Ethics Commission
City and County of San Francisco

San Francisco Ethics Commission Audit Report: Engardio for District 7 Supervisor 2012, ID #1341381

I. Introduction

This Audit Report summarizes the audit results of the committee, Engardio for District 7 Supervisor 2012, Identification Number 1341381 (“the Committee”), for the period from January 1, 2011 through December 31, 2012. 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 September 2011 to support the election of Joel Engardio for District 7 Supervisor in the November 6, 2012 election. Mr. Engardio also served as the treasurer. The Committee was terminated on December 13, 2012.

V. Audit Findings

For the period covered by the audit, the Committee received $49,947 in contributions and $50,353 in public funds and incurred qualified campaign expenditures of $100,341. 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 $128.92 in 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.

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