Ethics Commission
City and County of San Francisco

San Francisco Ethics Commission Audit Report: Committee to Elect Dwayne Jusino Supervisor, FPPC ID #1286609

I. Introduction

This Audit Report summarizes the audit results of the committee, Committee to Elect Dwayne Jusino Supervisor, Identification Number 1286609 (“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.  Section 1.150(a) of the CFRO requires the Commission to audit all candidates who receive public financing.

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;
  6. Compliance with all provisions related to the Commission’s public financing program; and
  7. Any unexpended public funds that must be returned to the City up to the amount of public funds received by the candidate.

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 May 2006 to support the election of the Committee to Elect Dwayne Jusino Supervisor, District 10 in the November 7, 2006 general election.  Dwayne Jusino served as the treasurer.  The Committee received public funds.  The Committee was active as of December 31, 2006.

V. Audit Findings

For the period covered by the audit, the Committee received $8,655 in contributions and $9,780 in public funds, and incurred $16,526 in expenditures.  The CFRO provides that any candidate who receives public funds must return unexpended campaign funds to the City up to the amount of public funds received by the candidate (San Francisco Campaign and Governmental Conduct Code (S.F. C&GC Code) § 1.148(d)).  The Committee had $97.61 of adjusted unexpended funds. [1]

The Commission determined that there was one material finding with respect to the audit of the Committee.  The Committee did not report three contributions of $100 or more, and did not disclose full contributor information for two contributions of $100 or more, in violation of Government Code section 84211(f) and S.F. C&GC Code sections 1.106 and 1.114.  The Committee received ninety-three contributions.

The details are as follows:

Contributor

Reason for Forfeiture

Contribution Amount

Forfeiture Amount

       

Gonzalez, Maria

Not reported on Form 460 Recipient Committee Campaign Statement

$250

$150.01

Jusino, Dwayne

Not reported on Form 460 Recipient Committee Campaign Statement

$100

$0.01

San Francisco Apartment Association

Not reported on Form 460 Recipient Committee Campaign Statement

$500

$400.01

Andresen, Eric

No or incomplete contributor information

$500

$400.01

San Francisco Medical Society Political Act

No or incomplete contributor information

$250

$150.01

Total

$1,600

$1,100.05

California Government Code section 84211(f) and San Francisco Campaign and Governmental Conduct Code (S.F. C&GC Code) section 1.106 provide that if the cumulative amount of contributions (including loans) received from a person is $100 or more, the recipient’s campaign statements must provide the contributor’s full name, street address, occupation, and the name of his/her employer (name of business if self-employed); the date and amount of each contribution received from the contributor during the reporting period; and the cumulative amount of contributions received from the contributor during the calendar year.

Prior to depositing contributions totaling $100 or more, committees must obtain the contributor’s full name, street address, occupation, and the name of the contributor’s employer, or if the contributor is self-employed, the name of the contributor’s business (S.F. C&GC Code 1.114(e)). A committee is deemed not to have had the required contributor information at the time the contribution was deposited if the required contributor information is not reported on the first campaign statement on which the contribution is required to be reported.  Contributions that do not comply with the requirements of or that exceed the limits imposed by section 1.114 must be forfeited to the City (S.F. C&GC Code Section 1.114(f)). 

VI. Committee’s Response to Finding:

The Committee did not provide any comments on the audit report.

[1] Unexpended funds are calculated by subtracting any unpaid bills, on-going qualified campaign expenditures, and forfeitures from the amount of cash that the Committee had on the 30th day following the date of the election.

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