YES on 29 - Californians for a Cure, Sponsored by the American Cancer Society California Division, Inc., American Lung Association in California, American Heart Association & Cancer Research Doctors

fill . c:'�" II 11""',!$,;Jll .� California in the office of the S�ll ?f State ' ·chise Tax Board of the State of CaHfom1a POLITICAL REFORM AUDIT PROGRAM MS F387 .JAN 31 2014 POBOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Carol J. Liu Carol Liu for Senate 2012 (1313880) January 1, 2009 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Senate districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General o� January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 14, 2009, and is controlled by State Senator Carol J. Liu, Twenty fifth District. Ms. Liu was elected ·in the 2012 General Election. Prior to redistricting, Ms. Liu represented the Twenty-first Senate District. TREASURER: Jonathan S. Fuhrman FILED J� in the office of the Secretary of State f California . of the State. of California richise Tax Board JAN 31 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 POBOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Joe Coto Coto for Senate 2012 (1314038) January 1, 2009 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Senate districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on January 22, 2009, and is controlled by former Assemblymember Joe Coto, Twenty-third District. Mr. Coto was a candidate for State Senate, Fifteenth District, in the 2012 General Election. TREASURER: Joe Coto REPRESENTATIVE: Stacey J. Shin Kaufman Legal Group 9JC' v FILED , ,?f California in the office of the Secretary of State ·'chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 . JAN 31 2014 POBOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: John A. Perez John A. Perez for Assembly 2012 (1333592) c/o Kaufman Legal Group January 1, 2010 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report wi:ts submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on November 3, 2010, and is controlled by Assemblymember John A. Perez, Fifty-third District. Mr. Perez was elected in the 2012 General Election. Prior to redistricting, Mr. Perez represented the Forty-sixth Assembly District. TREASURER: Deborah Villar c/o Kaufman Legal Group REPRESENTATIVE: Stephen J. Kaufman Kaufman Legal Group Franchise Tax Board Audit Repo1i -John A. Perez/John A. Perez for Assembly 2012 Page 2 of 3 FINANCIAL ACTMTY Total Contributions Received: $2,648,255 Total Expenditures: .$ 1,405,228 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated. above. FINDINGS AND RESPONSES - OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. MONETARY CONTRIBUTIONS RECEIVED Contribution limits were exceeded by $4,900 for contributions received from two contributors in connection with the 2012 Primary and General elections. Reference Exhibit A Mr. Kaufman stated that the $1,000 excess contribution received from the Sycuan Band of the Kumeyaay Nation was immediately refunded once the Committee recognized that the donor exceeded the limit. He explained that the Committee was unable to determine whether the contributions received from the United Food and Commercial Workers International Union, CLC, should be aggregated; therefore, the Committee refunded the excess. He further stated that the Committee exercised its best efforts to track and monitor contributions to comply with limitations. FILED q, v:'. � in the office of the Secre�ary �f State , ,,' f California of the State of California ' "chise Tax Board JAN 31 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 POBOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Curt C. Hagman Hagman for Assembly 2012 (1334076) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 8, 2011, and is controlled by Assemblymember Curt C. Hagman, Fifty-fifth District. Mr. Hagman was elected in the 2012 General Election. Prior to redistricting, Mr. Hagman represented the Sixtieth Assembly District. TREASURER: Betty Presley Betty Presley & Associates, Inc. FILED V 9 ''ch C i a s l e if o T rn a ia x Board in the office of the Secretary of State · � of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 JAN 31 2014 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Mariko M. Yamada Yamada for Assembly 2012 (1334590) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government-Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 10, 2011, and was controlled by Assemblymember Mariko M. Yamada, Fourth District. Ms. Yamada was elected in the 2012 General Election. Prior to redistricting, Ms. Yamada represented the Eighth Assembly District. The Committee terminated effective February 6, 2013. TREASURER: Janlee Wong FILED f California in the office of the Secretary of State ·'chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 JAN 31 2014 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT P:ROGRAM FOR: Nathan M. Mintz Nathan Mintz for Assembly 2012 (1338353) January 1, 2011 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on May 9, 2011, and was controlled by Nathan M. Mintz, a candidate for Assembly, Sixty-sixth District, in the 2012 Presidential Primary Election. The Committee terminated effective December 31, 2012. TREASURER: Tom Shortridge Svorinich Government Affairs FILED in the office of the Secretary of State .91 California ··chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 . JAN 31 2014 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Rocky J. Chavez Rocky Chavez for Assembly 2012 (1339550) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on June 30, 2011, and is controlled by Assemblymember Rocky J. Chavez, Seventy-sixth District. Mr. Chavez was elected in the 2012 General Election . . TREASURER: Barrett Garcia, CPA Barrett Garcia & Co. FILED in the office of the Secretary of State of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 JAN 31 2014 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Laurette A. Healey Healey for Assembly 2012 (1340636) January 1, 2011 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 29, 2011, and was controlled by Laurette A. Healey, a candidate for Assembly, Forty-sixth District, in the 2012 Presidential Primary Election. The Committee terminated effective June 30, 2012. TREASURER: Marcia Davalos FILED in the office of the Secretary of State � of the State of California ?)...,, JAN 31 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTOCA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: John R. Munn, Jr. Munn for Assembly 2012 (1343050) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The auditwas performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on JanuaryJ 1, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on December 19, 2011, and was controlled by John R. Munn, Jr., a candidate for Assembly, Fourth District, in the 2012 General Election. The Committee terminated effective June 30, 2013. TREASURER: Manuel A. Carbahal, CPA Carbahal & Company v'w, FILED ;¥ California in the office of the Secretary of State 'chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 JAN 31 2014 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Patricia A. Washington Pat Washington for Assembly 2012 (1343318) January 1, 2011 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on December 2, 2011, and was controlled by Patricia A. Washington, a candidate for Assembly, Seventy-ninth District, in the 2012 Presidential Primary Election. The Committee terminated effective June 30, 2013. TREASURERS: David L. Gould David L. Gould Company Tamara Jean McIntyre (02/29/12- 03/19/12) Patricia A. Washington (12/02/11 - 02/28/12) = .. il . FILED V9::fb -::,f --> · California m the office of the Secretary of state '\� -z_ chise Tax Board of the State of California __..p POLITICAL REFORM AUDIT PROGRAM MS F387 JAN 31 2014 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Peter A. McHugh McHugh for Assembly - 2012 (1344609) January 1, 2012 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 6, 2012, and was controlled by Peter A. McHugh, a candidate for Assembly, Twenty-fifth District, in the 2012 Presidential Primary Election. The Committee terminated effective June 30, 2013. TREASURER: Peter A. McHugh REPRESENTATIVE: Brian T. Hildreth Bell, McAndrews & Hiltachk, LLP FILED VgJ, in the office of the Secretary of State of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 JAN 31 2014 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: ArLyne M. Diamond Diamond for Assembly 2012 (1345533) January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on January 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 1, 2012, and was controlled by ArLyne M. Diamond, a candidate for Assembly, Twenty-fifth District, in the 2012 General Election. The Committee terminated effective March 31, 2013. TREASURERS: Reed Pendleton Jim Stefani (03/01/12- 09/25/12) POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Conservation Action Fund (1272719) 2. Green Technology Leadership Group PAC, No on Prop 23 (1332395) 3. PowerPac.org Voter Fund, A Sponsored Committee of PowerPac.org (1285796) 4. Republican Central Committee of San Luis Obispo County (841621) 5. Service Employees International Union Local 721 CTW, CLC Workers’ Strength Committee (1296889) INDEX 02/28/14 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Republican Central Committee of San Luis Obispo County (841621) January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on February 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose political party committee. TREASURERS: Robert Huth Danielle Duboff (06/09/10 – 02/16/11) Elizabeth A. Van Note (12/29/08 – 06/08/10) Franchise Tax Board Audit Report – Republican Central Committee of San Luis Obispo County Page 2 of 4 REPRESENTATIVE: Bryan Burch Political Finance Solutions, Inc. FINANCIAL ACTIVITY Total Contributions Received: $ 142,347 Total Expenditures: $ 133,751 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Six Preelection Statements were not filed with the Secretary of State (SOS). The activity for these six preelection periods was included on subsequent Preelection Statements or Semi-annual Statements filed. Reference Exhibit A The Semi-annual Statement for the period October 1 through December 31, 2010, was not filed with the SOS in paper format. The statement was filed with the SOS in electronic format on January 28, 2011. Reported receipts and expenditures totaled $2,725 and $5,645, respectively. Late Contribution Reports (LCRs) were not filed with the SOS for three contributions received totaling $32,640. LCRs were filed for six other contributions received totaling $76,000. Reference Exhibit B LCRs were not filed in electronic format with the SOS until June 9, 2010, for two contributions totaling $41,754 made to Abel Maldonado for Lt. Governor 2010 on June 5 and June 6, 2010. The filings, submitted three and two days late, respectively, were not filed until the day after the related election. LCRs for these contributions were timely filed in paper format. This finding was agreed to in the Fair Political Practices Commission Stipulation, Decision and Order No. 11/441, approved on September 13, 2012. LCRs were timely filed in electronic format for four other late contributions made totaling $27,239. Franchise Tax Board Audit Report – Republican Central Committee of San Luis Obispo County Page 3 of 4 MONETARY CONTRIBUTIONS RECEIVED Occupation and/or employer information was not disclosed for ten individual contributors for contributions received totaling $11,215. Of these, contributions totaling $790 from five contributors were not itemized on the campaign statements and a record of the occupation and/or employer information was not maintained. The contributions were not returned to the contributors. REPRESENTATIVE’S COMMENT Mr. Burch stated that procedures have been implemented to ensure that the required campaign statements and reports are filed in the future. LIST OF EXHIBITS EXHIBIT A – PREELECTION STATEMENTS NOT FILED WITH THE SECRETARY OF STATE EXHIBIT B – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE FOR CONTRIBUTIONS RECEIVED Franchise Tax Board Audit Report – Republican Central Committee of San Luis Obispo County Page 4 of 4 EXHIBIT A – PREELECTION STATEMENTS NOT FILED WITH THE SECRETARY OF STATE Contributions Contributions Statement Period Received Made Expenditures 01/01/09 – 04/04/09 $ 1,000 $ 0 $ 0 (1) 07/01/09 – 12/26/09 * $ 15,075 $ 0 $ 4,000 (2) 01/01/10 – 02/27/10 $ 1,280 $ 0 $ 3,342 (3) 05/23/10 – 06/05/10 $ 72 $ 20,877 $ 29,023 (4) 07/01/10 – 07/31/10 $ 4,072 $ 0 $ 13,823 (5) 10/01/10 – 10/16/10 $ 2,700 $ 0 $ 0 (6) * Included in FPPC Stipulation, Decision and Order No. 11/441. Required in connection with the Special Election held on May 19, 2009. (1) Required in connection with the Special Election held on January 12, 2010. (2) Required in connection with the Special Election held on April 13, 2010. (3) Required in connection with the Special Election held on June 22, 2010. (4) Required in connection with the Special Election held on August 17, 2010. (5) Required in connection with the General Election held on November 2, 2010. (6) EXHIBIT B – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE FOR CONTRIBUTIONS RECEIVED Date Received Contributor Amount 1. 03/31/10 California Republican Party $ 7,900 * (1) 2. 04/02/10 Kevin McCarthy for Lt. Governor 20,000 * (1) 3. 08/13/10 California Republican Party 4,740 * (2) Total $ 32,640 * Included in FPPC Stipulation, Decision and Order No. 11/441. Special Election: 04/13/10 (1) Late Contribution Period: 03/28/10 – 04/12/10 Special Election: 08/17/10 (2) Late Contribution Period: 08/01/10 – 08/16/10 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Conservation Action Fund (1272719) c/o Olson, Hagel & Fishburn, LLP January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on February 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. During the period January 8 through July 15, 2010, the Committee was registered as a primarily formed committee supporting the Safe, Clean, and Reliable Drinking Water Supply Act of 2010 and the State Parks and Wildlife Conservation Trust Fund Act. The Safe, Clean, and Reliable Drinking Water Supply Act of 2010 was designated as Proposition 18 but was removed from the 2010 General Election ballot. The State Parks and Wildlife Conservation Trust Fund Act became Proposition 21 in the 2010 General Election. TREASURER: Joseph Caves Conservation Strategy Group Franchise Tax Board Audit Report – Conservation Action Fund Page 2 of 2 REPRESENTATIVE: Diane M. Fishburn Olson, Hagel & Fishburn, LLP FINANCIAL ACTIVITY Total Contributions Received: $ 1,212,865 Total Expenditures: $ 1,641,019 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS An amendment to the Statement of Organization was not timely filed with the Secretary of State (SOS) to change the Committee’s status from general purpose to primarily formed effective July 1, 2009. Instead, the Committee changed its status to primarily formed with an amendment to the Statement of Organization filed on January 8, 2010. As such, a Quarterly Statement was not filed with the SOS for the period July 1 through September 30, 2009. Receipts and expenditures totaled $0 and $102,991, respectively. The activity for this period was reported on the Semi-annual Statement filed for the period July 1 through December 31, 2009. Of this activity, a $100,000 contribution made to Alliance for Clean Water & New Jobs on July 14, 2009, was reported on a Ballot Measure Contribution Report filed on July 15, 2009. The Committee status was erroneously changed from primarily formed back to general purpose on the amendment to the Statement of Organization filed on July 16, 2010. Based on the Committee’s activity, it should have remained as primarily formed throughout the remainder of the audit period. As such, an Election Cycle Report (ECR) was not filed with the SOS for a $200,000 contribution received from The Nature Conservancy on September 23, 2010. There were no other ECRs required to be filed. REPRESENTATIVE’S COMMENT Ms. Fishburn stated that the changes in filing status did not have a significant effect on the public disclosure of the Committee’s receipts and expenditures. She added that the Committee was not the principal ballot measure committee for either of the measures it supported. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: PowerPac.org Voter Fund, A Sponsored Committee of PowerPac.org (1285796) January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on February 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by PowerPac.org. TREASURER: Lisa Le PowerPac.org Franchise Tax Board Audit Report – PowerPac.org Voter Fund, A Sponsored Committee of PowerPac.org Page 2 of 5 FINANCIAL ACTIVITY Total Contributions Received: $ 585,000 Total Expenditures: $ 578,141 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Late Contribution Reports (LCRs) were not filed with the Secretary of State (SOS) for five contributions made totaling $7,500. LCRs were timely filed with the local filing officers to report these contributions made. No other LCRs were required. Reference Exhibit A Late Independent Expenditure Reports filed to report expenditures totaling $364,481 made to support Kamala Harris for Attorney General in the 2010 elections were understated by $19,203. Four Supplemental Independent Expenditure Reports (SIERs) were not filed with the SOS for independent expenditures totaling $477,721. A SIER was filed for the period October 1 through October 16, 2010, to report a $15,000 independent expenditure to support Kamala Harris. Reference Exhibit B SUMMARY OF EXPENDITURES Nine contributions and independent expenditures totaling $187,314 were not reported on the Summary of Expenditures (Schedule D) of the campaign statements filed. Twenty-one other contributions and independent expenditures made totaling $366,514 were disclosed on the Summary of Expenditures. Reference Exhibit C Franchise Tax Board Audit Report – PowerPac.org Voter Fund, A Sponsored Committee of PowerPac.org Page 3 of 5 TREASURER’S COMMENT Ms. Le stated that the Committee filed all required LCRs with appropriate local agencies. She added that the independent expenditure activities and contributions made were reported on Semi-annual Statements. LIST OF EXHIBITS EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE EXHIBIT B – SUPPLEMENTAL INDEPENDENT EXPENDITURE REPORTS NOT FILED WITH THE SECRETARY OF STATE EXHIBIT C – CONTRIBUTIONS AND INDEPENDENT EXPENDITURES NOT DISCLOSED ON THE SUMMARY OF EXPENDITURES (SCHEDULE D) Franchise Tax Board Audit Report – PowerPac.org Voter Fund, A Sponsored Committee of PowerPac.org Page 4 of 5 EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE Date Recipient Office Amount Los Angeles Community 1. 02/27/09 Friends of Miguel Santiago $ 1,000 (1) College 2. 04/02/09 Robert Garcia for Long Beach Long Beach City Council 2,500 (2) Com. to Re-Elect Councilman 3. 10/20/09 San Bernardino City Council 1,000 (3) Dennis Baxter 4. 10/20/09 Virginia Marquez for City Council San Bernardino City Council 2,000 (3) 5. 10/20/09 Fred Shorett for City Council 2009 San Bernardino City Council 1,000 (3) Total $ 7,500 Los Angeles Primary Nominating and Consolidated Election: 03/03/09 (1) Late Contribution Period: 02/15/09 – 03/02/09 City of Long Beach Special Municipal Election: 04/07/09 (2) Late Contribution Period: 03/22/09 – 04/06/09 San Bernardino County Consolidated Election: 11/03/09 (3) Late Contribution Period: 10/18/09 – 11/02/09 EXHIBIT B – SUPPLEMENTAL INDEPENDENT EXPENDITURE REPORTS NOT FILED WITH THE SECRETARY OF STATE Reporting Period Candidate/Measure Amount 1. 01/01/10 - 06/30/10 Kamala Harris - Support $ 145,778 2. 10/17/10 - 12/31/10 Proposition 23 - Oppose 47,018 (1) 3. 10/17/10 - 12/31/10 Proposition 26 - Oppose 47,018 (1) 4. 10/17/10 - 12/31/10 Kamala Harris - Support 237,907 (2) Total $ 477,721 Of this amount, a total of $43,952 was disclosed on the Semi-annual (1) Statement filed for the period ending December 31, 2010. Disclosed on the Semi-annual Statement filed for the period ending (2) December 31, 2010. Franchise Tax Board Audit Report – PowerPac.org Voter Fund, A Sponsored Committee of PowerPac.org Page 5 of 5 EXHIBIT C – CONTRIBUTIONS AND INDEPENDENT EXPENDITURES NOT DISCLOSED ON THE SUMMARY OF EXPENDITURES (SCHEDULE D) Date Candidate/Measure Type Amount 1. 02/27/09 Friends of Miguel Santiago Monetary Contribution $ 1,000 2. 04/02/09 Robert Garcia for Long Beach Monetary Contribution 2,500 3. 06/03/10 Progressive San Diego Monetary Contribution 12,500 4. 06/03/10 - 06/08/10 Kamala Harris Independent Expenditure 145,778 (1) 5. 07/12/10 Stephen Whitburn Independent Expenditure 3,000 6. 07/12/10 Progressive San Diego Monetary Contribution 6,404 7. 10/22/10 Progressive San Diego Monetary Contribution 10,000 8. 10/26/10 Proposition 23 Independent Expenditure 3,066 9. 10/26/10 Proposition 26 Independent Expenditure 3,066 Total $ 187,314 Of this amount, $132,924 was reported on a Late Independent Expenditure Report filed on (1) June 4, 2010. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Service Employees International Union Local 721 CTW, CLC Workers’ Strength Committee (1296889) c/o Kaufman Legal Group January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General Purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on February 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Service Employees International Union Local 721 CTW, CLC. TREASURERS: Robert Schoonover Tony Bravo (05/04/10 – 01/11/12) Robert Schoonover (07/22/09 – 05/03/10) Kathleen Austria (03/21/07 – 07/21/09) Franchise Tax Board Audit Report – Service Employees International Union Local 721 CTW, CLC Workers’ Strength Committee Page 2 of 3 REPRESENTATIVE: Stacey J. Shin Kaufman Legal Group FINANCIAL ACTIVITY Total Contributions Received: $ 1,426,205 Total Expenditures: $ 1,296,678 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Late Independent Expenditure Reports (LIERs) were not filed within 24 hours with the Secretary of State (SOS) for independent expenditures totaling $10,162 made from October 17 through October 30, 2010, to support Jerry Brown for Governor. An LIER was filed on November 15, 2010, after the election, to disclose $10,069 of these expenditures. Ms. Shin stated that the Committee received reimbursement requests from field staff throughout October and November 2010 for mileage and other costs incurred in support of Jerry Brown. She explained that while the Committee had received less than $1,000 in aggregated reimbursement requests as of the date of the election, additional reimbursement requests received after the election increased the total to more than $1,000. Ms. Shin added that the Committee filed LIERs to disclose these expenditures immediately upon determining the $1,000 threshold had been met. 90-Day Independent Expenditure Reports were not filed with the SOS for independent expenditures totaling $34,632 made in May 2010, to support two state candidates. Of this amount, $27,492 was spent to support Nick Karno (AD 55) and $7,140 was spent to support Reggie Jones-Sawyer (AD 47). Ms. Shin explained that while these expenditures were inadvertently not disclosed on 90-day Independent Expenditure Reports, they were timely disclosed on the Preelection Statement filed on May 27, 2010, for the period ending May 22, 2010. In addition, Ms. Shin opined that an $18,000 expenditure was erroneously disclosed as an independent expenditure in support of Nick Karno. Ms. Shin believes that this was actually an in-kind contribution made to a general purpose committee and, as such, did not require an LIER. Ms. Shin noted that the Committee is in the process of filing an amendment to accurately reflect this payment. Franchise Tax Board Audit Report – Service Employees International Union Local 721 CTW, CLC Workers’ Strength Committee Page 3 of 3 EXPENDITURES Expenditures totaling $33,863 made on October 15, 2010, for mailers supporting three local candidates were not reported prior to the November 2, 2010 General Election. These expenditures were reported as nonmonetary contributions to these candidates on an amendment filed on February 1, 2011. Other expenditures totaling $30,416 made in support of these candidates were reported prior to the election on the Preelection Statement filed for period ending October 16, 2010. In addition, independent expenditures totaling $6,199 made to support Jerry Brown for Governor were not reported prior to the November 2, 2010 General Election. Recipient Office Amount Jim Claverie Hemet City Council $ 20,931 Bernie Simon San Jacinto City Council 6,466 Jim Pangrazzi San Jacinto City Council 6,466 Total $ 33,863 Ms. Shin explained that although the nonmonetary contributions at issue were inadvertently omitted from the Committee’s Preelection Statement, the Committee notified each of the recipient candidates of the nonmonetary contributions. She added that an amended Preelection Statement was filed as soon as the Committee became aware that these expenditures were not included. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Green Technology Leadership Group PAC, No on Prop 23 (1332395) January 1, 2010 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on February 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 30, 2010, as a primarily formed committee opposing Proposition 23 in the 2010 General Election. The Committee is sponsored by the Green Technology Leadership Group. The Committee terminated effective December 31, 2012. TREASURER: Rita Copeland River City Business Services Franchise Tax Board Audit Report – Green Technology Leadership Group PAC, No on Prop 23 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 116,200 Total Expenditures: $ 163,640 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A $5,000 Report was not filed with the Secretary of State for a $50,000 contribution received from No on 23 – Californians to Stop the Dirty Energy Proposition on December 21, 2010. No other $5,000 Reports were required. The contribution was reported on the Semi-annual Statement filed for the period ending December 31, 2010. EXPENDITURES Subvendor information for payments totaling $151,500 made to Reconcile Productions was not disclosed on the initial Preelection Statement filed for the period ending October 16, 2010. The subvendors, which provided directing and production costs, were disclosed after the 2010 General Election on an amendment filed on February 1, 2011. ACCRUED EXPENSES Accrued expenses totaling $33,821 were not disclosed on the initial Preelection Statements filed for the period July 1 through October 16, 2010. The expenditures were disclosed after the 2010 General Election on an amendment filed on February 1, 2011. TREASURER’S COMMENT Ms. Copeland had no comment. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR SUBSTANTIALLY ACCURATE AND COMPLETE FILINGS AUDIT AUTHORITY, SCOPE, AND RESULTS The filings, records, and documentation of the filers listed below were audited in accordance with Section 90001 of the California Government Code. The audits were performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. The examinations indicate that the statements and/or reports filed, for the periods covered, were substantially accurate and complete. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on February 28, 2014. CAMPAIGNS PERIOD COVERED 1. GlaxoSmithKline LLC PAC (GSK PAC) (1322318) 01/01/09 – 12/31/10 2. I-Chinese American Political Action Committee (990150) 01/01/09 – 12/31/10 (formerly Indochinese American Political Action Committee) 3. Tulare County Republican Central Committee (State Acct.) (742005) 01/01/09 – 12/31/10 4. Andrew R. Wiener Committee to Elect Andrew Wiener for Alameda County Superior Court 01/01/12 – 06/30/12 Judge in 2012 (1345349) NFINDEX 02/28/14 PAGE 1 of 1 RECEIVED AND FILED in the office of the Secretary of State California of the State of California 'chise Tax Board MAR 2 8 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 POBOX651 SACRAMENTO CA 95812-0651 DEBRA BOWEN Secu"lltar; ef State l-Q3 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: ActBlue California (1287846) January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax.Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by ActBlue. ActBlue operates an Internet platform which allows donors to make earmarked contributions to Democratic candidates. TREASURERS: Erin Hill ActBlue Matt DeBergalis (06/28/06 - 05/22/11) ActBlue Franchise Tax Board Audit Report-ActBlue California Page 2 of5 REPRESENTATIVE: Steven Gold, J.D. ActBlue FINANCIAL ACTIVITY Total Contributions Received: $ 6,059,625 Total Expenditures: $6,028,576 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Late Contribution Reports (LCRs) were not filed with the Secretary of State (SOS), or were filed on the day of the related election, for 14 contributions made totaling $37,589. In addition, 31 LCRs filed for contributions made were overstated by $623,324, while 14 were understated by $4,698. LCRs were timely filed, or filed prior to the related election, for 122 other contributions made totaling $785,286. Reference Exhibit A No comment was provided. Ballot Measure Contribution Reports were not filed for 19 contributions made totaling $227,767. Reference Exhibit B No comment was provided. RECEIVED AND FILED California in the office of the Secretary of State 'chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 MAR 2 8 2014 POBOX651 SACRAMENTO CA 95812-0651 Secretary of State l-2{s AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Million More Voters, Sponsored by the California Labor Federation, AFL-CIO (1291923) January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the California Labor Federation, AFL-CIO. TREASURER: Art Pulaski Million More Voters, Sponsored by the California Labor Federation, AFL-CIO REPRESENTATIVE: Ric Roderick California Labor Federation RECEIVED AND FILED California in the office of the Secretary of State chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 MAR 2 8 2014 POBOX651 SACRAMENTO CA 95812-0651 DliiRA ilQWJiN Secretary of State Lffi AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Taxpayers Advocate (1 327218) c/o Deane & Company January 1, 2010 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on May 5, 2010, as a general purpose committee. TREASURERS: Amber Maltbie Nossaman LLP Catherine Anderson (05/05/10- 10/20/11) RECEIVED AND FILED in the office of t�e Secretery Qf State of the Stare of Cailfo rrna California chise Tax Board MAR 2 8 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 POBOX651 SACRAMENTO CA 95812-0651 DEBRA BOWEN Secretary of State AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Working for Working Americans Sponsored By United Brotherhood of Carpenters (1332378) c/o Richard R. Rios Olson, Hagel & Fishburn, LLP January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on April 22, 2009, as a general purpose committee sponsored by United Brotherhood of Carpenters. TREASURERS: Justin Weidner Southwest Regional Council of Carpenters William Luddy (04/22/09 - 05/03/12) Franchise Tax Board Audit Report-Working for Working Americans Sponsored By United Brotherhood of Carpenters Page 2 of5 REPRESENTATIVE: Richard R. Rios Olson, Hagel & Fishburn, LLP FINANCIAL ACTIVITY Total Contributions Received: $ 1,225,000 Total Expenditures: $1,225,000 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above .. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A Statement of Organization was not filed with the Secretary of State (SOS) within 10 days of qualifying as a committee. The Statement of Organization was due on May 2, 2009, but was not filed until September 30, 2010. Recipient Committee Campaign Statement -Short Forms (Form 450) were not filed with the SOS until November 29, 2010, after the 2010 elections. Receipts and expenditures each totaled $1,225,000. In lieu of the recipient committee forms, Major Donor and Independent Expenditure Committee Campaign Statements (Form 461) were filed. Reference Exhibit A Ballot Measure Contribution Reports (BMCRs) for two contributions totaling $500,000 made in support of Proposition 27 in the 2010 General Election were not filed with the SOS within 10 business days. The BMCRs were filed after the 2010 General Election. Reference Exhibit B . RECEIVED AND FILED m the office of the Secretary of State California of the State of California "chise Tax Board POLITICAL REFORM AUDIT PROGRAM MS F387 MAR 2 8 2014 PO BOX 651 SACRAMENTO CA 95812-0651 DEBRA BOWEN Secretary of State � AUDIT REPOij.T OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Daniel P. Maguire Committee For Judge Dan Maguire 2012 (1342324) January 1, 2011 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 27, 2011, and was controlled by Superior Court Judge Daniel P. Maguire, Yolo County. Mr. Maguire was appointed on October 18, 2010, and was elected in the 2012 Presidential Primary Election. The Committee terminated effective December 31, 2012. TREASURER: Vic Bucher, CPA Vic Bucher Accounting RECEIVED AND FILED California in the office of the Secretary of State 'Jl'chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 MAR 2 8 2014 POBOX651 SACRAMENTO CA 95812-0651 DFBRABOWEN Secrttary of State � AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Thomas K. Eckhardt Committee to Elect Thomas Eckhardt Superior Court Judge #1, 2012 (1345737) January 1, 2012 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures· considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 28, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 2, 2012, and was controlled by Thomas K. Eckhardt, a candidate for Superior Court Judge, Riverside County, in the 2012 Presidential Primary Election. The Committee terminated effective October 24, 2013. TREASURER: Peter F. East FILED ..P f California in the office of the Secretary of State nchise Tax Board of the State of California � POLITICAL REFORM AUDIT PROGRAM MS F387 JUN 3 0 2014 PO BOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Rancho Cucamonga Professional Firefighters Association - IAFF Local 227 4 PAC (1299419) c/o Olson, Hagel & Fishburn, LLP January 1, 2009 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Poli_tical Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the Rancho Cucamonga Professional Firefighters Association - IAFF Local 227 4. TREASURER: Michael McCliman REPRESENTATIVE: Deborah L. Fortuna Miller Kaplan Arase LLP . FILED m the office of the Secretary of state of the State of California JUN 3 0 2014 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Committee to Defeat Prop 23, Sponsored by Environment California (1329332) (formerly Committee to Defeat Prop 23, Sponsored by Environment California, with support from a coalition of environmentalists) January 1, 2010 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on July 27, 2010, as a primarily formed committee opposing Proposition 23 in the 2010 General Election. The Committee is sponsored by Environment California, Inc. TREASURERS: Carla Musumeci Environment California, Inc. Franchise Tax Board Audit Report -Committee to Defeat Prop 23, Sponsored by Environment California Page 2 of 3 Bernadette Del Chiaro (10/05/10 - 07/ 30/13) c/o Dan Jacobson Environment California, Inc. Chris Clair (07/ 27/ 10 - 10/04/10) c/o Dan Jacobson Environment California, Inc. FINANCIAL ACTIVITY Total Contributions Received: $ 335,508 Total Expenditures: $248,111 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS The beginning and ending cash balances were either overstated or understated throughout the audit period. The beginning cash balance reported on the Summary Page of the initial campaign statement filed for the period January 1 through September 30, 2010, was overstated by $93,150 and the ending balance reported on the Semi-annual Statement filed for the period ending December 31, 2010, was understated by $51,198. Amendments were filed on May 2, 2012, to correct beginning and ending cash balances. Ms. Del Chiaro stated that the mistakes were corrected as soon as she became aware of the errors. FILED 'f California in the office of the Secretary of State chise Tax Board of the State of California '�L� POLITICAL REFORM AUDIT PROGRAM MS F387 1-93 PO BOX651 JUN 3 0 2014 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Students for Sensible Drug Policy, David Bronner, Adam Eidinger, and Alan Amsterdam Committee to Regulate Cannabis - YES on 19 (1333195) c;o·students for Sensible Drug Policy January 1, 2010 through December 31, 2010 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on October 5, 2010, as a primarily formed committee to support Proposition 19 in the 2010 General Election. The Committee was sponsored by Students for Sensible Drug Policy, Inc. The Committee was administratively terminated on October 17, 2013. TREASURER: Aaron Houston REPRESENTATIVE: Stacia Cosner Students for Sensible Drug Policy Franchise Tax Board Audit Report -Students for Sensible Drug Policy, David Bronner, Adam Eidinger, and Alan Amsterdam Committee to Regulc1te Cannabis YES on 19 Page 4 of 4 EXHIBIT A - EXPENDITURES NOT DISCLOSED Date Payee Amount 10/12/10 Unitemized payment $ 85 10/15/10 Ocean View Hotel 483 10/15/10 Unitemized payment 83 10/20/10 Airtrana 439 10/25/10 Teleroots 8,000 10/26/10 flipvideospotlight.com 319 10/26/10 flipvideospotlight.com 509 10/26/10 Garret Overstreet 750 10/26/10 Edward Spriggs 600 10/26/10 Students for Sensible Drug Policy Fndtn. 11,000 10/27/10 Aaron Houston 136 10/27/10 Abraham Kneisley 213 10/27/10 Southwest 697 10/27/10 Usairway 524 10/29/10 DRCNet 200 10/29/10 Giant Food Store 119 11/03/10 Southwest 439 11/04/10 USPS 148 11/06/10 Cheba Hut Toasted Subs 125 11/09/10 Enterprise Rent-A-Car 127 11/11/10 Phillip Ballo 354 11/12/10 Shane Sicro 112 11/15/10 Zaki Khorasanee 158 11/15/10 Angela Shen 200 11/17/10 Fire Dog Lake 636 11/17/10 Sunanda Pou 136 11/18/10 Javier Cortez 816 11/18/10 Danny O'Calderon 816 11/18/10 Alexander Shestakov 716 11/18/10 Rodrigo Vazquez 1,020 11/29/10 Apple Store 164 12/14/10 Students for Sensible Drug Policy Fndtn. 747 12/17/10 Gli*Greyhoundlines 181 12/18/10 Kushcon 100 12/23/10 Eric Barlow 520 Total $ 31,672 . FILED m the office of the Secretary of State of the State of California 191 California 'chise Tax Board JUN 3 0 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes We Can (1334930) Wilke, Fleury, Hoffelt, Gould & Birney, LLP January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on January 21, 2011, as a general purpose committee. The Committee terminated effective December 31, 2013. TREASURER: John R. Valencia Wilke, Fleury, Hoffelt, Gould & Birney, LLP f'ilED pf California in the office of the Secretary of State chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 JUN 3 0 2014 PO BOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Andrea C. Thompson Andrea Thompson for Judge 2012 (1338735) c/o David L. Gould Company January 1, 2011 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on May 13, 2011, and is controlled by Superior Court Judge Andrea C. Thompson, Los Angeles County. Ms. Thompson was elected in the 2012 Presidential Primary Election. TREASURER: David L. Gould David L. Gould Company FILED pf California in the office of the Secretary of State . :chise Tax Board of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 JUN 3 0 2014 PO BOX651 L SACRAMENTO CA 95812-0651 ·Ej> AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Clinton E. Parish Clint Parish for Yolo County Superior Court Judge, Dept 15, 2012 (1342491) January 1, 2011 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on October 20, 2011, and was controlled by Clinton E. Parish, a candidate for Superior Court Judge, Yolo County, in the 2012 Presidential Primary Election. The Committee terminated effective September 25, 2012. TREASURER: Kelli Brooksby in the office ot the detfr,ta'i' of State of the State of California JUN 3 0 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Kenneth R. Hughey Hughey 4 Judge 2012 (1344924) January 1, 2012 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 22, 2012, and was controlled by Kenneth R. Hughey, a candidate for Superior Court Judge, Los Angeles County, in the 2012 Presidential Primary Election. The Committee terminated effective June 30, 2012. TREASURER: Jane Leiderman Padilla & Associates . FILED In the office of the Secretary of State of the State of California .�f California · chise Tax Board JUN 3 0 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Tara M. Flanagan Tara Flanagan for Superior Court Judge 2012 (1345164) January 1, 2012 through June 30, 2012 · AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 10, 2012, and is controlled by Superior Court Judge Tara M. Flanagan, Alameda County. Ms. Flanagan was elected in the 2012 Presidential Primary Election. TREASURERS: Carol A. Pranka Tara M. Flanagan (02/10/12 - 05/03/12) REPRESENTATIVE: Gregory E. Sanborn The Diablo Group F H il."�·i tlml:�w1 in the office of the Secretary of State California of the State of California dchise Tax Board ' � JUN 3 0 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SACRAMENTO CA 95812-0651 � AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: United Food and Commercial Workers Active Ballot Club Yes on Prop. 30, No on Prop. 32 Committee (1351941) c/o Olson Hagel & Fishburn LLP January 1, 2012 through December 28, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on June 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 18, 2012, as a primarily formed committee to support Proposition 30 and oppose Proposition 32 in the 2012 General Election. The Committee was sponsored by United Food and Commercial Workers. The Committee terminated effective December 28, 2012. TREASURER: Anthony Perrone United Food and Commercial Workers REPRESENTATIVE: Diane M. Fishburn Olson Hagel & Fishburn LLP . FILED in the o o f ffi t c h e e S of t a th te e o S f e C c a re li t f a o %� f Sfate JUL 81 2014 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Blue Diamond Growers Political Action Committee (771333) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on July 31, 2014. ABOUTTHE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Blue Diamond Growers. TREASURER: Susan-Brauner Blue Diamond Growers REPRESENTATIVE: Thomas L. Livingston, CPA FILED California In the office of the Secretary of State chise Tax Board of the State Of Callfomla POLITICAL REFORM AUDIT PROGRAM MS F387 JUL 81 2014 PO BOX651 SACRAMENTO CA 95812-0651 � . AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Gary George Kreep Citizens to Elect Gary Kreep to the Superior Court 2012 (1346199) January 1, 2012 through June 30, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary; This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on July 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 23, 2012, and is controlled by Superior Court Judge Gary George Kreep, San Diego County. Mr. Kreep was elected in the 2012 Presidential Primary Election. TREASURERS: Randy Goodwin Betty Doomey (02/23/12 - 12/09/12) Franchise Tax.Board Audit Report -Gary George Kreep/Citizens to Elect Gary Kreep to the Superior Court 2012 Page 2 of 3 REPRESENTATIVE: Alexander Tomescu Wewer & Lacy, LLP FINANCIAL ACTIVITY Total Contributions Received: $ 42,808 Total Expenditures: $51,215 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. CAMPAIGN BANK ACCOUNT Campaign expenditures totaling $41,796 were not processed through the Committee's designated campaign bank account. Instead, the expenditures were paid from the candidate's personal funds. Of this amount, $38,023 was disclosed as loans from the candidate to the Committee. The payees were disclosed on the campaign statements. Mr. Tomescu stated that the candidate made expenditures from his personal funds in March 2012 in order to reserve space on slate cards. He explained that these time-sensitive expenditures were made from the candidate's personal funds because the bank erroneously prevented the Committee from opening a campaign bank account prior to obtaining a Federal Election Commission identification number. He added that the remaining expenditures were made from the candidate's personal funds because the Committee did not have sufficient funds in its designated campaign bank account. RECEIVED AND FILED in the office of the Secretary of Stat@ of the State of California AUG 2 9 2014 � AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: The California List (1243922) July 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on August 29, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURERS: Bettina B. Duval The California llst Kinde Durkee (03/31/04 - 09/02/11) Durkee & Associates �.:::-':::::----:--, G,�,:�:: .., ,, RECEIVED AND FILED in the office of the Secretary of State of the State of Ca!ifornia POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SACRAMENTO CA 95812-0651 SEP 3 0 2014 DEBRA BOWEN Secretary of State � AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Teamsters Joint Council No. 7 PAC (1257632) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE ·This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Teamsters Joint Council No. 7. TREASURER: Robert Morales Teamsters Joint Council No. 7 REPRESENTATIVE: Michelle L. Mccann Lindquist LLP - California ise Tax Board RECEIVED AND FILED POLITICAL REFORM AUDIT PROGRAM MS F387 in the office of the Secretary of State PO BOX651 of the State ot California SACRAMENTO CA 95812-0651 s DEBRA BOWEN Secretary of State AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Plumbers and Steamfitters Local No. 467 Issues Committee (1280764) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Plumbers and Steamfitters Local No. 467. TREASURER: Mike Swanson REPRESENTATIVE: Deborah L. Fortuna, CPA Miller Kaplan Arase LLP RECEIVED AND FILED California ',fchise Tax Board in the office of the Secretary 9f State 1/ of the State of Cahforrna POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX651 SEP 3 0 2014 � SACRAMENTO CA 95812-0651 DEBRABOWeN Secretary of State AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Statewide Law Enforcement Association Issues Committee (1346267) (formerly California Statewide Law Enforcement Association Issues Committee, Yes on Propositions 30 and 35, No on Proposition 32) c/o Wayne L. Ordos January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September 30, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 21, 2012, as a general purpose committee sponsored by the California Statewide Law Enforcement Association. During the period August 14 through September 3, 2012, the Committee was registered as a primarily formed committee supporting Proposition 30 and opposing Proposition 32 in the 2012 General Election. During the period September 4, 2012 through March 5, 2013, the Committee was registered as a primarily formed. committee supporting Propositions 30 and 35 and opposing Proposition 32 in the 2012 General Election. TREASURER: Wayne L. Ordos POLITICAL REFORM AUDIT REPORTS State Campaigns 1. A Committee in Support of Proposition 34, Sponsored by ACLU of Northern California (1344843) 2. Apartment Association of Los Angeles PAC (811735) 3. California Retailers Association Issues Committee (1274157) (formerly California Retailers Association Issues Committee, A Committee to Support Proposition 30 and Promote Retailers’ Interests in Education and Public Safety) 4. California Society of Enrolled Agents Political Action Committee (860167) 5. Gay and Lesbian Victory Fund (930555) 6. No on 30 – Californians for Reforms and Jobs, Not Taxes, a coalition of taxpayers and small businesses (1347735) 7. Plumbers and Steamfitters Local No. 467 Issues Committee (1280764) AMENDED AUDIT REPORT 8. Small Business Action Committee PAC (1270683) (formerly Small Business Action Committee PAC, No on 30/Yes on 32, citizens for reforming Sacramento) 9. Yes on 30 – Californians for Opportunity – Sponsored by PICO California and PICO Action Fund (1351245) INDEX 11/26/14 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Apartment Association of Los Angeles PAC (811735) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Apartment Association of Greater Los Angeles. TREASURER: Trevor Grimm Apartment Association of Greater Los Angeles REPRESENTATIVE: Perci Chin Franchise Tax Board Audit Report – Apartment Association of Los Angeles PAC Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 181,666 Total Expenditures: $ 175,434 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Preelection Statements were not filed with the Secretary of State for the following periods: Contributions Statement Period Made Receipts Expenditures 01/01/12 – 03/17/12 $ 13,792 $ 15,378 $ 30,089 03/18/12 – 05/19/12 $ 21,100 $ 8,506 $ 22,227 The activity for these periods was disclosed on the Semi-annual Statement filed for the period January 1 through June 30, 2012. Mr. Chin stated that contributions made that triggered the reporting were overlooked and each contribution made was disclosed on the following statement. He further stated that additional procedures will be implemented to ensure this does not happen again. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Society of Enrolled Agents Political Action Committee (860167) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the California Society of Enrolled Agents. TREASURERS: Gerald Pusateri California Society of Enrolled Agents Don Stacy (08/03/12 –07/21/13) California Society of Enrolled Agents Franchise Tax Board Audit Report – California Society of Enrolled Agents Political Action Committee Page 2 of 3 Cap Porterfield (08/01/11 – 08/02/12) California Society of Enrolled Agents Alma Guenther (01/20/09 – 07/31/11) California Society of Enrolled Agents REPRESENTATIVE: Lacey E. Keys Olson, Hagel & Fishburn, LLP FINANCIAL ACTIVITY Total Contributions Received: $ 16,993 Total Expenditures: $ 42,083 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Two preelection statements were not filed with the Secretary of State (SOS). Contributions Statement Period Made Receipts Expenditures 01/01/12 – 03/17/12 $ 3,500 $ 236 $ 6,667 07/01/12 – 09/30/12 $ 4,000 $ 7,979 $ 8,002 The activity for these periods was disclosed on the Semi-annual Statement filed for the periods ending June 30 and December 31, 2012. Franchise Tax Board Audit Report – California Society of Enrolled Agents Political Action Committee Page 3 of 3 The Semi-annual Statement for the period July 1 through December 31, 2012, was not filed with the SOS in paper format. This statement was timely filed in electronic format. Reported receipts and expenditures totaled $8,734 and $11,960, respectively. A Special Odd-Year Report was not filed with the SOS for the period January 1 through March 31, 2011. Contributions made to elected state officers totaled $11,900 during this period. The activity for this period was reported on the Semi-annual Statement filed for the period ending June 30, 2011. REPRESENTATIVE’S COMMENTS Ms. Keys stated that, at the time the statements were triggered, the sponsoring organization was not aware of the requirements. She added that the organization has since sought legal advice from outside counsel and now receives regular reminders. Ms. Keys further stated that the sponsoring organization’s staff is confident they filed the Semi-annual Statement for the period ending December 31, 2012, in paper format because paper filing is part of the internal filing procedures followed. She noted that the organization will use a traceable delivery system or obtain endorsed copies in the future. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Gay and Lesbian Victory Fund (930555) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURERS: Kim Hoover Gay and Lesbian Victory Fund Frank Selvaggi (01/31/12 – 10/20/12) Gay and Lesbian Victory Fund Harvey Hurdle (03/18/10 – 01/30/12) Gay and Lesbian Victory Fund Franchise Tax Board Audit Report – Gay and Lesbian Victory Fund Page 2 of 3 REPRESENTATIVE: David Mitrani Sandler Reiff Lamb Rosenstein & Birkenstock, P.C. FINANCIAL ACTIVITY Total Contributions Received: $ 241,499 Total Expenditures: $ 253,299 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. RECORDKEEPING For the expenditures examined, invoices, receipts and/or other supporting documents were not provided for 15 expenditures totaling $146,765. Of this amount, two payments totaling $38,902 were made to vendors. The other 13 payments totaling $107,863 were transfers to other bank accounts of Gay and Lesbian Victory Fund. Nine of these transfers totaling $82,363 were reported on the campaign statements as transfers to Gay and Lesbian Victory Fund for office and administrative expenses and four transfers totaling $25,500 were not disclosed on the campaign statements. Bank statements, a transaction journal, and canceled checks were provided. In addition, documentation such as canceled checks and/or invoices was not provided to substantiate independent expenditures totaling $33,258 disclosed as made in support of Luis Lopez for Assembly in the 2012 General Election on four Late Independent Expenditure Reports filed with the Secretary of State from October 23 through November 5, 2012. These expenditures were not reported on the Semi-annual Statement filed for the period ending December 31, 2012, and were not made through the Committee’s bank account. Franchise Tax Board Audit Report – Gay and Lesbian Victory Fund Page 3 of 3 MONETARY CONTRIBUTIONS RECEIVED Fourteen contributions received totaling $31,350 were not disclosed on the Preelection Statement filed for the period ending May 19, 2012. Reference Exhibit A REPRESENTATIVE’S COMMENTS Mr. Mitrani stated that the Gay and Lesbian Victory Fund believes in the importance of disclosure and has made every effort to comply with California campaign finance law. EXHIBIT A – CONTRIBUTIONS RECEIVED NOT DISCLOSED Date Contributor Amount 1. 01/17/12 76 Words LLC $ 1,250 2. 01/17/12 Run Woman Run 750 3. 01/17/12 The Chadderdon Group 1,250 4. 01/23/12 Sempra Energy 2,500 5. 01/30/12 Spina Bifida Association of Illinois 250 6. 02/09/12 Andrews Kurth LLP 5,000 7. 02/17/12 Marlon Long 100 8. 02/23/12 CDM Smith 1,250 9. 03/01/12 The Northern Trust Company 1,500 10. 03/09/12 American Federation of Teachers COPE State and 2,500 Local Education Fund 11. 03/09/12 Nuclear Energy Institute 5,000 12. 03/12/12 American Federation of State, County and Municipal 2,500 Employees-AFL-CIO 13. 03/16/12 Akin, Gump, Strauss, Hauer & Feld LLP 2,500 14. 03/16/12 Kenneth B. Mehlman 5,000 Total $ 31,350 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Small Business Action Committee PAC (1270683) (formerly Small Business Action Committee PAC, No on 30/Yes on 32, citizens for reforming Sacramento) c/o Wewer & Lacy, LLP July 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. In addition, committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This audit was limited to the verification of transactions other than those considered in a Fair Political Practices Commission investigation and further stipulated to by the Committee in January of 2014. The Fair Political Practices Commission found that the actual source was not disclosed for an $11,000,000 contribution received. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was a general purpose committee sponsored by the Small Business Action Committee. During the period October 3, 2012 through June 16, 2013, the Committee was registered as a primarily formed committee opposing Proposition 30 and supporting Proposition 32 in the 2012 General Election. The Committee terminated effective June 30, 2014. Franchise Tax Board Audit Report – Small Business Action Committee PAC Page 2 of 3 TREASURER: James V. Lacy Wewer & Lacy, LLP REPRESENTATIVE: Barrett Garcia Barrett Garcia & Company FINANCIAL ACTIVITY Total Contributions Received: $ 48,269,500 Total Expenditures: $ 70,459,472 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Late Contribution Reports (LCRs) were not filed with the Secretary of State (SOS) for three contributions made totaling $2,765,226. There were no other LCRs required for contributions made. Reference Exhibit A Mr. Garcia stated that he was under the impression that these reports were not required since they were made to a committee that was primarily formed to oppose one of the same measures that this committee was formed to oppose. Franchise Tax Board Audit Report – Small Business Action Committee PAC Page 3 of 3 A Ballot Measure Contribution Report was not filed with the SOS for a $500,000 contribution made to No on 30 – Californians for Reforms and Jobs, Not Taxes on September 27, 2012. The contribution made was timely disclosed on the Preelection Statement filed for the period ending September 30, 2012. Mr. Garcia stated that there was confusion regarding whether this report was required because the Committee was in the process of changing its status from a general purpose committee to a primarily formed committee. MONETARY CONTRIBUTIONS RECEIVED A $25,000 contribution received from Robert D. Arnott on August 8, 2012, was not disclosed on the initial Preelection Statement filed for the period ending September 30, 2012. The contribution was added on an amendment filed only in electronic format on November 13, 2012. Mr. Garcia stated that notations in his records suggest that the amendment was filed in both paper and electronic format on November 13, 2012. He added that he has no documentation to prove it was submitted in paper format. ACCRUED EXPENSES Accrued expenses totaling $214,104 incurred with McCarthy Hennings Media, Inc. were not disclosed on the initial Preelection Statement filed for the period ending October 20, 2012. An amendment to the Preelection Statement to add $280,000 in accrued expenses for McCarthy Hennings Media, Inc. was filed in paper format on November 7, 2012, and in electronic format on October 26, 2012. Mr. Garcia stated that, when he became aware of these expenses, he reported the $280,000 as an estimate of the amount due. He added that he thought the amendment was filed electronically and in paper format, but later he realized that the amendment had not been filed in paper format, so he filed it. EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS MADE Date Recipient Amount 1. 10/26/12 No on 30 – Californians for Reforms and Jobs, Not Taxes $ 2,215,226 2. 10/30/12 No on 30 – Californians for Reforms and Jobs, Not Taxes 400,000 3. 11/05/12 No on 30 – Californians for Reforms and Jobs, Not Taxes 150,000 Total: $ 2,765,226 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Retailers Association Issues Committee (1274157) (formerly California Retailers Association Issues Committee, A Committee to Support Proposition 30 and Promote Retailers’ Interests in Education and Public Safety) January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the California Retailers Association. During the period November 8, 2012 through March 13, 2013, the Committee was primarily formed to support Proposition 30 in the 2012 General Election. TREASURER: Thomas S. Knox Knox Lemmon & Anapolsky LLP Franchise Tax Board Audit Report – California Retailers Association Issues Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 235,000 Total Expenditures: $ 250,000 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A Preelection Statement was not filed with the Secretary of State for the period January 1 through March 17, 2012. A $25,000 contribution was made to Californians to Protect Schools, Universities, & Public Safety on February 27, 2012. A $25,000 contribution was received from Wal-Mart Stores, Inc. on February 21, 2012. The activity for this period was reported on the Semi-annual Statement filed on July 31, 2012, for the period ending June 30, 2012. Mr. Knox stated that the $25,000 payment was not a “contribution” based on his interpretation of how the term “contribution” is defined. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AMENDED AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Plumbers and Steamfitters Local No. 467 Issues Committee (1280764) c\o Deborah L. Fortuna, CPA Miller Kaplan Arase LLP January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. PURPOSE FOR AMENDED REPORT This amended audit report supersedes the report issued on September 30, 2014, which contained a single material finding regarding a Ballot Measure Contribution Report (BMCR) not filed with the Secretary of State. This amendment is being issued because subsequent review indicates the BMCR was not required. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Plumbers and Steamfitters Local No. 467. TREASURER: Mike Swanson Franchise Tax Board Audit Report – Plumbers and Steamfitters Local No. 467 Issues Committee Page 2 of 2 REPRESENTATIVE: Deborah L. Fortuna, CPA Miller Kaplan Arase LLP FINANCIAL ACTIVITY Total Contributions Received: $ 42,340 Total Expenditures: $ 42,340 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. OPINION The filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: A Committee in Support of Proposition 34, Sponsored by ACLU of Northern California (1344843) ACLU of Northern California January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on April 27, 2012, as a primarily formed committee supporting Proposition 34 in the 2012 General Election. The Committee was sponsored by ACLU of Northern California. The Committee terminated effective December 11, 2013. TREASURERS: Abdi Soltani ACLU of Northern California Bonnie S. Anderson (04/27/12 - 07/01/13) ACLU of Northern California Franchise Tax Board Audit Report – A Committee in Support of Proposition 34, Sponsored by ACLU of Northern California Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 202,000 Total Expenditures: $ 202,000 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Two preelection statements were not filed with the Secretary of State (SOS) until after the November 6, 2012 General Election. This finding was agreed to in the Fair Political Practices Commission Stipulation, Decision and Order No. 13/537, approved on September 19, 2013. Due at Date Period Receipts Expenditures SOS Filed 07/01/12 – 09/30/12 $ 0 $ 34,441 10/05/12 08/23/13 10/01/12 – 10/20/12 $ 0 $ 7,424 10/25/12 08/23/13 In addition, other expenditures made totaling $31,636 were not timely disclosed. Of this amount, $9,291 was not disclosed on the initial Semi-annual Statement filed for the period ending June 30, 2012, and $22,345 was not disclosed on the initial Semi-annual Statement filed for the period ending December 31, 2012. These expenditures were reported on amended Semi-annual Statements filed on August 23, 2013, for the period ending June 30, 2012, and on August 27, 2013, for the period ending December 31, 2012. A $5,000 Report for two contributions totaling $202,000 received on April 27, 2012, was not filed with the SOS until August 23, 2013. Of this amount, $127,000 was received from The Advocacy Fund and $75,000 was received from Proteus Action League. The contributions received were reported on a preelection statement, filed only in paper format, on April 30, 2012. No other $5,000 reports were required. This finding was agreed to in the Fair Political Practices Commission Stipulation, Decision and Order No. 13/537, approved on September 19, 2013. Franchise Tax Board Audit Report – A Committee in Support of Proposition 34, Sponsored by ACLU of Northern California Page 3 of 3 TREASURER’S COMMENT Mr. Soltani stated that the reports and statements were incorrectly filed because the Committee was not aware of all the recipient committee filing requirements. He added that once the errors were identified, the Committee obtained professional assistance and corrected the filings. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: No on 30 – Californians for Reforms and Jobs, Not Taxes, a coalition of taxpayers and small businesses (1347735) January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on June 19, 2012, as a primarily formed committee opposing Proposition 30 in the 2012 General Election. The Committee was sponsored by the Howard Jarvis Taxpayers Association, the National Federation of Independent Business, and the Small Business Action Committee. The Committee terminated effective June 30, 2013. TREASURER: Thomas W. Hiltachk Bell, McAndrews & Hiltachk, LLP Franchise Tax Board Audit Report – No on 30 – Californians for Reforms and Jobs, Not Taxes, a coalition of taxpayers and small businesses Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 13,146,891 Total Expenditures: $ 13,206,063 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A $5,000 Report was not filed with the Secretary of State for a $35,000 contribution received from Reform California Now Ballot Measure Committee on December 17, 2012. Mr. Hiltachk did not provide comment. EXPENDITURES Subvendor information for payments totaling $1,174,981 made by GCW Media Services on September 30, 2012, for television advertisement was not disclosed on the Preelection Statement filed for the period ending September 30, 2012. Reference Exhibit A In addition, for the reported subvendors of GCW Media Services, payments totaling $6,247,012 disclosed as made to specific television, radio, and internet vendors were overstated by $1,053,030 on the Preelection Statements filed for the periods ending September 30 and October 20, 2012. The overstatement occurred because commissions of 15 percent were included in the amounts reported for each vendor. Mr. Hiltachk did not provide comment. Franchise Tax Board Audit Report – No on 30 – Californians for Reforms and Jobs, Not Taxes, a coalition of taxpayers and small businesses Page 3 of 3 EXHIBIT A - SUBVENDOR INFORMATION NOT DISCLOSED ON THE PREELECTION STATEMENT FILED FOR THE PERIOD ENDING SEPTEMBER 30, 2012 Subvendor Amount Adlink $ 94,543 Cabletime 10,120 Fox Sports LA 9,350 Fox Sports SD 1,063 KABC-TV 206,890 KAIL-TV 952 KBAK-TV 9,329 KBFX-TV 3,451 KCAL-TV 54,783 KCBS-TV 104,465 KCOP-TV 15,343 KCRA-TV 58,735 KDOC-TV 8,564 KERO-TV 6,120 KFMB-TV 37,995 KFRE-TV 519 KFSN-TV 23,949 KGET-TV 9,461 KGPE-TV 14,221 KGTV-TV 38,463 KMAX-TV 6,728 KMPH-TV 10,064 KNBC-TV 138,040 KNSD-TV 35,224 KOVR-TV 27,986 KQCA-TV 9,116 KSEE-TV 5,058 KSWB-TV 14,833 KTLA-TV 20,740 KTTV-TV 11,475 KTXL-TV 47,218 KXTV-TV 21,059 NCC 117,628 XETV-TV 1,496 Total $ 1,174,981 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes on 30 – Californians for Opportunity – Sponsored by PICO California and PICO Action Fund (1351245) c/o Olson, Hagel & Fishburn LLP January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 19, 2012, as a primarily formed committee to support Proposition 30 in the 2012 General Election. The Committee was sponsored by PICO California and PICO Action Fund. The Committee terminated effective January 14, 2013. TREASURER: Corey Timpson REPRESENTATIVE: Diane M. Fishburn Olson, Hagel & Fishburn LLP Franchise Tax Board Audit Report – Yes on 30 – Californians for Opportunity – Sponsored by PICO California and PICO Action Fund Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 671,616 Total Expenditures: $ 628,942 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A Late Contribution Report was not filed within 24 hours with the Secretary of State for a $22,000 contribution received on October 31, 2012, from Proteus Action League. The Late Contribution Report was filed 15 days late on November 16, 2012. Late Contribution Reports were timely filed for three other contributions received totaling $33,000. Ms. Fishburn stated that the late filing of the report was inadvertent. She added that there was some initial confusion as to the purpose of the funds. She further stated that, as soon as it was clarified that it was a contribution to the campaign, the Late Contribution Report was filed. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR SUBSTANTIALLY ACCURATE AND COMPLETE FILINGS AUDIT AUTHORITY, SCOPE, AND RESULTS The filings, records, and documentation of the filers listed below were audited in accordance with Section 90001 of the California Government Code. The audits were performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. The examinations indicate that the statements and/or reports filed, for the periods covered, were substantially accurate and complete. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 26, 2014. CAMPAIGNS PERIOD COVERED 1. American Resort Development Association Resort Owners’ Coalition PAC 01/01/11 – 12/31/12 (1249402) 2. American Sikh PAC (1347741) 01/01/12 – 12/31/12 3. Christopher R. Armenta Christopher Armenta for Assembly 2013 (1361160) 01/01/13 – 12/31/13 Christopher Armenta for Assembly 2014 (1358846) 4. California State Council of Laborers Issues PAC (1240169) 01/01/12 – 12/31/12 (formerly California State Council of Laborers Issues PAC – Yes on 30) 5. Californians for Term Limits, No on Prop 28 With Major Funding from the 01/01/12 – 06/30/12 Liberty Initiative Fund (1345381) 6. Deloitte Political Action Committee (1346603) 01/01/12 – 12/31/12 7. F.A.I.R. – Fairness & Accountability In Redistricting ballot measure 01/01/11 – 12/31/12 committee with major funding from CA Rep. Party Frank Greinke Friends of Mimi Walters for Senate 12 and Senator Dutton for Supervisor 2014 (1339774) NFINDEX 11/26/14 PAGE 1 of 2 CAMPAIGNS PERIOD COVERED 8. Thomas P. Haughey Tom Haughey for State Assembly 2013 (1358090) 01/01/13 – 12/30/13 9. No on 37: Coalition Against the Deceptive Food Labeling Scheme, 01/01/12 – 12/31/12 sponsored by Farmers, Food Producers, and Grocers (1344135) 10. Pitney Bowes Inc. Political Action Committee (1309170) 01/01/11 – 12/31/12 11. SAVE 3 – Strikes No on Prop 36 (1348114) 01/01/12 – 12/06/12 12. Governor Schwarzenegger’s California Dream Team (1261406) 01/01/11 – 12/31/12 13. The BlueGreen Alliance, Inc. Committee for Proposition 39 Supported by 01/01/12 – 12/31/12 Environmentalists and Labor Unions (1352904) 14. The Boeing Company Political Action Committee (1329180) 01/01/11 – 12/31/12 15. Yes on 29, American Cancer Society Cancer Action Network Inc. and 01/01/10 – 06/30/12 American Cancer Society Inc. Ballot Committee (1326622) 16. Yes on 32 – Stop Special Interest Money Now. Supported by small 01/01/12 – 12/31/12 business owners, farmers, educators and taxpayers (1343790) NFINDEX 11/26/14 PAGE 2 of 2 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. California Cable & Telecommunications Association Non-Prop 34 Committee (1234155) 2. Susan G. Shelley Susan Shelley for Assembly 2013 (1358945) 3. Susan Shelley for Assembly 2014 (1355796) 4. The 2012 Auto Insurance Discount Act, Yes on Proposition 33, Sponsored by the American Agents Alliance with Support from California Insurance Providers for Competitive Prices and Consumer Discounts (1340976) INDEX 12/31/14 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Cable & Telecommunications Association Non-Prop 34 Committee (1234155) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on December 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURERS: Lesla Lehtonen California Cable & Telecommunications Association Gerald Yanowitz (01/12/07 – 10/05/14) California Cable & Telecommunications Association Franchise Tax Board Audit Report – California Cable & Telecommunications Association Non-Prop 34 Committee Page 2 of 3 REPRESENTATIVE: Lori Crawford California Cable & Telecommunications Association FINANCIAL ACTIVITY Total Contributions Received: $ 840,812 Total Expenditures: $ 821,371 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Ballot Measure Contribution Reports (BMCRs) were not filed with the Secretary of State (SOS) for four contributions made totaling $162,500. Three of the contributions totaling $87,500 were made to general purpose committees that reported spending more than $100,000 in the preceding 12 months to support or oppose a state ballot measure. BMCRs were timely filed for two contributions made totaling $200,000. Reference Exhibit A Ms. Crawford stated that the contributions made to the California Democratic Party and the California Republican Party were not intended to be used to support or oppose ballot measures, but rather to sponsor fundraising events. Ms. Crawford further stated that the contribution made to Yes on Prop 30 on October 18, 2012, was disclosed on the Preelection Statement filed with the SOS on October 25, 2012. Franchise Tax Board Audit Report – California Cable & Telecommunications Association Non-Prop 34 Committee Page 3 of 3 EXHIBIT A – BALLOT MEASURE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE Date Recipient Amount 1. 02/29/12 California Republican Party $ 7,500 2. 05/11/12 California Democratic Party 30,000 3. 05/11/12 California Democratic Party 50,000 4. 10/18/12 Yes on Prop 30 75,000 Total $ 162,500 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: The 2012 Auto Insurance Discount Act, Yes on Proposition 33, Sponsored by the American Agents Alliance with Support from California Insurance Providers for Competitive Prices and Consumer Discounts (1340976) January 1, 2011 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on December 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on August 18, 2011, as a primarily formed committee supporting Proposition 33 in the 2012 General Election. The Committee was controlled by Michael D’Arelli and was sponsored by the American Agents Alliance. The Committee terminated effective August 26, 2014. TREASURER: Wayne L. Ordos Franchise Tax Board Audit Report – The 2012 Auto Insurance Discount Act, Yes on Proposition 33, Sponsored by the American Agents Alliance with Support from California Insurance Providers for Competitive Prices and Consumer Discounts Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 16,938,249 Total Expenditures: $ 16,988,710 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. EXPENDITURES Subvendor payments totaling $9,730,550, disclosed as made by Misfit aka Push Marketing Inc. to specific television, radio, and media vendors, were overstated by $1,985,175 on the initial Preelection Statements filed for the periods ending September 30 and October 20, 2012. Amendments were filed after the election to correct the overstatement. Mr. Ordos had no comment. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Susan Shelley for Assembly 2014 (1355796) January 1, 2013 through December 31, 2013 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Legislative candidates in a special primary or special runoff election who raised or spent $15,000 or more were subject to audit. In addition, each controlled committee of the candidate was subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on December 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 6, 2013, and is controlled by Susan G. Shelley, a candidate for Assembly, Forty-fifth District, in the November 19, 2013, Special General Election. Ms. Shelley was also a candidate for the same office in the 2014 General Election. TREASURER: Susan G. Shelley FINANCIAL ACTIVITY Total Contributions Received: $ 47,363 Total Expenditures: $ 39,937 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. Franchise Tax Board Audit Report – Susan Shelley for Assembly 2014 Page 2 of 3 FINDINGS AND RESPONSES OPINION Except as indicated in this audit report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A Preelection Statement for the period October 6 through November 2, 2013, was not filed with the Secretary of State (SOS). Receipts and expenditures during this period totaled $266 and $0, respectively. The activity for this period was reported on the Semi-annual Statement filed for the period ending December 31, 2013. Three Preelection Statements were not timely filed with the SOS. Reference Exhibit A Form 497 Contribution Reports were not filed with the SOS for a $25,000 loan received from the candidate on March 22, 2013, and for a $5,000 loan received from the candidate on June 30, 2013. These loans were reported on timely filed campaign statements. A Form 497 24-Hour Contribution Report was filed for another $3,000 contribution received. CANDIDATE’S COMMENT Ms. Shelley stated that, as a first-time candidate for state office acting as her own campaign treasurer, she made a good-faith effort to familiarize herself with and comply with all the complex and compressed reporting requirements for a special election. She added that there was no intent to conceal information or to evade reporting. She further stated that contribution limits were carefully observed. Franchise Tax Board Audit Report – Susan Shelley for Assembly 2014 Page 3 of 3 EXHIBIT A – PREELECTION STATEMENTS NOT TIMELY FILED Statement Due Date Filed in Days Date Filed Period Receipts Disbursements Date Paper Format Late Electronically 07/01/13 – 08/03/13 * $ 3,310 $ 18,998 08/08/13 10/02/13 55 08/19/13 08/04/13 – 08/31/13 * $ 50 $ 83 09/05/13 10/02/13 27 09/06/13 09/01/13 – 10/05/13 $ 330 $ 13,597 10/10/13 02/06/14 119 10/21/13 * Required for the September 17, 2013 Special Primary Election POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Susan G. Shelley Susan Shelley for Assembly 2013 (1358945) January 1, 2013 through December 31, 2013 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Legislative candidates in a special primary or special runoff election who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on December 31, 2014. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on August 14, 2013, and is controlled by Susan G. Shelley, a candidate for Assembly, Forty-fifth District, in the November 19, 2013, Special General Election. Ms. Shelley was also a candidate for the same office in the 2014 General Election. TREASURER: Susan G. Shelley FINANCIAL ACTIVITY Total Contributions Received: $ 99,091 Total Expenditures: $ 104,940 The totals for contributions received and expenditures were taken from the unaudited statements as filed with the Secretary of State for the period indicated above. Franchise Tax Board Audit Report – Susan G. Shelley/Susan Shelley for Assembly 2013 Page 2 of 3 FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A Preelection Statement for the period October 6 through November 2, 2013, was not filed with the Secretary of State (SOS). Receipts and expenditures during this period totaled $36,580 and $28,663, respectively. The activity for this period was reported on the Semi-annual Statement filed for the period ending December 31, 2013. Three Preelection Statements were not timely filed with the SOS. Reference Exhibit A MONETARY CONTRIBUTIONS RECEIVED Funds totaling $30,900 received via transfers from Susan Shelley for Assembly 2014 (1355796) were not attributed to specific contributors. These transfers were received between July 8 and November 7, 2013. Funds available for attribution included contributions and loans totaling $30,500 from the candidate and contributions totaling $7,229 from 20 other contributors. These amounts were received by Susan Shelley for Assembly 2014 (1355796) during the period January 18 through July 12, 2013. CANDIDATE’S COMMENT Ms. Shelley stated that, as a first-time candidate for state office acting as her own campaign treasurer, she made a good-faith effort to familiarize herself with and comply with all the complex and compressed reporting requirements for a special election. She added that there was no intent to conceal information or to evade reporting. She further stated that contribution limits were carefully observed. Franchise Tax Board Audit Report – Susan G. Shelley/Susan Shelley for Assembly 2013 Page 3 of 3 EXHIBIT A – PREELECTION STATEMENTS NOT TIMELY FILED Statement Due Date Filed in Days Date Filed Period Receipts Disbursements Date Paper Format Late Electronically 01/01/13 – 08/03/13 * $ 18,230 $ 10,133 08/08/13 10/02/13 55 08/19/13 08/04/13 – 08/31/13 * $ 4,969 $ 10,214 09/05/13 10/02/13 27 09/06/13 09/01/13 – 10/05/13 $ 23,682 $ 19,817 10/10/13 02/06/14 119 10/21/13 * Required for the September 17, 2013 Special Primary Election POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR SUBSTANTIALLY ACCURATE AND COMPLETE FILINGS AUDIT AUTHORITY, SCOPE, AND RESULTS The filings, records, and documentation of the filers listed below were audited in accordance with Section 90001 of the California Government Code. The audits were performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. The examinations indicate that the statements and/or reports filed, for the periods covered, were substantially accurate and complete. This report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on December 31, 2014. CAMPAIGNS PERIOD COVERED 1. Californians for a Fresh Start Sponsored by Business and Labor 01/01/09 – 06/30/12 Organizations, a Coalition of Businesses, Businesspersons, and Working Men and Women to Support Prop. 28 (1322596) 2. Consumer Watchdog Campaign to Stop Prop 33, the Insurance Industry 01/01/11 – 12/31/12 Deception, Major Funding by California Nurses Association’s Quality Health Care Committee and Consumer Watchdog Campaign Committee (1322520) 3. Greenlining Action Fund for Yes on Proposition 33, with major funding 01/01/12 – 12/31/12 provided by Mercury Insurance Chairman George Joseph (1350907) (formerly Greenlining Action Fund for Yes on Props 33 and 38) 4. Leon for Senate 2013 (1354743) 01/01/13 – 06/08/13 5. No New Taxes, a Project of the Howard Jarvis Taxpayers Association 03/18/12 – 12/31/12 (922117) (formerly No New Taxes – No on 30, a Project of the Howard Jarvis Taxpayers Association 6. Pacific Association of Domestic Insurance Companies Political Action 01/01/12 – 12/31/12 Committee (1350983) NFINDEX 12/31/14 PAGE 1 of 1