MANAGEMENT ADVISORY REPORT GOVERNANCE: Employee Time Charges Trend Data for Calendar Year 2013

Our objective was to develop information on the extent to which agreement employees reported working 16 or more hours of straight time in a day—and the possible reasons why. We did not assess the validity of the reported time charges or verify the possible reasons cited were the actual basis for the time charges we identified. We used a data analysis software tool, Audit Command Language (ACL), to analyze 100 percent of the time charges reported by agreement employees during calendar year (CY) 2013.