Independent Auditor's Report on the Agreed-Upon Procedures for Reviewing the FY 2014 Civilian Payroll Withholding Data and Enrollment Information.

摘要

For employee benefit withholding and contributions, obtain the Agency Payroll Provider s (APP) September 2013 and March 2014 Semiannual Headcount Report submitted to OPM and a summary of Retirement and Insurance Transfer System (RITS) submissions for September 2013 and the current fiscal year. For each program (retirement, health, and life), select a total of three RITS submissions for September 2013 and the current FY 2014; two will coincide with the September 2013 and March 2014 Semiannual Headcount Reports1. Obtain payroll information for the periods covered by the RITS submissions selected.