This report presents the results of our self-initiated audit of Efficiency of Operations at the Atlanta Processing and Distribution Center (P&DC) in Atlanta, GA. We conducted this audit to provide U.S. Postal Service management with timely information on operational risks at this P&DC. We judgmentally selected the Atlanta P&DC based on a review of clearance times; workhours, mail volume, and productivity; overall scanning performance; late, extra, and canceled trips; overtime and penalty overtime; and trailer utilization. The Atlanta P&DC is in the Southeast Division and processes letters, flats, and parcels. The Atlanta P&DC services multiple 3-digit ZIP Codes in urban and rural communities.