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San Francisco Ethics Commission Audit Report: Choice for Students, FPPC ID #1307181

I. Introduction

This Audit Report summarizes the audit results of the committee, Choice for Students, Identification Number 1307181 ("the Committee"), for the period from January 1, 2008 through December 31, 2009. 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:

  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 apparent violations of law, forwards them to the appropriate enforcement agency.

IV. Committee Information

The Committee, a general purpose committee, was formed in June 2008 to support "Policy Against Terminating JROTC Programs in Public High Schools". The Committee's filing obligations were completed on December 31, 2010. During the period covered by the audit, Quincy Yu served as the Committee's treasurer.

V. Audit Findings

For the period covered by the audit, the Committee received $219,812 in contributions (including non-monetary contributions of $80) and incurred $216,441 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.

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