Upcoming Audit Work

The reclassified financial statements are the financial statements prepared by federal entities that connect the entities general-purpose financial statements to the government-wide financial report. The objective of this audit is to express an opinion as to whether the U. S. Postal Service's Reclassified Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position (Note 36) present fairly, in all material respects, the financial position and results of operations of the Postal Service as of and for the fiscal year ending September 30, 2025, in conformity with accounting principles generally accepted in the U.S. and pursuant to the requirements prescribed by the U.S. Department of Treasury and the Office of Management and Budget.

The Postal Service operates approximately 31,000 retail units. Management at these retail units must provide adequate security for all accountable items such as USPS funds, accountable paper, and equipment and report their financial activity at the close of each business day. This audit will determine compliance with policies and procedures regarding financial controls and safeguarding of assets at selected Postal Service retail units.

The U.S. Postal Inspection Service’s (USPIS) mission is to support and protect the U.S. Postal Service and its employees, infrastructure, and customers; enforce the laws that defend the nation’s mail system from illegal or dangerous use; and ensure public trust in the mail. USPIS prioritizes strategic goals and defines the tactical actions required to succeed in the current law enforcement environment.

On October 1, 2024, USPIS launched a new strategic plan, which expanded the previous strategic plan goals outlining both Key Mission and Business Priorities and includes actionable steps to address each priority. The Key Mission Priorities represent critical and emerging issues affecting the Postal Service’s employees, the postal infrastructure, and postal products, as well as the success of USPIS’s mission. Management states Key Business Priorities were developed through extensive research and communication with representatives from various headquarters and field operations.

Our objective is to assess the Postal Inspection Service’s strategy, resources, and strategic priorities used to accomplish its mission. Our audit scope will consist of an analysis of USPIS strategy and resources, to include its personnel and spending budget.
 

Improved or Not? 
During FY 2023 and 2024, the Field Operations Review Team completed audits of delivery units throughout the country, assessing delivery operations and property conditions. We had findings with delayed mail, package scanning, and security of arrow keys at almost every unit. We made recommendations, or in some cases, management addressed the finding before we issued the report. 
This audit will evaluate trends with service and operational performance at previously audited delivery units and determine potential areas of improvement.

The U.S. Office of Personnel Management (OPM) administers pension, health insurance, and life insurance benefits for federal agencies. This annual attestation engagement is performed at the request of the OPM through Agreed-Upon Procedures and in accordance with U.S. Office of Management and Budget audit requirements. Our objective is to perform procedures agreed to by the OPM’s Office of Inspector General and Financial Services Office to assist the OPM in assessing the reasonableness of retirement, health benefits, and life insurance withholdings and contributions as well as enrollment information submitted via the Semiannual Headcount report.