Combined Federal Campaign

July 23, 2004

CFC MEMORANDUM 2004-8

TO:	LOCAL FEDERAL COORDINATING COMMITTEES AND PRINCIPAL COMBINED FUND ORGANIZATIONS
FROM:	MARA T. PATERMASTER DIRECTOR OFFICE OF CFC OPERATIONS
SUBJECT:	Reporting And Accountability In The Combined Federal Campaign (CFC)

This memorandum provides general information on: (1) OPM's Role in Monitoring Performance among Local Campaigns, (2) Campaign Assessment Reports, (3) Office of the Inspector General Reports, and (4) the Availability of CFC Reports.

OPM's Role in Monitoring Performance Among Local Campaigns

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 Operations (OCFCO) 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 OCFCO relies on two main vehicles to monitor regulatory compliance among campaign organizations and federations. All campaigns are required to send campaign assessment reports annually to OCFCO. In addition, OPM's Office of the Inspector General annually conducts audits of selected Principal Combined Fund Organizations (PCFOs) and participating national federations.

Campaign Assessment Reports

Campaign assessment reports consist of financial and non-financial assessments developed in accordance with the CFC Audit Guide (Guide) issued by the OCFCO. The requirements of the Guide differ depending on the total receipts of each campaign, but require two key reports from all campaigns. Each campaign is required to have an Independent Public Accountant (IPA) perform an Agreed-Upon Procedures (AUP) engagement and issue a report at the end of each campaign. The AUP consists of steps developed by the OCFCO to determine that the campaign's financial activities were managed in compliance with regulations in 5 CFR 950 and OPM guidance. Also, each campaign's LFCC is required to determine and report on whether the campaign's non-financial activities were managed in compliance with CFC regulations and guidance. The IPA and LFCC reports are provided to the OCFCO by each campaign. The OCFCO oversees any necessary corrective actions as a result of the findings reported.

Office of the Inspector General Reports

OPM's Office of the Inspector General (OIG) performs approximately 15 to 20 audits of local campaigns nationwide each year. The OIG also conducts audits of participating national federations. These audits test for compliance with applicable CFC eligibility requirements, controls over the CFC process, and fiscal management of the campaign or federation. The OIG issues reports to the OCFCO which shares the results of these audits with the applicable campaigns or national federations. The OCFCO oversees any necessary corrective actions as a result of the findings reported by the OIG.

In addition to the CFC Audit Guide and OIG audit reports, the OCFCO may also make site visits to monitor compliance with corrective actions and provide guidance to campaigns or national federations.

Availability of CFC Reports

OIG final audit reports are available upon request. The OIG has performed audits of the following local campaigns and federations over the last three calendar years. Campaign audits are identified with the applicable CFC code # and federation audits are identified by name only. NFR next to the name means "No Final Report" has been issued. Reports are not released until they are final. An asterisk (*) next to the listing denotes that the Director has issued a warning to the campaign or federation which, due to the nature of the findings, could result in future decertification from pariticipation in the CFC. OPM monitors campaigns or federations that were warned as a result of the OIG audit. Warnings remain in effect until OPM has verified full implementation of all corrective actions pursuant to OIG findings.

2003 Audits

2002 Audits

2001 Audits

Midlands
Area CFC (#0773)

Trident
Area CFC (#0772)

New York City
CFC (#0626)

Rhode Island
Area CFC (#0770)

Miami Valley
CFC (#0686)

East-West Gateway
CFC (#0528)

Miami-Dade County
CFC (#0189)

Sacramento
Area CFC (#0103)

Hawaii-Pacific
Area CFC (#0225)

San Antonio
Area CFC (#0852)

Middle Georgia
Area CFC (#0217)

San Francisco Bay
Area CFC (#0106)

Suncoast
CFC (#0197)

Central Virginia
Area CFC (#0900) -NFR

South Hampton Roads
CFC (#0897) -NFR

Metropolitan Atlanta
CFC (#0211) -NFR

Fort Campbell
CFC (#0351) -NFR

Heart of Alabama
CFC (#0005) -NFR

Nashville & Middle Tennessee
Area CFC (#0811) -NFR

United Way of America -NFR

Twin Cities
Area CFC (#0481)

Tri-Community
Area CFC (#0214)

Greater New Orleans
Area (#0372)

Cincinnati Metro
Area CFC (#0682)

Central Savannah River
Area CFC (#0212)

Northeast Florida/Southeast Georgia
Regional CFC (#0185)

Heart of Midlands
CFC (#0552)

Southeastern Michigan
Area CFC (#0452)

Massachusetts Bay
Area CFC (#0427)

Central Oklahoma
CFC (#0712)

Chicago
Area CFC (#0249)

Pioneer Valley
CFC (#0432)

Overseas
Area CFC (#0995)

Virginia Peninsula
CFC (#0896)

America's Charities

Animal Charities of America *

Children's Charities of America *

Christian Charities USA *

Conservation & Preservation Charities *

Do Unto Others *

Educate America *

Health/Medical Charities of America *

Hispanic United Fund *

Human & Civil Rights Organizations of America *

Human Care Charities *

Military, Veterans, and Patriotic Organizations *

Women, Children and Family Service Charities of America *

Philadelphia
Area CFC (#0751)

South Jersey
CFC (#0580)

Long Island
CFC (#0642)

Metropolitan Dallas
CFC (#0839)

Tarrant-Denton-Johnson Counties
CFC (#0841)

Greater Fort Hood
CFC (#0842)

Sun Country
CFC (#0840)

Central-Northern New Mexico
CFC (#0606)

Tucson and Southern Arizona CFC
(currently Arizona CFC #0051)

Los Angeles
Area CFC (#0096)

San Francisco Bay
Area CFC (#0106)

National Black United Federation

Community Health Charities

United Service Organization

American Red Cross

To request an OIG audit report or a Campaign Assessment report, please either email our office at cfc@opm.gov, call (202) 606-2564 or send your requests to:

Mara T. Patermaster, Director
Office of CFC Operations
Office of Personnel Management
1900 E Street, NW, Room 5450
Washington, DC 20415

If you have any questions about our accountability monitoring activities, please e-mail our office at cfc@opm.gov or call (202) 606-2564.

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