Human Resources and Security Specialists should use this tool to determine the correct investigation level for any covered position within the U.S. Federal Government.
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 Principal Combined Fund Organizations (PCFO) to 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 pledges managed by the campaigns:
Select the Guide that fits your campaign size based on your 2005 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 2007 Guide to update references and refine procedures based on comments from the stakeholders. These are described in the attached Executive Summary. We do not expect these changes to increase the costs of the AUP significantly.
This year, like last year, the Guide will require:
The audit reports and other supporting schedules must be submitted to the LFCC by August 1, 2007, and forwarded to OPM by September 15, 2007. Campaigns that do not submit the items to OPM by September 15, 2007, will be considered non-compliant. Extensions to the due dates noted above will only be approved by OPM under extraordinary circumstances. 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
Due to the required irradiation of regular mail prior to its delivery to Federal offices in the Washington, D.C. area, OPM continues to experience delayed deliveries. As a result, organizations are encouraged to use a “next day” or “overnight delivery” method to ensure the timely receipt of materials.
The Office of CFC Operations is available to provide educational and technical assistance. Please direct your questions to firstname.lastname@example.org or call on 202-606-2564.
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