Report | Sept. 27, 2021

Independent Auditor’s Report on the Agreed-Upon Procedures for Reviewing the FY 2021 Civilian Payroll Withholding Data and Enrollment Information (DODIG-2021-136)


Publicly released: September 29, 2021

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 29, 2020, January 30, 2021, and February 27, 2021. 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 2020 and March 2021.


This report is the result of Proj. No. D2021-D000FP-0088.000.