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San Francisco Ethics Commission Audit Report: Herrera 2005, FPPC ID #1272195

  1. Introduction

    This Audit Report summarizes the audit results of the committee, Herrera 2005 for City Attorney, Identification Number 1272195 (“the Committee”), from January 1, 2004 through December 31, 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 Francisco’s 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 along with other relevant documents to determine whether the candidate complied with applicable requirements of State and local laws.  The Commission randomly selected the Committee for audit.

  3. Audit Scope and Procedures

    This audit was performed in accordance with generally accepted auditing standards.  The audit involved a review of the Committee’s records for the 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.

    The Commission posts audit reports to its web site and, in cases of violations of law, forwards them to the appropriate enforcement agency.

  4. Committee Information

    The Committee was formed in November 2004 to support the election of Dennis Herrera for City Attorney in the November 8, 2005 election.  The Committee’s treasurer was Steven Mele. 

  5. Audit Findings

    For the period covered by the audit, the Committee received $348,047 in contributions (including non-monetary contributions of $1,000) and incurred expenditures of $300,940.

    The Commission determined that there were no material findings with respect to the audit of the Committee.  The Committee substantially complied with the disclosure and record-keeping provisions of the Act and CFRO.

[1] During the period covered by the audit, Article 1, Chapter 3 of the San Francisco Campaign and Governmental Conduct Code (S.F. C&GC Code) codified the Electronic Filing Ordinance.  As a result of recent 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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