San Francisco Ethics Commission Audit Report: Eric Mar for Supervisor, FPPC ID #1302394

I. Introduction

This Audit Report summarizes the audit results of the committee, Eric Mar for Supervisor, Identification Number 1302394 ("the Committee"), for the period from January 1, 2007 through December 31, 2008. 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 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:

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; and
Compliance with all record-keeping requirements.
Compliance with all provisions related to the Commission's public financing program; and
Determination of any unexpended public funds that must be returned to the Election Campaign Fund 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 November 2007 to support the election of Eric Mar to the office of Board of Supervisors in District 1 in the November 4, 2008 general election. Timothy Durning served as the treasurer. The Committee was active as of December 31, 2008.

V. Audit Findings

For the period covered by the audit, the Committee received $92,509 in contributions¹ and $94,349 in public funds. The Committee incurred $183,442 of qualified campaign expenditures.² The Committee did not have any unexpended funds.³

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 The committee reported receiving additional contributions during 2009, which this audit does not cover.

² The committee reported making additional expenditures during 2009, which this audit does not cover.

³Unexpended 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.