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Listed below are the professional staff members employed by the CASB by title, grade level, salary and assignment.
The same number of professional staff members are estimated for both fiscal years 1979 and 1980.
Name

Title
Grade Salary

Assignment
Schoenhaut, A.
Executive Secretary

Level IV $50,000 Staff director

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These two vacancies have never been filled. They might be filled in the event we are unable to continue to obtain assistance from part-time consultants.

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Allocation of Material-Related Expenses
Cost of Money as an Element of the Cost

of Assets Under Construction
Accounting for the impact of Inflation
Cost of Money as an Element of the Cost

of Operating Capital

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Allocation of Material-Related Expenses
Allocation of Manufacturing, Engineering

and Comparable Overhead
Independent Research and Development and

Bid and Proposal Costs
Allocation of Selling and Marketing Costs

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Name Di Guiseppi, J.

Title Project Director

Grade GS-17

Salary $47,500

Assignment
Distinguishing Between Direct and

Indirect Costs
Accounting for Intracompany Transfers
Accounting for Special Facilities
Revision of Disclosure Statement
Standards in Operation

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Allocation of Manufacturing, Engineering

and Comparable Overhead Allocation of Selling and Marketing

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cost of Money as an Element of the cost

of Assets Under Construction
Capacity-Related Costs
Capitalized Assets -- Review of

Capitalization Criteria
Accounting for the Impact of Inflation
Cost of Money as an Elem ent of the Cost

of Operating Capital

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Review of Part 331 of Board Regulations
Review of Part 331 of Board Regulations
Standards in Operation

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29,283

Rexford, F.
Rosen, L.
Sacks, B.

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Standards in Operation
Accounting for Costs of Service Centers
Allocation of Indirect Costs
Capitalized Assets --Leases Between Parties
Capitalized Assets --Gains at Disposition
Capitalized Assets -- Review of Capitaliza-

tion Criteria

Name
Sjosten, s.

Title Assistant Director

Grade
GS-15

Salary $43,248

Assignment
Distinguishing Between Direct and

Indirect costs
Capitalized Assets--Leases Between Parties
Capitalized Assets --Gains at Disposition
Accounting for Intracompany Transfers
Accounting for Special Facilities
Standards in Operation

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PROGRESS REPORT TO THE CONGRESS Mr. BENJAMIN. Incidentally your last report did not include, if I recall, the names and the background of the professional staff. Your previous reports did.

Was there a reason for that?

Mr. SCHOENHAUT. Yes. We have a very small turnover in staff, and anybody that received the earlier reports knows all about the staff, and so we didn't see any point in wasting the paper to repeat the same printing year after year.

Mr. BENJAMIN. You did that for 5 years and never thought about that?

Mr. SCHOENHAUT. Well, it finally dawned on us. We also took out the disclosure statement aggregated responses because we weren't too sure how many people were really using them. We are now getting requests for the information and furnishing it on a request basis.

Mr. STAATS. Mr. Schoenhaut reported this to the board, and we agreed. It is purely a matter of saving of the cost of the report. There is no reason why we can't put it in again if anybody is interested.

Mr. BENJAMIN. I am not in any way suggesting that.
Mr. STAATS. It is purely an effort to reduce the cost of the report.

USE OF CONSULTANTS Mr. BENJAMIN. A request for $44,000 is made for four part-time consultants. Explain the purpose for these consultants, the work each will perform, the amounts of compensation to be paid, and why staff cannot be used. In 1977, $23,000 was spent for this item. In 1978 $34,000 was spent. For the current fiscal year and fiscal year 1980 you request $44,000, an increase of 91 percent in 2 years. Please explain.

Mr. SCHOENHAUT. The four consultants, one is an economist who is fairly well known in the academic world as an economist. He was at one time on the President's Council of Economic Advisers. He is a professor at Georgetown, and he works part time for us. The reason for hiring him is it is in lieu of hiring a full-time economics expert. Mr. BENJAMIN. He is already on board? Mr. SCHOENHAUT. On a part-time basis. Mr. BENJAMIN. You have $44,000 in the 1979 budget? Mr. SCHOENHAUT. Yes, sir. Mr. BENJAMIN. How long has he been on board? Mr. SCHOENHAUT. Four or five years on a part-time basis. Mr. BENJAMIN. So actually it goes back to the $23,000. Mr. SCHOENHAUT. Yes. Mr. BENJAMIN. All right. Mr. SCHOENHAUT. There is a man who formerly worked for the Department of Defense on their computer system as to how many dollars of various types of contracts defense has awarded, fixedprice incentive contracts, cost-type contracts, etc., and we use him on a part-time basis. Combining his pension and CASB he only gets the equivalent pay I think of the top of a grade 15. Mr. BENJAMIN. Which amounts to what per year?

Mr. SCHOENHAUT. Offhand I don't know, but it is not very much. Most of his money comes out of retirement. He is a former government employee. A third man is Professor Robert Anthony at Harvard, who works on an interim basis on specific problems that the board has. He is an expert accountant and well known, and a former controller of the Defense Department, so he knows both sides of the problem that we are dealing with. Mr. BENJAMIN. He also testified extensively in 1970, did he not? Mr. SCHOENHAUT. I don't recall. Mr. STAATS. That is right. Mr. BENJAMIN. Do you recall what his testimony was? Mr. STAATS. He was for the standards. Mr. BENJAMIN. He was for? Mr. STAATS. Yes. Mr. BENJAMIN. The board? Mr. STAATS. Yes. Mr. BENJAMIN. How much is his salary for compensation?

Mr. SCHOENHAUT. To give you the dollars I would have to supply it for the record.

[The information follows:]

The amount paid Dr. Anthony for Fiscal Year 1972 through Fiscal Year 1978 totals $2,465.58.

JOINT PRODUCT COST EXPERT Mr. SCHOENHAUT. The fourth consultant is a man who wrote his doctoral thesis on joint product costing, which is an extremely complex accounting problem, and we are trying to develop joint product standards or a standard in order to cost out a gallon of gas, for example, or any petroleum product. The petroleum companies today can't cost out any individual product, and we are trying to get a handle on how to do that.

Mr. BENJAMIN. With all the government regulation of the petroleum industry, no other government agency has ever costed out a gallon of gas. Mr. SCHOENHAUT. That is right.

Mr. BENJAMIN. That is interesting. How long have these people been on board?

Mr. SCHOENHAUT. They vary.
Mr. BENJAMIN. Who has been on the shortest time?

Mr. SCHOENHAUT. Dr. Schmeltz, who is the joint product cost expert.

Mr. BENJAMIN. How long has he been on?
Mr. SCHOENHAUT. Probably 2 years.

Mr. BENJAMIN. That takes him back to 1977. In 1977 the cost for all this expertise was $23,000?

Mr. SCHOENHAUT. Yes.
Mr. BENJAMIN. Why is it $44,000 today?
Mr. SCHOENHAUT. They are spending more time working for us.
They get paid on a per diem basis. I think the $44,000 is the same
as we had or anticipated last year.

Mr. BENJAMIN. Last year?
Mr. SCHOENHAUT. Yes.

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