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San Francisco Ethics Commission Audit Report: Committee on Jobs—Candidate Advocacy Fund, FPPC ID #990831




I.          Introduction

This Audit Report contains information pertaining to the audit of the Committee on Jobs—Candidate Advocacy Fund, Identification Number 990831 (“the Committee”) for the period from January 1, 1999 through December 31, 2000.  The audit was conducted to determine whether the Committee materially complied with the requirements and prohibitions imposed by the Political Reform Act (“the Act”) (California Government Code Section 81000, et seq.) and San Francisco’s Campaign Finance Reform Ordinance (“CFRO”) and Electronic Filing Ordinance (S.F. Campaign and Governmental Conduct Code Sections 1.100, et seq., and 1.300, et seq., formerly S.F. Administrative Code Sections 16.501, et seq., and 16.535, et seq.).[1]

For the period covered by the audit, the Committee received total contributions of $955,284 and incurred expenditures of $954,040.40.   There were no material findings with respect to this Audit Report.

II.         Committee Information

The Committee, sponsored by the Committee on Jobs, was formed in July 1999 to support candidates who support economic development.   The Committee filed its initial Statement of Organization on July 13, 1999, indicating that it had qualified as a committee on the same day.  The Committee has not terminated as of the date of this report.  Mark Mosher served as the Committee’s treasurer from July 13 1999 through June 12, 2000.  Nathan Nayman replaced Mr. Mosher as treasurer and continues to serve as the Committee’s current treasurer.  As of January 13, 2000, Christopher Wright is the Committee’s Assistant Treasurer.

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:

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

_________________________________                                          __________________

             Grace Chau                                                                                          Date


______________________________________                                __________________

             Ginny Vida                                                                                           Date

Executive Director                                           

[1] During part of the period covered by the audit, the sections of law were codified in the Administrative Code at Sections 16.501, et seq., and 16.535, et seq.  However, the sections have since been recodified in the Campaign and Governmental Conduct Code at Section 1.100, et seq., and 1.300, et seq.

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