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The Office of Personnel Management (OPM) is accountable for assuring Federal employees that their designations will be honored and distributed to the charitable organization of their choice, and that all charitable organizations listed in the CFC have met strict eligibility requirements on an annual basis.
OPM's Office of Combined Federal Campaign (OCFC) works closely with the Local Federal Coordinating Committee (LFCC) in each campaign area to fulfill this responsibility. LFCCs act as the campaign's "Board of Directors" and, as such, have direct oversight of the finances and conduct of the CFC in their community.
The OCFC relies on two main vehicles to monitor regulatory compliance among campaign organizations and Federations.
5 CFR Part 950.105(d)(9) requires that all Principal Combined Fund Organizations (PCFO) submit to the Local Federal Coordinating Committee (LFCC) an audit of its collections and disbursements for each campaign managed. The audit must be conducted by an independent certified public accountant in accordance with generally accepted auditing standards and OPM guidance. This CFC Audit Guide provides the requirements and guidance for the completion of the audit in accordance with 5 CFR Part 950.105(d) (9). The audit reports and other supporting schedules must be submitted to the LFCC by August 1 and forwarded to OPM by September 15 of each year. Technical questions about the guide can be sent to firstname.lastname@example.org.
Please contact the Office of CFC at email@example.com to request the attachments to the 2013 Audit Guide.
In addition, to help ensure that all reports and documentation required by the CFC Audit Guide are provided to the LFCC and OPM, the following checklist may be used by LFCCs.
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