Report | Sept. 26, 2019

Independent Auditor’s Report on the Agreed-Upon Procedures for Reviewing the FY 2019 Civilian Payroll Withholding Data and Enrollment Information DODIG-2019-126


Publicly released: September 30, 2019

The Department of Defense (DoD) Office of Inspector General (OIG) performed this Auditor’s Report solely to assist the Chief Financial Officer and the Inspector General of the U.S. Office of Personnel Management in assessing the reasonableness of the employee withholdings and employer contributions that DFAS reported on Standard Form 2812, “Report of Withholdings and Contributions for Health Benefits, Life Insurance, and Retirement,” for the pay periods ending September 1, 2018; November 10, 2018; and March 2, 2019. The DoD OIG also performed these procedures to assist in assessing the reasonableness of the amounts reported in the Supplemental Semiannual Headcount Reports as of September 2018 and March 2019.