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    Independent Auditors Report USPS Benefits 2025 Cover
Sep
02
2025
Report Number:
25-078-R25
Report Type:
Audit Reports
Category: Human Resources

Independent Report on Employee Benefits, Withholdings, Contributions, and Supplemental Semiannual Headcount Reporting Submitted to the U.S. Office of Personnel Management

To accomplish our objective, we applied the agreed-upon procedures described in Attachment A to the payroll periods ended September 6, 2024, and March 7, 2025, coinciding with the Supplemental Semiannual Headcount Report for September 2024 and March 2025 and to the enrollment information submitted. We randomly selected another payroll period, ending February 7, 2025, for additional testing. We confirmed Retirement and Insurance Transfer System data by verifying payroll information to source documents. We randomly selected 45 employees and compared employee withholdings and employer contributions to documentation in the employees’ Official Personnel Files. For all employees, we independently calculated employee withholdings, Postal Service contributions, and enrollment information for health benefits, life insurance, and retirement. We compared the results to actual employee withholdings and Postal Service contributions submitted to the U.S. Office of Personnel Management to determine whether differences existed.