The objective of this attestation was to assist the Office of Personnel Management (OPM) in assessing whether retirement, health benefits, and life insurance withholdings and contributions, as well as enrollment information submitted through the Semiannual Headcount Report by the Defense Finance and Accounting Service for FY 2025, were reasonable.
 

Auditors identified differences in five of the six agreed‑upon procedures. For Procedures 2, 3, and 4, auditors identified issues when comparing employee OPFs to Defense Civilian Pay Service (DCPS) data. Specifically, auditors determined that documents, such as SF 2809s, “Health Benefits Election Form,” and SF 2817s, “The Life Insurance Election Form,” were not consistently:

• completed or in each employee’s OPF; or
• matched to DCPS' data.