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San Francisco Ethics Commission Audit Report: Rebecca for District 11, FPPC ID #1262299


  1. Introduction

    This Audit Report summarizes the audit
    results of the
    committee, Rebecca for District 11, Identification Number 1262299 (“the
    Committee”), from January 1, 2004 through June 30, 2005.  The
    audit was
    conducted to determine whether the Committee materially complied with
    the requirements of the Political Reform Act (“the Act”) (California
    Government Code section 81000, et seq.) and San
    Campaign Finance Reform Ordinance (“CFRO”) (San Francisco Campaign and
    Governmental Conduct Code § 1.100, et seq).1

  2. Audit Authority

    San Francisco Charter section C3.699-11
    authorizes the
    Ethics Commission (“the Commission”) to audit campaign statements that
    are filed with the Commission.  Section 1.150(a) of the CFRO
    the Commission to audit all candidates who receive public
    Audits of publicly financed candidates include a review of campaign
    statements and other relevant documents to determine whether the
    candidate complied with applicable requirements of State and local laws.

  3. Audit Scope and Procedures

    This audit was performed in accordance
    with generally
    accepted auditing standards.  The audit involved a review of
    Committee’s records for the period covered by the audit.  This
    was conducted to determine:

    1. Compliance with all disclosure requirements pertaining
      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;
    5. Compliance with all record-keeping requirements; and
    6. Compliance with all provisions related to the
      Commission’s public financing program.

    The Commission will post audit reports to its web site.

  4. Committee Information

    The Committee is a candidate-controlled
    committee formed
    to support the election of Rebecca Silverberg to the Board of
    Supervisors, District 11 in the November 2, 2004 general
    Ronald Jin served as the treasurer.  The Committee indicated
    on its
    Statement of Organization that it had qualified as a committee on April
    19, 2004.  The Committee received public funds for the Rebecca
    District 11, Board of Supervisors election campaign.  The
    filed its termination statement on July 29, 2005.

  5. Audit Findings

    The Committee received $29,075 in public
    funds.  The
    Commission was unable to conduct an audit to determine whether the
    Committee timely and accurately disclosed its activities because the
    Committee did not provide its campaign records.

    The Commission determined that:

  1. The Committee did not provide the Commission
    with its
    campaign records, in violation of San Francisco Campaign and
    Governmental Conduct Code (S.F. C&GC Code) section 1.170(e).

    S.F. C&GC Code section 1.170(e) states that any person who
    knowingly or willfully furnishes false or fraudulent evidence,
    documents, or information to the Commission under this Chapter, or
    misrepresents any material fact, or conceals any evidence, documents,
    or information, or fails to furnish to the Commission any records,
    documents, or other information required to be provided under this
    Chapter shall be subject to the penalties provided in this section.

  2. There are other laws that may be applicable.

    There are many provisions in both State and local
    laws that
    govern the activities of candidates and their committees, such as the
    duty of each candidate to maintain and retain its records and the
    restrictions on the use of public funds.  Some of these laws
    may also
    be applicable to the Committee.  Since the Committee did not
    its campaign records, the Commission cannot specifically identify such

The Commission will refer this audit report to its
Enforcement Division for possible enforcement action.

During the period covered by the audit, Article 1, Chapter 3 of the San
Francisco Campaign and Governmental Conduct Code (S.F. C&GC
codified the Electronic Filing Ordinance.  As a result of
amendments to CFRO, the provisions of the Electronic Filing Ordinance
are now combined in S.F. C&GC Code section 1.112.

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