Independent Accountant’s Report on the Application of Agreed-upon Procedures: Selected Personnel-Related Cost Items
September 27, 2005
Project ID: FI-2005-077
This report transmits the results of our review of selected personnel-related cost items during fiscal year 2005. We performed limited procedures that were agreed to by the Inspector General and Chief Financial Officer of the U.S. Office of Personnel Management (OPM). We performed these procedures solely 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.