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U.S. Army Corps of Engineers: Bulding Overhead Costs into Projects and Customersäó» Views on Informaton Provided
Anne-Marie Fennell (au)
The U.S. Army Corps of Engineers (Corps) spends billions of dollars annually on projects in its Civil Works program. Part of the cost of doing business with the Corps involves paying for overhead -- costs that do not directly relate to a specific project or activity but more generally support agency operations. Overhead costs are included in the amount that Congress appropriates for specific Corps projects and the amount that customers pay for Corpsäó» services. The Corps provides services to customers including other Dept. of Defense (DOD) units, federal agencies, state and local governments, Indian tribes, and foreign governments. The Corpsäó» Civil Works program is organized around its headquarters, 8 divisions, and 38 districts nationwide. Only district overhead is charged to projects; overhead for headquarters and divisions is not. This report examines (1) how the Corps builds overhead costs into its projects and (2) customersäó» views on overhead information. Tables and figures. This is a print on demand report.
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