Upcoming Audit Work

The Postal Service operates approximately 31,000 retail units. Management at these retail units must provide adequate security for all accountable items such as USPS funds, accountable paper, and equipment and report their financial activity at the close of each business day. This audit will determine compliance with policies and procedures regarding financial controls and safeguarding of assets at selected Postal Service retail units.

The U.S. Postal Inspection Service’s (USPIS) mission is to support and protect the U.S. Postal Service and its employees, infrastructure, and customers; enforce the laws that defend the nation’s mail system from illegal or dangerous use; and ensure public trust in the mail. USPIS prioritizes strategic goals and defines the tactical actions required to succeed in the current law enforcement environment.

On October 1, 2024, USPIS launched a new strategic plan, which expanded the previous strategic plan goals outlining both Key Mission and Business Priorities and includes actionable steps to address each priority. The Key Mission Priorities represent critical and emerging issues affecting the Postal Service’s employees, the postal infrastructure, and postal products, as well as the success of USPIS’s mission. Management states Key Business Priorities were developed through extensive research and communication with representatives from various headquarters and field operations.

Our objective is to assess the Postal Inspection Service’s strategy, resources, and strategic priorities used to accomplish its mission. Our audit scope will consist of an analysis of USPIS strategy and resources, to include its personnel and spending budget.
 

Priority Mail Express (PME) is the Postal Service’s fastest mail service, offering 1-day or 2-day delivery by 6 p.m., with a money-back guarantee. However, with the implementation of Local Transportation Optimization (LTO) in October 2023, most optimized post offices within the 16 LTO regions can no longer offer overnight PME. To support this initiative, the Postal Service announced in October 2024, changes to PME service, adding an extra delivery day in some cases. This audit will evaluate the Postal Service’s initial implementation of the new PME service.

The Postal Service has been transporting live, day-old chicks since 1918. As the only shipper that accepts day-old chicks, the Postal Service provides an essential service for hatcheries, farmers, and backyard hobbyists. Last year, the Postal Service handled over 40-million-day-old chicks. The Postal Service requires mailers of live animals to comply with set guidelines to ensure safe, effective, and efficient transportation. In turn, the Postal Service prioritizes them through their processing and logistic networks. This audit will assess the effectiveness of the Postal Service’s procedures for acceptance, handling, and delivery of day-old chicks.

The U.S. Office of Personnel Management (OPM) administers pension, health insurance, and life insurance benefits for federal agencies. This annual attestation engagement is performed at the request of the OPM through Agreed-Upon Procedures and in accordance with U.S. Office of Management and Budget audit requirements. Our objective is to perform procedures agreed to by the OPM’s Office of Inspector General and Financial Services Office 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 Semiannual Headcount report.