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Agreed-lJpon Procedures for Federal Payroll, OAS-L-08-16

The Office of Management and Budget Bulletin No. 07-04 (Bulletin), "Audit
Requirements for Federal Financial Statements," dated September 4, 2007, requires
an annual audit of civilian payroll of executive departments and other Government
agencies. Auditors are required to follow the agreed-upon procedures in Section I I
of the Bulletin to assess the reasonableness of life insurance, health benefits, and
retirement withholdings and contributions.
In Fiscal Year 2008, the Department of Energy (Department) used the Defense
Finance and Accounting Service to process its payroll. For this audit of civilian
payroll, the Department of Defense (DOD) Office of Inspector General (OIG) is the
principal auditor. Our office performed the agreed-upon procedures under a
Memorandum of Agreement with the DOD OIG. 'The purpose of this audit was to
determine whether life insurance, health and retirement benefits withholdings and
contributions for selected Department employees were reasonable and accurate.