We can't justify a full-time controller's salary for one office manager's worth of accounting
A full-time controller runs a real salary plus benefits, and for a shop running two to ten trucks that expense doesn't match the actual volume of accounting work each month. The result is usually a gap where the office manager enters invoices and runs payroll, but nobody senior ever reviews the job cost reports or the bank reconciliation.
That gap gets worse as the shop adds a second location, picks up commercial maintenance contracts, or takes on a bank line of credit that requires financials the current setup was never built to produce.
Without someone reviewing the numbers, coding errors in ServiceTitan or Housecall Pro pile up for months, jobs get mispriced because nobody caught that labor hours weren't tied back correctly, and by the time a lender or the CPA asks hard questions the fix costs more than a year of ongoing oversight would have.