Surcharge Recipients Organization's Compliance Procedures for
Surcharge Eligibility and Payments

Commemorative coin programs are created by enabling legislation enacted by Congress to honor a person, place or event. The enabling legislation dictates the coin specifications, mintages, cost considerations, and surcharge amount to be collected. A surcharge is a set amount per coin that the Mint collects and distributes to the designated recipient organization which must use the proceeds for the purpose(s) specified in the enabling legislation. Historically, the Mint has been required to pay surcharges to recipients whether or not all the Mint’s program costs were recovered and without any accountability requirements for the recipient organization. In 1996, Congress enacted legislation changing the Mint’s requirement to pay surcharges.

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• Cover page (Note: Large file)
• Compliance Procedures
• Appendix A: Recipient Organization’s Compliance Checklist: Eligibility and Recipient Organization’s Compliance Checklist: Annual Audit
• Appendix B: Schedule of Funds Raised From Private Source
• Appendix C: Sample Recipient Assertion for Eligibility
• Appendix D: Sample Auditor’s Report
• Appendix E: Sample Transmittal Letter for Eligibility
• Appendix F: Schedule of Funds Received and Expended
• Appendix G: Sample Recipient Assertion for Annual Audits
• Appendix H: Sample Transmittal Letter for Annual Audits
• Appendix I: Glossary Of Terms

Sep 27, 2001
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