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San Francisco Ethics Commission Audit Report: San Franciscans to Protect Future Generations, FPPC ID #981408


I. Introduction

This Audit Report contains information pertaining to the audit of San Franciscans to Protect Future Generations, Identification Number 981408 ("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 received total contributions of $91,325 and incurred expenditures of $91,325. 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

On May 26, 1998, the Committee filed its Statement of Organization with the Secretary of State indicating that it had qualified as a committee on May 22, 1998. The Committee was formed to support and oppose San Francisco ballot measures. The Committee incurred expenditures in advocating support of or opposition to various ballot measures with respect to the June 2, 1998 election. The Committee filed its Statement of Termination on January 28, 2000, indicating that its filing obligations were completed on December 31, 1999. The Committee's treasurer was James R. Sutton.

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.

Audit reports are posted to the Commission's web site and are forwarded to the Members of the Ethics Commission and, in cases of a violation of law, to the appropriate enforcement agency.

Date:  May 19, 2000

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