Ethics Commission
City and County of San Francisco

San Francisco Ethics Commission Audit Report: Tom Temprano for College Board 2015, FPPC ID# 1377227

I. Introduction

This Audit Report summarizes the audit results of the Tom Temprano for College Board, Identification Number 1377227 (“the Committee”), for the period from January 1, 2015 through December 31, 2015.  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).  The Committee was selected for random audit from the 2015 audit cycle.

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 qualified as a committee on April 27, 2015 to support the election of Tom Temprano for College Board in the November 3, 2015 general election. For the period covered by the audit, Stacy Owens served as the treasurer and Thomas Temprano served as assistant treasurer. The Committee terminated on January 25, 2016.

V. Audit Findings

For the period covered by the audit, the Committee received $40,594 in contributions, which includes non-monetary contributions of $500, and incurred $39,844 in qualified campaign 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.

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