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GAO-09-542R: 

United States Government Accountability Office: 
Washington, DC 20548: 

June 15, 2009: 

The Honorable Mike Rogers:
Ranking Member:
Subcommittee on Emergency Communications, Preparedness, and Response: 
Committee on Homeland Security: 
House of Representatives: 

The Honorable Gus M. Bilirakis: Ranking Member:
Subcommittee on Management, Investigations, and Oversight: 
Committee on Homeland Security: 
House of Representatives: 

Subject: CBP Could Improve Its Estimation of Funding Needed for New 
Border Patrol Agents: 

The U.S. Border Patrol, a component within the Department of Homeland 
Security's (DHS) U.S. Customs and Border Protection (CBP), is 
responsible for patrolling 8,000 miles of the land and coastal borders 
of the United States to detect and prevent the illegal entry of aliens 
and contraband, including terrorists and weapons of mass destruction. 
To strengthen control of the U.S. borders, CBP increased the number of 
Border Patrol agents from about 12,300 in September 2006 to 18,875 in 
April 2009, an unprecedented 53 percent increase in about 2.5 years. 
The Border Patrol plans to add additional agents during the remaining 
months of fiscal year 2009, increasing its onboard strength to about 
19,700 agents by the end of September 2009. 

To support the President's yearly budget request for funding for 
additional Border Patrol agents, CBP first identifies a list of cost 
items associated with the recruiting, hiring, training, equipping, and 
deploying of a new Border Patrol agent. These cost items include, for 
example, recruiting functions: background checks and medical exams to 
determine an applicant's fitness for the Border Patrol; salary and 
benefits; training at the Border Patrol's training academy in Artesia, 
NM; and equipment such as night-vision goggles, mobile radios, and 
uniforms. All of these cost items are then added together to arrive at 
what CBP refers to as the Position Cost Model, or PCM, the incremental 
dollar amount needed to recruit, hire, train, equip, and deploy one 
additional Border Patrol agent. CBP then multiplies the PCM amount by 
the number of additional Border Patrol agents CBP expects to hire in a 
particular fiscal year to estimate the funding needed for these 
additional agents. This budget estimate is then incorporated into the 
President's overall budget request for CBP. In total, the PCM used to 
support the President's 2009 budget request for additional Border 
Patrol agents contained 93 individual cost items totaling $159,642; 
that is, CBP estimated it would need $159,642 for each additional agent 
hired in fiscal year 2009 (see enclosure I for a list of all 93 cost 
items). As a result, for fiscal year 2009 the President requested an 
additional $362.5 million over the Border Patrol's fiscal year 2008 
funding level to increase the Border Patrol agent workforce by 2,200 
agents. Of this amount, $351.2 million was generated by the PCM 
estimate ($159,642 x 2,200) and the remaining $11.3 million was for 
additional support staff, vehicles, and equipment not included in the 
PCM estimate. 

The accuracy of estimates for the individual cost items that constitute 
the PCM is crucial to CBP developing a reliable budget request for new 
agents. To assist the Congress in reviewing the Border Patrol's funding 
for new agents, you asked that we assess the reliability of the 
estimates generated by the PCM. In prior work we identified best 
practices for agencies to use in developing cost estimates, which are 
to be comprehensive (e.g., they are reasonably complete, cover 
pertinent costs in sufficient detail, and ensure that key cost items 
are neither omitted nor double-counted), accurate (e.g., calculations 
are correct; there are few, if any, minor mistakes; estimates are not 
overly conservative or optimistic; and are adjusted properly for 
inflation), and well-documented (e.g., all calculations are provided, 
the assumptions are justified, and supporting sources of data are 
provided).[Footnote 1] We have also issued standards for internal 
control in the federal government that outline requirements for 
effective management control over program operations.[Footnote 2] This 
report addresses the extent to which CBP used best practices and 
internal controls when developing the PCM cost estimates for the 
President's fiscal year 2009 CBP budget request. 

To determine the extent to which CBP used cost estimating best 
practices and standards for internal control to develop its fiscal year 
2009 PCM, we analyzed available documentation, such as contracts, 
invoices, purchase orders, and price lists, as well as the formulas CBP 
used to compute the cost estimates for 28 of the 93 cost items in the 
fiscal year 2009 PCM. Each of the 28 cost items was over $1,000 and, 
when combined, totaled about $147,000, or 92 percent of the total PCM 
of $159,642. Using the documentation and formulas CBP provided, we 
recalculated each of the 28 PCM cost items to determine if we could 
validate each of these cost items in Border Patrol's fiscal year 2009 
PCM. We compared the CBP documentation and formulas used with criteria 
contained in the GAO Cost Estimating and Assessment Guide.[Footnote 3] 
We interviewed CBP Office of Budget Formulation officials to understand 
the process for how the PCM was developed, identify changes made to the 
PCM, and obtain relevant documentation for selected PCM cost items. We 
also interviewed officials in the CBP offices of Border Patrol, Asset 
Management, Human Resources Management, Information and Technology, 
Training and Development, and Internal Affairs to obtain documentation 
and understand the formulas used to calculate the 28 cost items. Using 
criteria in our standards for internal control in the federal 
government, we also assessed whether CBP had established internal 
controls for computing the PCM and documenting and retaining the 
results.[Footnote 4] Based upon this methodology, we determined the 
reliability of each of the selected 28 cost items in the PCM, which is 
discussed later in this report. 

We conducted this performance audit from June 2008 through May 2009 in 
accordance with generally accepted government auditing standards. Those 
standards require that we plan and perform the audit to obtain 
sufficient, appropriate evidence to provide a reasonable basis for our 
findings and conclusions based on our audit objective. We believe that 
the evidence obtained provides a reasonable basis for our findings and 
conclusions based on our audit objective. 

Results in Brief: 

CBP's PCM for the President's fiscal year 2009 budget request was 
comprehensive and met cost estimating best practice guidelines for 
developing 16 of the 28 cost items, but did not meet best practice 
guidelines for developing 12 other cost items, and CBP also did not 
provide program guidance as required by internal control standards. 
Specifically, consistent with cost estimating best practices, the 
fiscal year 2009 PCM was comprehensive in that it reasonably complete, 
covering 93 pertinent cost items related to recruiting, hiring, 
training, equipping, and deploying a new Border Patrol agent, and 
contained both large and small dollar cost items. In addition, the PCM 
contained cost items both directly related to the hiring of a new 
agent, such as the agent's salary, and indirectly related, such as the 
additional rent and utility costs associated with hiring new agents. 
For 16 of the 28 cost items (which accounted for 49 percent of the 
total fiscal year 2009 PCM dollar amount), CBP used relevant historical 
cost data, applied approved ratios and inflation factors to help ensure 
that specific cost item estimates were accurate and retained 
appropriate documentation, consistent with best practices. We validated 
the PCM cost estimate for these 16 items using the documentation and 
formulas CBP provided, arriving at the same amount or within $20 of the 
PCM amount. However, for 12 of the 28 cost items, CBP did not meet one 
or more best practices or follow internal control standards. Best 
practices state that cost estimates are considered valid if they are 
well documented so they can be easily replicated or updated and can be 
traced to original sources through auditing. Similarly, internal 
control standards require that all transactions and other significant 
events be clearly documented and the documentation should be readily 
available for examination. However, we could not replicate the fiscal 
year 2009 PCM estimate based upon the documentation CBP provided for 
four of the cost items, CBP could not provide documentation for five 
other cost items, and CBP did not use relevant cost data that would 
have provided a more precise cost estimate, document the assumptions 
used, or apply inflation factors for three cost items. As a result, we 
could not determine the reliability of these 12 cost items, which 
accounted for 43 percent ($152 million) of CBP's $351.2 million budget 
estimate for recruiting, hiring, training, equipping, and deploying an 
additional 2,200 Border Patrol agents in fiscal year 2009. These 
deficiencies occurred, in part, because CBP did not provide detailed 
guidance to CBP offices involved in developing PCM cost item estimates 
on, for example, who is responsible for developing the various cost 
items, how PCM estimates are to be calculated, and what documentation 
requirements are to be applied. CBP's Office of Budget Formulation 
recognizes that additional rigor needs to be incorporated into the 
estimating process to improve the reliability of the PCM estimate. 
Standards for internal control require that agencies document policies 
and procedures for enforcing management directives, such as developing 
the PCM, and best practices state that agencies should provide guidance 
on how cost items are to be calculated and supported. With such 
guidance, CBP could strengthen its position to help ensure that 
management's directives for the PCM development process are carried out 
as intended and consistently result in a reliable cost estimate. 

We are recommending that the CBP Commissioner develop written 
directives or guidelines describing, among other things, the roles and 
responsibilities of each CBP office with respect to the PCM, how PCM 
cost items are to be calculated, and how such documentation is to be 
maintained for audit purposes. In commenting on a draft of this report, 
DHS agreed with our recommendation and outlined actions it planned to 
address it. DHS also raised two issues related to our evaluation 
criteria and our use of the terms "accuracy", "reliability", and 
"validity" in discussing the fiscal year 2009 PCM. We continue to 
believe that our evaluation criteria were appropriate and that the use 
of the terms was appropriate in evaluating how DHS's PCM cost estimates 
were derived. DHS comments are included in Enclosure III. 

Background: 

Border Patrol Agents and Funding Have Increased in Recent Years: 

As of April 11, 2009, the Border Patrol had 18,875 agents stationed at 
its Washington, D.C., headquarters and in 20 field offices, called 
sectors, along the southwest, northern, and coastal borders and Puerto 
Rico. Overall, the number of Border Patrol agents has increased from 
approximately 6,000 in 1996 to more than 18,000 agents in April 2009, 
as shown in figure 1. 

Figure 1: Increase in Number of Border Patrol Agents from Fiscal Year 
1996 through April 11, 2009: 

[Refer to PDF for image: vertical bar graph] 

Fiscal year: 1996; 
Number of agents: 5,878. 

Fiscal year: 1997; 
Number of agents: 6,880. 

Fiscal year: 1998; 
Number of agents: 7,982. 

Fiscal year: 1999; 
Number of agents: 8,351. 

Fiscal year: 2000; 
Number of agents: 9,073. 

Fiscal year: 2001; 
Number of agents: 9,736. 

Fiscal year: 2002; 
Number of agents: 9,951. 

Fiscal year: 2003; 
Number of agents: 10,637. 

Fiscal year: 2004; 
Number of agents: 10,817. 

Fiscal year: 2005; 
Number of agents: 11,264. 

Fiscal year: 2006; 
Number of agents: 12,349. 

Fiscal year: 2007; 
Number of agents: 14,923. 

Fiscal year: 2008; 
Number of agents: 17,499. 

Fiscal year: 2009 Actual (as of 4/11/2009); 
Number of agents: 18,875. 

Source: Gao analysis of U.S. Customs and Border Protection data. 

[End of figure] 

The Border Patrol's total funding has increased from about $1.8 billion 
in fiscal year 2006 to about $3.5 billon in fiscal year 2009. As part 
of each year's budget request for fiscal years 2006 through 2009, DHS 
requested funding from the Congress for additional Border Patrol 
agents. During this time period, DHS has received funding to enable CBP 
to hire an additional 8,200 Border Patrol agents. Table 1 below shows 
the number of additional Border Patrol agents funded and the 
approximate total Border Patrol funding received from fiscal years 2006 
through 2009. The Border Patrol's funding level includes funding for 
both the additional agents and ongoing Border Patrol operations. 

Table 1: Number of Additional Border Patrol Agents Funded and 
Approximate Total Border Patrol Funding Received from Fiscal Years 2006 
through 2009: 

Fiscal year: 2006; 
Additional number of agents funded: 1,500; 
Total Border Patrol funding: $1.8 billion. 

Fiscal year: 2007; 
Additional number of agents funded: 1,500; 
Total Border Patrol funding: $2.3 billion. 

Fiscal year: 2008; 
Additional number of agents funded: 3,000; 
Total Border Patrol funding: $3.1 billion. 

Fiscal year: 2009; 
Additional number of agents funded: 2,200; 
Total Border Patrol funding: $3.5 billion. 

Fiscal year: Total; 
Additional number of agents funded: 8,200; 
Total Border Patrol funding: $10.7 billion. 

Source: GAO analysis of legislative and CBP documentation. 

[End of table] 

CBP uses the PCM to estimate the funding needed for additional Border 
Patrol agents. CBP's Office of Budget Formulation, located within its 
Office of Finance, is responsible for calculating the PCM estimate. The 
process for calculating the PCM begins approximately 20-22 months in 
advance of the applicable fiscal year due to the time required for 
budget submissions to be developed and reviewed within DHS and the 
Office of Management and Budget before being submitted to the Congress 
as part of the President's budget request. According to CBP budget 
officials, they began developing the fiscal year 2009 PCM in late 2006 
and completed it in early 2007. At least six CBP offices provided cost 
data to the Office of Budget Formulation to enable its staff to 
calculate the fiscal year 2009 PCM. For example, CBP's Office of 
Internal Affairs provided data related to the security clearances and 
background investigations cost item; CBP's Office of Training and 
Development provided data related to the student and instructor cost 
items; and Human Resources Management provided data related to the 
medical/fitness and drug testing cost item. Once the PCM yielded a cost 
estimate, CBP's Office of Budget Formulation used the PCM estimate to 
prepare a budget request for additional agents and incorporated it into 
CBP's overall budget request. 

The PCM does not represent all of the costs related to the recruiting, 
hiring, training, equipping, and deploying of a new Border Patrol 
agent. Some of these costs are covered by other budget accounts. For 
example, CBP's construction appropriation account includes funding to 
build additional facilities, such as office space, for new and existing 
agents. Similarly, technology upgrades for new and existing agents are 
included in CBP's automation modernization account. Also, the Federal 
Law Enforcement Training Center (FLETC) receives a separate 
appropriation to operate the Border Patrol's training facility in 
Artesia, New Mexico. 

Near the conclusion of our audit work, CBP provided us with the fiscal 
year 2010 PCM estimate it had just completed. According to the CBP 
Office of Budget Formulation, the same procedures were used, as in 
previous years, to prepare the fiscal year 2010 PCM. The Office of 
Budget Formulation contacted various CBP Offices to obtain their input 
regarding specific, applicable PCM cost item estimates. The Office of 
Budget Formulation then analyzed the cost estimates and prepared the 
PCM, applying inflation factors based on Administration direction, and 
product to agent ratios (e.g., 1 workstation for every 2.5 agents) 
based on operational need. However, the Office of Budget Formulation 
could not verify that the other Offices that provided cost estimate 
data used the same methodology for determining item costs for both 
fiscal years 2009 and 2010. 

The fiscal year 2010 PCM estimates that it will cost $170,360 to 
recruit, hire, train, equip, and deploy a new Border Patrol agent hired 
in fiscal year 2010, nearly $11,000 higher than the fiscal year 2009 
PCM estimate of $159,642. The changes include an increase of nearly 
$3,000 in vehicle purchase costs, an increase of nearly $3,000 for 
security clearance and background investigations, and an increase of 
$5,000 in rental payments. Enclosure II provides a comparison of the 
fiscal year 2009 and 2010 estimates by cost item. 

Best Practices and Internal Control Standards Exist for Developing Cost 
Estimates: 

In March 2009, we issued GAO Cost Estimating and Assessment Guide: Best 
Practices for Developing and Managing Capital Program Costs.[Footnote 
5] Because federal guidelines are limited on processes, procedures, and 
practices for ensuring credible cost estimates, we developed this cost 
estimating guide to establish a consistent methodology to be used 
across the federal government for developing and managing its program 
cost estimates. This guide is also intended to inform agencies about 
the criteria to be used in assessing a cost estimate's credibility. 
While this guide was developed primarily for estimating capital 
programs such as a major acquisition that may take place over several 
years, this guide contains best practices that can be applied to a 
variety of cost estimating scenarios, including supporting budget 
requests. For example, the best practices guidance states that a high- 
quality, reliable cost estimate should be comprehensive and that the 
individual cost items that constitute the estimate should be accurate 
and well-documented. The guide identifies best practices that, if 
followed correctly, should result in reliable and valid cost estimates 
that management can use for making informed decisions. First, to help 
ensure an overall comprehensive cost estimate, cost estimators should 
identify all of the pertinent individual cost items in sufficient 
detail and ensure that key cost items are neither omitted nor double- 
counted. Second, to help ensure that specific cost item estimates are 
accurate, cost estimators should use relevant cost data (such as the 
most recent actual costs) as the starting point and then adjust 
properly for inflation. Lastly, to help ensure that the estimates for 
cost items are well-documented, cost estimators should provide all 
calculations and data sources so that estimates can be replicated, 
support all assumptions used in calculating the estimate, and retain 
the documentation used to support the estimate so it can be readily 
available for oversight, review, and updating when necessary. 

In November 1999, we issued Standards for Internal Control in the 
Federal Government.[Footnote 6] These standards, issued pursuant to the 
requirements of the Federal Managers' Financial Integrity Act of 1982 
(FMFIA), provide the overall framework for establishing and maintaining 
internal control in the federal government.[Footnote 7] They define the 
minimum level of quality acceptable for internal control in the federal 
government and provide the basis against which internal control is to 
be evaluated. Also pursuant to FMFIA, the Office of Management and 
Budget (OMB) issued Circular A-123, revised December 21, 2004, to 
provide the specific requirements for assessing the reporting on 
internal control. Internal control standards and the definition of 
internal control in OMB Circular A-123 are largely based on our 
Standards for Internal Control in the Federal Government. These 
standards require, among other things, that all transactions and other 
significant events be clearly documented and the documentation be 
readily available for examination, and that agencies document policies 
and procedures for enforcing management directives, such as developing 
the PCM. 

CBP Used Cost-Estimating Best Practices to Develop Some but Not All 
Cost Items; Internal Controls to Help Ensure Consistency Were Lacking: 

CBP employed best practices that resulted in a comprehensive PCM and 
used cost estimating best practices to estimate 16 of the 28 cost items 
we reviewed. However, for 12 of the 28 cost items CBP did not employ 
one or more best practices, such as using relevant historical cost data 
to help ensure an accurate estimate and retaining documentation used to 
prepare the estimates so that they can be validated and updated as 
necessary. Further, although internal control standards require 
agencies to develop policies and procedures for enforcing management 
directives, such as developing the PCM, CBP did not provide detailed 
guidance or directives to program components on who is responsible for 
developing the various cost items, how PCM cost item estimates are to 
be calculated, and what documentation requirements are to be applied to 
help ensure consistency. 

The Fiscal Year 2009 PCM Cost Estimate Was Comprehensive: 

Consistent with best practices guidance, CBP's fiscal year 2009 PCM was 
comprehensive in that it contained pertinent cost items related to the 
recruiting, hiring, training, equipping, and deploying of a new Border 
Patrol agent. The PCM contained 93 individual cost items associated 
with: 

* recruiting, such as advertising for and holding recruiting events; 

* hiring, such as medical fitness testing, drug testing, security 
clearances, and background investigations; 

* training, such as travel costs for both trainees and training 
instructors, as well as meals and lodging for trainees while at the 
training academy; 

* equipment, such as vehicles, uniforms, radios, night-vision goggles, 
Forward Looking Infra-Red (FLIR) devices for night vision, and weapons; 
and: 

* deployment, such as an agent's basic salary, locality pay, overtime; 
CBP's contribution toward an agent's social security, health care 
benefits, worker's compensation and retirement; and incremental 
infrastructure costs such as rent and utilities. 

Consistent with best practice guidance that a cost estimate be 
sufficiently detailed, the PCM included both large (e.g., salary and 
benefits) and small (e.g., handcuffs and belts) cost items. The PCM 
contained both direct and indirect cost items, which is consistent with 
best practices guidance. Direct costs include cost items that are 
directly related to hiring an agent such as an agent's salary and 
benefits as well as personal equipment items such as the agent's weapon 
and individual radio. Indirect costs include cost items that cannot be 
directly associated with hiring a new agent such as additional 
infrastructure costs (e.g., rent, utility costs, and computer 
installation) that CBP will incur due to the hiring of additional 
agents. In addition, pro-rata formulas also apply to certain equipment 
because not every new agent needs his or her own. For example, CBP does 
not purchase a new vehicle for each new agent hired but uses a formula 
of purchasing two additional vehicles for every three agents hired. In 
addition, CBP's policy is to purchase one additional FLIR night-vision 
device for every additional eight agents hired, and one work station 
and chair for every 2.5 agents hired. Pro-rata formulas are also used 
to calculate certain support costs such as rent. The PCM cost items 
such as these represent a new agent's pro-rata share of the total 
estimated costs for these items. 

Individual cost items ranged from a high of about $19,000 for the 
average cost of a new agent's salary for 6 months to a low of $10 for 
the cost of a belt accessory.[Footnote 8] We did not identify any key 
cost items that CBP omitted or double-counted when computing the fiscal 
year 2009 PCM. 

Estimates for Over Half of the Fiscal Year 2009 PCM Cost Items We 
Analyzed Were Accurate and Well Documented, but the Others Were Not: 

We validated CBP's estimate for 16 of the 28 individual cost items we 
analyzed; that is, we were able to determine whether CBP's calculations 
were accurate and its cost estimates well documented. Consistent with 
best practices, CBP used relevant historical cost data as the starting 
point, applied DHS or Office of Personnel Management (OPM) approved 
ratios where appropriate, applied inflation factors to arrive at an 
estimated 2009 cost, and retained support documentation. Also, because 
CBP appropriately documented its cost estimates for these 16 items, we 
were able to validate CBP's estimate for these items as being 
consistent with both best practice and internal control standards. When 
we recalculated the PCM amount for these items using the documentation 
and formulas CBP provided, we arrived at the same amount or were within 
$20. The 16 cost items totaled $77,938 or 49 percent of the total 
amount of the PCM. Of this amount, $44,575 was related to salary and 
benefits cost items and $25,371 was primarily related to hiring and 
equipment cost items. Table 2 summarizes our analysis of the 16 cost 
items we determined were accurate and well-documented. 

Table 2: GAO Analysis of Fiscal Year 2009 PCM Cost Items That Were 
Accurate and Well-Documented: 

Cost item: Agent Basic Salary; 
Fiscal year 2009 PCM total: $19,176; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $19,175; 
Difference between PCM and GAO calculation (PCM-GAO): $1. 

Cost item: Security Clearance/Background Investigations; 
Fiscal year 2009 PCM total: $14,468; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $14,468; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: CBP contribution to Federal Employees Retirement System 
(FERS); 
Fiscal year 2009 PCM total: $7,797; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $7,796; 
Difference between PCM and GAO calculation (PCM-GAO): $1. 

Cost item: Administratively Uncontrollable Overtime (AUO)[A]; 
Fiscal year 2009 PCM total: $5,571; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $5,571; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: Hand-Held Radio; 
Fiscal year 2009 PCM total: $5,479; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $5,480; 
Difference between PCM and GAO calculation (PCM-GAO): $(1). 

Cost item: All Other Overtime; 
Fiscal year 2009 PCM total: $4,902; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $4,900; 
Difference between PCM and GAO calculation (PCM-GAO): $2. 

Cost item: Supervisory Premium [B]; 
Fiscal year 2009 PCM total: $3,774; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,774; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: Travel for Instructors; 
Fiscal year 2009 PCM total: $3,443; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,442; 
Difference between PCM and GAO calculation (PCM-GAO): $1. 

Cost item: Workstation/Chair; 
Fiscal year 2009 PCM total: $2,427; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $2,427; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: CBP Social Security Contribution; 
Fiscal year 2009 PCM total: $2,045; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $2,045; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: Temporary Duty Travel; 
Fiscal year 2009 PCM total: $1,834; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $1,835; 
Difference between PCM and GAO calculation (PCM-GAO): $(1). 

Cost item: Uniforms; 
Fiscal year 2009 PCM total: $1,589; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $1,569; 
Difference between PCM and GAO calculation (PCM-GAO): $20. 

Cost item: Travel for Basic Training; 
Fiscal year 2009 PCM total: $1,589; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $1,589; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: Auto Fuel; 
Fiscal year 2009 PCM total: $1,408; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $1,408; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: CBP Thrift Savings Plan (TSP) Match for Retirement (40lk); 
Fiscal year 2009 PCM total: $1,310; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $1,310; 
Difference between PCM and GAO calculation (PCM-GAO): $0. 

Cost item: Rental Payments; 
Fiscal year 2009 PCM total: $1,126; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $1,114; 
Difference between PCM and GAO calculation (PCM-GAO): $12. 

Cost item: Total; 
Fiscal year 2009 PCM total: $77,938; 
GAO calculation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $77,903. 

Source: GAO analysis of CBP documentation. 

[A] AUO refers to irregular overtime worked by law enforcement officers 
and for budgeting purposes is based on a percentage of an agent's 
salary and locality pay, where appropriate. 

[B] Supervisory premium is the additional salary cost paid to new 
supervisors who are promoted to supervise new agents. 

[End of table] 

We could not determine the reliability of 12 of the 28 cost items we 
reviewed because either CBP did not meet one or more best practice 
guidelines relating to accuracy, or CBP did not meet best practice 
guidelines and internal control standards relating to documentation. 
Accuracy refers to using relevant assumptions and historical cost data 
as well as the correct calculations to help ensure a reliable estimate. 
Documentation refers to documenting the methodology, calculations, 
results, rationales or assumptions, and sources of the data used to 
generate each cost item, as well as the retention of documentation used 
to prepare the estimates so that they can be validated and updated as 
necessary. Using these best practices increases an estimate's 
credibility and helps support an organization's decision making. 

These 12 cost items accounted for $69,146 or 43 percent of the total 
PCM dollar amount. All told, this means that we could not validate 
about $152 million (43 percent) of CBP's $351.2 million budget estimate 
for recruiting, hiring, training, equipping, and deploying an 
additional 2,200 Border Patrol agents in fiscal year 2009. Table 3 
shows the 12 cost items and identifies the particular best practice or 
internal control standard that CBP did not employ. 

Table 3: GAO Analysis of Fiscal Year 2009 PCM Cost Items Where CBP Did 
Not Employ A Cost Estimating Best Practice or Internal Control 
Standard: 

Cost item: Vehicle Purchase; 
Fiscal year 2009 PCM total: $16,946; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: Documentation not available; 
Difference between PCM and GAO computation (PCM-GAO): Not applicable; 
Best practice(s) or internal control standard not employed: 
Documentation not retained. 

Cost item: Vehicle Equipment; 
Fiscal year 2009 PCM total: $13,416; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: Documentation not available; 
Difference between PCM and GAO computation (PCM-GAO): Not applicable; 
Best practice(s) or internal control standard not employed: 
Documentation not retained. 

Cost item: Forward Looking Infra-Red (FLIR) night vision device; 
Fiscal year 2009 PCM total: $8,606; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $8,870; 
Difference between PCM and GAO computation (PCM-GAO): $(264); 
Best practice(s) or internal control standard not employed: 
Documentation did not support PCM estimate. 

Cost item: Recruitment; 
Fiscal year 2009 PCM total: $4,798; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: Documentation not available; 
Difference between PCM and GAO computation (PCM-GAO): Not applicable; 
Best practice(s) or internal control standard not employed: 
Documentation not retained. 

Cost item: Night Vision Goggles; 
Fiscal year 2009 PCM total: $4,532; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: Documentation not available; 
Difference between PCM and GAO computation (PCM-GAO): Not applicable; 
Best practice(s) or internal control standard not employed: 
Documentation not retained. 

Cost item: Mobile Radio; 
Fiscal year 2009 PCM total: $4,236; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,654; 
Difference between PCM and GAO computation (PCM-GAO): $582; 
Best practice(s) or internal control standard not employed: 
Documentation did not support PCM estimate. 

Cost item: Medical/fitness and Drug Tests; 
Fiscal year 2009 PCM total: $3,972; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,972; 
Difference between PCM and GAO computation (PCM-GAO): $0; 
Best practice(s) or internal control standard not employed: Assumption 
not supported. 

Cost item: Basic Training; 
Fiscal year 2009 PCM total: $3,846;
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,987; 
Difference between PCM and GAO computation (PCM-GAO): $(141); 
Inflation factor not applied. 

Cost item: Health Care Benefits; 
Fiscal year 2009 PCM total: $3,629; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,982; 
Difference between PCM and GAO computation (PCM-GAO): $(353); 
Best practice(s) or internal control standard not employed: Relevant 
cost data not used; documentation did not support PCM estimate. 

Cost item: Locality Pay; 
Fiscal year 2009 PCM total: $3,111; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $3,110; 
Difference between PCM and GAO computation (PCM-GAO): $1; 
Best practice(s) or internal control standard not employed: Relevant 
cost data not Used. 

Cost item: Personal Computer and Software; 
Fiscal year 2009 PCM total: $1,044; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: $932; 
Difference between PCM and GAO computation (PCM-GAO): $112; 
Best practice(s) or internal control standard not employed: 
Documentation did not support PCM estimate. 

Cost item: Auto Maintenance; 
Fiscal year 2009 PCM total: $1,010; 
GAO computation of fiscal year 2009 PCM based upon documentation 
provided by CBP: Documentation not available; 
Difference between PCM and GAO computation (PCM-GAO): Not applicable; 
Best practice(s) or internal control standard not employed: 
Documentation not retained. 

Cost item: Total; 
Fiscal year 2009 PCM total: $69,146. 

Source: GAO analysis of CBP documentation. 

[End of table] 

For 5 items, CBP could not provide documentation; for 4 items, we could 
not replicate the 2009 PCM based on the documentation provided; and for 
3 items, CBP did not use relevant cost data, support assumptions, or 
apply appropriate inflation rates. The following sections discuss where 
CBP did not employ best practices or internal control standards. 

* Vehicle Purchase and Vehicle Equipment: Documentation was not 
retained on either cost item. CBP purchases vehicles and related 
equipment for Border Patrol agents to use to patrol the border. CBP's 
Office of Asset Management officials told us that they did not have 
documentation to support the fiscal year 2009 estimates and that the 
individuals who prepared the estimates were no longer employed by CBP's 
Office of Asset Management. 

* FLIR: Documentation did not support the PCM cost estimate. The FLIR 
is a night-vision device that enables Border Patrol agents to perform 
surveillance activities at night. CBP provided us a document stating 
that it used a base figure of $67,000 for the FLIR. CBP also told us 
that it used a ratio of one FLIR for every eight agents. Using the 
$67,000 FLIR unit cost figure, the 1:8 ratio, and the inflation factors 
CBP budget officials told us they applied to equipment items (i.e., 1.9 
percent, 1.9 percent, and 2.0 percent, respectively, for fiscal years 
2007-2009), we calculated a total of $8,870, which is $264 more than 
the PCM estimate. 

* Recruitment: Documentation was not retained. According to the CBP 
Director of Recruitment, the recruitment cost item includes costs for 
advertising, recruitment facility rentals, staff travel, entry-level 
testing, administration, and recruitment displays. CBP recruitment 
officials told us that the documentation used to compute the fiscal 
year 2009 PCM recruitment cost item could not be located and that the 
Human Resources Management recruiting office staff who prepared the PCM 
cost calculation are no longer at the office. 

* Night-Vision Goggles: Documentation was not retained. Night-vision 
goggles enable a Border Patrol agent to perform surveillance activities 
at night. In lieu of the actual documentation used, the Office of 
Border Patrol provided us with documents for two different types of 
night vision goggles with associated unit costs. One type of goggle 
cost $2,775 per unit and the other type of goggle cost $11,626 per 
unit. We could not arrive at the PCM cost estimate using the documents 
provided for either type of goggle. 

* Mobile Radio: Documentation did not support the PCM cost estimate. 
CBP provides mobile radios to Border Patrol agents to enable 
communication while on patrol. CBP provided an invoice showing that it 
paid $5,176 in 2006 for the mobile radio and told us that it used a 
ratio of two radios for every three agents. Using the unit price cost, 
the 2:3 ratio, and the inflation factors CBP budget officials told us 
they applied to equipment items (1.9 percent, 1.9 percent, and 2.0 
percent, respectively for fiscal years 2007-2009), we calculated a 
total of $3,654, which was $582 less than the PCM cost estimate. 

* Medical/fitness and Drug Tests: Assumptions were not supported for 
two types of costs. CBP requires Border Patrol applicants to undergo 
medical/fitness and drug testing as part of the pre-employment process. 
To support its PCM cost estimate, CBP provided documentation on 
medical/fitness exams, drug tests, lab analyses, specialty doctor 
consults and vision/psychological consults. Our computation based on 
the CBP-provided documentation matched the $3,972 in the 2009 PCM cost 
estimate. However, CBP assumed that medical consult costs were about 15 
percent of the basic medical/fitness/drug testing costs and vision/ 
psychological consult costs were about 6 percent of these costs. CBP 
officials told us these assumptions were based on historical precedent, 
but did not provide documentation to support these assumptions. Without 
documentation to support these assumptions, we could not validate the 
reliability of the PCM cost estimate. 

* Basic Training: Inflation factor was not applied. In connection with 
basic training, CBP's fiscal year 2009 PCM included a $3,846 cost 
estimate for an agent's meals and lodging while at the training 
academy. CBP provided documentation estimating it would cost $3,836 in 
fiscal year 2007 for an agent's meals and lodging--$10 less than the 
fiscal year 2009 PCM estimate. A CBP Office of Budget Formulation 
official told us that 1.9 percent and 2.0 percent inflation factors 
should be applied for fiscal years 2008 and 2009, respectively, to 
estimate fiscal year 2009 costs. When we applied these inflation 
factors, the result was $3,987, or $141 higher than CBP's 2009 PCM cost 
estimate. 

* Health Care Benefits: Relevant cost data were not used, and 
documentation provided did not support the PCM cost estimate. CBP pays 
a portion of a Border Patrol agent's health care benefits. The 2009 PCM 
included a $3,629 estimate for a new agent's health care benefit costs. 
CBP used a formula that contained a number of different items to 
compute this estimate (including type of service, enrollment plan, 
coverage options, and government premium payments). However, some of 
the particular cost items were not relevant. For example, CBP used the 
costs for health plans for which Border Patrol agents were ineligible, 
such as the Panama Canal Area Benefit Plan and Foreign Service Benefit 
Plan in its calculation. As a second example, according to the 
documentation CBP provided, CBP's formula included only fee-for-service 
health care plans, excluding health maintenance organization plans and 
other options. As a third example, in its formula for estimating what 
proportion of Border Patrol agents would enroll in family health care 
plans versus individual health care plans, CBP used CBP-wide data 
rather than data specifically related to Border Patrol agents. With 
regard to support for the PCM cost estimate, based upon CBP provided 
documentation we recalculated the PCM to be $3,982, or about $350 more 
than CBP's 2009 PCM. CBP's financial system has data on health care 
benefit costs, which can provide data on CBP's actual costs of health 
care benefits for Border Patrol agents. According to data provided by 
CBP's Office of Border Patrol, CBP's average health care benefit cost 
for a new GS-7 Border Patrol agent hired in 2008 was $4,222, $593 
higher than what CBP earlier estimated it would be when preparing the 
fiscal year 2009 PCM estimate, raising questions about the reliability 
of the fiscal year 2009 PCM estimate. 

* Locality Pay: Relevant cost data were not used. Federal employees 
living in certain geographic areas of the country receive an additional 
percentage of their basic salary based on comparisons with nonfederal 
rates, called locality pay. Typically, new Border Patrol agents were 
first assigned to one of the nine sectors along the southwest border. 
[Footnote 9] To estimate locality pay for the fiscal year 2009 PCM, CBP 
used a locality pay rate of 16.23 percent, OPM's national average of 
locality pay rates that included high-cost cities where new Border 
Patrol agents are not stationed, such as New York, Chicago, and San 
Francisco. However, the actual locality pay rate based upon where the 
new agents would be stationed along the southwest border was lower. In 
response to our inquiry, CBP stated that the actual average locality 
rate for these nine southwestern border sectors in calendar years 2006 
and 2007 was 14.1 percent, about 2 percentage points less than the 
estimate used in the PCM. Reducing the locality pay factor to 14.1 
percent would reduce the PCM cost estimate from $3,111 to $2,704, a 
difference of $407. The change in the locality pay factor has broader 
implications as the locality pay factor also is used to estimate five 
other PCM cost items (AUO, all other overtime, Social Security, FERS 
retirement Thrift Savings Plan [TSP] match, and FERS basic). 
Collectively, using the lower rate of 14.1 percent would have reduced 
the fiscal year 2009 PCM cost estimate for the five cost items that are 
affected by locality pay by $803 per Border Patrol agent, and the 
resulting budget request for 2,200 new agents by about $1.8 million. 
[Footnote 10] 

According to CBP officials, when preparing the fiscal year 2009 PCM 
they were aware that some agents might be transferred from the 
southwest border to the northern border. CBP considered any potential 
increase in salary due to an increase in locality pay as related to the 
cost of hiring the new agents and therefore tried to incorporate any 
potential cost increase into the PCM. As a result, CBP decided to use 
the nationwide locality pay rate to budget for any potential increase 
in salary costs due to an increase in locality pay that may have 
resulted from the transfer of agents from the southwest border to the 
northern border. 

However, on average, the locality pay rate for northern border sectors 
also appears lower than the OPM's national average of locality pay 
rates. According to data provided by CBP, the average locality pay rate 
for the eight northern border sectors in 2008 was 14.94 percent, lower 
than OPM's 2006 national average of 16.22 percent. CBP officials agreed 
that the locality pay cost element could be refined to include only 
those areas where agents are assigned and exclude higher-cost nonborder 
cities when computing the locality pay cost element. 

* Personal Computer and Software: Documentation did not support the PCM 
cost estimate. CBP furnishes computers for Border Patrol agents to use 
at the office in connection with their official duties. CBP said it 
used a ratio of 1 computer per every 2.5 agents it planned to hire. 
Using the personal computer and software costs CBP provided, applying 
the 1:2.5 ratio, and the same inflation factors as indicated above with 
respect to other equipment items, resulted in a total of $932, $112 
less than the PCM. Since we could not validate these PCM cost items 
based upon the cost documentation provided, the reliability of the PCM 
estimate is unknown. 

* Auto Maintenance: Documentation was not retained. CBP is responsible 
for maintaining the vehicles and related equipment that Border Patrol 
agents use to patrol the border. CBP estimated the PCM cost item to be 
$1,010, but could not locate the documentation it used to make this 
estimate. 

CBP Lacks Guidance to Ensure that the PCM is Developed Consistent with 
Internal Controls and Cost Estimating Best Practices: 

Standards for internal control state that management should provide 
guidance to ensure that roles and responsibilities of offices and 
employees within those offices are clearly defined. Similarly, these 
standards require that agencies document their policies and procedures 
for enforcing management directives, such as the process for developing 
and reporting PCM cost estimates.[Footnote 11] In addition, our cost 
estimating guide states that those responsible for developing the cost 
estimate should be identified and the overall process for the 
developing a cost estimate be outlined.[Footnote 12] 

However, CBP has not clearly defined the roles and responsibilities of 
CBP offices responsible for providing PCM data to CBP's Office of 
Budget Formulation, such as what offices are responsible for developing 
particular PCM cost items and what documentation CBP's Office of Budget 
Formulation requires to compile the PCM. As a result, there has been 
some uncertainty between the Office of Budget Formulation and the other 
CBP offices regarding who is responsible for collecting certain data, 
who is responsible for devising the calculation methodology for 
individual cost items, and who is responsible for maintaining the 
documentation used to generate the cost estimate. For example, for one 
cost item (temporary duty travel), Border Patrol officials told us they 
believed CBP's Office of Budget Formulation was responsible for 
developing the cost calculation assumptions. However, the Office of 
Budget Formulation indicated that it did not derive cost calculation 
assumptions for that object class (budget category) and that the Office 
of Border Patrol should have derived the cost calculation. Further, of 
the 28 cost items we reviewed, the Office of Budget Formulation had 
documentation for 14 cost items; for the 14 other cost items CBP budget 
staff referred us to six other CBP offices to obtain supporting 
documentation. For 5 of these 14 cost items, the other CBP offices 
could not locate the documentation used to support the fiscal year 2009 
PCM estimate. As a result, we could not determine the reliability of 
these 5 items and, more importantly, CBP has lost valuable information 
that it could have used to update or replicate these PCM estimates. 

In addition to defining roles and responsibilities, cost estimating 
best practices state that agencies should provide guidance on how cost 
items are to be calculated and supported including a description of the 
cost estimating process, data sources, and methods as well as the 
actual documentation so that the estimate can be replicated. CBP has 
not provided guidance to offices on how to compute individual PCM cost 
items. Ten of the 12 cost item estimates that did not follow best 
practices were prepared in part by CBP offices outside of CBP's Office 
of Budget Formulation. As a result, CBP cannot provide reasonable 
assurance that its offices are using methodologies and formulas for 
computing these cost items that are consistent with cost estimating 
best practices and therefore resulting in a reliable cost estimate. 

CBP's Office of Budget Formulation recognizes that additional rigor 
needs to be incorporated into the PCM estimating process to improve the 
reliability of the PCM and the subsequent budget estimate. According to 
the Director, OPM provides guidance on how to calculate an agency's 
contribution toward selected personnel costs, such as costs regarding 
social security and other federal employee retirement programs, and DHS 
has issued guidance to its components related to the calculation of 
certain cost items. However, we have found differences among the 
offices as to who is responsible for calculating the cost elements. The 
Director acknowledged that additional CBP guidance would be useful to 
instill more accuracy in the PCM cost estimating process by, for 
example, requiring CBP offices that provide individual PCM cost item 
information to provide additional justification and documentation to 
support their estimates. According to the Office of Budget Formulation, 
additional documentation and justification will be sought from CBP 
offices submitting data for the 2011 PCM. With well-documented policies 
and procedures, CBP could help ensure that staff roles and 
responsibilities are clearly assigned; individual cost items are 
accurately derived; individual cost items can be easily traced and 
reconstructed; and management's directives for the PCM development 
process can be carried out as intended. 

Conclusions: 

The ability of CBP to develop a reliable PCM is crucial to CBP 
developing an accurate budget request for additional Border Patrol 
agents. The PCM is the foundation for any funding requested for 
additional Border Patrol agents. Inaccurate budget requests have 
significant implications. Overestimating cost items could result in CBP 
requesting more funding than needed for new agents, while 
underestimating cost items could result in CBP using current operating 
funds for new agent costs, thereby reducing funds available for current 
operations. Implementing cost estimating best practices such as using 
accurate and relevant historical cost data, verifying assumptions used 
to compute cost estimates, and maintaining documentation of previous 
PCM cost estimates would help CBP develop a reliable estimate. 
Obtaining additional documentation and justification from CBP offices 
supplying data for the 2011 PCM is a good first step. Additionally, 
well-documented policies, procedures, and guidance would help clarify 
the PCM development process, identify the CBP entities responsible for 
providing and retaining cost item data, and describe the formulas and 
methodologies for calculating a particular PCM cost item. This would 
help ensure that proper cost estimating methodology is used, that it is 
consistent from year to year, and would help save CBP budget officials 
time in updating the model each year. 

Recommendation for Executive Action: 

To strengthen CBP's process for calculating the PCM and to follow cost 
estimating best practices and internal control standards, we recommend 
that the CBP Commissioner develop written directives or guidelines 
describing, at a minimum, the PCM development process, the roles and 
responsibilities of each CBP office with respect to the PCM, how PCM 
cost items are to be developed, and how such documentation should be 
maintained for updating and audit purposes. 

Agency Comments and Our Evaluation: 

We requested comments on this report from the Secretary of Homeland 
Security. In its response, DHS concurred with our recommendation. DHS's 
comments are reprinted in Enclosure III. 

In commenting on our report, DHS raised two issues. First, while 
acknowledging that good management practices are timeless, DHS said 
that we applied criteria issued in March 2009 to a situation that 
existed in 2007. We disagree with this characterization. While the GAO 
Cost Estimating and Assessment Guide (GAO-09-3SP) was formally issued 
in March 2009, the best practices described were based on years of 
historical experience. In July 2007 we issued an exposure draft of this 
publication which contained best practice principles for cost 
estimation (e.g., the need for comprehensive, accurate, and well- 
documented estimates), and individuals from the Department of Homeland 
Security, as well as several other public and private sector 
institutions, participated in the development of this guide and 
received this exposure draft. Further, as stated in our scope and 
methodology, we also used our Standards for Internal Control in the 
Federal Government (November 1999) to determine whether the PCM cost 
estimation procedure aligned with requirements for effective management 
control over program operations. Moreover, other cogent guidance on 
cost estimation was issued by OMB prior to the development of the 
fiscal year 2009 PCM. Similar to our work, four characteristics of a 
high-quality, reliable cost estimate were identified by OMB in 1992: 
these included the need for comprehensive, accurate, well-documented 
and credible cost estimates.[Footnote 13] 

Second, DHS raised an issue about our use of the terms "accuracy," 
"reliability," and "validity" in discussing the fiscal year 2009 PCM, 
pointing out that the funding based on the model's assumptions has, 
with few exceptions, been overall congruent with the costs incurred. 
Our review focused on how well CBP had supported or justified PCM cost 
estimates, not how well model cost estimates eventually matched actual 
costs. There were several instances where supporting data did not 
satisfy the criteria described in this report for reliability and 
validity, which led to our conclusions about the need to better support 
the PCM cost estimates. For example, with respect to reliability, we 
found substantial differences between the PCM cost estimate and the 
supporting cost data provided for mobile radios and FLIRs. With respect 
to validity, we found that the supporting assumptions behind the 
development of the health care and locality pay cost items were not 
appropriate for Border Patrol agents and where they are deployed. Given 
these shortcomings, having estimates that closely resembled the 
subsequent actual costs is not necessarily an indication of PCM 
accuracy, reliability, and validity. Rather, the congruence could have 
occurred for a number of other reasons not related to the PCM (e.g., 
variations in item or product costs). 

We are sending copies of this report to interested congressional 
committees, the Secretary of Homeland Security, and other interested 
parties. This report will also be available at no charge on GAO's Web 
site at [hyperlink, http://www.gao.gov]. 

If you or your staff have any questions about this report, please 
contact me at (202) 512-8777, or stanar@gao.gov. Contact points for our 
Office of Congressional Relations and Public Affairs may be found on 
the last page of this report. Key contributors to this report are 
listed in Enclosure IV. 

Signed by: 

Richard M. Stana:
Director, Homeland Security and Justice Issues: 

Enclosures: 

[End of section] 

Enclosure I: 

U.S. Customs and Border Protection FY 2009 Border Patrol Position Cost 
Model A: 

Salaries and Benefits: 

Description: Salary; 
Amount: $19,176. 

Description: Locality Pay; 
Amount: $3,111. 

Description: All Other Overtime; 
Amount: $4,902. 

Description: Administratively Uncontrollable Overtime; 
Amount: $5,571. 

Description: Awards; 
Amount: $222. 

Description: Social Security; 
Amount: $2,045. 

Description: Basic Life Insurance; 
Amount: $67. 

Description: Health Care Benefits; 
Amount: $3,629. 

Description: Medicare; 
Amount: $478. 

Description: FERS Basic TSP; 
Amount: $328. 

Description: FERS TSP Match; 
Amount: $1,310. 

Description: FERS Basic; 
Amount: $7,797. 

Description: Relocation; 
Amount: $0. 

Description: Relocation with/Home Buyout; 
Amount: $0. 

Description: Relocation and Withholding Income Tax Allowance; 
Amount: $0. 

Description: Relocation; 
Amount: $0. 

Description: Workers Compensation; 
Amount: $490. 

Description: Subtotal Salaries and Benefits; 
Amount: $49,125. 

Travel and Transportation: 

Description: Travel (TDY); 
Amount: $1,834. 

Description: Travel for Detailed Instructors TDY; 
Amount: $3,443. 

Description: Travel for Basic Training; 
Amount: $1,589. 

Description: Quality Recruitment/Recruitment Travel; 
Amount: $366. 

Description: Transportation/Freight - Vehicles; 
Amount: $317. 

Description: Subtotal Travel and Transportation; 
Amount: $7,549. 

Infrastructures Cost Estimates: 

Description: Rental Payments to GSA; 
Amount: $1,126. 

Description: GSA Overtime Utilities; 
Amount: $37. 

Description: Utilities; 
Amount: $294. 

Description: Local Telephone Access and Usage; 
Amount: $417. 

Description: Telephone cross connects; 
Amount: $269. 

Description: Cellular Phone Service; 
Amount: $162. 

Description: Pager Service/Blackberry/PDA activation; 
Amount: $72. 

Description: Calling card usage; 
Amount: $56. 

Description: FedEx; 
Amount: $40. 

Description: Express Shipping for Training; 
Amount: $32. 

Description: Gun Shipping; 
Amount: $10. 

Description: Body Armor Shipping; 
Amount: $16. 

Description: General Printing Needs; 
Amount: $91. 

Description: PC Installation and Cabling; 
Amount: $646. 

Description: Subtotal Infrastructures Cost Estimates; 
Amount: $3,268. 

Pre-employment Costs: 

Description: Security Clearance/Background Investigations; 
Amount: $14,468. 

Description: Drug Test/Medical; 
Amount: $3,972. 

Description: Inoculations/Immunizations; 
Amount: $742. 

Description: Quality Recruitment; 
Amount: $4,798. 

Description: Subtotal Pre-employment Costs; 
Amount: $23,979. 

Training: 

Description: Basic Border Patrol Agent; 
Amount: $3,846. 

Description: Subtotal Training; 
Amount: $3,846. 

Other Equipment and Support Costs: 

Description: Payroll Services; 
Amount: $220. 

Description: Work Station/Chair; 
Amount: $2,427. 

Description: PC and Software; 
Amount: $1,044. 

Description: LAN Printer; 
Amount: $187. 

Description: Laptop, Software, peripherals; 
Amount: $811. 

Description: Personal Printer; 
Amount: $322. 

Description: Cellular Phone; 
Amount: $239. 

Description: Desk Phone Set; 
Amount: $212. 

Description: Radio, Mobile; 
Amount: $4,236. 

Description: Radio, Handheld; 
Amount: $5,479. 

Description: PDA/Blackberry; 
Amount: $113. 

Description: Subtotal Other Equipment and Support Costs; 
Amount: $15,291. 

Personal Equipment and Supplies: 

Description: Miscellaneous supplies; 
Amount: $727. 

Description: Ammo; 
Amount: $377. 

Description: Vehicle Fuel; 
Amount: $1,408. 

Description: Holsters; 
Amount: $68. 

Description: Holster/Gear; 
Amount: $74. 

Description: Belt--Duty; 
Amount: $43. 

Description: Belt--Underbelt; 
Amount: $21. 

Description: Plain Clothes Holster; 
Amount: $37. 

Description: Magazines; 
Amount: $133. 

Description: Belt Accessory--Magazine Pouch; 
Amount: $1. 

Description: Belt Accessory--Handcuff Pouch; 
Amount: $21. 

Description: Belt-Accessory--Glove Pouch; 
Amount: $10. 

Description: Belt Accessory--Keepers Set of 4; 
Amount: $16. 

Description: Belt--Dress Leather; 
Amount: $35. 

Description: Eye and Hearing Protection; 
Amount: $21. 

Description: Baton with Scabbard; 
Amount: $80. 

Description: Firearms Training and Maintenance Supplies; 
Amount: $43. 

Description: Weapon Cleaning Kit; 
Amount: $21. 

Description: Handcuffs; 
Amount: $21. 

Description: Collapsible Baton/Holder; 
Amount: $74. 

Description: Camelback and Cleaning Kit; 
Amount: $174. 

Description: Training Academy Student Supplies; 
Amount: $159. 

Description: OC Spray & Holder; 
Amount: $32. 

Description: Safety Personal Protective Equipment; 
Amount: $212. 

Description: Uniforms Safety Shoes; 
Amount: $212. 

Description: Gun Cases; 
Amount: $27. 

Description: Lockboxes; 
Amount: $63. 

Description: Gun Sling; 
Amount: $16. 

Description: Service Weapon (Handgun); 
Amount: $403. 

Description: Other Weapon (Shoulder-Fired); 
Amount: $829. 

Description: Protective Vest (Body Armor); 
Amount: $423. 

Description: Enhanced Threat Body Armor Package; 
Amount: $848. 

Description: Night Vision Goggles/monocular (1:3); 
Amount: $4,532. 

Description: Handheld FLIR 1 to 8; 
Amount: $8,606. 

Description: Subtotal Personal Equipment and Supplies; 
Amount: $19,790. 

Vehicles Costs: 

Description: Motor Vehicle Maintenance; 
Amount: $1,010. 

Description: Auto (see table of ratios below); 
Amount: $16,946. 

Description: Law Enforcement Equipment for Car; 
Amount: $13,416. 

Description: Subtotal Vehicles Costs; 
Amount: $31,372. 

Uniform Costs: 

Description: Badge/I.D.; 
Amount: $37. 

Description: Credential/Case; 
Amount: $21. 

Description: Ceremonial Uniforms & Duty Uniforms; 
Amount: $1,589. 

Description: Subtotal Uniform Costs; 
Amount: $1,647. 

Pro-rated Supervisor Premium: 

Description: Supervisory Premium; 
Amount: $3,774. 

Description: Subtotal Pro-rated Supervision; 
Amount: $3,774. 

Description: Total Border Patrol Position Cost; 
Amount: $159,642. 

Source: CBP. 

[A] When we recalculated the 2009 PCM using the above numbers, we 
arrived at a slightly different figure, $159,639, or $3 less. 

[End of table] 

[End of section] 

Enclosure II: 

Comparison of the Fiscal Year 2010 and Fiscal Year 2009 PCM by Cost 
Category: 

Salaries and Benefits: 

Description: Salary; 
2010 PCM: $19,596; 
2009 PCM: $19,176; 
Difference; 2010 PCM-2009 PCM: $420. 

Description: Locality Pay; 
2010 PCM: $3,178; 
2009 PCM: $3,111; 
Difference; 2010 PCM-2009 PCM: $67. 

Description: All Other Overtime; 
2010 PCM: $5,009; 
2009 PCM: $4,902; 
Difference; 2010 PCM-2009 PCM: $107. 

Description: AUO; 
2010 PCM: $5,694; 
2009 PCM: $5,571; 
Difference; 2010 PCM-2009 PCM: $123. 

Description: Awards; 
2010 PCM: $228; 
2009 PCM: $222; 
Difference; 2010 PCM-2009 PCM: $6. 

Description: Social Security; 
2010 PCM: $2,090; 
2009 PCM: $2,045; 
Difference; 2010 PCM-2009 PCM: $45. 

Description: Basic Life Insurance; 
2010 PCM: $67; 
2009 PCM: $67; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Health Care Benefits; 
2010 PCM: $3,524; 
2009 PCM: $3,629; 
Difference; 2010 PCM-2009 PCM: -$105. 

Description: Medicare; 
2010 PCM: $489; 
2009 PCM: $478; 
Difference; 2010 PCM-2009 PCM: $11. 

Description: FERS Basic TSP; 
2010 PCM: $335; 
2009 PCM: $328; 
Difference; 2010 PCM-2009 PCM: $7. 

Description: FERS TSP Match; 
2010 PCM: $1,339; 
2009 PCM: $1,310; 
Difference; 2010 PCM-2009 PCM: $29. 

Description: FERS Basic; 
2010 PCM: $8,336; 
2009 PCM: $7,797; 
Difference; 2010 PCM-2009 PCM: $539. 

Description: Workers Compensation; 
2010 PCM: $501; 
2009 PCM: $490; 
Difference; 2010 PCM-2009 PCM: $11. 

Description: Subtotal Salaries and Benefits; 
2010 PCM: $50,386; 
2009 PCM: $49,126; 
Difference; 2010 PCM-2009 PCM: $1,260. 

Travel and Transportation: 

Description: Travel-Temporary Duty (TDY); 
2010 PCM: $1,802; 
2009 PCM: $1,834; 
Difference; 2010 PCM-2009 PCM: -$32. 

Description: Travel for Detailed Instructors TDY;
2010 PCM: $3,381; 
2009 PCM: $3,443; 
Difference; 2010 PCM-2009 PCM: -$62. 

Description: Travel for Basic Training; 
2010 PCM: $1,561; 
2009 PCM: $1,589; 
Difference; 2010 PCM-2009 PCM: -$28. 

Description: Quality Recruitment/Recruitment Travel; 
2010 PCM: $468; 
2009 PCM: $366; 
Difference; 2010 PCM-2009 PCM: $102. 

Description: PRAD Travel; 
2010 PCM: $127; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $127. 

Description: Transportation/Freight - Vehicles; 
2010 PCM: $694; 
2009 PCM: $317; 
Difference; 2010 PCM-2009 PCM: $377. 

Description: Subtotal Travel and Transportation; 
2010 PCM: $8,033; 
2009 PCM: $7,549; 
Difference; 2010 PCM-2009 PCM: $484. 

Infrastructures Cost Estimates: 

Description: Rental Payments to GSA; 
2010 PCM: $6,148; 
2009 PCM: $1,126; 
Difference; 2010 PCM-2009 PCM: $5,022. 

Description: Rental Payments to Others; 
2010 PCM: $850; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $850. 

Description: GSA Overtime Utilities; 
2010 PCM: $277; 
2009 PCM: $37; 
Difference; 2010 PCM-2009 PCM: $240. 

Description: Utilities; 
2010 PCM: $349; 
2009 PCM: $294; 
Difference; 2010 PCM-2009 PCM: $55. 

Description: Local Telephone Access and Usage; 
2010 PCM: $426; 
2009 PCM: $417; 
Difference; 2010 PCM-2009 PCM: $9. 

Description: Telephone cross connects; 
2010 PCM: $281; 
2009 PCM: $269; 
Difference; 2010 PCM-2009 PCM: $12. 

Description: Cellular Phone Service; 
2010 PCM: $250; 
2009 PCM: $162; 
Difference; 2010 PCM-2009 PCM: $88. 

Description: Pager Service/Blackberry/PDA activation; 
2010 PCM: $75; 
2009 PCM: $72; 
Difference; 2010 PCM-2009 PCM: $3. 

Description: Calling card usage; 
2010 PCM: $57; 
2009 PCM: $56; 
Difference; 2010 PCM-2009 PCM: $1. 

Description: FedEx; 
2010 PCM: $57; 
2009 PCM: $40; 
Difference; 2010 PCM-2009 PCM: $17. 

Description: Express Shipping for Training; 
2010 PCM: $37; 
2009 PCM: $32; 
Difference; 2010 PCM-2009 PCM: $5. 

Description: Gun shipping; 
2010 PCM: [Empty]; 
2009 PCM: $10; 
Difference; 2010 PCM-2009 PCM: -$10. 

Description: Body Armor Shipping; 
2010 PCM: $16; 
2009 PCM: $16; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: MHC FedEx new hires; 
2010 PCM: $37; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $37. 

Description: General Printing Needs; 
2010 PCM: $74; 
2009 PCM: $91; 
Difference; 2010 PCM-2009 PCM: -$17. 

Description: PC Installation and Cabling; 
2010 PCM: $104; 
2009 PCM: $646; 
Difference; 2010 PCM-2009 PCM: -$542. 

Description: Subtotal Infrastructures Cost Estimates; 
2010 PCM: $9,038; 
2009 PCM: $3,268; 
Difference; 2010 PCM-2009 PCM: $5,770. 

Pre-employment Costs: 

Description: Security Clearance/Background Investigations; 
2010 PCM: $17,458; 
2009 PCM: $14,468; 
Difference; 2010 PCM-2009 PCM: $2,990. 

Description: Drug Test/Medical; 
2010 PCM: $4,032; 
2009 PCM: $3,972; 
Difference; 2010 PCM-2009 PCM: $60. 

Description: Inoculations/Immunizations; 
2010 PCM: $765; 
2009 PCM: $742; 
Difference; 2010 PCM-2009 PCM: $23. 

Description: Quality Recruitment; 
2010 PCM: $5,098; 
2009 PCM: $4,798; 
Difference; 2010 PCM-2009 PCM: $300. 

Description: Subtotal Pre-employment Costs; 
2010 PCM: $27,353; 
2009 PCM: $23,980; 
Difference; 2010 PCM-2009 PCM: $3,373. 

Training: 

Description: Basic Border Patrol Agent; 
2010 PCM: $3,779; 
2009 PCM: $3,846; 
Difference; 2010 PCM-2009 PCM: -$67. 

Description: Subtotal Training; 
2010 PCM: $3,779; 
2009 PCM: $3,846; 
Difference; 2010 PCM-2009 PCM: -$67. 

Other Equipment and Support Costs: 

Description: Payroll Services; 
2010 PCM: $227; 
2009 PCM: $220; 
Difference; 2010 PCM-2009 PCM: $7. 

Description: Work Station/Chair; 
2010 PCM: $2,033; 
2009 PCM: $2,427; 
Difference; 2010 PCM-2009 PCM: -$394. 

Description: PC and Software; 
2010 PCM: $955; 
2009 PCM: $1,044; 
Difference; 2010 PCM-2009 PCM: -$89. 

Description: LAN Printer; 
2010 PCM: $165; 
2009 PCM: $187; 
Difference; 2010 PCM-2009 PCM: -$22. 

Description: Laptop, Software, peripherals; 
2010 PCM: $1,056; 
2009 PCM: $811; 
Difference; 2010 PCM-2009 PCM: $245. 

Description: Personal Printer; 
2010 PCM: $349; 
2009 PCM: $322; 
Difference; 2010 PCM-2009 PCM: $27. 

Description: Cellular Phone; 
2010 PCM: $243; 
2009 PCM: $239; 
Difference; 2010 PCM-2009 PCM: $4. 

Description: Desk Phone Set; 
2010 PCM: $229; 
2009 PCM: $212; 
Difference; 2010 PCM-2009 PCM: $17. 

Description: Radio, Mobile; 
2010 PCM: $2,485; 
2009 PCM: $4,236; 
Difference; 2010 PCM-2009 PCM: -$1,751. 

Description: Radio, Handheld; 
2010 PCM: $5,930; 
2009 PCM: $5,479; 
Difference; 2010 PCM-2009 PCM: $451. 

Description: Radio Consolette (Up to 6 Remotes); 
2010 PCM: $487; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $487. 

Description: Repeater (1:100); 
2010 PCM: $125; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $125. 

Description: PDA/Blackberry; 
2010 PCM: $115; 
2009 PCM: $113; 
Difference; 2010 PCM-2009 PCM: $2. 

Description: Handheld GPS unit; 
2010 PCM: $155; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $155. 

Description: Admin Systems use fee; 
2010 PCM: $411; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $411. 

Description: Vehicle Disposal; 
2010 PCM: $230; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $230. 

Description: PRAD Testing Service; 
2010 PCM: $1; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $1. 

Description: Minneapolis Hiring Center IAA w/OPM to cover testing; 
2010 PCM: $1,405; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $1,405. 

Description: Motorized special unit supplies; 
2010 PCM: $139; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $139. 

Description: Non-motorized special unit supplies; 
2010 PCM: $74; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $74. 

Description: Special Operations Unit supplies; 
2010 PCM: $130; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $130. 

Description: Motorized special unit equipment; 
2010 PCM: $806; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $806. 

Description: Non-motorized special unit equipment; 
2010 PCM: $150; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $150. 

Description: Special Operations Unit equipment; 
2010 PCM: $346; 
2009 PCM: [Empty];
Difference; 2010 PCM-2009 PCM: $346. 

Description: Subtotal Other Equipment and Support Costs; 
2010 PCM: $18,246; 
2009 PCM: $15,290; 
Difference; 2010 PCM-2009 PCM: $2,956. 

Personal Equipment and Supplies: 

Description: Miscellaneous supplies; 
2010 PCM: [Empty]; 
2009 PCM: $727; 
Difference; 2010 PCM-2009 PCM: -$727. 

Description: Ammo; 
2010 PCM: $510; 
2009 PCM: $377; 
Difference; 2010 PCM-2009 PCM: $133. 

Description: Vehicle Fuel; 
2010 PCM: $1,440; 
2009 PCM: $1,408; 
Difference; 2010 PCM-2009 PCM: $32. 

Description: Holsters; 
2010 PCM: [Empty]; 
2009 PCM: $68; 
Difference; 2010 PCM-2009 PCM: -$68. 

Description: Holster/Gear; 
2010 PCM: $73; 
2009 PCM: $74; 
Difference; 2010 PCM-2009 PCM: -$1. 

Description: Belt--Duty; 
2010 PCM: $42; 
2009 PCM: $43; 
Difference; 2010 PCM-2009 PCM: $-1. 

Description: Belt--Under belt; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Plain Clothes Holster; 
2010 PCM: [Empty]; 
2009 PCM: $37; 
Difference; 2010 PCM-2009 PCM: -$37. 

Description: Magazines; 
2010 PCM: $130; 
2009 PCM: $133; 
Difference; 2010 PCM-2009 PCM: -$3. 

Description: Belt Accessory--Magazine Pouch; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Belt Accessory--Handcuff Pouch; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Belt-Accessory--Glove Pouch; 
2010 PCM: $10; 
2009 PCM: $10; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Belt Accessory--Keepers Set of 4; 
2010 PCM: $16; 
2009 PCM: $16; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Belt--Dress Leather; 
2010 PCM: $34; 
2009 PCM: $35; 
Difference; 2010 PCM-2009 PCM: -$1. 

Description: Eye and Hearing Protection; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Baton with Scabbard; 
2010 PCM: [Empty]; 
2009 PCM: $80; 
Difference; 2010 PCM-2009 PCM: -$80. 

Description: Firearms Training and Maintenance Supplies; 
2010 PCM: $42; 
2009 PCM: $43; 
Difference; 2010 PCM-2009 PCM: -$1. 

Description: Weapon Cleaning Kit; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Handcuffs; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Handcuffs (second set); 
2010 PCM: $23; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $23. 

Description: Collapsible Baton/Holder; 
2010 PCM: $73; 
2009 PCM: $74; 
Difference; 2010 PCM-2009 PCM: -$1. 

Description: Camel back and cleaning kit; 
2010 PCM: [Empty]; 
2009 PCM: $174; 
Difference; 2010 PCM-2009 PCM: -$174. 

Description: Clipboard; 
2010 PCM: $24; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $24. 

Description: Knife; 
2010 PCM: $42; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $42. 

Description: Multi-tool; 
2010 PCM: $83; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $83. 

Description: GPS holder; 
2010 PCM: $16; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $16. 

Description: Web Radio Case; 
2010 PCM: $21; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $21. 

Description: Flashlight; 
2010 PCM: $146; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $146. 

Description: Rechargeable flashlight batteries; 
2010 PCM: $24; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $24. 

Description: Hydration Systems; 
2010 PCM: $177; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $177. 

Description: Hydration Systems parts/cleaning kit; 
2010 PCM: $31; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $31. 

Description: Training Academy Student Supplies; 
2010 PCM: $156; 
2009 PCM: $159; 
Difference; 2010 PCM-2009 PCM: -$3. 

Description: OC Spray & Holder; 
2010 PCM: $31; 
2009 PCM: $32; 
Difference; 2010 PCM-2009 PCM: $-1. 

Description: Safety Personal Protective Equipment; 
2010 PCM: $218; 
2009 PCM: $212; 
Difference; 2010 PCM-2009 PCM: $6. 

Description: Uniforms Safety Shoes; 
2010 PCM: $218; 
2009 PCM: $212; 
Difference; 2010 PCM-2009 PCM: $6. 

Description: Gun case; 
2010 PCM: [Empty]; 
2009 PCM: $27; 
Difference; 2010 PCM-2009 PCM: -$27. 

Description: Lockboxes; 
2010 PCM: $62;
2009 PCM: $63; 
Difference; 2010 PCM-2009 PCM: -$1. 

Description: Gun Sling; 
2010 PCM: $16; 
2009 PCM: $16; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Service Weapon (Handgun); 
2010 PCM: $417; 
2009 PCM: $403; 
Difference; 2010 PCM-2009 PCM: $14. 

Description: Other Weapon (Shoulder-Fired); 
2010 PCM: $543; 
2009 PCM: $829; 
Difference; 2010 PCM-2009 PCM: -$286. 

Description: Protective Vest (Body Armor); 
2010 PCM: $510; 
2009 PCM: $423; 
Difference; 2010 PCM-2009 PCM: $87. 

Description: Enhanced Threat Body Armor Package; 
2010 PCM: $33; 
2009 PCM: $848; 
Difference; 2010 PCM-2009 PCM: -$815. 

Description: Night Vision Goggles/monocular (1:3); 
2010 PCM: $4,452; 
2009 PCM: $4,532; 
Difference; 2010 PCM-2009 PCM: -$80. 

Description: Handheld FLIR 1 to 8; 
2010 PCM: $8,453; 
2009 PCM: $8,606; 
Difference; 2010 PCM-2009 PCM: -$153. 

Description: Long underwear (Northern Border 1:10 ratio); 
2010 PCM: $21; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $21. 

Description: Winter gloves (Northern Border 1:10 ratio); 
2010 PCM: $10; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $10. 

Description: Balaclava (Northern Border 1:10 ratio); 
2010 PCM: $2; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $2. 

Description: Parka w/hood (Northern Border 1:10 ratio); 
2010 PCM: $32; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $32. 

Description: Snow bibs (Northern Border 1:10 ratio); 
2010 PCM: $27; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $27. 

Description: Cold weather boots (Northern Border 1:10 ratio); 
2010 PCM: $8; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $8. 

Description: Bug suit (Northern Border 1:10 ratio); 
2010 PCM: $5; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $5. 

Description: Water survival kit (Northern Border 1:10 ratio); 
2010 PCM: $52; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $52. 

Description: Snowshoes (Northern Border 1:10 ratio); 
2010 PCM: $14; 
2009 PCM: [Empty]; 
Difference; 2010 PCM-2009 PCM: $14. 

Description: Subtotal Personal Equipment and Supplies; 
2010 PCM: $18,363; 
2009 PCM: $19,787; 
Difference; 2010 PCM-2009 PCM: -$1,424. 

Vehicles Costs: 

Description: Motor Vehicle Maintenance; 
2010 PCM: $905; 
2009 PCM: $1,010; 
Difference; 2010 PCM-2009 PCM: -$105. 

Description: Auto; 
2010 PCM: $19,795; 
2009 PCM: $16,946; 
Difference; 2010 PCM-2009 PCM: $2,849. 

Description: Law Enforcement Equipment for Car; 
2010 PCM: $12,741; 
2009 PCM: $13,416; 
Difference; 2010 PCM-2009 PCM: -$675. 

Description: Subtotal Vehicles Costs; 
2010 PCM: $33,441; 
2009 PCM: $31,372; 
Difference; 2010 PCM-2009 PCM: $2,069. 

Uniform Costs: 

Description: Badge/I.D.; 
2010 PCM: $36; 
2009 PCM: $37; 
Difference; 2010 PCM-2009 PCM: -$1. 

Description: Credential/Case; 
2010 PCM: $21; 
2009 PCM: $21; 
Difference; 2010 PCM-2009 PCM: $0. 

Description: Ceremonial Uniforms & Duty Uniforms; 
2010 PCM: $1,665; 
2009 PCM: $1,589; 
Difference; 2010 PCM-2009 PCM: $76. 

Description: Subtotal Uniform Costs; 
2010 PCM: $1,722; 
2009 PCM: $1,647; 
Difference; 2010 PCM-2009 PCM: $75. 

Supervision: 

Description: Supervisor Premium; 
2010 PCM: $0; 
2009 PCM: $3,774; 
Difference; 2010 PCM-2009 PCM: -$3,774. 

Description: Subtotal Supervision; 
2010 PCM: $0; 
2009 PCM: $3,774; 
Difference; 2010 PCM-2009 PCM: -$3,774. 

Description: Total Border Patrol Position Cost (a); 
2010 PCM: $170,361[A]; 
2009 PCM: $159,639[B]; 
Difference; 2010 PCM-2009 PCM: $10,722. 

Source: GAO analysis of CBP data. 

[A] The difference between this total and the 2010 PCM total of 
$170,360 is a rounding difference. 

[B] Although CBP's 2009 PCM states that the total is $159,642, the 
actual total for all 93 cost elements is $159,639, $3 less. 

[End of table] 

[End of section] 

Enclosure III: Comments From the Department of Homeland Security: 

U.S. Department of Homeland Security: 
Washington, DC 20528: 

June 10, 2009: 
Mr. Richard Stana: 
Director, Homeland Security and Justice: 
U.S. Government Accountability Office: 
441 G Street, NW: 
Washington, DC 20548: 

Dear Mr. Stana: 

RE: Draft Report GAO-09-542R, CBP Could Improve Its Estimation of 
Funding Needed for New Border Patrol Agents (GAO Job Code 440732)
The Department of Homeland Security (DHS), particularly U.S. Customs 
and Border Protection (CBP), appreciates the opportunity to review and 
comment on the U.S. Government Accountability Office's (GAO's) draft 
report referenced above. This report addresses the costs associated 
with recruiting, hiring, training, equipping, and deploying new Border 
Patrol Agents who work within the U.S. Border Patrol which is part of 
CBP. 

CBP concurs with the GAO's recommendation for process improvement in 
the creation of the Position Cost Model (PCM). CBP believes that the 
application of cost estimating best practices (such as those just 
released in the GAO's March 2009 publication) will increase the 
likelihood that model estimates will coincide with the actual costs 
that will be incurred beginning approximately 19 months after the model 
estimates are finalized. 

While DHS and CBP acknowledge that good management practices are 
timeless, CBP notes that this audit was an evaluation of work concluded 
in March of 2007 using in large part criteria published by the GAO in 
March of 2009. 

The "accuracy," "reliability," and "validity" of model estimates are 
discussed throughout the draft report. CBP believes it is important to 
clarify that model estimates are not "inaccurate," "unreliable," or 
"invalid," but rather that GAO was not able to attest to the 
"accuracy," "reliability," and "validity" of the model estimates, given 
the cost estimating and internal controls standards the auditors 
applied. The true "accuracy," "reliability," and "validity" of the 
estimates are determined by how closely they correspond with actual 
costs incurred. CBP's experience has been that funding appropriated 
based on the model's assumptions has, with few exceptions, been overall 
congruent with the costs incurred. 

GAO made one recommendation to strengthen CBP's process for calculating 
the PCM and to follow cost estimating best practices and internal 
control standards: 

Recommendation: 

Develop written directives or guidelines describing, at a minimum, the 
PCM development process, the roles and responsibilities of each CBP 
office with respect to the PCM, how PCM cost items are to be developed, 
and how such documentation should be maintained for updating and audit 
purposes. 

Response: 

CBP's Office of Finance is developing an action plan to address 
deficiencies identified. New processes are being developed and will be 
implemented as part of the annual update to verifying and standardizing 
costing methodologies. The action plan will include written directives 
and standard policies to increase reliability. CBP will complete 
written procedures and guidelines in accordance with the GAO 
recommendation. 

Sincerely, 

Signed by: 

Jerald E. Levine: 
Director: 
Departmental GAO/OIG Liaison Office: 

[End of section] 

Enclosure IV: GAO Contact and Staff Acknowledgements: 

GAO Contact: 

Richard M. Stana (202) 512-8777 or stanar@gao.gov: 

Acknowledgments: 

In addition to the contact named above, Michael Dino, Assistant 
Director, and Jared Hermalin, Analyst-in-Charge, managed this 
assignment. Carlos Garcia and Clarence Tull made significant 
contributions to the work. David Alexander assisted with design and 
methodology. Jeff Isaacs and Karen Richey provided guidance related to 
cost accounting and cost estimating best practices. Tracey King 
provided legal support. Debra Sebastian and Lara Kaskie provided 
assistance in report preparation. Lydia Araya developed the report 
graphics. 

[End of section] 

Footnotes: 

[1] GAO, GAO Cost Estimating and Assessment Guide: Best Practices for 
Developing and Managing Capital Program Costs, [hyperlink, 
http://www.gao.gov/products/GAO-09-3SP] (Washington, D.C.: March 2009). 

[2] GAO, Standards for Internal Control in the Federal Government, 
[hyperlink, http://www.gao.gov/products/GAO/AIMD-00-21.3.1], 
(Washington, D.C.: November 1999). 

[3] [hyperlink, http://www.gao.gov/products/GAO-09-3SP]. 

[4] [hyperlink, http://www.gao.gov/products/GAO/AIMD-00-21.3.1]. 

[5] [hyperlink, http://www.gao.gov/products/GAO-09-3SP]. 

[6] [hyperlink, http://www.gao.gov/products/GAO/AIMD-00-21.3.1]. 

[7] Pub. L. No. 97-255, § 2, 96 Stat. 814, 814 (1982). 

[8] For fiscal year 2009, CBP estimated that the yearly full-time base 
salary for a new agent would be $38,349. For calculation purposes, CBP 
generally hires new agents evenly throughout the year. CBP plans to 
hire about half of the new agents during the first 6 months of the year 
and the remaining half during the last 6 months. Therefore, the 
estimated average fiscal year 2009 salary cost is half, or about 
$19,000. 

[9] The nine Border Patrol sectors on the southwest border are San 
Diego and El Centro, CA; Yuma and Tucson, AZ; and El Paso, Marfa, Del 
Rio, Laredo, and Rio Grand Valley, TX. 

[10] Although CBP did not utilize the correct locality pay percentage 
rate, the five cost items otherwise used the correct formulas and 
provided the necessary support documentation. We therefore considered 
these five cost items accurate and well-documented. 

[11] [hyperlink, http://www.gao.gov/products/GAO/AIMD-00-21.3-1]. 

[12] [hyperlink, http://www.gao.gov/products/GAO-09-3SP]. 

[13] OMB, Guidelines and Discount Rates for Benefit-Cost Analysis of 
Federal Programs, Circular No. A-94 (Washington, D.C.: October 29, 
1992). 

[End of section] 

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(202) 512-4400: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7125: 
Washington, D.C. 20548: 

Public Affairs: 

Chuck Young, Managing Director, youngc1@gao.gov: 
(202) 512-4800: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7149: 
Washington, D.C. 20548: