Audit Guide
 2004
2003
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2003 CFC Audit Guide
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 cfc@opm.gov.
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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