I. Introduction
This Audit Report summarizes the audit results of the committee, Plan C San Francisco PAC, Identification Number 1245538 (“the Committee”), for the period from January 1, 2006 through December 31, 2007. 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) (S.F. C&GC Code).
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. The Commission randomly selected the Committee for audit.
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:
- 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;
- 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.
IV. Committee Information
The Committee was formed in July of 2002 to support or oppose ballot measures and candidates for local office in the City and County of San Francisco. Sonia Melara served as the treasurer during the audit period. The Committee is still active.
V. Audit Findings
For the period covered by the audit, the Committee received $64,677 in monetary contributions and incurred $28,564 in 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.