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Appendix D: Accounting (POGO Report: Bad Business: Billions of Taxpayer Dollars Wasted on Hiring Contractors)

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September 13, 2011

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Report: Bad Business: Billions of Taxpayer Dollars Wasted on Hiring Contractors
Appendix D Job Listing

GSA Contract Billing Rates (a)

 

OPM GS Series (b)SOC Code (c)GSA SIN (d)Contract NumberGSA CategoryGovernment Site Hourly Billing Rate (e)Average Hourly Billing RateContract Rate Dates (f)
510 13-2011 520-11 GS-23F-0344K Accountant $49.00 $49.00 7/12/2008 – 7/11/2009
510 13-2011 520-11 GS-23F-0124M Associate I – Accounting $101.24 $101.24 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Associate II – Accounting $107.20 $107.20 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Associate III – Accounting $119.11 $119.11 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-8196H Consultant – Accounting $110.58 $110.58 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-0291N Director – Accountant $107.39 $107.39 7/28/2007 – 7/27/2008
510 13-2011 520-11 GS-23F-0124M Director I – Accounting $285.86 $285.86 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Director II – Accounting $327.54 $327.54 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-8132H Experienced Manager Accounting Services $149.22 $149.22 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-8132H Experienced Senior Consultant Accounting Services $129.10 $129.10 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-8132H Experienced Senior Manager Accounting Services $183.08 $183.08 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-0344K Junior Accountant $40.69 $40.69 7/12/2008 – 7/11/2009
510 13-2011 520-11 GS-23F-8132H Junior Staff Accounting Services $115.34 $115.34 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-0111L
GS-23F-0291N
GS-23F-9807H
GS-23F-8196H
GS-23F-0043J
GS-23F-8132H
GS-23F-0124M
Accounting Manager
Manager – Accountant
Manager – Accounting
Manager – Accounting
Manager – Accounting
Manager Accounting Services
Manager I – Accounting
$105.15
$96.09
$128.64
$184.31
$97.86
$142.85
$190.57
$135.07 1/1/2009 – 12/31/2009
7/28/2007 – 7/27/2008
1/1/2009 – 12/31/2009
1/1/2009 – 12/31/2009
1/1/2009 – 12/31/2009
1/1/2009 – 12/31/2009
3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Manager II – Accounting $202.48 $202.48 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Manager III – Accounting $214.39 $214.39 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Manager IV – Accounting $232.26 $232.26 3/12/2008 – 3/11/2009
510 13-2011 520-11

GS-23F-0291N
GS-23F-0111L
GS-23F-0043J

Senior Accountant
Senior Accountant
Senior Accountant
$67.82
$67.33
$61.66
$65.60 7/28/2007 – 7/27/2008
1/1/2009 – 12/31/2009
1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-0124M Senior Associate I – Accounting $125.06 $125.06 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Senior Associate II – Accounting $136.97 $136.97 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Senior Associate III – Accounting $148.88 $148.88 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-8196H Senior Consultant – Accounting $141.98 $141.98 1/1/2009 – 12/31/2009
510 13-2011 520-11
GS-23F-8132H
GS-23F-0291N
GS-23F-9807H
GS-23F-8196H
GS-23F-0043J
GS-23F-0124M
Senior Manager Accounting Services
Senior Manager – Accountant
Senior Manager – Accounting
Senior Manager – Accounting
Senior Manager – Accounting
Senior Manager I – Accounting

$155.56
$107.39
$150.51
$252.56
$109.93
$232.26
$168.04 1/1/2009 – 12/31/20097/28/2007 – 7/27/20081/1/2009 – 12/31/20091/1/2009 – 12/31/20091/1/2009 – 12/31/20093/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Senior Manager II – Accounting $244.17 $244.17 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-0124M Senior Manager III – Accounting $273.95 $273.95 3/12/2008 – 3/11/2009
510 13-2011 520-11 GS-23F-8132H Senior Staff Accounting Services $122.75 $122.75 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-9807H Senior/Supervisor – Accounting $74.46 $74.46 1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-0344K Senior Accountant $60.56 $60.56 7/12/2008 – 7/11/2009
510 13-2011 520-11 GS-23F-0291N
GS-23F-0111L
GS-23F-0043J
GS-23F-9807H
Staff Accountant
Staff Accountant
Staff Accountant
Staff – Accounting
$58.78
$43.56
$44.24
$58.30
$51.22 7/28/2007 – 7/27/2008
1/1/2009 – 12/31/2009
1/1/2009 – 12/31/2009
510 13-2011 520-11 GS-23F-9807H
GS-23F-0291N
Supervisory Senior – Accounting
Supervisory Senior – Accounting
$102.95
$86.61
$94.78 1/1/2009 – 12/31/2009
        Average Hourly Billing Rate  $143.93    
        Average Annual Billing Rate (g) $299,374    
Sources
Office of Personnel Management, “Federal Classification and Job Grading System: Position Classification Standards for White Collar Work.”  (Downloaded March 7, 2011)

Department of Labor, Bureau of Labor Statistics, “Standard Occupational Classification: 213 SOC Major Groups.”  (Downloaded March 7, 2011)
General Services Administration, “GSA eLibrary.”  (Downloaded March 7, 2011) To find the contractor billable rates, click on the “Services” link in the “Category Guide” box, then enter the SIN in the search field; and to find labor rate information for specific contracts, click on the “Services” link in the “Category Guide” box, enter the SIN in the search field, click on the SIN appearing under the “Category” heading in the description match, then click the “Contract Terms & Conditions” icon corresponding to the contract number.

Notes

 (a) Any of the cited rates that do not comport with data currently published by GSA can be explained in one of the following three ways: 1) POGO transferred data that was available during August 2010, and where possible selected rates in effect for FY 2009, although some of these contracts have expired or been modified; 2) where billing rates varied by location, security levels, etc. POGO used the average of those rates; and 3) manual transference of data from GSA’s website may have resulted in a de minimis number of discrepancies that would be inconsequential for the comparisons POGO calculated. POGO calculated the average annual contractor billing rates by selecting from the GSA’s “Schedule Sale Query” (SSQ) a sample of contracts with other than small businesses generating the most sales.

 (b) Office of Personnel Management’s job classification General Schedule Series.

 (c) Department of Commerce’s Standard Occupational Classification coding system. SOC codes 11-3041 and 11-3042 (Human Resources Management) and 15-1099 and 15-1081 (Information Technology Management) are not listed in this appendix because the GSA contracts did not specify these particular occupational specialties, thus no billing rates could be established.

 (d) General Services Administration’s Special Identification Number for procurement of specific goods and services.

 (e) Hourly billing rate for services performed at a federal government worksite.

 (f) Some contracts do not contain a date range because the contracts were modified and therefore only the date of the modification is listed.

 (g) Average annual contractor billing rates are typically based on a 2,087-hour conversion method, but for the sake of comparison to total government compensation, POGO used a 2,080-hour conversion. As a result, POGO multiplied the average hourly contractor billing rate by 2,080 to calculate the average annual contractor billing rate.

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