SAN FRANCISCO ETHICS COMMISSION AUDIT REPORT:
SAN FRANCISCANS FOR MUNI REFORM
This Audit Report contains information pertaining to the audit of the San Franciscans for Muni Reform Committee, Identification Number 990315 ("the Committee") for the period from January 1, 1999 through September 6, 1999. 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 $50,906 and incurred expenditures of $50,906. 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 in February 1999 to qualify for the November 2, 1999 general election an initiative charter amendment regarding the reorganization of the City's Municipal Railway Department. The Committee executed its original Statement of Organization on February 17, 1999, indicating that it had not yet qualified as a committee. It qualified as a committee on April 14, 1999. The Committee filed a Statement of Termination on September 9, 1999 indicating that its filing obligations terminated on September 6, 1999. The Committee's treasurer was Daniel Murphy.
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. The Ethics Commission complies with this mandate by adopting a process by which committees are to be selected. The Committee was one of ten 1999 committees that were randomly selected for audit.
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.
Through the examination of the Committee's records and campaign disclosure statements, the Auditor verified that the Committee accurately and timely disclosed contributions received and 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 23, 2001
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 recodified in the Campaign and Governmental Conduct Code at Section 1.100, et seq.