Ethics Commission
City and County of San Francisco

San Francisco Ethics Commission Audit Report: Re-Elect Public Defender Jeff Adachi, FPPC ID #1283538

I. Introduction

This Audit Report summarizes the audit results of the committee,
Re-Elect Public Defender Jeff Adachi, Identification Number 1283538
(“the Committee”), for the period from January 1, 2006 through December
31, 2006.  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 section 1.100, et
seq
).

II. 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 a committee complied with applicable requirements of
State and local laws. 

III. 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;
  5. Compliance with all record-keeping requirements.

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

IV. Committee Information

The Committee was formed in February 2006 to support the re-election of
Jeff Adachi as Public Defender in the November 7, 2006 general
election.  Mutsuko Adachi served as the treasurer. 
The Committee was
still active as of December 31, 2006.

V. Audit Findings

For the period covered by the audit, the Committee reported receiving
$88,525 in contributions (including $500 of non-monetary
contributions), and incurring $13,983 of expenditures. 

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.

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