Agreed-Upon Procedures for Reviewing the FY 2010 Civilian Payroll Withholding Data and Enrollment Information
Abstract
We performed the procedures described in the Attachment, which were agreed to by the Chief Financial Officer and the Inspector General 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 29, 2009; October 24, 2009; and February 27, 2010; and reported in the "Supplemental Semiannual Headcount Report," as of September 1, 2009, and March 1, 2010. The reports submitted by DFAS included information for the following entities listed in Appendix A of the Office of Management and Budget Bulletin No. 07-04, "Audit Requirements for Federal Financial Statements," as amended: the Department of Defense (DOD), Department of Energy (DOE), Department of Health and Human Services (HHS), Department of Veterans' Affairs (VA), and the Environmental Protection Agency (EPA). By using Audit Command Language software, we randomly selected a sample of 360 employees from the October 24, 2009, pay period from the eight DFAS payroll data files (Army, Navy, Air Force, Other Defense Organizations [ODO], DOE, HHS, VA, and the EPA). We compared the sample of 360 employees' pay and withholdings and agency contributions in the Defense Civilian Pay System to the documentary support in the Official Personnel Files (OPF). Of the 360 OPFs, 180 represented DOD employees, 45 represented DOE employees, 45 represented HHS employees, 45 represented VA employees, and 45 represented EPA employees.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 30, 2010
- Accession Number
- ADA531642
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense