of a large capital spending overrun. This company was spending US$1.5 billion in this delivery unit annually and was the Operator in a significant joint venture. Cody was the lead Project Manager for the assessment, which focused primarily on capital management and project control. The results of the assessment identified that the company did not have effective business processes, enabling technology, or trained resources to manage the financial and administrative aspects of developing and maintaining the assets within the unit. Protiviti recommended several organization and process related improvements and Cody was responsible for leading a PMO to help implement several of these for the company. • Contact Information • Direct: +1 713.314.5024 • Mobile: +1 281.960.2463 • Email: cody.putnam@protiviti.com • Areas of Expertise • O&G Development / Construction • Forecasting and Planning • Project Accounting / Finance • Contract Management • Procurement / Materials Management • Internal Controls • Enterprise Risk Management • Data Mining / Analytics • Industry Experience • Oil and Gas • Utilities • Manufacturing • Education • BBA – Finance • Texas A&M University • Certified Internal Auditor • Certified Construction Auditor • Certified in Control Self - Assessment • Six Sigma Green Belt (in progress) • Memberships • Institute of Internal Auditors, Member • National Association of Construction Auditors, Member • American Society for Quality, Member

10. Paul D. Pettit Jr.Director, Houston Office

11. Appendix Supplemental Information

12. Typical Capital Project Risk Universe

13. Assessing Project Lifecycle Effectiveness Pre-Feasibility / Feasibility Execution Post-Completion Pre-Feasibility / Feasibility & Planning Resource Allocation & Commitment Contractor Selection Contract Management Commission & Turnover Maintenance • Feasibility • Market Analysis • Portfolio Analysis • Site Selection and Acquisition • Environmental Review • Assumptions & Risk • Financial Analysis • Planning • Development Plan, Schedule & Budget • Risk Assessment • Plant Configuration • Design Specifications • Topographical Studies • Taxes and Permits • Third Party Permitting • Prioritize Projects • Risk Strategy • Strategic Fit • Selection • Capital Availability • Deal Structuring • Financing • Funding and Cash Flow • Monitor Use of Capital • Deal Approval • Portfolio Risk • Risk Committee • Deal Authorization • Owner Agreements • Owner Procedures • Third Party Services • Supply Chain Logistics • Utilities & Permitting • Contractor Award • Plant Bid Package • Scope Clarification • Capability & Risk Assessment • Negotiate Bid Evaluation • Award Notification • Contracting • Terms and Conditions • Permitting • Standstill Costs • Liquidated Damages • Performance Guarantees • Contractor Schedule & Incentives • Insurance and Bonding • Review and Approvals • Notice to Proceed • Contractor • Contract Administration • Change Order Authorization • Progress Billings • Claim Prevention • Work Oversight and Inspection • Quality Assessment • Risk and Issue Management • Status & Regulatory Reporting • Project Financing • Letters of Credit • Contingency Reserves • Project Draws • Covenant Compliance • Change Order Funding • Operations • Performance & Guarantee Testing • Compliance & Emissions Testing • Start-up Plan & Responsibilities • Inspections • Operations Transfer • Close-out • Certificate of Completion • Liquidated Damages • Warranty & Claims • Release of Liens • Contractual Terms • Post Audit • Contractor Audit • Post Financial Analysis • Lessons Learned • Work Orders • Tracking • Suppliers/Sub-contractors • Procurement of capital Goods, Materials & Suppliers • Scheduling • Scheduling • Project Management • Service Delivery • Tools & Equipment • Fleet/Fixed Assets • Billing/Invoicing • Bill Rates • Travel & Expenses • Processing & Collections • Warranty • Claims • Supplier/Subcontractor Performance

14. Pre-Feasibility / Feasibility and Planning Resource Allocation and Commitment

15. Contractor Selection Contract Management

16. Commission and Turnover Maintenance