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The attached Combined Federal Campaign (CFC) Audit Guide (Guide) provides the requirements and guidance for the completion of the audit in accordance with CFC regulations at 5 CFR § 950.105(d) (9). This section 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 (IPA) in accordance with generally accepted auditing standards and Office of Personnel Management (OPM) guidance.
There are three versions of the Guide according to the level of contributions managed by the campaigns:
Select the Guide that fits your campaign size based on your 2002 campaign actual pledges. These Guides are available on the CFC website in both a Microsoft Word and Adobe Acrobat version.
Minor revisions were made to the Guide this year to clarify the requirements and to correct minor errors. There were changes to the actual procedures in Chapter II, LFCC Compliance Assessment, and Chapter III, Agreed-Upon Procedures (AUP) performed by the IPA. The LFCC Compliance Assessment procedures were streamlined in consideration of baseline results from the previous year. The AUPs were revised to add steps to test for shrinkage (pledge loss or uncollectible receipts) and the IIII International General Designation Option. See the attached Summary of Changes for 2004 for details on these changes.
This year the Guide will require:
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. If either of these dates falls on a weekend or holiday, then provide the items on the next business day. The reports can be forwarded to OPM at the following address:
U.S. Office of Personnel ManagementOffice of CFC Operations1900 E Street NW, Room 5450Washington, DC 20415-0001
Please note that OPM can experience delays with materials sent through the United States Postal Service (USPS) due to security issues. However, deliveries of materials through commercial package and mail delivery services or private messenger services are not directly affected. As a result, all applicants are encouraged to use one of the above delivery methods if an appeal is submitted.
The Office of CFC Operations is available to provide educational and technical assistance. Please direct your questions to email@example.com or call on 202-606-2564.
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