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 2024, were reasonable.
We performed six procedures agreed to by the OPM Chief Financial Officer and the OPM Inspector General to assist OPM in assessing the reasonableness of the employee withholdings and employer contributions that the Defense Finance and Accounting Service reported on Standard Form 2812, “Report of Withholdings and Contributions for Health Benefits, Life Insurance, and Retirement,” for specific pay periods. 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 2023 and March 2024. We reviewed the Official Personnel Files (OPFs) of DoD and Department of Veterans Affairs employees. Auditors from the Department of Energy (DoE) and Department of Health and Human Services (HHS) Offices of Inspector General performed the agreed‑upon procedures to review OPFs of DoE and HHS employees, respectively.