Independent Report on Employee Benefits, Withholdings, Contributions, and Supplemental Semiannual Headcount Reporting Submitted to the U.S. Office of Personnel Management
Background
This report presents the results of our performance of the procedures agreed upon by the Office of the Chief Financial Officer of the U.S. Office of Personnel Management (OPM). The report responds to the U.S. Office of Management and Budget’s requirements to assist the OPM in assessing the reasonableness of employee withholdings and U.S. Postal Service contributions reported in the Report of Withholdings and Contributions for Health Benefits, Life Insurance and Retirement.
What We Did
Our objective was to perform procedures agreed to by the OPM’s Chief Financial Officer 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 Supplemental Semiannual Headcount Report (Headcount Report). We applied the agreed-upon procedures to the payroll periods ended August 25, 2023, February 23, 2024, and March 22, 2024; and the enrollment information reported in the Headcount Report for September 2023 and March 2024.
What We Found
We could not verify an election or non-election of life insurance for two employees because the Life Insurance Election Forms were not present in those employees’ electronic Official Personnel Folders.
Recommendations
This report is provided for information only and we offer no recommendations. Accordingly, no management action is required.