Who is required to complete a compliance assessment guide for CFC?
A. The compliance assessment guide must be completed by the LFCC and the PCFO and signed by a certifying official of the LFCC. The financial report must be completed by a certified public accountant or CPA firm, must be conducted in accordance with generally Accepted Accounting Standards and must end in conformity with Generally Accepted Accounting Principles. However, the compliance assessment guide is intended as an internal document and should not be part of the CPA audit. OPM will request a copy of the compliance assessment guide from time to time.
