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San Francisco Ethics Commission Audit Report: Silver 2000 Committee to Elect Carol Ruth Silver, FPPC ID #1226231




I.          Introduction

This Audit Report contains information pertaining to the audit of the committee, Silver 2000 Committee to Elect Carol Ruth Silver, Identification Number 1226231 (“the Committee”) for the period from January 1, 2000 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 $33,177 and incurred expenditures of $61,306.   There were no material findings with respect to this Audit.

II.         Committee Information

The Committee was formed to support the election of Carol Ruth Silver for Member, Board of Supervisors, District 6, in the November 7, 2000  general election.  The Committee filed its Statement of Organization on September 8, 2000, indicating that it had qualified as a committee on August 28, 2000.  The final campaign statement that was filed by the Committee covered the reporting period ending December 31, 2001.  The Committee’s treasurer was John Scheid.

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.

Date:  April 11, 2003

[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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