SAN FRANCISCO ETHICS COMMISSION AUDIT REPORT:
SAN FRANCISCANS FOR SENSIBLE GOVERNMENT POLITICAL ACTION COMMITTEE
This Audit Report contains information pertaining to the audit of the San Franciscans for Sensible Government Political Action Committee, Identification Number 983233 ("the Committee") for the period from January 1, 1998 through December 31, 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 $879,116 and incurred expenditures of $867,148. There were no material findings with respect to this Audit Report.
II. Committee Information
The Committee, sponsored by San Franciscans for Sensible Government, was formed in October 1998 to provide independent expenditures in support of or in opposition to various candidates and/or issues in the City and County of San Francisco. The Committee filed its initial Statement of Organization on October 22, 1998, indicating that it had qualified as a committee on October 21, 1998. The Committee has not terminated as of the date of this report. Mark Miller served as the Committee's treasurer during the period covered by the audit.
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.
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 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: October 17, 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.