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San Francisco Ethics Commission Audit Report: Committee to Elect Supervisor Mark Leno, FPPC ID #981314



I.  Introduction

This Audit Report contains information pertaining to the audit of the Committee to Elect Supervisor Mark Leno, Identification Number 981314 ("the Committee") for the period from January 1, 1998 through December 31, 1998. The audit was conducted to determine whether the Committee materially complied with the requirements and prohibitions imposed by the Political Reform Act ("the Act") (Government Code Section 81000, et seq.) and San Francisco's Campaign Finance Reform Ordinance ("CFRO") (S.F. Administrative Code Section 16.501, et seq.).

For the period covered by the audit, the Committee reported total contributions of $253,509 and incurred qualified campaign expenditures of $248,533. [1] There were no material findings with respect to this Audit Report. The Committee substantially complied with the disclosure and record-keeping provisions of the Act and the CFRO.

II. Committee Information

The Committee was formed to support the election of Mark Leno for Member, Board of Supervisors in the November 3, 1998 election. The Committee filed its initial Statement of Organization with the Commission on May 6, 1998, indicating that it had not yet qualified as a committee. It qualified on May 27, 1998. The Committee has not terminated as of the date of this report. The Committee's treasurer is Geoffrey Kors.

III. Audit Authority

San Francisco Charter Section C3.699-11(4) mandates that the Commission audit campaign statements and other relevant documents to determine whether campaign committees comply with applicable requirements and prohibitions imposed by State and local law.

IV. Audit Scope and Procedures

This audit was performed in accordance with generally accepted auditing standards. The audit involved a thorough review of the Committee's records for the time period covered by the audit. This review was conducted to determine:

  1. Compliance with all disclosure requirements, pertaining to contributions, expenditures, accrued expenditures, and loans, including itemization when required;
  2. Compliance with applicable filing deadlines;
  3. Compliance with restrictions on contributions, loans and expenditures;
  4. Accuracy of total reported receipts, disbursements and cash balances as compared to bank records; and
  5. Compliance with all record-keeping requirements.

V. Conclusion

Through the examination of the Committee's records and campaign disclosure statements, the Auditor verified that the Committee accurately and timely disclosed all contributions received and all expenditures made and that the Committee maintained the necessary documentation regarding contributions and expenditures. As a result, the Auditor determined that there were no material findings. The Committee substantially complied with the disclosure and record-keeping provisions of the Act and the CFRO.

Date:  March 16, 2000


[1] Under the CFRO, candidates for the Board of Supervisors who voluntarily limit their spending to $250,000 may accept contributions of up to $500 per contributor. Candidates who do not agree to comply with the spending cap may accept contributions of up to $150 per contributor. Please note that while this provision was in effect during the period covered by this audit, including the 1998 election, it has since been enjoined by a Federal District Court.

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