We had a construction job completed in 2008 and in 2009 lawyer fees occurred related to this job. How can I record or allocate these expenses when I already report this job as a completed job in 2008?

In your current accounting records you must be able to record new expenses that related to the past.
The entry would have to go to the General
Legal Expense Account.
When allocating it to a particular job, it has no meaning any more.
It can be shown as an adjustment relating to previous years.