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San Francisco Ethics Commission Audit Report: Rescue Paramedics Yes on C Committee, FPPC ID #982589



I. Introduction

This Audit Report contains information pertaining to the audit of Rescue Paramedics Yes on C Committee, Identification Number 982589 ("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. Campaign and Governmental Conduct Code Section 1.100, et seq., formerly S.F. Administrative Code Section 16.501, et seq.). (1)

For the period covered by the audit, the Committee received total contributions of $31,604 and incurred expenditures of $31,604. 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 September 11, 1998, the Committee filed its Statement of Organization with the Secretary of State indicating that it had qualified as a committee on August 21, 1998. The Committee was formed to support the passage of Proposition C of the November 3, 1998 election. Proposition C, which was placed on the ballot by the Board of Supervisors, proposed that the time paramedics worked for the Department of Public Health be considered as time worked for the Fire Department for pension benefit purposes. (In February 1998, the City’s paramedics were transferred from the Department of Public Health to the Fire Department.) The Committee filed its Statement of Termination on January 14, 1999, indicating that its filing obligations were completed on January 14, 1999. The Committee’s treasurer was Robert L. Belot.

(1) During the period covered by the audit, the section of law was codified in the Administrative Code at Section 16.501, et seq. However, the section has since been moved from the Administrative Code to the Campaign and Governmental Conduct Code Section 1.100, et seq.

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:  July 31, 2000

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