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        <Identifier>Procedure for Monitoring Grants in the U.S.:</Identifier>
        <ReturnReference>Part I, Line 2:</ReturnReference>
        <Explanation>Schedule I, Part I, Line 2: The COG Foundation works directly with the Children's Oncology Group in assuring that funds dispersed are utilized as intended. Oversight includes a work order issued to each institution receiving funds detailing the expected work to be performed with the funds in support of COG research. The COG Foundation receives regular reports from the COG on the performance of all sites involved with COG research. In addition, sites are monitored regularly to assure the quality of work being performed.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 8b</ReturnReference>
        <Explanation>COGF does not have the institutional capacity for such a process to occur, so the Board of Directors function on their own without a secondary committee.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>Under the direction of the Board of Director's President, COGF circulates the federal Form 990 for Board of Directors' review by email correspondence, and then formally at our semi-annual meeting before filing with the Internal Revenue Service.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>The Conflict of Interest Policy is reviewed regularly at COGF's Board Meetings. During the interim of a meeting, conference calls and email communications are utilized for any incidental concerns.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>COGF makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>