Audit Guides

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.

• 2008 Audit Guide
   
• 2007 Audit Guide
   
• 2006 Audit Guide
   
• 2005 Audit Guide
   
• 2004 Audit Guide
   
• 2003 Audit Guide