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CFC AUDIT GUIDE

CFC AUDIT GUIDE. CFC AUDIT GUIDE - AGENDA. Chapter I Chapter II Chapter III Appendices Questions. CFC AUDIT GUIDE-CHAPTER I. Objectives Testing both Local Federal Coordinating Committee (LFCC) and Principal Combined Fund Organization (PCFO) processes

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CFC AUDIT GUIDE

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  1. CFC AUDIT GUIDE

  2. CFC AUDIT GUIDE - AGENDA • Chapter I • Chapter II • Chapter III • Appendices • Questions

  3. CFC AUDIT GUIDE-CHAPTER I • Objectives • Testing both Local Federal Coordinating Committee (LFCC) and Principal Combined Fund Organization (PCFO) processes • Confirming PCFO itself is fiscally responsible • Authority • Required Documentation • Due Dates

  4. CFC AUDIT GUIDE-CHAPTER II • Procedures MUST be performed by LFCC • Verifying most recently solicited campaign was in compliance • Report must be in the format provided in the appendix • Only provide report and Pledge Processing Controls Questionnaire

  5. CFC AUDIT GUIDE-CHAPTER III • Performed by Independent Public Accountant (IPA) on most recently completed campaign • Procedures cover both PCFO and LFCC Processes • Schedules must be attached to the bound report or e-mailed by the IPA to OPM

  6. CFC AUDIT GUIDE-APPENDICES • Sample Reports • Questionnaire and Schedules • Definitions/Authoritative Guidance • Laws, Regulations and Guidance Tested • Freedom of Information Act (FOIA)

  7. CFC AUDIT GUIDE QUESTIONS? PRESENTED BY MARY CAPULE, CPA CFC COMPLIANCE SPECIALIST (202) 606-2564 mary.capule@opm.gov

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