This Audit Report summarizes the audit results of the committee, Standing up to Save San Francisco – No on Measures B and K / Yes on Measures J and N, a coalition of Teachers, Nurses, Public School Parents, and Labor Organizations, Identification Number 1329703 (“the Committee”), from January 1, 2010 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.
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 on August 12, 2010 to oppose ballot measures B and K, and support ballot measures J and N on the November 2, 2010 election. The Committee’s treasurer was Tim Paulson and its assistant treasurer was Hang To. The Committee terminated on April 14, 2011.
V. Audit Findings
For the period from January 1, 2010 through December 31, 2010 the Committee received $654,709 in contributions and incurred $519,866 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.