Contractor – Labor Qualifications

Our objective was to determine whether costs incurred by the Postal Service, as they relate to contractor employee labor qualifications for paid invoices, conform to contract requirements. For our audit work, we randomly selected and reviewed 92 time and materials invoices from FY 2021. We tested to determine if labor categories upheld contractual terms, employees’ experience complied with the proposed labor categories, labor billing rates aligned with contractual terms, and the Postal Service approved excess hours worked.