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Agreed-Upon Procedures: Employee Benefits, Withholdings, Contributions, and Supplemental Semiannual Headcount Reporting Submitted to the Office of Personnel Management for Fiscal Year 2021

OIG performed agreed-upon procedures for assessing information reported by USDA’s NFC.

Audit Report: 11401-0006-31
Published: 09/27/2021
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This report presents the results of the agreed-upon procedures performed on the subject information processed by the Department of Agriculture’s Office of the Chief Financial Officer/
National Finance Center as of August 31, 2021.


To assist 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.


The United States Department of Agriculture’s (USDA) National Finance Center (NFC) reports Federal employee benefits and enrollment information to the Office of Personnel Management (OPM). Reported information includes headcounts, as well as withholdings and contributions for retirement, health benefits, and life insurance.

In applying agreed-upon audit procedures, the Office of Inspector General (OIG) identified differences through calculations, analyses, and comparisons. For example, we noted if an employee (and/or annuitant) headcount differed from NFC’s by more than 2 percent. To address such differences, NFC stated it implemented programming changes in pay period 4, 2020, and partially corrected the headcount differences. NFC plans to implement additional software changes in pay period 4, 2022, to resolve the remaining differences. Due to payroll processing priorities and the need for continuity of operations during the aftermath of Hurricane Ida, NFC did not have sufficient time to perform detailed research and reconcile other differences by the requested due date.

Our sample document review identified a total of 71 differences for benefits entered into the system by agency personnel officers. Furthermore, we were unable to verify all sampled entries because agency personnel officers were unable to locate the documents covering all of the pay periods selected.