The purpose of this memorandum is to notify you that we plan to begin performing the subject agreed-upon procedures in April 2025. Office of Management and Budget Bulletin No. 24-02, “Audit Requirements for Federal Financial Statements,” July 29, 2024, requires us to perform certain agreed-upon procedures on DoD payroll and personnel files.
The objective of this attestation is to assist the Office of Personnel Management 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 2025, were reasonable. The Defense Finance and Accounting Service currently processes payroll for the DoD, Department of Energy, Department of Health and Human Services, and Department of Veterans Affairs. In addition to our review of DoD personnel files, we plan to review the Veterans Affairs personnel files during this year’s engagement. Auditors from the Offices of Inspector General for the Department of Energy and Department of Health and Human Services will review the personnel files for their respective agencies.