Agreed-Upon Procedures for Reviewing the FY 2009 Civilian Payroll Withholding Data and Enrollment Information
Abstract
Our objective was to perform the Agreed-Upon Procedures (AUPs) detailed in the Office of Management and Budget Bulletin No. 07-04, "Audit Requirements for Federal Financial Statements," August 25, 2008, as amended, to assist the Office of Personnel Management (OPM) in assessing whether Health Benefits, Life Insurance, and Retirement contributions and withholdings, and enrollment information that Defense Finance and Accounting Service (DFAS) submitted to OPM were reasonable and accurate. We assisted them by performing agreed-upon procedures agreed to by the OPM Chief Financial Officer and OPM Inspector General. We conducted this attestation engagement in accordance with generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the OPM Chief Financial Officer and Inspector General. Consequently, we make no representation regarding the sufficiency of the procedures either for the purpose for which this report has been requested or for any other purpose.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 30, 2009
- Accession Number
- ADA507959
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense