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Report | Sept. 27, 2022

Independent Auditor’s Report on the Agreed-Upon Procedures for Reviewing the FY 2022 Civilian Payroll Withholding Data and Enrollment Information (DODIG-2022-140)


Publicly Released: September 28, 2022

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 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 28, 2021, January 29, 2022, and February 26, 2022. 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 2021 and March 2022. 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. 22-01, “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)