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San Francisco Ethics Commission Audit Report: Matt Haney for School Board 2016, FPPC ID #1384026

I. Introduction

This Audit Report summarizes the audit results of the Matt Haney for School Board 2016 Committee, Identification Number 1384026 (“the Committee”), for the period from January 1, 2016 through December 31, 2016. The audit was conducted by Ethics Commission staff following the 2016 City election as part of the Commission’s 2016 audit cycle to determine whether the Committee materially complied with applicable 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 materially complied with applicable requirements of State and local laws. Section 1.150(a) of the CFRO requires the Commission to audit all candidates for City elective office who receive public financing and authorizes other audits to be initiated of other committees irrespective of whether the Committee received any public funds.

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:

A. Compliance with all disclosure requirements pertaining to contributions, expenditures, accrued expenditures, and loans, including itemization when required;
B. Compliance with applicable filing deadlines;
C. Compliance with restrictions on contributions, loans, and expenditures;
D. Accuracy of total reported receipts, disbursements, and cash balances as compared to bank records; and
E. 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 qualified as a committee on March 8, 2016 to support the re-election of Matt Haney for School Board in the November 8, 2016 general election. For the period covered by the audit, Andrew Sinn served as the treasurer and Dereck Lee served as assistant treasurer. The Committee was terminated on May 5, 2017.

V. Audit Findings

For the period covered by the audit, the Committee received $96,037 in contributions, and incurred $89,679 in qualified campaign expenditures.

Auditors concluded that there was one material finding with respect to the Committee.

Finding 1 – – The Committee did not report complete contributors’ information on the Campaign Financial Statements (Form 460) as required by San Francisco C&GC Code Section 1.114(d) for 19 contributions totaling $4,400, or 5 percent of the total amount of contributions it received.

In pertinent part, Section 1.114 provides the following:

When the cumulative amount of contributions received from a contributor is $100 or more, the Committee shall not deposit any contribution that causes the total amount contributed by a person to equal or exceed $100 unless the Committee has the following information: the contributor’s full name; the contributor’s street address; the contributor’s occupation; and the name of the contributor’s employer or, if the contributor is self-employed, the name of the contributor’s business. A committee will be deemed not to have had the required contributor information at the time the contribution was deposited if the required contributor information is not reported on the first campaign statement on which the contribution is required to be reported.

As shown below in Table 1, Auditors determined that the Committee did not report complete contributors’ information on the Campaign Financial Statements for 19 contributions totaling $4,400, or 5 percent of the total amount of contributions received by the Committee.

Table 1- Contributions for which the Committee did not provide complete contributor information
Reporting periodContributor nameDescribe the information that was missingAmount of contributionInfo Provided by the Committee to Auditors on 10/17/17
01/01/16 – 6/30/16Roz RomneySelf-employed business name$350Self-employed biz name – Roz Romney
01/01/16 – 6/30/16Dwight CrowOccupation and employer information. Both are reported as “N/A”$500Not Employed
01/01/16 – 6/30/16Lisa SpinaliSelf-employed business name$200Self-employed biz name – Lisa Spinali Consulting
01/01/16 – 6/30/16Mark WheatonSelf-employed business name$100Self-employed biz name- Southbound Films Screenwriter
01/01/16 – 6/30/16Erik SmithSelf-employed business name$150Self-employed biz name- The Document Solutions Company
01/01/16 – 6/30/16Dorothy CalvinSelf-employed business name$500Self-employed biz name- Dorothy Calvin
01/01/16 – 6/30/16Gary MillroodSelf-employed business name$100Self-employed biz name- 1NS
01/01/16 – 6/30/16Stephen JaffeSelf-employed business name$200Self-employed biz name- Jaffe Law Firm
01/01/16 – 6/30/16Anne IrwinSelf-employed business name$100Self-employed biz name-Anne Irwin
01/01/16 – 6/30/16Hala HijaziSelf-employed business name$500Self-employed biz name-HKH Consulting
01/01/16 – 6/30/16Joseph ManacmulSelf-employed business name$250Self-employed biz name-Stay Gallery
07/01/16 – 9/24/16Jennifer OrthweinSelf-employed business name$250Self-employed biz name-Law Offices of Jennifer Orthwein
07/01/16 – 9/24/16Chris VaethSelf-employed business name$100Self-employed biz name-Unemployed
07/01/16 – 9/24/16Rosalind RomneySelf-employed business name$100Self-employed biz name-Roz Romney
07/01/16 – 9/24/16Joyce NewstatSelf-employed business name$500Self-employed biz name-Rocket Science Associates
07/01/16 – 9/24/16Larry BiggamSelf-employed business name$100Self-employed biz name-Biggam, Christensen, & Minsloff
9/25/16 – 10/22/16Bryan ParkerSelf-employed business name$100Self-employed biz name-Bryan Parker
9/25/16 – 10/22/16Rosalind RomneySelf-employed business name$50Self-employed biz name-Roz Romney
9/25/16 – 10/22/16Noland ChamblissSelf-employed business name$250Self-employed biz name-Noland Chambliss
Percentage of Total Contributions5%

At the time Auditors provided this finding in the draft audit report for the Committee’s review and comment, the Committee’s campaign statements did not contain the contributors’ information required by San Francisco C&GC Code Section 1.114(d).

VI. Committee’s Response to the Finding

In response to the Audit Finding, the Committee provided the following response:
“We’ve uploaded the amended filing but are waiting on Matt Haney to sign them online. This should hopefully be completed today.”

VII. Auditor Comment

The Committee’s campaign statements were amended on January 17, 2018 to contain the contributor information required by San Francisco C&GC Code Section 1.114(d).

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