MEMORANDUM
DATE: February 8, 2023
TO: Federal Personnel and Payroll System User Group Representatives
FROM: Christine Zertuche-Rocha, Chief, Payroll Operations Division and Robert Crest, Chief, Personnel Payroll Systems Division
SUBJECT: 2023 Office of Personnel Management (OPM) Agreed-Upon Procedures (AUP) Engagement - Reminder of Agency Responsibilities
Please share the following with your agency Audit Liaisons, Servicing Personnel Offices, Payroll Coordinators/Liaisons, and/or anyone who may need this information.
The annual OPM AUP begins in the April/May timeframe. The purpose of the audit is to assist OPM in assessing the reasonableness of Retirement, Health Benefits, and Life Insurance withholdings, contributions, and data submissions. The designated auditor will conduct the audit procedures and report any differences, above a specific percentage threshold, as described in the AUPs found here: Reports | Office of Personnel Management (opm.gov). To locate the AUPs for a given Fiscal Year (FY), select the ‘Payroll AUPs FY CCYY’ link for that FY. Please note: As of the date of this memo, the ‘Payroll AUPs FY 2023’ link has not been posted.
We would like to remind agencies of the areas of responsibilities (reflected in the table below), for each of the procedures identified in the above link, in providing auditors with any requested data artifacts and explanations of agency differences.
| Procedures | Responsibility |
|---|---|
| 1, 5 and 6 | Payroll Operation Division's Systems Analysis and Client Support Branch (SACS) |
| 2, 3 and 4 | Agency |
We look forward to you joining us for the OPM AUP Entrance Conference meeting, which is anticipated to be scheduled within the next few months for FY 2023. We appreciate your support and teamwork in fulfilling the requests and deadlines that are set forth in the meeting. Feel free to contact the below individuals with any specific questions:
- Michelle Layman, Supervisory Systems Accountant, Systems and Auditing Section, Systems Analysis and Client Support, at michelle_a_layman@ibc.doi.gov or 303-969-7373.
- Scott Jackson, Chief, Systems Analysis and Client Support, at scott_l_jackson@ibc.doi.gov or 303-969-7372.