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San Francisco Ethics Commission Audit Report: Bevan Dufty for Mayor 2011, FPPC ID #1321548


I. Introduction

This Audit Report summarizes the audit results of the committee, Bevan Dufty for Mayor 2011, Identification Number 1321548 (“the Committee”), from January 1, 2009 through December 31, 2011. 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:

  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 2009 to support the election of, Bevan Dufty for Mayor in the November 8, 2011 general election. During the period covered by the audit, the Committee’s Treasurer was Herb Cohn. On February 13, 2012, the Committee filed a statement of termination.

V. Audit Findings

For the period covered by the audit, the Committee received $730,414 in monetary contributions, $1,350 in loans, $1,170 in non-monetary contributions, and $682,108 in public funds, and incurred $1,408,715 in expenditures. The CFRO provides that any candidate who receives public funds must return unexpended campaign funds to the Election Campaign Fund. The Committee returned to the City and County of San Francisco $2,271.24 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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