U.S. Office of Personnel Management - Ensuring the Federal Government has an effective civilian workforce

2004 CFC Audit Guide

Summary of Changes

Overall Summary of Changes
Below are the described changes to the prior year's CFC Audit Guide (Guide). There were no significant changes to the Guide. Many were just editing or correction of errors. However, changes numbered 4 through 8 and 10 through 12 denote slight changes to procedures and the Distribution Schedule.

Individual Change Descriptions
1. Added the campaign year instead of saying "most recently completed campaign" or "most recent ongoing campaign."

2. Ch. II - Added wording to introduction that says PCFO should assist the LFCC.

3. Ch. II - Added wording to introduction that says LFCC must attach a copy of the Pledge Card Questionnaire to its report.

4. Ch. II - PCFO General Compliance Section - Step 2 - revised wording to from "Determine if PCFO provided adequate opportunity for local federations and organizations to offer suggestions…" to "Determine if PCFO notified local … of the opportunity to offer suggestions… ."

5. Ch. II - PCFO General Compliance Section - Deleted step 7d.

6. Ch. II - Campaign Brochure Section - Step 1 - reduced the number of items to be checked by the LFCC for compliance to a few selected items.

7. Ch. II - Campaign Brochure Section - Step 2 - removed specific language and just referred to the definitions of Federation, Unaffiliated Organizations, International General Designation Option, and Undesignated Funds as stated in CFC Memorandum 2003-8.

8. Ch. II - Pledge Card Processing Controls Section - Step 2 - revised wording from "determine that PCFO has effective controls in place" to "ensure that the Pledge Card Questionnaire includes control descriptions for all areas requested on the Questionnaire".

9. Ch. III - Changed statement on page III-1 from "should" attach schedules to "must" attach schedules or provide electronically.

10. Ch. III - Pledge Card Tracking System Section - Step 2 - Changed wording for testing the release of name and address and added to test the release of the email address.

11. Ch. III - Receipt and Disbursement of Funds Section - Step 5b - added wording to procedure to test Shrinkage % on the Distribution Schedule.

12. Appendix A/B and Chapter III - Receipt and Disbursement of Funds Section - Step 6 - Added column to the Distribution Schedule for IIII International Designated Pledges, added schedule to specifically test the allocation for IIII International Designated Pledges, and revised procedure to test it.

13. Appendix A/B - Revised illustrative AUP report and language to show how to report instances of no exceptions.

14. Appendix A ($1 million and greater only) - Corrected the financial statement format to comply with SFAS 136.

15. Appendix A/B - On illustrative report of findings, listed all AUP categories.

16. Appendix A/B - Changed Illustrative Corrective Action Plan "plan code" to "CFC code."

17. Appendix A/B - Added "CFC code" to the LFCC Compliance letter.

18. Appendix B/C - Added sample International Distribution Schedule as pages B-4 and C-4.