Report Contents
Summary of Review
On behalf of OIG, an independent external auditor performed agreed-upon procedures as required by the Office of Management and Budget. These procedures were performed to assist the Office of Personnel Management (OPM) in assessing the reasonableness of retirement, health benefits, and life insurance withholdings and contributions as well as enrollment information submitted via the Semiannual Headcount Report to OPM by the Department of State.
Work performed by the auditor did not identify exceptions for most of the procedures; however, some reportable differences were identified related to life insurance, retirement, and payroll. Specifically, of the 54 procedures completed, 44 were completed without exception or found differences below the agreed upon reporting threshold. The remaining 10 procedures identified exceptions or differences that exceeded the reporting threshold.