Audit Report

We performed these procedures solely to assist in assessing the reasonableness of the employee withholdings and employer contributions that the Defense Finance and Accounting Service (DFAS) reported on Standard Form 2812, "Report of Withholdings and Contributions for Health Benefits, Life Insurance, and Retirement," for the pay periods ending August 25, 2012; September 8, 2012; October 20, 2012; February 23, 2013; and March 9, 2013. We also performed these procedures to assist in assessing the reasonableness of the amounts reported in the, "Supplemental Semiannual Headcount Report," as of September 1, 2012, and March 1, 2013. The reports submitted by DFAS included information for the following entities listed in Appendix A of the Office of Management and Budget, Bulletin No. 07-04, "Audit Requirements for Federal Financial Statements," as amended: the Department of Defense (DoD), Department of Energy (DOE), Department of Health and Human Services (HHS), Department of Veterans Affairs (VA), and the Environmental Protection Agency (EPA). In addition, we performed procedures to assist OPM in identifying and correcting errors relating to the processing and distribution of Combined Federal Campaign payroll deductions.