Agreed-Upon Procedures for Reviewing the FY 2008 Civilian Payroll Withholding Data and Enrollment Infonnation
Abstract
Our objective was 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. Of the 455 Official Personnel Files reviewed, we determined that 21 Official Personnel Files had 22 unresolved discrepancies. The 22 discrepancies occurred because the documentation was not current and, therefore, did not support DFAS pay and withholding amounts. In addition, we determined that the amounts reported to OPM for Other Defense Organization Option C and Department of Energy Option A Life Insurance coverage differences exceeded the 2-percent reporting threshold criteria. These differences were mostly attributable to retroactive adjustments.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 08, 2008
- Accession Number
- ADA596120
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense