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San Francisco Ethics Commission Audit Report: One California for All – Leland Yee Ballot Measure Committee, FPPC ID #1311596


I. Introduction

This Audit Report summarizes the audit results of the committee, One California for All – Leland Yee Ballot Measure Committee (“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. It was performed in conjunction with the Controller’s office pursuant to CFRO section 1.150. The audit involved a review of the Committee’s records for the period covered by the audit. This audit 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

In 2011, the Committee was a primarily formed candidate-controlled ballot measure committee that was formed to support Measure A in the November 2011 election. In October 2012, the committee converted to a candidate-controlled general purpose ballot measure committee formed to support or oppose state and local ballot measures. During the period covered by the audit, James R. Sutton served as the Committee’s treasurer. In April 2014, the Committee filed a Statement of Termination.

V. Audit Findings

For the period covered by the audit, the Committee received $123,061 in contributions and $2,000 in miscellaneous increases to cash, and expended $122,629.

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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