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USPS OIG – Independent Report on Employee Benefits Submitted to the Office of Personnel Management

September 11, 2023 ,

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This report presents the results of our performance of the procedures agreed upon by the Office of the Chief Financial Officer of the U.S. Office of Personnel Management (OPM). The report responds to the U.S. Office of Management and Budget’s requirements to assist the OPM in assessing the reasonableness of employee withholdings and U.S. Postal Service contributions reported in the Report of Withholdings and Contributions for Health Benefits, Life Insurance and Retirement.

What We Did

Our objective was to perform procedures agreed to by the OPM’s Chief Financial Officer to assist the OPM in assessing the reasonableness of retirement, health benefits, and life insurance withholdings and contributions as well as enrollment information submitted via the Supplemental Semiannual Headcount Report (Headcount Report). We applied the agreed-upon procedures to the payroll periods ended August 26, 2022, October 7, 2022, and February 24, 2023; and the enrollment information reported in the Headcount Report for September 2022 and March 2023.

What We Found

We identified issues related to retirement contributions reported to OPM through the Retirement and Insurance Transfer System (RITS) and on the Headcount Report, as well as employee life insurance deductions.


  • Retirement contribution amounts reported to OPM on the RITS submission and on the Headcount Report for Federal Employee Retirement System (FERS) employee types and Federal FERS – Revised Annuity Employees (RAE) types did not agree from actual amounts withheld for one payroll period.
  • Amount withheld for Basic Life Insurance and Option B Life Insurance did not agree with OIG recalculated amount for one of 25 employees for one payroll period.


This report is provided for information only and we offer no recommendations. Accordingly, no management action is required.

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