I. Introduction
This Audit Report summarizes the audit results of the committee, Rafael Mandelman for Supervisor 2010, Identification Number 1318949 (“the Committee”), from June 1, 2009 through December 31, 2010. 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 the 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:
- 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
- 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 June 2009 to support the election of Rafael Mandelman to the Board of Supervisors, District 8 in the November 2, 2010 general election. The Committee’s treasurer was Tim Durning. The Committee was active as of December 31, 2010.
V. Audit Findings
For the period covered by the audit, the Committee reported receiving $112,209 in contributions and $104,764 in public funds, and incurring $222,997 in expenditures. The CFRO provides that any candidate who receives public funds must return unexpended campaign funds to the Election Campaign Fund. The Committee does not have any unexpended funds.
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.