Mr. Ruf is the founder and CEO of Ruf & Associates, LLC. He holds a Bachelor of Science degree in accounting from Brigham Young University and has been a licensed CPA since 1978. Mr. Ruf has extensive experience as a consultant and corporate officer with regional, national and international companies. He has also co-founded successful construction and manufacturing companies. Mr. Ruf has served as an officer and board member in local and national associations, and has been recognized nationally for his distinguished service. He is on the CALTRANS list of approved expert witnesses, is a neutral on the American Arbitration Association Commercial Arbitration panel and is prequalified to serve on Utah Department of Transportation Dispute Review Boards.

Mr. Ruf has over 30 years of experience in the construction industry with over 20 years focused on the preparation and resolution of construction related change orders, requests for equitable adjustments, claims and disputes. He has presented and testified in numerous negotiations, appraisals, mediations, arbitrations and litigation settings. He has authored technical papers in national magazines and presented to national associations.

Areas of Expertise

Mr. Ruf has been involved in all phases of construction projects including: microtunneling, waste water treatment facilities, water pumping plants, major utility pipelines, municipal and commercial buildings, water tanks, waste water collection systems, culinary and secondary water distribution systems, concrete structures, roadway construction, ski resort development, and airports.


Ruf & Associates, LLC
President/CEO 1982 to Present

Ruf & Associates, LLC was established in 1993 by Mr. Harold B. Ruf, CPA as a part-time consulting business. It has since grown into a major consulting firm with diverse capabilities serving regional, national and international clients. Ruf & Associates, LLC is a successor to Ellis and Ruf Company which was established in 1982 as an investment company to acquire, finance and lease business properties.

Patel Engineering, Inc.
Executive Vice President 2005

Patel Engineering, Inc. is the U.S. holding company of Patel Engineering, Ltd. Among its U.S. holdings are Westcon Microtunneling, Inc., an international microtunneling contractor, and ASI RCC, Inc., an international roller compacted concrete dam building contractor.

Empowered to seek and acquire a new subsidiary company that I would lead.

Westcon Microtunneling, Inc.
Executive Vice President/COO 2001 to 2005

Westcon Microtunneling, Inc. is the U.S. subsidiary of Patel Engineering, Inc. Westcon is a contractor specializing in microtunneling technology, which is the installation of utility tunnels up to twelve feet in diameter to precise lines and grade. This technology is controlled by computer from the surface and utilizes laser guidance, slurry soil removal and pipe jacking technologies.

Fetzers’ Inc.
CFO/Secretary/Treasurer 1998-2001

Fetzers’ Inc. manufactures and installs premium grade architectural woodwork throughout the United States. Notable projects include the LDS Conference Center, Brooks Brothers Stores and Banana Republic Stores.

Western Utility Contractors, Inc.
Executive Vice President/COO/CFO 1978 to 1993

Co-founded this start-up general engineering contractor. Recognized by Engineering News Record as a “U.S. Top-Ten” Specialty Contractor; and by the EPA as their “1987 Prime Contractor of the Year.”

Westroc, Inc. (an affiliate of Western Utility Contractors, Inc.)
Executive Vice President 1987 to 1990

Western Utility Contractors, Inc purchased this concrete and aggregate company in 1987. After turning the operation around in three years it was sold to an out-of-state buyer.

Engineers Construction Co., Inc.
Controller 1974 to 1978

Morris A. Bird, CPA
Staff Accountant 1971 to 1973

Education and Professional Societies

Publications, Presentations and Seminars

Professional Service and Recognitions