Upcoming Audit Work

The U.S. Postal Service is responsible for processing, transporting, and delivering the nation’s Election and Political Mail. Our objective is to evaluate the U.S. Postal Service’s service performance of Election and Political Mail during the November 2026 midterm elections. To achieve our objective, we will conduct observations at mail processing facilities and delivery units located in all 50 states, the District of Columbia, and Puerto Rico, analyze service performance data, and track compliance with key processes essential to ensuring proper handling, timely processing, and prompt delivery of Election and Political Mail. 

The Postal Service is required by the Postal Accountability and Enhancement Act of 2006 to issue annual financial reports. The Postal Service is also requested by the Department of the Treasury to reclassify its financial statements to align with federal financial accounting standards so its account balances and results can be incorporated into the U.S. governments’ financial report. Annually, we audit the reclassification procedures completed by the Postal Service. Our objective is to express an opinion on the Postal Service's reclassified financial statements present fairly the financial position and results of operations. 

Our audit will assess whether the Postal Service complied with custodial workhours requirements. In 2014, the Postal Service negotiated to provide custodians with additional compensation if facilities fail to come within 90 percent of their estimated custodial workhours. This requirement was intended to ensure the Postal service had enough custodial staff in facilities and that the custodians were performing the work that justified their staffing. Facilities that do not comply with the 90 percent mandate are required to compensate custodians at the overtime rate via the grievance process.  

From Fiscal Years (FY) 2023 to 2025, the Postal Service paid $56.8 million for grievances due to non-compliance with the 90 percent requirement, an increase from $19.9 million between FYs 2015 and 2018, showing an upward cost trend. In FY 2025 alone, 39 out of 301 processing and distribution facilities and 486 out of 8,453 retail and delivery facilities failed to meet the 90 percent mandate.
 

The U.S. Postal Service’s mission is to provide the nation with trusted, safe, and secure communications and mail services, including the more than 1.8 billion pieces of mail volume processed in Las Vegas, NV in fiscal year FY 2025. Unfortunately, these operations continue to be disrupted due to mail theft. Mail theft occurs in various ways such as individuals using stolen universal keys—called arrow keys—to access collection boxes, outdoor parcel lockers, cluster box units (CBU), and apartment panels. Additionally, mail theft occurs when individuals fish or break into collection boxes with force, residential mailbox break-ins, package theft, and carrier robberies. It is imperative that the Postal Service and Postal Inspection Service work jointly to address mail theft issues and maintain the public's trust. Our objective is to assess the U.S. Postal Service’s actions taken to mitigate and respond to mail theft at selected facilities in Las Vegas, NV. 

The Postal Service categorizes employees into two primary groups: career and pre-career. Career employees receive a full range of benefits while pre-career employees do not yet have permanent status and do not receive full employee benefits.

As mentioned in its 10-Year Delivering For America Plan (DFA), the Postal Service began to increase the number of employees converted from pre-career to career positions. However, this increased compensation costs for the Postal Service. Our objective is to assess the financial and service-related impacts of the Postal Service's employee composition.