Dept. of Trans.       PROGRESS   Serial No.  Contract No.                               
                                          04-266-08-16  10-1A7004                       
                PROGRESS PAYMENT VOUCHER  %complete:   %time:                           
Location:                                  66%          77%                             
10-SJ-99-14.1/15.0                    Federal Project:                                  
                                     ACNH-P099(429)                                     
                             STPL-6210(1)                                               
                                                                                        
Progress payment No. 27            Payment period ending: 09-20-04                      
VIKING D S S A JOINT VENTURE                                                            
P O BOX 1508                                                                            
RANCHO CORDOVA CA 95741-1508                                                            
                                                                                        
                                                                                        
Escrow No.  01951                                                                       
                                    Total Estimate   This Estimate                      
1. Contract Itms Without Mobil.      12,954,609.72      793,261.14                      
2.a. Extra Work                         420,995.87       11,152.45                      
  b. Adjustment Comp.                   -60,149.13            0.00                      
3. Materials on Hand                     72,761.46      -36,995.60                      
4. Earned Subject to Retention       13,388,217.92      767,417.99                      
5. Mobilization                       2,350,000.00            0.00                      
6. Total Work Completed   15,665,456.46                                                 
7. Deductions                                                                           
8. a.Contract Retentions               -669,410.90      -38,370.90                      
   b. Unsatisfactory Prog.                                                              
   c. Reduction after 95% Comp.                                                         
9. Total pay to Contractor           15,068,807.02      729,047.09                      
10. Reduction Amt to Escrow                                                             
11. Payment to Escrow       669,410.00                                                  
12. Net Pymt. this Estimate                             729,047.09