Ethics Commission
City and County of San Francisco

Audit Process

As an overview, the Ethics Commission’s audit process generally involves the following steps:

  • Early in a calendar year following an election, the Ethics Commission selects entities to be audited through a random selection process which is conducted in public at a Commission meeting. These random audits are selected in addition to the mandatory audits the Ethics Commission must conduct of all candidates who receive public financing.
  • Auditees are notified, provided with information to help them know what to expect during the audit, and asked to provide Commission auditors with all relevant records for their activities during the audit period.
  • Commission auditors review all relevant records and communicate any audit findings to the committee for initial response or clarification.
  • Based on auditors’ review of any additional documentation or responses provided, they will issue a final written audit report which includes any material findings of non-compliance and the auditee’s responses.

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