File:Figure 3- Components of the Hourly Rate Charged to U.S. Army Corps of Engineers’ Customers (9193626501).jpg

Figure 3: Components of the Hourly Rate Charged to U.S. Army Corps of Engineers’ Customers This image is excerpted from a U.S. GAO report: www.gao.gov/products/GAO-13-528. "ARMY CORPS OF ENGINEERS: Building Overhead Costs into Projects and Customers' Views on Information Provided"

a. This example assumes a full-time employee with a $64,000 annual salary divided by 2,080 hours of work per year. b. The Corps uses the term “total effective hourly salary” or “effective rate” to denote the cost per hour to fund a full-time employee’s hourly salary plus the Corps’ share of his or her benefits. c. Technical overhead is associated with the overhead of district technical offices, such as engineering and construction. Technical overhead rates are applied depending on the technical office staff charging to projects. For example, for an employee in the regulatory office, overhead charges would include both the technical overhead regulatory rate, along with the G&A rate, for each hour charged to a specific project.