Report | Sept. 29, 2020

Independent Auditor’s Report on the Agreed-Upon Procedures for Reviewing the FY 2020 Civilian Payroll Withholding Data and Enrollment Information (DODIG-2020-130)


Publicly Released: October 1, 2020


We performed the procedures described in the Enclosure to this document. These procedures were agreed to by the Chief Financial Officer and the Inspector General (IG) of the U.S. Office of Personnel Management (OPM). We performed these procedures solely to assist in assessing the reasonableness of the employee withholdings and employer contributions that the Defense Finance and Accounting Service (DFAS) reported on Standard Form 2812, “Report of Withholdings and Contributions for Health Benefits, Life Insurance, and Retirement,” for the pay periods ending August 31, 2019; January 18, 2020; and February 29, 2020. We also performed these procedures to assist OPM in assessing the reasonableness of the amounts reported in the Supplemental Semiannual Headcount Reports as of September 2019 and March 2020. The reports submitted to OPM by DFAS included information for the following entities listed in Appendix A of Office of Management and Budget Bulletin No. 19-03, “Audit Requirements for Federal Financial Statements.”

• Department of Defense (DoD) • Department of Energy (DoE)

• Department of Health and Human Services (HHS)

• Department of Veterans Affairs (VA) We randomly selected a sample of 315 out of 1.3 million  
   employees from the January 18, 2020, pay period from 11 DFAS payroll data files.

This report is intended solely for the information and use of the OPM Chief Financial Officer and OPM IG and is not intended to be used by those who have not agreed to the procedures or have not taken responsibility for the sufficiency of the procedures for their purposes. However, the report is a matter of public record, and its distribution is not limited; thus, we will post the report on our website.


This report is the result of Proj. No. D2020-D000FP-0080.