Upcoming Audit Work

The Postal Regulatory Commission (PRC) uses the government purchase card as its preferred acquisition method for purchases under $10,000 to expedite purchasing, streamline payments, and reduce administrative costs.  All cardholders must follow policies and procedures and obtain proper approval for every purchase, secure their card, maintain accurate records, reconcile bank statements, and receive training. Our objective is to evaluate the Postal Regulatory Commission’s purchase card expenses and assess the effectiveness of current internal controls and procedures.

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 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.

The Postal Service manages over 31,000 retail facilities nationwide where customers can buy stamps, mail packages, apply for passports, or other receive other retail services. These facilities should be accessible to customers, such as being open the hours and days as posted, not being closed for extended periods of time, and reachable by customers requiring additional assistance. Our objective is to assess customer access at Postal Service retail facilities. We will be focusing on retail hours, openings, suspensions, and physical accessibility.

Under the Occupational Safety and Health Act of 1970, the Postal Service has an obligation to provide its employees with a safe and healthful place to work. The Postal Service proactively meets its obligations to the Act by implementing policies, procedures, special teams, and reporting tools for workplace violence at facilities. The established zero-tolerance policy for workplace violence outlines no employee should have to work in an atmosphere of fear and intimidation and the organization will address every threat or act of inappropriate behavior with an immediate and firm response. These threats or acts can result in corrective action up to removal from the Postal Service.  Our objective is to assess the effectiveness of the Postal Service's Workplace Violence Prevention Program from fiscal year 2022 through 2024.