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 (OCFC) 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 OCFC 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 OCFC.
• In addition, OPM's Office of the Inspector General annually conducts audits of selected Principal Combined Fund Organizations (PCFOs) and participating national Federations

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.

2011 CFC Audit Guide

• CFC Memorandum 2011-02
• Executive Summary
• Summary of Significant Changes for 2011
• 2011 Audit Guide
• 2009 Distribution Schedule (Separate Tracking of Cash)
• 2009 Distribution Schedule (No Separate Tracking of Cash)
• 2009 International Distribution Schedule
• 2009 Schedule of Campaign Receipts and Disbursements
• 2009 Budget vs. Actual Expenses
• 2009 CFC Audit Guide Outstanding Check List
• 2009 CFC Campaign Federation Receipts Schedule
• 2009 CFC Campaign Federation Distribution Schedule

2010 CFC Audit Guide

• CFC Memorandum 2010-01
• Executive Summary
• Summary of Significant Changes for 2010
• 2010 Audit Guide
• 2008 Distribution Schedule (Separate Tracking of Cash)
• 2008 Distribution Schedule (No Separate Tracking of Cash)
• 2008 International Distribution Schedule
• 2008 Schedule of Campaign Receipts and Disbursements
• 2008 Budget vs. Actual Expenses
• 2008 CFC Audit Guide Outstanding Check List
• 2008 CFC Campaign Federation Receipts Schedule

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.

• 2009 CFC Audit Guide Checklist for LFCCs

2009 CFC Audit Guide

• CFC Memorandum 2009-03
• Executive Summary
• Summary of Significant Changes for 2009
• CFC Audit Guide for Campaigns with Pledges $1 Million and Greater
• CFC Audit Guide for Campaigns with Pledges Between $150,000 - $999,999
• CFC Audit Guide for Campaigns with Pledges Less than $150,000
• LFCC Compliance Assessment Report Template
• 2007 Distribution Schedule (Separate Tracking of Cash)
• 2007 Distribution Schedule (No Separate Tracking of Cash)
• 2007 International Distribution Schedule
• 2007 Schedule of Campaign Receipts and Disbursements
• 2007 Budget vs. Actual Expenses
• 2009 CFC Audit Guide Outstanding Check List

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.

• 2008 CFC Audit Guide Checklist for LFCCs

Back to Top