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Title: PowerPoint Presentation Author: Eileen Kessler Last modified by: CFC Director Created Date: 12/4/2002 6:30:01 PM Document presentation format – PowerPoint PPT presentation

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Title: Report Tile


1
(No Transcript)
2
Report Tile
2013 Combined Federal Campaign (CFC) Orientation
Eligibility Requirements
UNITED STATES OFFICE OF PERSONNEL MANAGEMENT
3
Presenters
  • Barbara Barfield, CFC Director, Rocky Mountain
    Region
  • (719) 531-5501, BarbaraBarfield_at_FESforCFC.org
  • Cari Allen, CFC Coordinator, Rocky Mountain
    Region
  • (720) 352-5076, CariAllen_at_FesforCFC.org
  • Anita Obando, Larimer County Manager, Rocky
    Mountain Region
  • (720) 999-1015, AnitaObando_at_FESforCFC.org
  • Website www.rockymountaincfc.org

4
Orientation
  • Combined Federal Campaign
  • Federal Governments employee charitable giving
    program
  • Federal employees raise millions of dollars
    through CFC
  • One campaign, one time of year, one ask
  • Designation campaign donors selects the
    charity(s) they wish to give to The campaign
    DOES NOT collect contributions to be distributed
    to all participating charities
  • Contributions through payroll deductions, cash or
    check

5
Orientation
  • The solicitation occurs in the Fall Designations
    are distributed quarterly starting the following
    April.
  • Charities must apply annually
  • Charities must meet eligibility requirements
  • Upon meeting the eligibility requirements,
    charity is verified by the IRS to be in their
    data base
  • Final authorization to list a charity and code
    assignment by the Office of Personnel Management
    (OPM)
  • The Combined Federal Campaign is the only
    authorized solicitation of employees in the
    Federal workplace on behalf of charitable
    organizations.

6
Orientation
7
CFC Structure
  • All aspects of the CFC, including eligibility
    for participation, are strictly governed by
    Federal regulation.
  • The US Office of Personnel Management (OPM) has
    the overall responsibility for regulating the
    management of the CFC.
  • OPM reviews and provides guidance and technical
    advice on regulations, and has the authority to
    conduct compliance audits on any CFC local
    campaign fiscal records. This applies to
    participating federations and independent
    charities.

8
Campaign Overview
  • The CFC is divided into federations and
    independent organizations.
  • Federation - group of charitable human health
    and welfare organizations established for the
    purpose of supplying common fundraising,
    administrative, and management services to its
    members.
  • Independent Organization - organization that
    applies to the CFC on its own behalf. Local
    unaffiliated organizations apply to the Local
    Federal Coordinating Committee.
  • International, National or Local

9
Campaign Overview
  • Federal employees who voluntarily choose to
    donate through the Combined Federal Campaign may
    give their money to a federation, to an
    organization under a federation, or to an
    independent organization.
  • Private foundations and units of government are
    not eligible to participate in the CFC. OPM will
    verify each applicants I.R.S. Code 501(c)(3)
    tax-exempt status with the IRS.

10
Campaign Accountability
  • Charities that want to receive funds generated by
    the campaign are required to submit to a
    substantial review of their financial and
    governance practices prior to acceptance. This
    eligibility review is in line with community
    norms, but it has helped set standards for
    participation in giving initiatives that
    transcend the community.

11
Eligibility Process
  • Application Period Feb 27 March 27, 2013
  • Application Submission 6660 Delmonico Drive,
    503D Colorado Springs, CO 80919 (UPS Store.)
  • Courtesy PCFO Application Completeness Review
  • Contact applicant regarding administrative
    oversights
  • Application Review LFCC Mar 28 Apr 18
  • Eligibility Determination Notification - LFCC
    April 26
  • Local Appeals Deadline - Charities May 3 -10
  • (within seven (7) business days of the date of
    receipt of the initial LFCC decision or fourteen
    (14) )
  • Local Appeals Notification LFCC June 4
  • OPM Appeals June 8
  • Final Eligibility Decision Target July 31

12
501(c)(3) Status Verification
  • CFC regulations at 5 CFR 950.202 require an
    applicant charity to certify it is recognized by
    the Internal Revenue Service as tax-exempt under
    26 U.S.C. 501(c)(3) and to which contributions
    are tax-deductible pursuant to 26 U.S.C.
    170(c)(2).
  • A 2006 Government Accountability Office review
    of the CFC found some participating organizations
    were not recognized as 501(c)(3) organizations by
    the IRS.

13
Annual CFC Registration Facts
  • Coded charities will use the same code every
    year.
  • All applicants must be submitted to OPM for
    tax-exempt validation. If the applicant is new,
    the OPM will assign a 5-digit CFC code also. L3
    L5 Reports of verified charities as of 12/31
  • Charities that do not pass OPMs automated
    validation process must submit documentation to
    OPM for manual verification.
  • Only charities that are (a) determined eligible,
    (b) coded, and(c) are verified by OPM as
    tax-exempt may be listed in thecampaign charity
    list.
  • OPM will review charity lists annually for
    compliance.

14
Charity Registration Improvements
  • Soliciting advance chapter/affiliate
    verificationsfrom national/parent organizations.
  • Use the 2012 Exempt Status report from OPM to
    identify returning applicants that need to
    produce tax-exempt documentation and notify them.
  • Provided with application
  • PCFO granted direct access to OPM data system to
    enter charity verification information.
  • Immediate EIN verification
  • System will have already verified charities in
    system from pervious application years thru
    12/31/2012
  • System will indicate to PCFO if a charity cannot
    be verified
  • PCFO will be able to cross walk an EIN for
    accuracy with name it is associated with

15
Verification Documentation
  • Charities
  • Be proactive
  • Verify your organization is listed in the L5
    Report
  • Check L3 report of address issues.
  • Check the IRS Exempt Organizations Master Listing
    NOW to determine if they are currently in good
    standing.
  • The Master Listing is available at this URL
  • www.irs.gov/taxstats/charitablestats/article/0,,i
    d97186,00.html.

16
Verification Documentation
  • Separately organized charities If not found in
    the Master file, these organizations need to
  • Contact the IRS Tax-Exempt Division at
  • (877) 829-5500.
  • Request an Affirmation Letter and submit the
    letter to the CFC with application.

17
Common Automated-Validation Errors
  • EIN is not correct or has dashes.
  • Legal name is not identical to the legal name on
    file with IRS, including spelling, punctuation
    and spacing.
  • The legal name and EIN do not match.
  • 4. The address on the local application does not
    match the address on file with IRS.
  • 5. Parent Organization has not notified OPM that
    the applicant is tax-exempt OR OPM has not
    received proper verification documents from the
    campaign.

18
Most Common Errors
  • Typographical Errors in Employer Identification
    Number (EIN) provided
  • Proper Legal Name not provided (insufficient
    Doing Business As (DBA) documentation)
  • Governmental entity without 501(c)(3) recognition
  • Charity moved (or address changed) and IRS was
    not notified
  • Merger with another organization EIN changed
  • IRS Form 990 was marked Final Return

19
Application
  • Application available on our website
    www.rockymountancfc.org
  • Federation member charity application
  • Independent Charity Application
  • Military Family Support Organization Application

20
Verification Documentation
  • Bona-Fide Chapters and Affiliates of a National
    Organizations If not found not found in the
    Master file, these organizations need to
  • Follow the documentation requirements described
    in the 2012 Model Application.

21
Application Guidelines
  • All required documents and attachments must be
    complete and submitted before the application
    deadline.
  • CFC will not accept late applications
  • Missing or out of date documents will not be
    accepted during the appeals process.
  • The agency is to designate the Certifying
    Official for purposes of the application and use
    his or her signature consistently throughout the
    form no auto pens permitted.
  • The CFC will not accept applications with
    modifications to any of the certification
    statements.

22
Review Process
  • Completeness Review
  • PCFO will pre-screen applications for
    completeness must include indemnification
    statement
  • Contact applicant re administrative oversights
  • Sampling of Federation Members
  • All applications received will be reviewed for
    eligibility
  • Federations MUST submit full applications of all
    members not approved for participation in 2012
    and all new members applications
  • LFCC will request 20 of member applications for
    audit sampling

23
Application Communications
  • Only independent organizations will be contacted
    directly by the LFCC. If you apply as a member
    of a federation, DO NOT send the LFCC an
    independent application. If dual applications
    are found, the independent application will not
    be considered.
  • FAXES OR ELECTRONIC SUBMISSIONS OF APPLICATIONS
    ARE NOT ACCEPTED

24
2013 Application Changes
  • Certifying official signature does not have to be
    original
  • Revisions to Pro Forma 990 Requirements
  • 0 AFR must be verified by audit
  • Appeal documentation

25
CFC Application Cover Page
  • Include five-digit code, if participated in 2012
    CFC or previously
  • Organization address must be a physical mailing
    address. No P.O. Boxes
  • Contact info may include P.O. Boxes
  • Use of Electronic Funds Transfer (EFT) in Pikes
    Peak Region

26
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • DESCRIBE
  • WHO received the service, benefit, assistance,
    or program activity
  • WHAT the service, benefit, assistance, or
    program activity is
  • WHEN it was delivered
  • WHERE it was delivered
  • Example ABC charity provided (what) 50 tons of
    non perishable food to the (who) indigent in the
    (where) Denver County from (when) January 1, 2012
    thru December 31, 2012

27
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • Hours of Operation
  • Location County/State
  • 2012 Human Health and Welfare Services

28
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • Factors OPM/LFCC will consider
  • Nature and extent of the service, benefit,
    assistance, or program activity
  • Frequency, continuity, and duration
  • Impact on, or benefit to, beneficiaries
  • Number of beneficiaries

29
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • Applicants should avoid
  • Generalized statements
  • Listing offered services
  • Listing location of members, affiliates, or
    board members
  • Listing the residencies of visitors to a facility

30
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • Applicants should avoid
  • Listing services provided by another entity
  • Listing services provided by the service
    recipient
  • Information disseminated by United States Postal
    Service or Internet
  • Repetitive text
  • Fundraising activities as a service

31
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • Example of Qualifying Attachment A
  • Louisiana
  • New Orleans 1-3, 2012 ABC Charity conducted a
    national conference on cancer research and
    treatment in New Orleans. ABC Charity staff made
    presentations on new research, provided advocacy
    training to attendees, and facilitated a
    discussion between policymakers and medical
    researchers. 120 healthcare industry
    professionals attended the three-day conference

32
CFC Certification Statement 1Local and Adjacent
Presence
  • Example of Qualifying Attachment A
  • Louisiana Calendar Year 2012 (scholarships
    awarded bimonthly)
  • Charity International awarded scholarships to the
    following Louisiana high school students pursuing
    a degree in computer technology to attend the
    college or university of their choice
  • A. Smith, Jefferson Parish (1,800)
  • J. Doe, St. Charles Parish (5,000)
  • B. Callahan, Orleans Parish (1,200)
  • D. Johnson, Jefferson Parish (800)
  • C. Jones, Ascension Parish (900)

32
33
CFC Certification Statement 1Local or Adjacent
Presence
  • Examples of Non-Qualifying Attachment A
  • Boulder, CO December 2012 Charity Central held a
    Family Day attended by local physicians.
  • Denver, CO The Charity Museum, based in Fort
    Worth, recorded 300 visitors from 60 parishes
    since 2005.
  • Golden, CO August 2012 XYZ Institute conducted a
    fundraiser at the Golden Independence Day
    celebration that raised 33,000. 250 Golden
    residents contributed.

33
34
CFC Certification Statement 1Statewide Presence
  • Example of Non-qualifying Statewide Attachment A
  • Colorado Springs 2012 ABC Charity provides
    newsletters, mentoring program, recreational
    activities, and counseling to at-risk youth. We
    have two youth camps in the Pikes Peak area
    serving 100 young adults
  • Canon City 2012 ABC Charity provides
    newsletters, mentoring program, recreational
    activities, and counseling to at-risk youth. We
    have a youth camp in the Canon City area serving
    130 young adults

34
35
CFC Certification Statement 1Local, Adjacent,
or Statewide Presence
  • Family support and youth activities (also known
    as Morale, Welfare and Recreation organizations
    or MWRs) must meet criteria outlined at 5 CFR
    950.204(d).

35
36
Web-Based Service Requirements
  • Records indicating geographic distribution of
    users
  • Describe scope of services received
  • Document 2 of the following
  • -Evidence that users registered for the
    service
  • -Summary reports documenting customer
    feedback
  • -Evidence that users paid a fee

37
CFC Certification Statement 2IRS Determination
Letter
  • Include a copy of the most recent IRS
    determination letter as ATTACHMENT B
  • Must be 501(c)(3) tax-exempt organization
  • Units of government are not eligible
  • OPM will verify applicants current 501(c)(3)
    status with the IRS
  • If name on IRS letter, IRS Form 990, or audit is
    different from applicant, official documentation
    from IRS or state government must be included

38
CFC Certification Statement 2IRS Determination
Letter
  • Bona-Fide Chapters and Affiliates of a Parent
    Organization
  • Include a certification letter date no older than
    Oct 1, 2012, from CEO or equivalent verifying
    applicant is in good standing with parent and is
    covered by parents 501(c)(3) determination, IRS
    Form 990 and audited financial statements

39
CFC Certification Statement 2Tax-Exempt Status
  • Family support and youth activities (also known
    as Morale, Welfare and Recreation organizations
    or MWRs) must meet criteria outlined at 5 CFR
    950.204(d).
  • Commanding officers letter must specify that
    organization is a Non-Appropriated Fund
    Instrumentality that supports the installation
    MWR/FSYA program.  
  • Day care centers located on Federal property
    may not participate under these guidelines.

40
CFC Certification 3Affiliation Status
  • Choose one of three options
  • I certify the organization named in this
    application is not part of a group exemption
  • Name and EIN on IRS Determination letter will
    be unique
  • I certify the organization named in this
    application is part of a group exemption
  • Name may or may not be unique
  • Organizations using this certification should
    have an EIN that is different from the EIN on the
    national group exemption letter
  • Must have certification letter from national
    organization dated on
  • or after Oct 1, 2012.

41
CFC Certification 3Affiliation Status (cont.)
  • I certify the organization named in this
    application is a bona-fide chapter or affiliate
    which operates under a national organizations
    single corporate tax-exemption.
  • Name and EIN will be the same as national
  • Must provide certification letter from national
    dated on or after Oct 1, 2012

42
CFC Certification Statement 4
  • I certify the organization named in the
    application is a human health and welfare
    organization providing services, benefits, or
    assistance to, or conducting activities affecting
    human health and welfare.
  • 2012 human health/welfare service must be in
    Attachment A.

43
CFC Certification Statement 5
  • Choose one of three options
  • 1. Revenues over 250,000
  • accounts for its funds on the accrual basis in
    accordance with generally accepted accounting
    principles (GAAP) and,
  • has an audit annually by an independent certified
    public accountant in accordance with generally
    accepted auditing standards (GAAS).
  • Include as Attachment C audit for FYE June 30,
    2011 or more recent
  • If using national organization information,
    provide certification from CEO of affiliated
    national organization for FYE June 30, 2011 or
    more recent
  • OR

44
CFC Certification Statement 5 (cont.)
  • 2. Revenues between 100,000 and 250,000
  • accounts for its funds on an accrual basis in
    accordance with generally accepted accounting
    principles (GAAP) and,
  • audited annually by an independent certified
    public accountant in accordance with generally
    accepted auditing standards (GAAS).
  • Do not need to provide audit, but must be
    available if requested by LFCC/OPM
  • OR

45
CFC Certification Statement 5 (cont.)
  • 3. I certify the organization named in this
    application reports total revenue of less than
    100,000 on its IRS Form 990 (or pro forma IRS
    Form 990) covering a period ending not more than
    18 months prior to January 2013 and has controls
    in place to ensure funds are properly accounted
    for and it can provide accurate timely financial
    information to interested parties. (not required
    to use GAAP accounting can use Cash Accounting.)

46
CFC Certification Statement 5Audited Financial
Statements
Total Revenue Per 990 gt250k 100-250k lt100k
Accrual Accounting (GAAP)
Audited Annually
Submit Audit
47
CFC Certification Statement 5 (cont.)
  • The audit must cover the fiscal period ending on
    or after June 30, 2011 (18 months prior to
    January 2013)
  • Audit must state organization accounts for its
    funds in accordance with generally accepted
    accounting principles (GAAP) and it was audited
    in accordance with generally accepted auditing
    standards (GAAS)
  • except for statements will cause denial
  • Audit report must be signed, dated and be on the
    audit firms letterhead

48
CFC Certification Statement 6
  • Two options
  • Option 1
  • I certify the organization named in this
    application prepares and submits to the IRS a
    complete copy of the organizations IRS Form 990.
  • Include a copy of the complete IRS Form 990 for a
    period ending no later than 18 months prior to
    January 2013, including signatures in the box
    marked Signature of Officer as ATTACHMENT D .

49
CFC Certification Statement 6 (cont.)
  • Option 2
  • I certify the organization named in this
    application is not required to prepare and submit
    an IRS Form 990 to the IRS.
  • Download IRS From 990 (www.irs.gov)
  • Include a pro forma IRS Form 990 page 1(Part I,
    Summary and Part II, Signature Block), pages 7
    and 8 (Part VII, Compensation sections A and B),
    page 9 (Part VIII, Statement of Revenues), Page
    10 (Part IX, Statement of Functional Expenses),
    and Page 11 (Part XI, Financial Statements and
    Reporting).

50
CFC Certification Statement 6990 vs. Pro Forma
990Summary
  • IRS Form 990
  • Filed with IRS
  • Match FY of Audit
  • FY ended on or after 6/30/11
  • Officers Signature
  • All sections
  • Pro Forma 990
  • Download 990 from IRS website
  • FY ended on or after 6/30/11
  • Officers Signature
  • Parts I, II, VIIA, VIII, IX and XII only

51
CFC Certification Statement 6 (cont.)
  • Include as ATTACHMENT D a copy of the most
    recently completed IRS Form 990, including
    signature in the box marked signature of
    Officer. The preparers signature alone is not
    sufficient
  • Must cover same time period as audited financial
    statements
  • Copies of IRS Forms 990 filed electronically are
    acceptable if IRS Form 8879-EO or 8453-EO is
    also provided. (See CFC Memo 2007-11)
  • If organization is not required to file the form
    990, it must still provide a pro forma Form 990
  • Any organizations IRS Form 990 that does not
    include a complete list of the officers, Board of
    Directors, trustees and key employees, and their
    compensation, if any, is incomplete and will
    result in a denial.  The number of voting members
    on page 1 must be equal to or less than the
    number of individuals identified as a director or
    trustee in Part VII (see CFC Memo 2010-5).
  • If page 1 lists more voting members than are
    listed in Part VII, the organization must either
    provide an explanation of the difference or
    submit an amended IRS Form 990

52
CFC Certification Statement 7
I certify the administrative and fundraising rate
for the organization named in this application is
__ __ .__
  • Regulatory Formula
  • Regulatory Formula
  • In Part IX (Statement of Functional Expenses, ADD
    Line 25, Column C to the amount in Line 25,
    Column D. Divide the sum by Part VIII (Statement
    of Revenue, Line 12, Column A (Total Revenue).
  • The regulatory formula must be used. No other
    calculations/methods are allowed

53
CFC Certification Statement 8Board of Directors
  • I certify an active and responsible governing
    body, whose members have no material conflict of
    interest and a majority of which serve without
    compensation, directs the organization named in
    this application.
  • Listing of Board terms of office and meeting
    dates/locations required of Federations only.
  • Verified on IRS form 990 The number of voting
    members on page 1 must be equal to or less than
    the number of individuals identified as a
    director or trustee in Part VII (see Memo 2010-5)
  • If page 1 lists more voting members than are
    listed in Part VII, the organization must either
    provide an explanation of the difference or
    submit an amended IRS Form 990

54
CFC Certification Statement 8 (cont.)
55
CFC Certification Statement 8(cont.)
56
CFC Certification Statement 9Sale/Lease of
Contributor Information
  • I certify the organization named in this
    application prohibits the sale or lease of CFC
    contributor lists.
  • Donor names and addresses may be used to
    acknowledge the contribution. CFC regulations
    prohibit the sale or lease of this information.

57
CFC Certification Statement 10
  • I certify the organization named in this
    application conducts publicity and promotional
    activities based upon its actual program and
    operations, these activities are truthful and
    non-deceptive, include all material facts, and
    make no exaggerated or misleading claims.

58
CFC Certification Statement 11
  • I certify the organization named in this
    application effectively uses the funds
    contributed by Federal personnel for its
    announced purposes.

59
CFC Certification Statement 12Sanctions
Compliance
  • Sanctions compliance certification is required
  • Wording in CFC application provided by OPM must
    be used
  • The list of countries, entities, or individuals
    referenced in the certification can be found at
    www.treas.gov/ofac.
  • Guidance in CFC Memorandum 2005-13

60
Attachment E 25 Word Statement
  • Include as ATTACHMENT E a 25-word statement for
    listing in the campaign brochure. (See
    Instructions Item 13 for additional required
    information and the taxonomy codes.)
  • EXAMPLE 00000 Name of Organization
    (legal name of organization, if applicable)
    (202)555-1234 www.opm.gov/cfc EIN123456789 The
    description will contain no more than 25 words.
    It should be worded so the donor understands the
    program services provided. 4.2 B,V,O

61
Key Application Documents
Att. A 2012 Service Description
Att. C (if appl.) Audited Financial Statements
2013 CFC Application Certifications
Att. B IRS Determination Letter
Att. D IRS Form 990 (same period as audit)
62
Certifying Officials Signature
  • Certifying official does not have to be Executive
    Director, but must be individual in a position to
    verify the validity of the application and all
    attachments.
  • Applicants must check the box next to each
    statement to demonstrate agreement to comply with
    the statement
  • Federations may provide photocopies
  • Applicants must check the box next to each
    statement to demonstrate compliance with each
    certification statement Failure to check box is
    interpreted as refusal to comply with the
    certification statement and charity will be
    denied eligibility

63
2012 Common Application Mistakes
  • Application not signed.
  • Incorrect certification for local presence,
    adjacent campaign presence or statewide presence.
  • Agency does not provide adequate documentation of
    Human Health and Welfare as defined by the
    regulations. (Attachment A)
  • Missing or incomplete board information included
    on IRS for 990.
  • IRS Form 990 not signed by an Officer.
  • There were more voting members listed on part 1
    line 3 of IRS Form 990 than were listed in Part
    VII, and the organization did not provide an
    explanation of the difference or submit an
    amended IRS form 990.

64
Eligibility Appeals
  • All organizations that apply for local
    eligibility and are found ineligible have only
    one opportunity to appeal to the LFCC.
  • If found ineligible on appeal by the LFCC, the
    organization will have only one opportunity to
    appeal to the Director of OPM.
  • The Director's decision is final for
    administrative purposes.
  • Appellants should insure that their appeals are
    complete and responsive to the actual reasons for
    the LFCC denial decision.

65
Eligibility Appeals Process
  • Appeals limited to the facts justifying the
    reversal of the original decision
  • Appeals may not be used to supplement
    applications with missing or outdated documents
  • No oral arguments. All appeals are in writing
    only.

66
Federation Requirements
  • Listing of Eligible Member Organizations (Legal
    name, DBA, EIN, AFR, and Local Presence Category)
  • Submission of Audit Regardless of Size
  • Audit must include verification organization is
    honoring designations
  • Board Terms and Meeting Dates/Locations
  • Annual Report
  • Describe Dues and/or Fees Arrangements

67
Application Self - Audit Form
  • Prepare Self Audit of your application using
    provided form
  • - Submit Self Audit with application
  • LFCC will compare your self audit with theirs

68
APPLICATION RECEIPTCONFIRMATION
  • If sent with application, e-mail from PCFO will
    confirm arrival of application.

69
PCFO APPLICATION COMPLETENESS PRE SCREEN
  • If the indemnification statement is signed and
    returned with application
  • Charity will be notified via e-mail or telephone
    of screening findings.
  • Organization may choose to provide items noted or
    not.
  • The PCFO does NOT make any eligibility decisions

70
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