Upcoming Audit Work

This audit supports the Independent Public Accounting (IPA) firm's integrated audits of the Postal Service's financial statements and internal controls over financial reporting. We test and re-perform selected financial controls as agreed upon with the IPA. In addition, we also select and test additional controls to support our own year-end audit work. Our audit objectives are to determine whether 1) selected accounting transactions in the general ledger are fairly stated and whether selected key financial reporting controls surrounding those transactions were operating effectively and 2) selected key financial reporting controls were designed and operating effectively.

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.

Priority Mail Express (PME) is the Postal Service’s fastest mail service, offering 1-day or 2-day delivery by 6 p.m., with a money-back guarantee. However, with the implementation of Local Transportation Optimization (LTO) in October 2023, most optimized post offices within the 16 LTO regions can no longer offer overnight PME. To support this initiative, the Postal Service announced in October 2024, changes to PME service, adding an extra delivery day in some cases. This audit will evaluate the Postal Service’s initial implementation of the new PME service.

Customers have several options for receiving mail and packages from the Postal Service. They can choose to have items delivered to their home or business, a Post Office Box, or other locations like a private mailbox or post office counter. One option is the Postal Service’s Commercial Mail Receiving Agency (CMRA) program, which lets approved businesses offer private mailbox rentals to customers. Our audit will evaluate the Postal Service’s management of the CMRA program, and we expect to release our final report in May 2025.

The U.S. Postal Service Office of Inspector General initiated fieldwork on the U.S. Postal Service’s Service Performance During the FY 2025 Peak Mailing Season. Our objective is to evaluate the U.S. Postal Service’s performance during the fiscal year (FY) 2025 peak and post seasons, the implementation of its peak season preparedness plan, and operational changes to the network potentially impacting performance. We plan to issue the final report in May 2025.