ATTN: FPPS User Group Representatives & Client Accounting Offices for DOI, DOT, ED, EPA, NASA, NSF, NRC, and SSA
DATE: Monday, February 9, 2026
The annual Office of Personnel Management (OPM) Agreed-Upon Procedures (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 that are above a specific percentage threshold, as outlined in the AUPs found here: Payroll Office Agreed Upon Procedures. To locate the AUPs for a given Fiscal Year (FY), select the “Payroll AUPs FY CCYY” link for the desired FY and click on the "Download PDF" button. If AUPs are not listed for a specific year (e.g., 2023 and 2025), the designated auditor will typically rely on the AUPs established in the prior year. Please note: As of the date of this memo, the “Payroll AUPs FY 2026” link has not been posted.
We would like to remind agencies of their responsibilities—outlined in the table below—for each procedure in the Payroll Office Agreed-Upon Procedures, including providing auditors with requested data, artifacts, and explanations of any agency differences.
| Procedures | Responsibility |
|---|---|
| 1, 5, 6 | Payroll Operations Systems Analysis and Client Support Branch |
| 2, 3, 4 | Agency |
The OPM AUP Entrance Conference meeting for FY 2026 will be scheduled within the next few months. We look forward to you joining the IBC at this meeting and we appreciate your support and teamwork in fulfilling the requests and deadlines that are set forth in the meeting.
Resources:
Questions:
- Please contact the Payroll Operations Systems Analysis and Client Support Branch at POD_SACS_SAS@ibc.doi.gov.