Cotton & Company LLP - GSA Schedule

GSA Financial and Accounting Business Solutions (FABS) Schedule

2008 Commercial

Schedule 520	Financial Accounting and Business Solutions (FABS)
Contract #:	GS-23F-9807H
Contract Period:	07/01/1998 - 12/31/2012
Contract Administration:	Stephanie Bascug Contracts@cottoncpa.com (703) 836-6701

Special Item Numbers

SIN	Title	Description
520-7	Financial and Performance Audits	Perform financial statement audits, financial-related audits, and performance audits, which include economy and efficiency, program results, and fraud audits.
520-8	Complementary Audit Services	Assist governments by developing questions for use at hearings, developing methods and approaches for evaluating a new proposal or proposed program, and forecasting potential program outcomes under various assumptions.
520-11	Accounting	Implement accounting standards, conduct reconciliations, perform special studies to improve accounting operations, and develop and implement accounting procedures.
520-13	Complementary Financial Management Services	Analyze financial management systems to ensure compliance with the FFMIA as well as specific JRMIP and OMB guidance and develop recommendations for improvements; provide compilation services and financial statement reviews.

Labor Categories and Hourly Rates

Labor Category	Year 11 10/13/08- 12/31/08	Year 12 01/01/09- 12/31/09	Year 13 01/01/10- 12/31/10	Year 14 01/01/11- 12/31/11	Year 15 01/01/12- 12/31/12
Partner/Principal	$159.29	$165.66	$172.29	$179.18	$186.35
Senior Manager	144.72	150.51	156.53	162.79	169.30
Manager	123.69	128.64	133.79	139.14	144.71
Supervisory Senior	98.99	102.95	107.07	111.35	115.80
Senior/Supervisor	71.60	74.46	77.44	80.54	83.76
Staff	56.06	58.30	60.63	63.06	65.58
Senior EDP Manager	151.03	157.07	163.35	169.88	176.68
EDP Manager	138.69	144.24	150.01	156.01	162.25
EDP Senior	89.70	93.29	97.02	100.90	104.94
EDP Auditor	69.22	71.99	74.87	77.86	80.97
Senior Consultant	173.09	180.01	187.21	194.70	202.49
Consultant	74.03	76.99	80.07	83.27	86.60
Intern	40.56	42.18	43.87	45.62	47.44

*Prices are escalated by the agreed upon 4% annual escalation (Mod PO-13).
**Prices are inclusive of the 0.75% IFF

Labor Category Descriptions

Title	Partner/Principal
Functional Duties/Responsibilities	Serve as liaison with governmental agency, direct projects, review final reports, assume signatory authority for audit reports, provide final quality control review.
Minimum Education Level	Bachelor's degree in accounting or other technical field from an accredited college or university with at least 24 semester hours in accounting.
Required/Supplemental Certifications	CPA
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 5 years experience and position of partner or principal with the firm. Proficient knowledge of GAAP, GAAS, federal regulations, guidelines, standards and concepts, or other relevant industry practices pertaining to the engagement.
Substitution Methodology	n/a

Title	Senior Manager
Functional Duties/Responsibilities	Manage and supervise project teams, provide on-site quality control, monitor engagement budget, plan and assign tasks to project team, act as liaison between project senior and project partner/principal, review workpapers, provide technical assistance to federal agencies and project staff.
Minimum Education Level	Bachelor's degree in accounting or other technical field from an accredited college or university.
Required/Supplemental Certifications	CPA
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 7 years of audit, accounting, or financial and management advisory services experience. Proficient knowledge of GAAP; GAAS; federal regulations, guidelines, standards, and concepts; or other relevant industry practices pertaining to the engagement.
Substitution Methodology	8 years of audit or audit-related experience may be substituted for CPA certification based on managing partner approval.

Title	Manager
Functional Duties/Responsibilities	Manage and supervise project teams, provide onsite quality control, monitor engagement budget, plan and assign tasks to project team, act as liaison between project senior and project partner/principal, review workpapers, provide technical assistance to federal agencies and project staff.
Minimum Education Level	Bachelor's degree in accounting or other technical field from an accredited college or university.
Required/Supplemental Certifications	CPA
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 2 years of audit, accounting, or financial and management advisory services experience. Proficient knowledge of GAAP, GAAS, federal regulations, guidelines, standards and concepts, or other relevant industry practices pertaining to the engagement.
Substitution Methodology	8 years of audit or audit-related experience may be substituted for CPA certification based on managing partner approval.

Title	Supervisory Senior
Functional Duties/Responsibilities	Supervise project staff onsite, provide technical guidance on work assignments, independently perform major segments of engagement, act as liaison between project staff and project manager, and perform assigned tasks related to the engagement.
Minimum Education Level	Bachelor's degree in accounting or other technical field from an accredited college or university with at least 24 semester hours in accounting.
Required/Supplemental Certifications	CPA or CPA candidate.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 4 years of audit, accounting, or financial and management advisory services experience. Proficient knowledge of GAAP, GAAS, federal regulations, guidelines, standards and concepts, or other relevant industry practices pertaining to the engagement.
Substitution Methodology	n/a

Title	Senior/Supervisor
Functional Duties/Responsibilities	Supervise project staff onsite, provide technical guidance on work assignments, independently perform major segments of engagement, act as liaison between project staff and project manager, perform assigned tasks related to the engagement.
Minimum Education Level	Bachelor's degree in accounting or other technical field from an accredited college or university with at least 24 semester hours in accounting.
Required/Supplemental Certifications	CPA or CPA candidate.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 18 months of audit, accounting, or financial and management advisory services experience. Proficient knowledge of GAAP, GAAS, federal regulations, guidelines, standards and concepts, or other relevant industry practices pertaining to the engagement.
Substitution Methodology	n/a

Title	Staff
Functional Duties/Responsibilities	Serve on project team, perform tasks as assigned under the supervision of a senior/supervisor or manager.
Minimum Education Level	Bachelor's degree from an accredited college or university.
Required/Supplemental Certifications	None required; CPA candidate preferred.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	None required. Ability to work with minimal direct supervision.
Substitution Methodology	n/a

Title	Senior EDP Manager
Functional Duties/Responsibilities	Review and evaluate computer-based systems, audit general and application controls in complex information technology environments, and perform other duties relevant to the engagement.
Minimum Education Level	Bachelor's degree in computer science, accounting, or other technical field from an accredited college or university.
Required/Supplemental Certifications	CISA or equivalent.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 7 years experience in EDP auditing, computer programming, or other relevant areas. Knowledge of FISCAM, GAAS, applicable programming languages, system applications and hardware components, and other relevant industry practices pertaining to the engagement.
Substitution Methodology	n/a

Title	EDP Manager
Functional Duties/Responsibilities	Review and evaluate computer-based systems, audit general and application controls in complex information technology environments, perform other duties relevant to the engagement.
Minimum Education Level	Bachelor's degree in computer science, accounting, or other technical field from an accredited college or university.
Required/Supplemental Certifications	CISA or equivalent.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 2 years experience in EDP auditing, computer programming, or other relevant areas. Knowledge of FISCAM, GAAS, applicable programming languages, system applications and hardware components, and other relevant industry practices pertaining to the engagement.
Substitution Methodology	n/a

Title	*EDP Senior*
Functional Duties/Responsibilities	Provide onsite supervision of project staff, provide technical guidance on work assignments, independently perform major segments of engagement, act as liaison between project staff and project manager, review and evaluate computer-based systems, test applications and general controls, provide technical assistance on computerized audit techniques.
Minimum Education Level	Bachelor's degree in computer science, accounting, or other technical field from an accredited college or university.
Required/Supplemental Certifications	CISA, candidate for CISA, or other relevant certification.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	Minimum of 18 months experience in EDP auditing, computer programming, or other relevant areas. Knowledge of FISCAM, GAAS, applicable programming languages, system applications and hardware components, and other relevant industry practices pertaining to the engagement.
Substitution Methodology	n/a

Title	*EDP Staff Auditor*
Functional Duties/Responsibilities	Serve as project team member, perform tasks as assigned under the supervision of a senior/supervisor or manager.
Minimum Education Level	Bachelor's degree from an accredited college or university.
Required/Supplemental Certifications	CISA, candidate for CISA, or other relevant certification.
Continuing Professional Education	In accordance with the Yellow Book.
Minimum Experience Requirements	None required. Basic understanding of computer-based systems and internal controls.
Substitution Methodology	n/a

Title	Senior Consultant
Functional Duties/Responsibilities	Assist project team in a specific subject matter, supervise or manage teams or other consultants.
Minimum Education Level	Bachelor's degree and at least one advanced degree from an accredited college or university.
Required/Supplemental Certifications	As appropriate for the subject matter.
Minimum Experience Requirements	Recognized in the specific subject matter. Actuarial science, statistics, appraisals, or any areas that may be necessary for successful completion of the engagement.
Substitution Methodology	n/a

Title	Consultant
Functional Duties/Responsibilities	Provide professional expertise not covered by other labor categories.
Minimum Education Level	Bachelor's degree from an accredited college or university.
Required/Supplemental Certifications	As appropriate for the subject matter.
Minimum Experience Requirements	Thorough knowledge, formal training, and high level of experience in applying specific subject matter.
Substitution Methodology	n/a

Title	*Intern*
Functional Duties/Responsibilities	As directed, provide financial or IT assistance and support to the project team under the supervision of a senior/supervisor or manager. Requires an ability to work independently, meet deadlines, and communicate effectively with supervisory personnel.
Minimum Education Level	Completed Sophomore or Junior year at an accredited college or university with a major in accounting, information systems, or related field.
Required/Supplemental Certifications	None required
Continuing Professional Education	Not applicable.