Independent Auditor's Report on the Agreed-Upon Procedures for Reviewing the FY 2020 Civilian Payroll Withholding Data and Enrollment Information
Abstract
We performed the procedures described in the Enclosure to this document. These procedures were agreed to by the Chief Financial Officer and the Inspector General (IG) of the U.S. Office of Personnel Management (OPM). We performed these procedures solely to assist in assessing the reasonableness of the employee withholdings and employer contributions that the Defense Finance and Accounting Service (DFAS) reported on Standard Form 2812, Report of Withholdings and Contributions for Health Benefits, Life Insurance, and Retirement, for the pay periods ending August 31, 2019; January 18, 2020; and February 29, 2020. We also performed these procedures to assist OPM in assessing the reasonableness of the amounts reported in the Supplemental Semiannual Headcount Reports as of September 2019 and March 2020.1 The reports submitted to OPM by DFAS included information for the following entities listed in Appendix A of Office of Management and Budget Bulletin No. 19-03, Audit Requirements for Federal Financial Statements.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 29, 2020
- Accession Number
- AD1130989
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense