Return to the USDOJ/OIG Home Page
Return to the Table of Contents

Immigration and Naturalization Service Expenditures Charged to the Organized Crime Drug Enforcement Task Forces Program for Fiscal Years 1997 - 2002

Report No. 04-03
November 2003
Office of the Inspector General


logo of the accounting firm Price Waterhouse Coopers
Appendix V
Non-OCDETF Salary & Benefit Costs

 

FY 1999 Non-OCDETF Salary & Benefit Costs
Sub-Object
Class No.
Account
Description
Total
Salary & Benefit Costs
Billed by INS
Less 18.35%
Estimated Exempt
Salary & Benefit Costs
Net Salary & Benefit
Costs Subject to
Projection
1110 emp indebt for net pay - - -
1115 interest on back pay - - -
1117 availability pay $1,735,366 $(318,440) $1,416,926
1118 expert witness fees - - -
1119 rewards $220 $(40) $180
1128 lump sum terminal other $8,643 $(1,586) $7,057
1130 full-time perm $7,104,980 $(1,303,764) $5,801,216
1138 full-time indefinite $2,546 $(467) $2,079
1140 prem pay annual basis $511 $(94) $417
1142 OT -other $4,030 $(740) $3,290
1143 night differential $21,380 $(3,923) $17,457
1145 holiday pay $22,861 $(4,195) $18,666
1146 Sunday pay $12,683 $(2,327) $10,356
1160 lump sum terminal leave $171,809 $(31,527) $140,282
1169 FLSA OT $82,062 $(15,058) $67,004
1170 GS special awards - - -
1219 emp indebtness $399 $(73) $326
1210 Temp Subsistence Allow - - -
1220 FEHBA $359,043 $(65,884) $293,159
1221 FEGLI $16,862 $(3,094) $13,768
1222 retirement - - -
1223 FICA $90,975 $(16,694) $74,281
1224 retirement, haz duty $653,524 $(119,922) $533,602
1225 medicare, non fica emp $109,478 $(20,089) $89,389
1226 medicare, fica emp $23,189 $(4,255) $18,934
1227 thrift savings plan $15,781 $(2,896) $12,885
1228 matching gov contribu $61,011 $(11,196) $49,815
1230 FERS $14,106 $(2,588) $11,518
1231 FERS law enforcement $337,919 $(62,008) $275,911
1242 COLA nonforeign $51,068 $(9,371) $41,697
1252 R/E expense allowance - - -
1253 Misc Moving Expense - - -
1254 W/H Tax Allowance - - -
1255 Relocation Inc Tax Allow - - -
1278 suppl ret agen contribu - - -
  Totals $10,900,446 $(2,000,231) $8,900,215
  Less: FY 1999 Unsupported Costs from Certainty Sample $(241,220)
  Less: FY 1999 Unsupported Costs from Random Sample $(384,732)
    Adjusted Salary and Benefit Costs $8,274,263
    Weighted Average Non-OCDETF Cost Rate 9.45%
Total Non-OCDETF Salary and Benefit Costs for FY 1999 >>>>> $781,918
 

 

FY 2000 Non-OCDETF Salary & Benefit Costs
Sub-Object
Class No.
Account
Description
Total
Salary & Benefit Costs
Billed by INS
Less 18.35%
Estimated Exempt
Salary & Benefit Costs
Net Salary & Benefit
Costs Subject to
Projection
1110 emp indebt for net pay - - -
1115 interest on back pay - - -
1117 availability pay $1,699,971 $(346,964) $1,353,007
1118 expert witness fees - - -
1119 rewards $7,631 $(1,558) $6,073
1128 lump sum terminal other - - -
1130 full-time perm $7,046,750 $(1,438,242) $5,608,508
1138 full-time indefinite - - -
1140 prem pay annual basis $15,578 $(3,180) $12,398
1142 OT -other $32,996 $(6,734) $26,262
1143 night differential $30,864 $(6,299) $24,565
1145 holiday pay $27,078 $(5,527) $21,551
1146 Sunday pay $16,747 $(3,418) $13,329
1160 lump sum terminal leave $231,121 $(47,172) $183,949
1169 FLSA OT $5,516 $(1,126) $4,390
1170 GS special awards $7,000 $(1,429) $5,571
1219 emp indebtness $1,536 $(313) $1,223
1210 Temp Subsistence Allow - - -
1220 FEHBA $381,336 $(77,831) $303,505
1221 FEGLI $15,475 $(3,159) $12,316
1222 retirement $(5,557) $1,134 $(4,423)
1223 FICA $129,368 $(26,404) $102,964
1224 retirement, haz duty $580,945 $(118,571) $462,374
1225 medicare, non fica emp $96,532 $(19,702) $76,830
1226 medicare, fica emp $35,661 $(7,278) $28,383
1227 thrift savings plan $23,892 $(4,876) $19,016
1228 matching gov contribu $92,976 $(18,976) $74,000
1230 FERS $13,890 $(2,835) $11,055
1231 FERS law enforcement $526,456 $(107,450) $419,006
1242 COLA nonforeign $46,838 $(9,560) $37,278
1252 R/E expense allowance - - -
1253 Misc Moving Expense - - -
1254 W/H Tax Allowance - - -
1255 Relocation Inc Tax Allow - - -
1278 suppl ret agen contribu - - -
  Totals $11,060,600 $(2,257,470) $8,803,130
  Less: FY 2000 Unsupported Costs from Certainty Sample $(50,471)
  Less: FY 2000 Unsupported Costs from Random Sample $(203,757
    Adjusted Salary and Benefit Costs $8,548,902
    Weighted Average Non-OCDETF Cost Rate 12.66%
Total Non-OCDETF Salary and Benefit Costs for FY 2000 >>>>> $1,082,291
 

 

FY 2001 Non-OCDETF Salary & Benefit Costs
Sub-Object
Class No.
Account
Description
Total
Salary & Benefit Costs
Billed by INS
Less 18.35%
Estimated Exempt
Salary & Benefit Costs
Net Salary & Benefit
Costs Subject to
Projection
1110 emp indebt for net pay $76 $(13) $63
1115 interest on back pay - - -
1117 availability pay $1,955,315 $(332,055) $1,623,260
1118 expert witness fees $17 $(3) $14
1119 rewards $20,967 $(3,561) $17,407
1128 lump sum terminal other - - -
1130 full-time perm $8,108,628 $(1,377,021) $6,731,607
1138 full-time indefinite - - -
1140 prem pay annual basis $18,723 $(3,180) $15,543
1142 OT -other $3,104 $(527) $2,577
1143 night differential $23,895 $(4,058) $19,837
1145 holiday pay $17,977 $(3,053) $14,924
1146 Sunday pay $15,428 $(2,620) $12,808
1147 hazardous pay $68 $(12) 56
1160 lump sum terminal leave $36,310 $(6,166) $30,144
1169 FLSA OT - - -
1170 GS special awards - - -
1219 emp indebtness $629 $(107) $522
1210 Temp Subsistence Allow $57,228 $(9,719) $47,509
1220 FEHBA $466,573 $(79,234) $387,339
1221 FEGLI $17,705 $(3,007) $14,698
1222 retirement - - -
1223 FICA $162,790 $(27,645) $135,145
1224 retirement, haz duty $626,424 $(106,380) $520,044
1225 medicare, non fica emp $99,995 $(16,981) $83,014
1226 medicare, fica emp $44,870 $(7,620) $37,250
1227 thrift savings plan $31,303 $(5,316) $25,987
1228 matching gov contribu $122,256 $(20,762) $101,494
1230 FERS $12,569 $(2,134) $10,435
1231 FERS law enforcement $701,993 $(119,214) $582,779
1242 COLA nonforeign $53,622 $(9,106) $44,516
1252 R/E expense allowance $36,250 $(6,156) $30,094
1253 Misc Moving Expense $7,450 $(1,265) $6,185
1254 W/H Tax Allowance $71,430 $(12,130) $59,300
1255 Relocation Inc Tax Allow $84,481 $(14,347) $70,134
1278 suppl ret agen contribu -   -
  Totals $12,798,076 $(2,173,392) $10,624,684
  Less: FY 2001 Unsupported Costs from Certainty Sample $(153,671)
  Less: FY 2001 Unsupported Costs from Random Sample $(353,121)
    Adjusted Salary and Benefit Costs $10,117,892
    Weighted Average Non-OCDETF Cost Rate 6.38%
Total Non-OCDETF Salary and Benefit Costs for FY 2001 >>>>> $645,522