California Alliance of Taxpayer Advocates Political Action Committee (cata Pac)

POLITICAL REFORM AUDIT REPORTS State Campaigns 1. California Apartment Association Independent Expenditure Committee (1294628) 2. California Hispanic Chamber of Commerce Independent Expenditure Committee (1351612) 3. California Taxpayer Protection Committee (1287571) 4. Consumers for Choice (1341965) 5. Leticia Perez Perez for Senate 2013 (1356258) 6. Property Casualty Insurers Association of America Political Account I (1342334) 7. San Mateo County Democratic Central Committee (882509) INDEX 01/30/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: San Mateo County Democratic Central Committee (882509) 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose political party committee. TREASURERS: Rita Copeland River City Business Services Xavier R. Martinez (10/09/07 – 06/26/14) Martinez & Associates, Inc. Franchise Tax Board Audit Report – San Mateo County Democratic Central Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 325,999 Total Expenditures: $ 330,434 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 Two Preelection Statements were not filed with the Secretary of State prior to the June 5, 2012, Presidential Primary Election. Contributions Due Statement Period Received Receipts Expenditures Date 01/01/12 – 03/17/12 $ 3,940 $ 5,231 $ 8,670 03/22/12 03/18/12 – 05/19/12 68,225 64,285 4,249 05/24/12 Totals $ 69,516 $ 12,919 The activity for these periods was reported on the Preelection Statement filed on July 30, 2012, for the period January 1 through May 19, 2012. TREASURER’S COMMENT Mr. Martinez stated that he tried his best to comply with all of the filing requirements. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Taxpayer Protection Committee (1287571) 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURER: Thomas Nowlen Hudson FINANCIAL ACTIVITY Total Contributions Received: $ 303,100 Total Expenditures: $ 289,425 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 – California Taxpayer Protection Committee Page 2 of 2 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 timely filed with the Secretary of State for expenditures totaling $46,520 made to support or oppose three state candidates. The LIERs were filed on September 28, 2012, after the Presidential Primary Election. These expenditures were reported on Supplemental Independent Expenditure Reports filed in electronic format on May 28, 2012. In addition, two contributions received, totaling $70,000, required to have been disclosed on the LIERs, were disclosed on Late Contribution Reports filed in electronic format on May 18 and May 23, 2012. LIERs were timely filed for six other independent expenditures made totaling $151,803. Reference Exhibit A Mr. Hudson stated that he used the incorrect forms when filing the reports. Mr. Hudson further stated that the information was provided to the public electronically within the 24-hour filing deadline. EXHIBIT A – LATE INDEPENDENT EXPENDITURE REPORTS FILED ON SEPTEMBER 28, 2012 Date Date Expenditure Report Cand idate Office S ought Amo unt Ma de Due 1. Leslie Daigle Assembly District 74 $ 14,999 05/28/12 05/29/12 (1) 2. Dan Logue Assembly District 3 16,572 05/28/12 05/29/12 (2) 3. Robert 'Bob' Rush Assembly District 74 14,949 05/28/12 05/29/12 (2) Total $ 46,520 Presidential Primary Election: 06/05/12 Late Reporting Period: 05/20/12 – 06/04/12 (1) Opposed (2) Supported POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Apartment Association Independent Expenditure Committee (1294628) 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee qualified as a general purpose committee on March 14, 2012, and is sponsored by the California Apartment Association. TREASURER: David Bauer Franchise Tax Board Audit Report – California Apartment Association Independent Expenditure Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 1,266,289 Total Expenditures: $ 887,296 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 with the Secretary of State for expenditures of $35,944 and $25,944 on October 27 and October 31, 2012, respectively. The expenditures were for mailers supporting Jeff Miller for Senate in the 2012 General Election. The expenditures were reported on the Semi-annual Statement filed for the period ending December 31, 2012. LIERs were timely filed for 33 other expenditures totaling $647,726. Mr. Bauer did not provide comment. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Consumers for Choice (1341965) January 1, 2012 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee qualified as a general purpose committee on October 2, 2012. TREASURER: John E. Stoos FINANCIAL ACTIVITY Total Contributions Received: $ 70,000 Total Expenditures: $ 63,490 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 – Consumers for Choice Page 2 of 2 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 Independent Expenditure Report filed with the Secretary of State (SOS) on October 29, 2012, disclosed expenditures totaling $27,803 for “design, production, & mailing of district mailer” opposing Ken Cooley, a candidate for Assembly, Eighth District, in the 2012 General Election. These expenditures were not reported on the Semi-annual Statement filed with the SOS for the period ending December 31, 2012. Records were not provided. Mr. Stoos stated that he doesn’t recall these expenditures being made. He further stated that he doesn’t have records of an additional mailer being sent, but he thought that the report was filed due to discussions for a possible second mailer that never made it to production. Activity for the period October 1 through October 20, 2012, was duplicated on the Semi-annual Statement filed with the SOS on January 25, 2013. The duplication resulted in a $35,000 overstatement of reported contributions received and a $27,888 overstatement of reported expenditures. Mr. Stoos did not provide comment. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Property Casualty Insurers Association of America Political Account I (1342334) 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee qualified as a general purpose committee on November 28, 2011, and was sponsored by the Property Casualty Insurance Association of America. The Committee terminated effective April 30, 2013. TREASURER: June T. Holmes Property Casualty Insurers Association of America Franchise Tax Board Audit Report – Property Casualty Insurers Association of America Political Account I Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 108,750 Total Expenditures: $ 108,750 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 Preelection Statement in paper format for the period ending May 19, 2012, due at the Secretary of State (SOS) on May 24, 2012, was filed 162 days late on November 2, 2012. In addition, the Semi-annual Statement in paper format for the period ending June 30, 2012, due at the SOS on July 31, 2012, was filed 94 days late on November 2, 2012. These statements were timely filed electronically. Statement Contributions Period Made Receipts Expenditures 01/01/12 – 05/19/12 $ 20,000 $ 21,000 $ 21,000 05/20/12 – 06/30/12 $ 0 $ 0 $ 0 Ms. Holmes did not provide comment. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Hispanic Chamber of Commerce Independent Expenditure Committee (1351612) January 1, 2012 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee qualified as a general purpose committee on October 2, 2012, and is sponsored by the California Hispanic Chamber of Commerce. TREASURER: J.Richard Eichman, CPA Franchise Tax Board Audit Report –California Hispanic Chamber of Commerce Independent Expenditure Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 68,000 Total Expenditures: $ 67,904 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. NONMONETARY CONTRIBUTIONS RECEIVED Nonmonetary contributions totaling $18,000 received from Reform California Now Independent Expenditure Committee were not disclosed on the initial Preelection Statement filed for the period October 1 through October 20, 2012. The nonmonetary contributions were for the use of State Senate District 27 polling data on October 2 and October 11, 2012. These contributions were reported on an amendment filed on November 13, 2012. Mr. Eichman stated that, due to server issues, his office did not receive notification of these contributions in a timely manner. He added that the amendment was filed as soon as possible after receiving the notification. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Leticia Perez Perez for Senate 2013 (1356258) January 1, 2013 through December 6, 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 January 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 20, 2013, and was controlled by Kern County Supervisor Leticia Perez, a candidate for State Senate, Sixteenth District, in the July 23, 2013 Special General Election. The Committee terminated effective December 6, 2013. TREASURER: Leticia Perez REPRESENTATIVE: Shawnda Deane Deane & Company Franchise Tax Board Audit Report – Leticia Perez/Perez for Senate 2013 Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 2,568,218 Total Expenditures: $ 2,595,607 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 Form 497 24-Hour Contribution Reports were not timely filed with the Secretary of State for four contributions received totaling $17,604. These reports were filed after the May 21, 2013 Special Primary Election. Reference Exhibit A In addition, a record of the date received was not maintained for a $4,100 contribution reported as received from DRIVE Committee on May 9, 2013. The lack of this record precluded the determination of whether the report filed on May 28, 2013, was timely. Reports were timely filed for 315 other contributions received totaling $2,486,914. Ms. Deane stated that a software glitch caused the late reporting of two of the contributions, while notification of a third contribution was not received until June 13, 2013, after the pertinent election. She added that she filed the reports as soon as she realized the omission and noted that a review process has been implemented to ensure this does not happen again. She further stated that the contributions reported late not only represent a very small amount in comparison with overall contributions received, but were also timely disclosed by the donors. Franchise Tax Board Audit Report – Leticia Perez/Perez for Senate 2013 Page 3 of 3 EXHIBIT A – FORM 497 24-HOUR CONTRIBUTION REPORTS NOT TIMELY FILED WITH THE SECRETARY OF STATE Date Name of Due Filed Days Received Contributor Amount Date Date Late 1. 04/30/13 International Union of Operating $ 4,300 05/02/13 06/13/13 42 * (1) Engineers 2. 05/09/13 Edison International 4,100 05/10/13 06/10/13 31 3. 05/09/13 Faculty for Our University’s 8,200 05/10/13 06/10/13 31 Future, A Committee Sponsored by the California Faculty Association 4. 05/19/13 Garcia for Assembly 2014 1,004 05/21/13 05/24/13 3 * Total: $ 17,604 * Nonmonetary contribution received. Report due within 48 hours. (1) Reported on the amended Preelection Statement filed on July 11, 2013, for the period ending May 4, 2013. Special Primary Election: 05/21/13 24-Hour Reporting Period: 03/08/13 – 05/21/13 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 January 30, 2015. CAMPAIGNS PERIOD COVERED 1. Californians Against Wasteful Spending (1352446) 01/01/12 – 12/31/12 2. California Alliance of Taxpayer Advocates Political Action Committee 01/01/12 – 12/31/12 (CATA PAC) (1345580) 3. California Taxpayers Advocate (1327218) 01/01/11 – 12/31/12 4. Californians for Truth in Labeling-Yes on 37, sponsored by the Center for 01/01/12 – 12/31/12 Food Safety Action Fund (1351240) 5. Committee to Defend Prop. 38, Sponsored by The Advancement Project 01/01/12 – 12/31/12 and Education Advocates, with Financial Support From Molly Munger and Stephen English (1352407) 6. Environmental Working Group Yes on 37 Committee (1352976) 01/01/12 – 12/21/12 7. Hispanic 100 (1247996) 01/01/11 – 12/31/12 8. International Association of Fire Fighters Opposed to the Special 01/01/12 – 12/31/12 Exemptions Act No on Measure 32 (1347975) 9. International Brotherhood of Electrical Workers Local 413 PAC (1319321) 01/01/11 – 12/31/12 NFINDEX 01/30/15 PAGE 1 of 2 CAMPAIGNS PERIOD COVERED 10. Los Angeles Police Protective League Issues PAC (1336580) 02/21/12 – 12/31/12 (formerly Los Angeles Police Protective League’s (LAPPL) Public Safety First Political Action Committee – No on 32) 11. MIEC Political Action Committee of California, sponsored by the Medical 01/01/11 – 12/31/12 Insurance Exchange of California (1323065) 12. Personal Insurance Federation of CA Agents & Employees PAC (1338487) 01/01/11 – 12/31/12 NFINDEX 01/30/15 PAGE 2 of 2 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Reclaim California’s Future – Yes on Prop. 30, No on Prop. 32 (1347688) 2. Yes on Prop. 30 — to Protect our Schools and Public Safety, a broad coalition of teachers, labor, business, law enforcement, and Governor Brown (1343257) (currently Yes on Props 1 and 2 a bipartisan coalition of business labor Republicans Democrats and Governor Brown) 3. Yes on 37 Lake County (1349283) 4. Yes on 40 – Hold Politicians Accountable (1321618) INDEX 02/27/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes on 40 – Hold Politicians Accountable (1321618) 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 February 27, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was a primarily formed ballot measure committee supporting Proposition 40 in the 2012 General Election. The Committee terminated effective April 9, 2014. TREASURER: Steven S. Lucas Nielsen Merksamer Parrinello Gross & Leoni LLP Franchise Tax Board Audit Report – Yes on 40 – Hold Politicians Accountable Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 593,618 Total Expenditures: $ 1,089,735 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 for a $253,119 nonmonetary contribution of stock received from Charles T. Munger, Jr. on July 27, 2012, was filed with the Secretary of State 28 days late on September 7, 2012. One other $5,000 Report was timely filed. Mr. Lucas stated that the Committee was not aware of the receipt of the stock until September 6, 2012. He explained that the Committee and its agents were not provided any notice (written or otherwise) from the Merrill Lynch office transferring the securities. Mr. Lucas further stated that as soon as the Committee became aware of the transfer, they promptly filed a report, well in advance of the due date of the related preelection statement. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes on Prop. 30 — to Protect our Schools and Public Safety, a broad coalition of teachers, labor, business, law enforcement, and Governor Brown (1343257) (currently Yes on Props 1 and 2 a bipartisan coalition of business labor Republicans Democrats and Governor Brown) 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 February 27, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on December 14, 2011, as a primarily formed ballot measure committee supporting Proposition 30 in the 2012 General Election. The Committee is controlled by Governor Edmund G. Brown, Jr. TREASURER: Rubeena Singh Franchise Tax Board Audit Report – Yes on Prop. 30 — to Protect our Schools and Public Safety, a broad coalition of teachers, labor, business, law enforcement, and Governor Brown Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 42,243,644 Total Expenditures: $ 39,641,034 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 $5,000 Reports were not filed with the Secretary of State for two contributions received totaling $1,546,427. These contributions were reported on the Preelection Statement filed on October 5, 2012, for the period ending September 30, 2012. $5,000 Reports were filed for 164 other contributions received totaling $9,289,752. Reference Exhibit A Ms. Singh stated that only two of the 166 contributions were not timely reported, but both were subsequently reported well before the election so the public was not deprived of any information. EXHIBIT A - $5,000 REPORTS NOT FILED WITH THE SECRETARY OF STATE Date Name of Contributor Received Amount 1. Californians Working Together to Restore and Protect 07/16/12 $ 1,531,427 Public Schools, Universities and Public Safety 2. California State Council of Service Employees 07/20/12 15,000 Issues Committee (SEIU) Total $ 1,546,427 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Reclaim California’s Future – Yes on Prop. 30, No on Prop. 32 (1347688) c/o Kaufman Legal Group 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 February 27, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on May 31, 2012, as a primarily formed ballot measure committee supporting Proposition 30 and opposing Proposition 32 in the 2012 General Election. The Committee terminated effective December 31, 2013. TREASURER: Anthony Thigpenn Kaufman Legal Group REPRESENTATIVE: Joseph A. Guardarrama Kaufman Legal Group Franchise Tax Board Audit Report – Reclaim California’s Future – Yes on Prop. 30, No on Prop. 32 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 81,518 Total Expenditures: $ 69,580 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. ACCRUED EXPENSES Accrued expenses totaling $22,191 were not disclosed on the initial Preelection Statements filed for the period July 1 through October 20, 2012. The expenses were reported when paid on the Semi- annual Statement filed for the period ending December 31, 2012. Amendments were filed on February 11, 2013, to correct the misreporting. Mr. Guardarrama stated that the Committee took reasonable steps to report its debts timely; however, a number of invoices were not timely provided by the vendors. Mr. Guardarrama further stated that amendments were filed once the Committee discovered the error. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes on 37 Lake County (1349283) January 1, 2012 through December 7, 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 February 27, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on July 27, 2012, as a primarily formed ballot measure committee supporting Proposition 37 in the 2012 General Election. The Committee terminated effective December 7, 2012. TREASURER: Linda Annelle Durham Franchise Tax Board Audit Report – Yes on 37 Lake County Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 24,877 Total Expenditures: $ 35,024 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. RECORDKEEPING Copies of contributors’ checks and/or duplicate deposit slips were not maintained for contributions received totaling $6,964. Bank statements and receipt journals were provided. For four of these contributions totaling $3,020, contributor response cards or envelopes were provided. Ms. Durham stated that she did not believe it was necessary to keep copies of the contributors’ checks since she maintained contributor envelopes, response cards, and receipts journals. Canceled checks were not maintained for expenditures made totaling $7,750. Invoices were not maintained for three of these expenditures totaling $554. Bank statements and a check register were provided. Ms. Durham stated that she did not believe it was necessary to keep copies of the canceled checks since she maintained bank statements, a check register, and a majority of the invoices. MONETARY CONTRIBUTIONS RECEIVED An $8,000 contribution received from Mark Squire on October 2, 2012, was not disclosed on the Preelection Statement filed for the period ending October 20, 2012. In addition, a major donor notification letter was not sent and an Election Cycle Report was not filed with the Secretary of State for this contribution. Ms. Durham stated that the lack of disclosure and notification was due to an inadvertent oversight. 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 27, 2015. CAMPAIGNS PERIOD COVERED 1. Californians Against Special Interests (1337891) 01/01/11 – 06/30/12 (formerly CALIFORNIANS AGAINST SPECIAL INTERESTS supported by Citizens Power Campaign, L. T. Smith, W. E. Bloomfield, C. Munger, Jr., Lincoln Club of OC, F. E. Baxter, T. Draper, B. W. Hughes, Jr., Protect Prop 13, and R. J. Riordan) 2. Californians for Clean Energy and Jobs, sponsored by environmental 07/01/11 – 12/31/12 organizations and business for clean energy and jobs (1324059) (formerly Californians for Clean Energy and Jobs, sponsored by environmental organizations and business for clean energy and jobs – Yes on 39) 3. Fresno Police Officers Association Political Action Committee (861499) 07/01/12 – 12/31/12 4. Northern California Chapter, National Electrical Contractors Association 01/01/11 – 12/31/12 Political Action Committee (960734) 5. Solar Energy Industries Association California PAC (1327739) 01/01/11 – 12/31/12 6. Working Families for our Future and Better Schools Yes on 30, Sponsored 01/01/12 – 12/31/12 and Major Funding by California State Council of Service Employees Issues Committee (1351817) NFINDEX 02/27/15 PAGE 1 of 1 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. 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) AMENDED AUDIT REPORT 2. Residents for Good Government (1251809) 3. Yes on 30 to Save Our Schools & No on 32 to Stop Campaign Finance Loopholes for Corporate Interests, Sponsored by Good Jobs Safe Communities LA (1349099) 4. Vote Yes on 35: Stop Human Trafficking in CA, a coalition of survivors, children & human rights advocates, law enforcement & community groups, Sponsored by CA Against Slavery and Safer CA Foundation (1321216) INDEX 03/30/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Residents for Good Government (1251809) c/o David L. Gould Company 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 March 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURER: David L. Gould David L. Gould Company Franchise Tax Board Audit Report – Residents for Good Government Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 42,000 Total Expenditures: $ 56,830 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 Independent Expenditure Reports were not filed with the Secretary of State (SOS) within 24 hours for three independent expenditures totaling $13,646 made in support of Rudy Bermudez. Reference Exhibit A In addition, a Supplemental Independent Expenditure Report was not filed with the SOS for the period January 1 through May 19, 2012, for these independent expenditures made. Mr. Gould stated that these errors were inadvertent. EXHIBIT A – INDEPENDENT EXPENDITURE REPORTS NOT FILED WITHIN 24 HOURS Date Date Days Made Amount Filed Late 1. 03/27/12 $ 6,277 04/30/12 33 2. 04/10/12 2,890 04/30/12 19 3. 04/11/12 4,479 04/30/12 18 Total $ 13,646 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 March 30, 2015. PURPOSE OF AMENDED REPORT This amended audit report supersedes the report issued on November 26, 2014, and is being issued because an error was identified with the amount stated on the prior audit report for the contribution received from Wal-Mart Stores, Inc. on February 21, 2012. The correct amount of the contribution received is $50,000. 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. Franchise Tax Board Audit Report – California Retailers Association Issues Committee Page 2 of 2 TREASURER: Thomas S. Knox Knox Lemmon & Anapolsky, LLP 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 $50,000 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 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Vote Yes on 35: Stop Human Trafficking in CA, a coalition of survivors, children & human rights advocates, law enforcement & community groups, Sponsored by CA Against Slavery and Safer CA Foundation (1321216) c/o Padilla & Associates 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 March 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was a primarily formed ballot measure committee supporting Proposition 35 in the 2012 General Election. The Committee was sponsored by California Against Slavery and Safer California Foundation. The Committee terminated effective April 30, 2013. TREASURERS: Jane Leiderman Padilla & Associates Karen Yee (09/08/09 – 11/20/11) Franchise Tax Board Audit Report – Vote Yes on 35: Stop Human Trafficking in CA, a coalition of survivors, children & human rights advocates, law enforcement & community groups, Sponsored by CA Against Slavery and Safer CA Foundation Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 2,915,998 Total Expenditures: $ 2,950,966 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. RECORDKEEPING Receipts and/or invoices were not maintained for expenditures made totaling $58,590. Of this amount, $2,596 was paid by checks, which were not maintained. The rest of the expenditures were made via debit card purchases. Bank statements were provided. Copies of contributors’ checks or credit card authorization forms and duplicate deposit slips were not maintained for contributions received totaling $66,045. In addition, valuation letters or invoices for three nonmonetary contributions totaling $1,366 were not maintained. Ms. Leiderman stated that records for the year 2011, before she became treasurer, were lost. 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 to Save Our Schools & No on 32 to Stop Campaign Finance Loopholes for Corporate Interests, Sponsored by Good Jobs Safe Communities LA (1349099) 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 March 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on July 6, 2012, as a primarily formed ballot measure committee supporting Proposition 30 and opposing Proposition 32 in the 2012 General Election. The Committee was sponsored by Good Jobs Safe Communities LA. The Committee terminated effective June 29, 2014. TREASURERS: Noyan Eyigor Service Employees International Union Gail Gabler (07/06/12 – 01/29/14) Good Jobs Safe Communities LA Franchise Tax Board Audit Report – Yes on 30 to Save Our Schools & No on 32 to Stop Campaign Finance Loopholes for Corporate Interests, Sponsored by Good Jobs Safe Communities LA Page 2 of 2 REPRESENTATIVE: Andy Lim Sed Quaere, LP FINANCIAL ACTIVITY Total Contributions Received: $ 887,156 Total Expenditures: $ 877,865 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 $5,000 Reports were not filed with the Secretary of State for two contributions received totaling $66,866. No other $5,000 Reports were required. Date Name of Contributor Received Amount Service Employees International Union 11/16/12 $ 6,366 * California State Council of Service Employees Issues Committee 12/18/12 60,500 Total $ 66,866 * Nonmonetary contribution received Mr. Lim stated that the reports were not filed due to miscommunications and the reduction of the staff after the election. He stated that the Committee and staff recognize the importance of timely and accurate disclosure, and strive to comply with the reporting requirements. 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 March 30, 2015. CAMPAIGNS PERIOD COVERED 1. American Beverage Association California PAC (Non-Profit 501(c)(6)) 01/01/12 – 12/31/12 (1344506) (formerly American Beverage Association California PAC) 2. California Nurses Association Initiative Political Action Committee 07/01/12 – 12/31/12 (941597) (formerly California Nurses Association Initiative Political Action Committee (Yes on 30 and No on 32)) 3. Californians for Good Schools & Good Jobs (1352702) 01/01/12 – 12/31/12 4. Citizen Power Campaign (1322497) 01/01/11 – 03/27/12 (formerly Citizen Power Campaign Supported by the Lincoln Club of Orange County and Californians for Paycheck Protection) 5. Mi Familia Vota – Yes on 30 and 39 for Tax Fairness and No on 32 to Stop 01/01/12 – 12/31/12 Special Exemptions for Corporate Political Spending, sponsored by the California State Council of Service Employees (1350885) 6. RPM International Inc Manufacturing in America PAC DBA RPM 01/01/11 – 12/31/12 Manufacturing in America PAC (1339212) NFINDEX 03/30/15 PAGE 1 of 2 CAMPAIGNS PERIOD COVERED 7. Southern California Fund (1352262) 01/01/12 – 12/31/12 8. Working for Working Americans Sponsored by United Brotherhood of 01/01/11 – 12/31/12 Carpenters (MPO) (1332378) 9. Xerox Corporation Political Action Committee (XPAC) (1352729) 01/01/12 – 12/31/12 NFINDEX 03/30/15 PAGE 2 of 2 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Dennis DeYoung DeYoung for Assembly 2013 (1356406) 2. No on 29 – Californians Against Out-of-Control Taxes and Spending. Major Funding by Philip Morris USA and R.J. Reynolds Tobacco Company, with a Coalition of Taxpayers, Small Businesses, Law Enforcement and Labor (1336203) INDEX 04/30/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: No on 29 - Californians Against Out-of-Control Taxes and Spending. Major Funding by Philip Morris USA and R.J. Reynolds Tobacco Company, with a Coalition of Taxpayers, Small Businesses, Law Enforcement and Labor (1336203) January 1, 2011 through June 30, 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 April 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 3, 2011, as a primarily formed ballot measure committee opposing Proposition 29 in the 2012 Presidential Primary Election. The Committee terminated effective June 30, 2014. TREASURER: Vigo G. Nielsen, Jr. Nielsen Merksamer Parrinello Gross & Leoni LLP Franchise Tax Board Audit Report – No on 29 - Californians Against Out-of-Control Taxes and Spending. Major Funding by Philip Morris USA and R.J. Reynolds Tobacco Company, with a Coalition of Taxpayers, Small Businesses, Law Enforcement and Labor Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 47,724,244 Total Expenditures: $ 47,596,253 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. ACCRUED EXPENSES Accrued expenses totaling $103,553 were not disclosed prior to the election on the initial Preelection Statement for the period March 18 through May 19, 2012. Of this amount, $81,778 was disclosed on an amendment filed June 6, 2012, and $21,185 on an amendment filed on August 1, 2012. Accrued expenses totaling $1,178,408 were reported prior to the election. Mr. Nielson stated that the accrued expenses were not timely disclosed because he was not informed of the expenses until after the Preelection Statement was due to be filed at the Secretary of State. He added that amendments were promptly filed to incorporate the missing information, that most of these vendors had been disclosed on prior campaign statements, and that the expenses represented a small fraction of the Committee’s total expenditures. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Dennis DeYoung DeYoung for Assembly 2013 (1356406) c/o Financial West Group January 1, 2013 through October 11, 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 April 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on July 9, 2013, and was controlled by Dennis DeYoung, a candidate for Assembly, Forty-fifth District, in the September 17, 2013 Special Primary Election. The Committee terminated effective October 11, 2013. TREASURER: Dennis DeYoung Franchise Tax Board Audit Report – Dennis DeYoung/DeYoung for Assembly 2013 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 8,396 Total Expenditures: $ 8,396 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. Period Receipts Expenditures 01/01/13 – 08/03/13 $ 75,550 $ 8,396 08/04/13 – 08/31/13 $ 450 $ 0 The activity was reported on the Termination Statement filed on October 17, 2013 for the period July 1 through October 11, 2013. In addition, a $75,000 loan received from the candidate on July 9, 2013, was reported on a Form 497 24-Hour Contribution Report filed on July 12, 2013. Mr. DeYoung did not provide a 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 April 30, 2015. CAMPAIGNS PERIOD COVERED 1. Farmers Group, Inc. Employees and Agents PAC – Small Contributor 01/01/11 – 12/31/12 Committee (1343619) 2. Good Jobs Los Angeles Committee to Support the Schools and Public 01/01/12 – 06/30/12 Safety Act of 2012 (1348512) 3. Pasadena Firefighters Local 809 Issues (1322884) 01/01/11 – 12/31/12 4. Yes on 42, The Public’s Right to Know Act, Sponsored by Firefighters & 01/01/14 – 06/30/14 Building Trades Organizations (1365686) NFINDEX 04/30/15 PAGE 1 of 1 POLITICAL REFORM AUDIT REPORTS State Campaigns Republican Central Committee of San Luis Obispo County (841621) INDEX 05/29/15 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, 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 May 29, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose political party committee. TREASURERS: Robert Huth Patricia D. Smith (02/17/11 – 01/21/13) Danielle Duboff (06/09/10 – 02/16/11) 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: $ 4,136,705 Total Expenditures: $ 4,141,937 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. 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 Preelection Statement filed for the period January 1 through April 16, 2011, required in connection with the Special Election held on May 3, 2011, was not timely filed with the Secretary of State (SOS). The statement, due on April 21, 2011, was filed in paper format 102 days late on August 1, 2011, and was filed in electronic format 70 days late on June 30, 2011. Contributions received and expenditures made totaled $10,702 and $3,031, respectively. No contributions were made. Late Contribution Reports (LCRs) were not filed or were not timely filed with the SOS for three contributions received totaling $10,072. LCRs were timely filed for 37 other contributions received totaling $452,500. Reference Exhibit A An LCR was not filed with the SOS for a $5,000 nonmonetary contribution made to George Plescia for Senate 2012 on October 30, 2012. In addition, records were not maintained to verify the date consulting services were provided for three nonmonetary contributions made totaling $11,275. The lack of these records precluded the determination of whether LCRs were required to be filed for these three contributions made. Reference Exhibit B Franchise Tax Board Audit Report – Republican Central Committee of San Luis Obispo County Page 3 of 4 SUMMARY OF EXPENDITURES A $150,000 contribution made to Bill Berryhill for Senate 2012 on October 10, 2012, was not disclosed on the Summary of Expenditures, Schedule D, of the Preelection Statement filed for the period October 1 through October 20, 2012. The contribution was reported as an expenditure on Schedule E of the Preelection Statement. REPRESENTATIVE’S COMMENT Mr. Burch stated that the Committee made significant strides in timely and accurately filing reports and statements since the prior audit. He added that the Committee hired a professional treasury service to be more compliant with the requirements. LIST OF EXHIBITS EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED OR NOT TIMELY FILED FOR CONTRIBUTIONS RECEIVED EXHIBIT B – RECORD OF DATE NONMONETARY CONTRIBUTION MADE NOT MAINTAINED Franchise Tax Board Audit Report – Republican Central Committee of San Luis Obispo County Page 4 of 4 EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED OR NOT TIMELY FILED FOR CONTRIBUTIONS RECEIVED Date Date Days Received Contributor Amount Filed Late 1. 03/02/11 Friends of Blakeslee 2008 $ 8,052 06/30/11 119 * 2. 04/27/11 Capitol Consulting and Public Relations 1,000 06/30/11 63 3. 11/01/12 Paso Robles Republican Women Federated 1,020 - - Total $ 10,072 * Included in the Fair Political Practices Commission Stipulation, Decision and Order No. 11/441, approved on September 13, 2012. EXHIBIT B – RECORD OF DATE NONMONETARY CONTRIBUTION MADE NOT MAINTAINED Date Paid Recipient Amount 1. 06/06/12 Jon McQuiston for 32nd Assembly 2012 $ 1,775 2. 11/08/12 Matthew Lin for Assembly 2012 7,500 3. 11/15/12 Peter Tateishi for Asembly 2012 2,000 $ 11,275 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 May 29, 2015. CAMPAIGNS PERIOD COVERED 1. Alliance for a Better California, sponsored by Working Families and Labor 01/01/11 – 12/31/12 Organizations (1340076) (formerly No on 32, Stop corporate special exemptions from campaign finance rules, sponsored by working families, John A. Perez and labor organizations) 2. American Federation of State, County & Municipal Employees-Council 57 01/01/11 – 12/31/12 PAC (1313474) 3. Association of Orange County Deputy Sheriffs Issues Committee (non-profit 01/01/11 – 12/31/12 501(c) 5) (1308278) 4. Californians Against Unaccountable Taxes, Sponsored by R.J. Reynolds 07/01/11 – 05/07/12 Tobacco Company (1286420) 5. Clean Energy Jobs Coalition Committee (1344009) 01/01/12 – 12/31/12 (formerly Yes on 39 – Californians to Close the Out-of-State Corporate Tax Loophole) NFINDEX 05/29/15 PAGE 1 of 2 CAMPAIGNS PERIOD COVERED 6. Golden California Committee sponsored by the California State Council of 01/01/11 – 06/30/12 Service Employees (1339150) (formerly Golden California Committee, a Committee to Oppose Donnelly for State Assembly in 2012, sponsored by the California State Council of Service Employees International Union) 7. Holly J. Mitchell 01/01/13 – 12/31/13 Holly J. Mitchell for Senate 2013 (1358812) 8. Freddie Rodriguez Rodriguez for Assembly 2013 (1357971) 01/01/13 – 12/31/13 9. Rodriguez for Assembly 2014 (1354975) 01/01/13 – 12/31/13 10. Service Employees International Union Local 1021 Issues PAC (1296947) 10/21/12 – 12/31/12 11. Sheet Metal Workers’ International Association Local Union No. 104 Issues 01/01/12 – 12/31/12 Committee (1351785) 12. Solid Waste Association of Orange County PAC (1255640) 01/01/11 – 12/31/12 13. Spirit of Democracy California (1346379) 01/01/12 – 12/31/12 14. Sycuan Citizens for Good Government (1320014) 01/01/12 – 12/31/12 NFINDEX 05/29/15 PAGE 2 of 2 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Tehama County Republican Central Committee (744768) 2. Norma J. Torres Torres for Senate 2013 (1354389) 3. James Andrew “Andy” Vidak Vidak for Senate 2013 (1356181) INDEX 06/30/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Tehama County Republican Central Committee (744768) 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose political party committee. TREASURERS: Linda Alston Roger J. Marsh (02/25/09 – 01/22/13) Franchise Tax Board Audit Report – Tehama County Republican Central Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 64,189 Total Expenditures: $ 62,750 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 information for payments totaling $29,008 made by Gilliard, Blanning & Associates, Inc. was not disclosed. The subvendors provided mail and radio advertising. No other subvendor information was required to be reported. Ms. Alston stated that the payments to Gilliard, Blanning & Associates, Inc. were reported on the campaign statements; however, subvendor information disclosure forms were not included because the Committee was unaware of the reporting requirements. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Norma J. Torres Torres for Senate 2013 (1354389) January 1, 2013 through January 22, 2014 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 June 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on January 11, 2013, and was controlled by current Congresswoman Norma J. Torres, Thirty-fifth District. Ms. Torres was elected to the State Senate, Thirty-second District, in the May 14, 2013, Special General Election. Prior to election to the State Senate, Ms. Torres represented the Fifty-second Assembly District. The Committee terminated effective January 22, 2014. TREASURER: Yolanda Miranda Yolanda Miranda and Associates, Inc. Franchise Tax Board Audit Report – Norma J. Torres/Torres for Senate 2013 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 848,334 Total Expenditures: $ 856,331 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 Contributions raised after the Special General Election exceeded the Committee’s net debt by $4,722. The excess amount raised was used to pay $3,722 of expenses for swearing-in events and to make a $1,000 contribution to the Los Angeles County Democratic Party on December 31, 2013. Ms. Miranda stated that she was unaware these types of expenses could not be paid from the campaign bank account with funds raised after the election. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: James Andrew “Andy” Vidak Vidak for Senate 2013 (1356181) 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 June 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on March 13, 2013, and was controlled by State Senator James Andrew “Andy” Vidak, Fourteenth District. Mr. Vidak was elected to the State Senate, Sixteenth District in the Special General Election held on July 23, 2013, and was elected to the redistricted Fourteenth District in the 2014 General Election. The Committee terminated effective January 27, 2015. TREASURER: James Andrew “Andy” Vidak REPRESENTATIVE: Kelly Lawler KAL Group Franchise Tax Board Audit Report – James Andrew “Andy” Vidak/Vidak for Senate 2013 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 2,219,239 Total Expenditures: $ 2,202,669 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. RECORDKEEPING Records of the dates goods or services were received were not maintained for nonmonetary contributions totaling $31,794 reported as received from Stanislaus Republican Central Committee on and after the day of the election. The contributions were consulting and online ads. The lack of records precluded the determination of whether Form 497 Contribution Reports filed on July 23 and August 8, 2013, were timely filed. Reports were timely filed for 425 other contributions received totaling $1,842,424. Ms. Lawler stated that the Committee reported the nonmonetary contributions as soon as the information was provided by the contributor. She also stated that she has already taken steps to improve the system for the future. 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 June 30, 2015. CAMPAIGNS PERIOD COVERED 1. California Calls Action Fund: A Coalition of Social Justice Organizations 01/01/12 – 12/31/12 for Prop. 30 and Against Prop. 32 (1344800) 2. California Coalition for Public Higher Education Issues Committee 07/01/12 – 12/31/12 (1337625) (formerly California Coalition for Public Higher Education Issues Committee – Yes on Prop. 30) 3. California Coalition for Public Higher Education Political Action Committee 01/01/11 – 12/31/12 (1337629) 4. Californians for Fiscal Accountability and Responsibility, sponsored by 01/01/11 – 12/31/12 dentists, physicians, health care workers, REALTORS. and school employees (1339260) 5. Los Angeles Police Protective League Independent Expenditure Committee 01/01/11 – 12/31/12 (1319104) (formerly California Law and Order Independent Expenditure Committee Sponsored by the Los Angeles Police Protective League) 6. Planned Parenthood of Orange and San Bernardino Counties’ Community 01/01/11 – 12/31/12 Action Fund PAC (1282464) NFINDEX 06/30/15 PAGE 1 of 2 CAMPAIGNS PERIOD COVERED 7. Service Employees International Union Local 521 Independent Expenditure 01/01/11 – 12/31/12 Committee (1297707) 8. Service Employees International Union United Service Workers West 01/01/11 – 12/31/12 (SEIU USWW) Candidate PAC (1278808) 9. Torres for Assembly 2012 (1333864) 01/01/13 – 04/27/13 10. Torres for Senate 2014 (1350311) 01/01/13 – 06/30/13 11. Working Californians Issues Committee, Supported by Labor Unions 07/01/12 – 12/31/12 (1289844) (formerly Working Californians to Oppose Prop. 32, a Coalition of Labor Organizations, Working Men & Women) NFINDEX 06/30/15 PAGE 2 of 2 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. San Diego County Democratic Party (State Acct.) (741906) 2. Yes on 38 – More Money for Our Local Schools, Not Sacramento. Endorsed by the CA State PTA, school districts, education advocates and the Advancement Project, with financial support from Molly Munger (1343629) (currently Our Children, Our Future CA) INDEX 07/31/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: San Diego County Democratic Party (State Acct.) (741906) 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose political party committee. TREASURER: Xavier R. Martinez Martinez & Associates, Inc. Franchise Tax Board Audit Report – San Diego County Democratic Party (State Acct.) Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 2,070,173 Total Expenditures: $ 2,018,113 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 four contributions made totaling $26,734. In addition, three other contributions made to Bob Filner for Mayor 2012 were understated by $10,877 on LCRs filed. LCRs were filed for 119 other contributions made totaling $931,246. Reference Exhibit A and Exhibit B LCRs were not filed or not timely filed with the SOS for five contributions received totaling $12,478. LCRs were filed for 91 contributions received totaling $485,016. Reference Exhibit C TREASURER’S COMMENT Mr. Martinez stated that he tried his best to comply with the requirements. He added that the supporting documentation was first sent to the Committee’s office and occasionally was not sent to him on a timely basis. LIST OF EXHIBITS EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE FOR CONTRIBUTIONS MADE EXHIBIT B – CONTRIBUTIONS MADE TO BOB FILNER FOR MAYOR 2012 UNDERSTATED ON LATE CONTRIBUTION REPORTS FILED WITH THE SECRETARY OF STATE EXHIBIT C – LATE CONTRIBUTION REPORTS NOT FILED OR NOT TIMELY FILED WITH THE SECRETARY OF STATE FOR CONTRIBUTIONS RECEIVED Franchise Tax Board Audit Report – San Diego County Democratic Party (State Acct.) Page 3 of 3 EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE FOR CONTRIBUTIONS MADE Date Made Recipient Amount 1. 05/29/12 Mat Kostrinsky for City Council 2012 $ 1,234 (1) 2. 05/30/12 Mat Kostrinsky for City Council 2012 14,500 3. 05/31/12 Mat Kostrinsky for City Council 2012 6,000 4. 06/03/12 Bob Filner for Mayor 2012 5,000 Total $ 26,734 Nonmonetary contribution (1) EXHIBIT B – CONTRIBUTIONS MADE TO BOB FILNER FOR MAYOR 2012 UNDERSTATED ON LATE CONTRIBUTION REPORTS FILED WITH THE SECRETARY OF STATE Date Made Understatement 1. 05/30/12 $ 3,600 2. 05/31/12 3,000 3. 06/04/12 4,277 (1) Total $ 10,877 Nonmonetary contribution (1) EXHIBIT C– LATE CONTRIBUTION REPORTS NOT FILED OR NOT TIMELY FILED WITH THE SECRETARY OF STATE FOR CONTRIBUTIONS RECEIVED Date Date Days Received Name of Contributor Amount Filed Late 1. 05/21/12 Friends of Christine Kehoe for Assembly 2016 $ 5,000 -- 2. 05/31/12 Rancho North Coast Democratic Club 1,916 (2) --- 3. 05/31/12 Rancho Santa Fe Democratic Club 1,000 -- (2) 4. 10/27/12 International Brotherhood of Electrical Workers Local 569 3,300 11/05/12 7 (1) 5. 12/31/12 Democratic State Central Committee of Calif. (State Acct.) 1,262 01/08/13 6 Total $ 12,478 Nonmonetary contribution (1) Received through intermediary North County Unity (2) POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes on 38 – More Money for Our Local Schools, Not Sacramento. Endorsed by the CA State PTA, school districts, education advocates and the Advancement Project, with financial support from Molly Munger (1343629) (currently Our Children, Our Future CA) 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 July 31, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on December 14, 2011, as a primarily formed ballot measure committee supporting Proposition 38 in the 2012 General Election. This Committee is sponsored by the Advancement Project. TREASURER: Stephen R. English Jonathan S. Fuhrman REPRESENTATIVE: Franchise Tax Board Audit Report – Yes on 38 – More Money for Our Local Schools, Not Sacramento. Endorsed by the CA State PTA, school districts, education advocates and the Advancement Project, with financial support from Molly Munger Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 33,200,698 Total Expenditures: $ 33,370,453 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. ACCRUED EXPENSES Expenses totaling $284,555 were not reported as accrued expenses on the campaign statements filed for the period April 1 through October 20, 2012; instead, they were reported as current expenses when paid. Of this amount, $83,620 was reported after the election on the Semi-annual Statement filed for the period ending December 31, 2012. The balance, $200,935, accrued during the period ending September 30, 2012, was disclosed on the Preelection Statement filed for the period ending October 20, 2012. Other expenses totaling $387,364 accrued prior to the election, were timely reported. Mr. Fuhrman stated that a number of the bills were received after the billing period during which the services were rendered and he had no way of knowing what bills were in transit because for some it took time for the vendors’ staff to determine the proper billing amounts. He further stated that the bills were paid on receipt. 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 July 31, 2015. CAMPAIGNS PERIOD COVERED 1. American Federation of State, County & Municipal Employees – Council 01/01/11 – 12/31/12 57 Issues PAC (1338455) 2. California Permanente Medical Groups PAC (This PAC is not affiliated with 01/01/12 – 12/31/12 Kaiser Foundation Health Plan, Inc. or Kaiser Foundation Hospitals.) (1349508) 3. California Works: Speaker Toni Atkins Ballot Measure Committee 03/18/14 – 06/30/14 (1357909) (formerly California Works: Yes on Prop. 41 for Veterans’ Housing, supported by Speaker Toni Atkins Ballot Measure Committee.) 4. Californians Against Identity Theft and Ballot Fraud, supported by labor 01/01/11 – 02/16/12 organizations (1340282) 5. Jeffrey Ebenstein Jeff Ebenstein for Assembly 2013 (1358814) 01/01/13 – 12/31/13 Jeff Ebenstein for Assembly 2014 (1354442) NFINDEX 07/31/15 PAGE 1 of 2 CAMPAIGNS PERIOD COVERED 6. Organic Consumer Organizations’ Committee for the Right to Know About 01/01/11 – 12/31/12 GMOs – Yes on Prop. 37 (1346175) 7. Tulare County Medical Society Political Action Committee (1307752) 01/01/11 – 12/31/12 8. Larry Walker Walker for State Senate 2013 (1354086) 01/01/12 – 06/30/13 9. Yolo County Democratic Central Committee State Account (1308176) 01/01/11 – 12/31/12 NFINDEX 07/31/15 PAGE 2 of 2 POLITICAL REFORM AUDIT REPORT State Campaign San Joaquin County Republican Central Committee/California Republican Victory Fund (742270) INDEX 08/31/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: San Joaquin County Republican Central Committee/California Republican Victory Fund (742270) 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 August 31, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The committee is a general purpose political party committee. TREASURERS: Charles R. Roots Louis G. Lemos (06/10/08 - 02/01/15) Franchise Tax Board Audit Report – San Joaquin County Republican Central Committee/California Republican Victory Fund Page 2 of 2 REPRESENTATIVE: Thomas E. Montgomery III FINANCIAL ACTIVITY Total Contributions Received: $ 99,670 Total Expenditures: $ 87,192 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 for the period November 25 through December 22, 2012, due at the Secretary of State on December 27, 2012, was filed 35 days late on January 31, 2013. This filing was required since contributions totaling $6,000 were made during the preelection period for the Senate District 4 Special General Election held on January 8, 2013. Receipts and expenditures for the period totaled $0 and $14,589, respectively. Mr. Montgomery stated that he was out of the office at the time the preelection statement was due because he underwent surgery on January 1, 2013, and was unaware of the deadline. He stated that the statement was filed when he returned to work about a month later. MONETARY CONTRIBUTIONS RECEIVED A $50,000 contribution received from Re-Elect Bill Emmerson for Senate 2012 on October 22, 2012, and deposited into an “all purpose” bank account, exceeded the contribution limit by $17,500. In addition, $7,620 of the excess was used to make a $40,000 contribution to Bill Berryhill for Senate 2012 on October 29, 2012. Mr. Montgomery stated that the deposit of the excess funds was an oversight and he learned of the error during the audit. 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 August 31, 2015. CAMPAIGNS PERIOD COVERED 1. California Charter Schools Association Advocates Issues Committee 01/01/11 – 12/31/12 (1343062) 2. California State University Employees Union Issues PAC (1347106) 01/01/12 – 12/31/12 3. Los Angeles County Democratic Party-Issues and Advocacy Committee 07/01/11 – 12/31/12 (744554) NFINDEX 08/31/15 PAGE 1 of 1 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. California RoofPAC (1277668) 2. Consumer Advocates for Safe Food and Water, Sponsored by Food & Water Watch (1346493) 3. Humane Society Legislative Fund (1322539) 4. Liberty Mutual Insurance Company PAC (1337192) 5. Jason A. Rothman Rothman for Assembly 2013 (1358028) 6. United Public Employees Political Action Committee (1306273) 7. Dr. Shirley N. Weber Dr. Weber for Assembly 2014 (1354184) INDEX 09/30/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California RoofPAC (1277668) 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the Roofing Contractors Association of California. TREASURERS: Rex Souders Tecta America Southern California, Inc. Steve Reardon (01/18/10 – 01/30/13) Enterprise Roofing Service, Inc. Franchise Tax Board Audit Report – California RoofPAC Page 2 of 3 REPRESENTATIVE: Marc Connerly Roofing Contractors Association of California FINANCIAL ACTIVITY Total Contributions Received: $ 23,815 Total Expenditures: $ 34,743 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 (SOS) for the periods ending September 30 and October 20, 2012. The activity for these periods was disclosed on the Semi- annual Statement filed for the period July 1 through December 31, 2012. Contributions Period Made Receipts Expenditures 07/01/12 – 09/30/12 $ 1,000 $ 0 $ 1,000 10/01/12 – 10/20/12 $ 3,000 $ 0 $ 3,000 A similar finding was noted on an audit report issued on April 30, 2013. Late Contribution Reports (LCRs) were not filed with the SOS for ten contributions made totaling $10,000. No other LCRs were required to be filed. A similar finding was noted on an audit report issued on April 30, 2013. Reference Exhibit A REPRESENTATIVE’S COMMENT Mr. Connerly stated that the Committee became aware of the filing requirements during the prior audit and has since made internal changes. Franchise Tax Board Audit Report – California RoofPAC Page 3 of 3 EXHIBIT A – LATE CONTRIBUTION REPORTS NOT FILED WITH THE SECRETARY OF STATE Date Recipient Amount 1. 05/23/12 Craig Huey For Assembly $ 1,000 2. 10/29/12 Bill Batey for Assembly 2012 1,000 3. 10/29/12 Bill Berryhill for State Senate 2012 1,000 4. 10/29/12 Ted Gaines for Senate 2012 1,000 5. 10/29/12 Joe Gardner for State Assembly 1,000 6. 10/29/12 Dr. Matthew Lin for Assembly 2012 1,000 7. 10/29/12 Jeff Miller for Senate 2012 1,000 8. 10/29/12 Pedro Rios for State Assembly 2012 1,000 9. 10/29/12 Mike Stoker for State Senate 2012 1,000 10. 10/29/12 Peter Tateishi for Assembly 2012 1,000 Total $ 10,000 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 l AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: United Public Employees Political Action Committee (1306273) 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURER: Danette Shipley c/o Keeslar & Associates Government Relations REPRESENTATIVE: Karen Keeslar Keeslar & Associates Government Relations Franchise Tax Board Audit Report – United Public Employees Political Action Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 29,375 Total Expenditures: $ 30,360 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 for the period ending October 20, 2012, was not filed with the Secretary of State (SOS). Three contributions totaling $1,500 were made on October 17, 2012. Receipts and expenditures for the period totaled $4,675 and $1,500, respectively. The activity for this period was disclosed on the Semi-annual Statement filed for the period ending December 31, 2012. A Ballot Measure Contribution Report was not filed with the SOS for a $15,000 contribution made to Alliance for a Better California 2012, No on Paycheck Deception. At the time of the contribution, the recipient was a committee primarily formed to oppose Proposition 32. There were no other reports required to be filed. REPRESENTATIVE’S COMMENT Ms. Keeslar stated that Committee personnel did not understand the filing requirements. She added that internal procedures have been updated to avoid these types of errors 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: Humane Society Legislative Fund (1322539) 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by The Humane Society. TREASURER: G.Thomas Waite III The Humane Society ASSISTANT TREASURER: Sara Amundson The Humane Society Franchise Tax Board Audit Report – Humane Society Legislative Fund Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 10,355 Total Expenditures: $ 20,500 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. CONTRIBUTIONS AND INDEPENDENT EXPENDITURES MADE A $10,000 contribution made to the California Democratic Party on November 1, 2012, and the contribution(s) received for making this contribution, were not disclosed on the Semi-annual Statement filed for the period ending December 31, 2012. The contribution made was disclosed on a Late Contribution Report filed on November 2, 2012, and on the Supplemental Independent Expenditure Report (SIER) (Form 465) filed on January 30, 2013. Eighteen other contributions totaling $30,500 made during the periods ending September 30 and October 20, 2012, were not reported as expenditures on the Schedules E of the campaign statements. These contributions were reported on the Schedules D of the campaign statements. Independent expenditures made in support of two candidates and the contributions received for making these expenditures were not disclosed on the Semi-annual Statement filed for the period ending December 31, 2012. These expenditures were disclosed on Late Independent Expenditure Reports (LIERs) and the $7,542 expenditure was also reported on the SIER (Form 465) filed on January 30, 2013. Records supporting the dates the independent expenditures were made were not maintained. Date Date Candidate LIER Paid Supported Amount Filed 1. 11/02/12 Paul Fong AD 28 $ 2,500 11/02/12 2. 11/05/12 Fran Pavley SD 27 7,542 10/26/12 Total $ 10,042 Franchise Tax Board Audit Report – Humane Society Legislative Fund Page 3 of 3 Ms. Amundson stated that the activity was disclosed on the Late Contribution Report and Late Independent Expenditure Reports. She added that she believed that the instructions did not clearly indicate that the activity needed to be reported again on the campaign statements. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Liberty Mutual Insurance Company PAC (1337192) 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on April 8, 2011, as a general purpose committee. The Committee is sponsored by Liberty Mutual Insurance Company. TREASURER: Laurance Yahia Liberty Mutual Insurance Company REPRESENTATIVE: Brian Monteiro Liberty Mutual Insurance Company Franchise Tax Board Audit Report – Liberty Mutual Insurance Company PAC Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 85,901 Total Expenditures: $ 95,401 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 in paper format with the Secretary of State. The statements were timely filed in electronic format. Statement Contributions Period Receipts Made 07/01/12 - 09/30/12 $ 2,500 $ 2,500 10/01/12 - 10/20/12 9,500 9,500 Total $ 12,000 $ 12,000 Mr. Monteiro stated that the hard copies were mailed and may have been lost. He added that in the future, the PAC filings (paper version) will be sent overnight with a tracking number. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Consumer Advocates for Safe Food and Water, Sponsored by Food & Water Watch (1346493) October 1, 2012 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Food & Water Watch. TREASURERS: James R. Sutton The Sutton Law Firm Jesse Andrew Mainardi (10/02/12 - 03/09/14) Franchise Tax Board Audit Report – Consumer Advocates for Safe Food and Water, Sponsored by Food & Water Watch Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 356,658 Total Expenditures: $ 493,562 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 information for payments to Fortune Media, Inc. totaling $303,000 was not disclosed on the Semi-annual Statement filed for the period ending December 31, 2012. The subvendors provided television advertisement. As a result of the audit, an amendment was filed on April 30, 2015, to report subvendor information totaling $292,500. Mr. Sutton stated that since the invoice from the media buying firm did not refer to any television stations, the Committee mistakenly believed that the purchase was for cable network time without subvendor payments. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Dr. Shirley N. Weber Dr. Weber for Assembly 2014 (1354184) January 1, 2013 through December 31, 2014 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 September 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on January 25, 2013, and was controlled by Assemblymember Shirley N.Weber, Seventy-ninth District. Dr. Weber was re-elected in the 2014 General Election. The Committee terminated effective December 31, 2014. TREASURER: Xavier Martinez Martinez & Associates, Inc. Franchise Tax Board Audit Report – Dr. Shirley N. Weber/Dr. Weber for Assembly 2014 Page 2 of 4 FINANCIAL ACTIVITY Total Contributions Received: $ 592,588 Total Expenditures: $ 592,588 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 Form 497 Contribution Reports were not filed with the Secretary of State (SOS) for four contributions made totaling $39,000. Reports were filed for 24 other contributions made totaling $125,300. Reference Exhibit A Form 497 Contribution Reports were not filed with the SOS or were not filed until after the election for three contributions received totaling $16,400. Reports were filed for 148 other contributions received totaling $329,800. Reference Exhibit B Mr. Martinez stated that three of the Forms 497 not filed were for contributions made in connection with special elections and were inadvertently overlooked. SUMMARY OF EXPENDITURES Ten contributions made totaling $78,341 were not disclosed on the Summary of Expenditures, Schedule D, on the initial campaign statements filed. These contributions were reported as expenditures on Schedules E and coded as contributions. Five of these contributions made totaling $37,491 were added to Schedules D with amendments filed on January 14, 2015. Reference Exhibit C Mr. Martinez stated that amendments were filed to add some of the contributions to Schedule D but some were inadvertently overlooked. Franchise Tax Board Audit Report – Dr. Shirley N. Weber/Dr. Weber for Assembly 2014 Page 3 of 4 LIST OF EXHIBITS EXHIBIT A – FORMS 497 NOT FILED FOR CONTRIBUTIONS MADE EXHIBIT B – FORMS 497 NOT FILED OR FILED AFTER THE ELECTION FOR CONTRIBUTIONS RECEIVED EXHIBIT C – CONTRIBUTIONS MADE NOT REPORTED ON SCHEDULE D Franchise Tax Board Audit Report – Dr. Shirley N. Weber/Dr. Weber for Assembly 2014 Page 4 of 4 EXHIBIT A – FORMS 497 NOT FILED FOR CONTRIBUTIONS MADE Date Made Recipient Amount 1. 05/10/13 California Democratic Party $ 34,000 2. 11/27/13 Sebastian Ridley-Thomas for Assembly 2014 2,000 3. 02/28/14 San Diego County Democratic Party 1,500 4. 04/17/14 San Diego County Democratic Party 1,500 Total $ 39,000 EXHIBIT B – FORMS 497 NOT FILED OR FILED AFTER THE ELECTION FOR CONTRIBUTIONS RECEIVED Date Date Received Contributor Amount Filed 1. 04/20/13 United Domestic Workers of America Action Fund $ 8,200 - 2. 11/03/14 Laurene Powell Jobs 4,100 11/06/14 3. 11/04/14 Carrie W. Penner 4,100 - Total $ 16,400 EXHIBIT C – CONTRIBUTIONS MADE NOT REPORTED ON SCHEDULE D Date Made Recipient Amount 1. 05/10/13 California Democratic Party $ 34,000 2. 01/30/14 California Democratic Party 241 * 3. 01/31/14 California Democratic Party 250 * 4. 02/28/14 San Diego County Democratic Party 1,500 * 5. 04/17/14 San Diego County Democratic Party 1,500 * 6. 05/13/14 California Democratic Party 34,000 * 7. 07/16/14 Rod Wright Legal Defense Fund 2,000 8. 08/06/14 Californians Against Waste 250 9. 09/23/14 Tony Thurmond for Assembly 2014 4,100 10. 10/07/14 Paul Fong for SJ City Council 2014 500 Total $ 78,341 added on Schedule D with an amendment filed on 01/14/15 * POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Jason A. Rothman Rothman for Assembly 2013 (1358028) January 1, 2013 through December 28, 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 September 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on June 1, 2013, and was controlled by Jason A. Rothman, a candidate for Assembly, Fifty-second District, in the July 23, 2013, Special Primary Election. Mr. Rothman also filed a Candidate Intention Statement for the same office for the 2014 Primary Election. However, he withdrew from that election and was not on the ballot. The Committee terminated effective December 28, 2013. TREASURER: Stephanie Marin Franchise Tax Board Audit Report – Jason A. Rothman/Rothman for Assembly 2013 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 74,985 Total Expenditures: $ 80,206 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 Funds totaling $31,940 received from Rotham for Assembly (1354680) were not attributable to specific contributors. This controlled committee disclosed contributions from 17 itemized contributors available for attribution. Mr. Rothman stated that he was not aware that the individual contributors needed to be disclosed when the funds were transferred since the information could be obtained from the filings submitted by his other controlled committee. 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 September 30, 2015. LOBBYING ENTITIES PERIOD COVERED 1. California Land Title Association (E00235) 01/01/13 – 12/31/14 Craig C. Page 2. California Resource Strategies, Inc. (1234564) 01/01/13 – 12/31/14 Craig S. J. Johns 3. Leading Edge Investment Advisors, LLC (1337538) 01/01/13 – 12/31/14 Dani J. McLeod 4. Western Asset Management Company (1341397) 01/01/13 – 12/31/14 Willie O. Alford II Veronica A. Amici Joseph C. Carieri Frances L. Coombes Derek Fan Ivy W. Flores Kevin P. Gore Karlen R. Powell Susan R. Signori Marla A. Skeffington Barbara L. Ziegler NFINDEX 09/30/15 PAGE 1 of 3 LOBBYING ENTITIES PERIOD COVERED 5. Law Offices of Timothy Yaryan (F22762) 01/01/13 – 12/31/14 Timothy H. B. Yaryan CAMPAIGNS PERIOD COVERED 1. Steve Castaneda Steve Castaneda for Assembly 2013 (1356682) 01/01/13 – 06/30/13 Steve Castaneda for Assembly 2014 (1353962) 2. Coalition for Veterans Housing – Yes on Prop. 41, supported by John A. 01/01/14 – 06/30/14 Perez, Housing and Veterans Organizations, Businesses, and Labor Unions (1361700) 3. Committee for Honesty and Accountability Opposed to Castaneda for 01/01/13 – 06/30/13 Assembly in 2013, sponsored by the California Teachers Association and the California Labor Federation (1357629) 4. Committee for the Right to Know (1337480) 01/01/11 – 12/31/12 (formerly The Committee for the Right to Know: Vote Yes on Prop 37!!!) 5. Jeffrey J. Denham 01/01/10 – 02/28/14 Denham for Lt. Governor 2014 (1334182) 6. Educators and Working Families to Restore California, a coalition of 01/01/12 – 12/31/12 educators, community groups, and grassroots organizations (1344079) (formerly Educators and Working Families to Restore California, a coalition of educators, community groups, and grassroots organizations – Yes on Prop. 30) 7. Benjamin Hueso Hueso for Senate 2014 (1353810) 01/01/12 – 06/30/13 Hueso for Senate 2013 (1354472) 01/01/13 – 04/18/13 Re-elect Ben Hueso for Assembly 2012 (1335042) 01/01/13 – 06/30/13 8. Independent Voter PAC (1347154) 01/01/12 – 12/31/12 9. Eric J. Korevaar Eric Korevaar for Lieutenant Governor 2014 (1362075) 01/01/13 – 06/16/14 NFINDEX 09/30/15 PAGE 2 of 3 CAMPAIGNS PERIOD COVERED 10. Napa County Democratic Central Committee (741985) 01/01/11 – 12/31/12 11. Rothman for Assembly 2014 (1354680) 01/01/13 – 12/28/13 12. Southern California Pipe Trades District Council 16 (nonprofit 501 (c) (5)) 01/01/11 – 12/31/12 (1327642) 13. Teamsters Local 287 Democrat Republican Independent Voters Education 01/01/11 – 12/31/12 (aka DRIVE) (910273) 14. United Firefighters of Los Angeles City Local 112 – Issues Committee 07/01/12 – 12/31/12 (1248986) 15. Ventura County Democratic Central Committee (746162) 01/01/11 – 12/31/12 NFINDEX 09/30/15 PAGE 3 of 3 POLITICAL REFORM AUDIT REPORTS Lobbying Entity Sacramento Advocates Inc. (F00799) Barry S. Brokaw Donne Brownsey State Campaigns 1. California Black Political Action Committee (1347816) 2. Family Farmers Working for A Better California, with major support by Western Growers Association (1349220) 3. Orange County Dignity PAC, Sponsored by Orange County Federation of Labor, AFL-CIO (1344592) 4. San Joaquin County Democratic Central Committee (742165) LOBBYIST INDEX 10/30/15 Page 1 of 1 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: San Joaquin County Democratic Central Committee (742165) 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 October 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose political party committee. TREASURERS: Gregory E. Sanborn The Diablo Group Dyane Burgos (11/01/11 – 03/02/13) Katherine Schick (01/06/11 – 10/31/11) Franchise Tax Board Audit Report – San Joaquin County Democratic Central Committee Page 2 of 3 Sylvia Low (08/06/10 – 01/05/11) FINANCIAL ACTIVITY Total Contributions Received: $ 207,469 Total Expenditures: $ 202,357 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 Three Preelection Statements were not filed with the Secretary of State (SOS) and 2 were filed after the pertinent election. Reference Exhibit A Late Contribution Reports (LCRs) were not filed with the SOS for 2 contributions received totaling $33,000. Of this amount, $8,000 was received from Service Employees International Union 1021 PAC on October 24, 2012, and $25,000 was reported as received from Operating Engineers Local 3 on November 3, 2012. A copy of the contributor check for the $25,000 contribution reported as received from Operating Engineers Local 3 was not provided. An LCR was filed for another contribution received in the amount of $25,000. TREASURER’S COMMENT Mr. Sanborn stated that the Committee relied on volunteers with no special training to complete campaign filings during the audit period. He further stated that the Committee decided to hire a professional treasurer after the 2012 election cycle to complete all filings and noted that the Committee is now aware of its filing obligations and has undertaken steps to fully comply with the Political Reform Act’s requirements. Franchise Tax Board Audit Report – San Joaquin County Democratic Central Committee Page 3 of 3 EXHIBIT A – PREELECTION STATEMENTS NOT FILED WITH THE SECRETARY OF STATE OR FILED AFTER THE PERTINENT ELECTION Statement Due Date Period Date Filed Receipts Expenditures 01/01/11 – 02/19/11 02/24/11 Not Filed $ 5,354 $ 2,495 (1) (5) 02/20/11 – 04/16/11 04/21/11 Not Filed $ 6,325 $ 5,984 (2) (5) 07/01/12 – 09/30/12 10/05/12 10/15/13 $ 107,510 $ 3,898 (3) (6) 10/01/12 – 10/20/12 10/25/12 10/15/13 $ 10,800 $ 101,325 (3) (7) 10/21/12 – 11/24/12 11/29/12 Not Filed $ 58,000 $ 72,889 (4) (7) Assembly District 4 Special Primary Election held on 03/08/11 (1) Assembly District 4 Special General Election held on 05/03/11 (2) General Election held on 11/06/12 (3) Senate District 4 Special General Election held on 01/08/13 (4) Activity disclosed on the Semi-annual Statement filed for the period ending June 30, 2011. (5) Activity disclosed on the Preelection Statement filed in electronic format on (6) October 23, 2012, prior to the pertinent election. Activity disclosed on the Semi-annual Statement filed for the period ending (7) December 31, 2012. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Orange County Dignity PAC, Sponsored by Orange County Federation of Labor, AFL-CIO (1344592) January 1, 2012 through December 31, 2012 AUDIT AUTHORITY AND SCOPE This audit is authorized under Sections 90001 and 90003 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 October 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on February 9, 2012, as a primarily formed committee supporting Julio Perez, a candidate for Assembly, Sixty-ninth District, in the 2012 Primary Election. On October 1, 2012, the Committee registered as a general purpose committee. The Committee is sponsored by Orange County Federation of Labor, AFL-CIO. TREASURERS: Julio Perez Orange County Labor Federation Franchise Tax Board Audit Report – Orange County Dignity PAC, Sponsored by Orange County Federation of Labor, AFL-CIO Page 2 of 3 Tefere Gebre (02/09/12 – 10/20/13) Orange County Labor Federation REPRESENTATIVE: Joseph A. Guardarrama Kaufman Legal Group FINANCIAL ACTIVITY Total Contributions Received: $ 392,300 Total Expenditures: $ 386,896 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 Form 496 Independent Expenditure Reports (IERs) were not filed with the Secretary of State (SOS) for $20,297 in independent expenditures made in support of Julio Perez for Assembly District 69. The expenditures were disclosed on the campaign statements and Supplemental Independent Expenditure Reports filed for the periods ending May 19 and June 30, 2012. Date Amount 1. 03/29/12 $ 12,500 2. 05/21/12 * 1,416 3. 06/03/12 6,381 Total $ 20,297 * As reported on the Semi-annual Statement filed for the period ending June 30, 2012 Franchise Tax Board Audit Report – Orange County Dignity PAC, Sponsored by Orange County Federation of Labor, AFL-CIO Page 3 of 3 Initial IERs filed with the SOS for independent expenditures made totaling $67,920 in support of Julio Perez for Assembly District 69 were understated by $40,898. The understated amounts were reported on amendments filed on June 4, 2012, a day before the election. IERs were timely filed for other independent expenditures made totaling $145,866. Date Total Made Amount Understatement 1, 04/20/12 $ 24,500 $ 14,954 2. 05/09/12 20,401 14,301 3. 05/19/12 23,019 11,643 Total $ 67,920 $ 40,898 A Late Contribution Report (LCR) was not filed with the SOS for a $15,000 contribution received on June 3, 2012, from the Orange County Labor Federation, AFL-CIO COPE. LCRs were filed for four other contributions received totaling $47,500. REPRESENTATIVE’S COMMENT Mr. Guardarrama stated that the Committee exercised reasonable diligence during the campaign to identify and timely report independent expenditures and late contributions. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Black Political Action Committee (1347816) c/o Ida E. Yarbrough, CPA January 1, 2012 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 October 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on May 29, 2012, as a general purpose committee. TREASURERS: Joyce Stewart Joy Brown Price (05/29/12 – 05/31/12) REPRESENTATIVE: Ida E. Yarbrough, CPA Franchise Tax Board Audit Report – California Black Political Action Committee Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 174,943 Total Expenditures: $ 181,727 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 Seven Supplemental Independent Expenditure Reports (SIERs) were not filed with the Secretary of State for independent expenditures totaling $90,588. There were no other SIERs required. Reporting Period Candidate Supported Amount 1. 01/01/12 – 06/30/12 Cheryl Brown – AD 47 $ 25,563 2. 01/01/12 – 06/30/12 Joel Young – AD 18 23,280 3. 07/01/12 – 09/30/12 Cheryl Brown – AD 47 3,581 4. 10/01/12 – 10/20/12 Cheryl Brown – AD 47 13,908 5. 10/01/12 – 10/20/12 Chris Holden – AD 41 3,500 6. 10/01/12 – 10/20/12 Shirley Weber – AD 79 3,500 7. 10/21/12 – 12/31/12 Cheryl Brown – AD 47 17,256 Total $ 90,588 Ms. Yarbrough stated that she was not aware of this requirement. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Family Farmers Working for a Better California, with major support by Western Growers Association (1349220) January 1, 2012 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 October 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on August 10, 2012, and is a general purpose committee sponsored by Western Growers Association. TREASURER: Ward Kennedy Western Growers Association Franchise Tax Board Audit Report – Family Farmers Working for a Better California, with major support by Western Growers Association Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 655,093 Total Expenditures: $ 651,841 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 Four Form 465 Supplemental Independent Expenditure Reports (SIERs) for mailers opposing two candidates were not timely filed with the Secretary of State (SOS) for independent expenditures totaling $627,189. The SIERs, due on October 25, 2012, and January 31, 2013, were filed on May 3, 2013. This finding was agreed to in the Fair Political Practices Commission Stipulation, Decision and Order No. 13/660, approved on September 19, 2013. Amount Reporting Period Candidate Opposed Reported 1. 10/01/12 – 10/20/12 Michael Allen – AD 10 $ 263,474 2. 10/01/12 – 10/20/12 Betsy Butler – AD 50 289,471 3. 10/21/12 – 12/31/12 Michael Allen – AD 10 63,688 4. 10/21/12 – 12/31/12 Betsy Butler – AD 50 10,556 Total $ 627,189 Mr. Kennedy stated that the Committee brought this issue to the attention of the Fair Political Practices Commission. He added that this finding has been settled and resolved. Franchise Tax Board Audit Report – Family Farmers Working for a Better California, with major support by Western Growers Association Page 3 of 3 NONMONETARY CONTRIBUTIONS RECEIVED Nonmonetary contributions totaling $99,993 received from JobsPAC were not reported on the initial campaign statements filed with the SOS. Of this amount, $74,243 was received during the period ending September 30, 2012, and $25,750 was received during the period ending December 31, 2012. The nonmonetary contributions consisted of polling data and research that was used for mailers opposing Michael Allen (AD 10) and Betsy Butler (AD 50). The value of these contributions was not initially reported as part of the cost of the mailers, thus independent expenditures were understated by $99,993 on the initial Form 496 Independent Expenditure Reports (IERs) and initial campaign statements filed. Amendments to the IERs were filed on May 3, 2013, to correct the understatement. Amendments to the campaign statements to add these nonmonetary contributions received and independent expenditures made were filed on May 6, 2013. Mr. Kennedy stated that the Committee received a letter from Jobs PAC on April 26, 2013, informing him of in-kind contributions of polling data and research, and since this information had been used on mailers opposing the two candidates, it triggered the reporting of independent expenditures. He added that amendments were promptly filed to correct the omissions. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: LOBBYING FIRM: Sacramento Advocates Inc. (F00799) January 1, 2013 through December 31, 2014 LOBBYISTS: Barry S. Brokaw Donne Brownsey AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Lobbying firms were randomly selected by the Fair Political Practices Commission. Individual lobbyists employed by selected firms were also 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 October 30, 2015. ABOUT THE LOBBYING FIRM BACKGROUND INFORMATION Sacramento Advocates Inc. provides lobbying services to various clients. REPRESENTATIVE: Noelle Moon Sacramento Advocates Inc. Franchise Tax Board Audit Report – Sacramento Advocates Inc. Page 2 of 2 FINANCIAL ACTIVITY Total Payments Received: $ 3,471,264 The total for payments received was taken from the unaudited reports as filed with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES LOBBYING FIRM SECTION OPINION Except as indicated in this audit report, the filer has, 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. PAYMENTS MADE Reported payments made to lobbying firm Gilson Government Strategies were understated by $64,000 on the initial Reports of Lobbying Firm filed for the audit period. Amendments were filed to correct the understatement on July 2, 2015 and August 24, 2015, as a result of the audit. Ms. Moon stated that the error was inadvertent and the payments were correctly reported as received on the Forms 625 filed for Gilson Government Strategies. LOBBYISTS SECTION OPINION The filers have, in our opinion, 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. 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 October 30, 2015. LOBBYING ENTITIES PERIOD COVERED 1. Englander Knabe & Allen (1339161) 01/01/13 – 12/31/14 Alex H. Cherin Juan F. Garza 2. Hawkins Strategic Advocacy (1370314) 07/01/14 – 12/31/14 J.Michael Hawkins 3. Mudrick Capital Management, LP (1361757) 01/01/13 – 09/30/14 Jae Hong 4. Prudential Investment Management, Inc. (1337920) 01/01/13 – 12/31/14 Jocelyn S. Friel Michael B. Jameson Mark A. Oczkus Peter B. Taggart Edwin Wilches NFINDEX 10/30/15 PAGE 1 of 3 LOBBYING ENTITIES PERIOD COVERED 5. Stefan/George Associates (F24871) 01/01/13 – 12/31/14 Sande George Lauren De Valencia Y Sanchez 6. Strategic Advocation, Inc. (1315530) 01/01/13 – 07/15/13 Frank De Lima 7. The Blackstone Group, L.P. (1335769) 01/01/13 – 12/31/14 Michael H. Casey John Dionne Melanie Endo Alexandra L. Hill Christopher James Brian Kriebel Erik L. Lisher Robert McMullan Matthew Pedley Michael S. Sotirhos Christine Veschi Kenneth Whitney Courtney Wilkinson 8. Wada Government Relations LLC (1294455) 01/01/13 – 12/31/14 Jennifer M. Wada CAMPAIGNS PERIOD COVERED 1. Sam Blakeslee Blakeslee for Treasurer 2014 Exploratory (1345077) 01/01/12 – 12/31/12 2. Kenneth W. Cooley Re-Elect Ken Cooley for Assembly 2014 (1353588) 01/01/12 – 12/31/14 3. Derek D. Cressman Cressman for Secretary of State 2014 (1358362) 01/01/13 – 06/30/14 4. Matthew M. Dababneh Matt Dababneh for Assembly 2013 (1359007) 01/01/13 – 12/31/13 Matt Dababneh for Assembly 2014 (1357053) 5. Lydia A. Gutiérrez Parents & Teachers Elect Lydia Gutiérrez State SPI 2014 (1354414) 01/01/13 – 12/31/14 NFINDEX 10/30/15 PAGE 2 of 3 CAMPAIGNS PERIOD COVERED 6. Mark W. Stone Friends of Mark Stone for Assembly 2014 (1353830) 01/01/13 – 12/31/14 7. Yes on 37 For Your Right to Know if Your Food Has Been Genetically 01/01/11 – 12/31/12 Engineered. Supported by Consumer Advocates, Makers of Organic Products and California Farmers (1342851) NFINDEX 10/30/15 PAGE 3 of 3 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) (1222327) 2. Yes on 34, A Coalition of Justice Orgs. (1341187) (currently SAFE CA Campaign, A Coalition of Justice Organizations) INDEX 11/30/15 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) (1222327) 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 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee. TREASURER: Laura Barnes Associated Builders and Contractors, Inc. Franchise Tax Board Audit Report – Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 54,513 Total Expenditures: $ 70,026 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 Copies of contributors’ checks, credit card authorizations, contributor cards, and duplicate deposit slips were not maintained for monetary contributions received totaling $33,991. Bank statements and contributor listings were provided. Ms. Barnes did not provide a comment. REPORTS AND STATEMENTS Campaign statements from July 1, 2011 through December 31, 2012, were not timely filed with the Secretary of State. The statements for the period January 1 through October 20, 2012, were timely filed in electronic format. Reference Exhibit A Ms. Barnes did not provide a comment. Franchise Tax Board Audit Report – Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) Page 3 of 3 EXHIBIT A – CAMPAIGN STATEMENTS NOT TIMELY FILED WITH THE SECRETARY OF STATE Due Date Days Statement Period Receipts* Disbursements Date Filed Late 07/01/11 – 12/31/11 $ 4,750 $ 2,442 01/31/12 02/08/12 8 01/01/12 – 05/19/12 $ 15,482 $ 8,400 05/24/12 10/30/12 159 (1) (2) 05/20/12 – 06/30/12 $ 2,898 $ 0 07/31/12 10/30/12 91 (1) 07/01/12 – 09/30/12 $ 850 $ 12,984 10/05/12 10/30/12 25 (1) 10/01/12 – 10/20/12 $ 11,760 $ 24,200 10/25/12 10/30/12 5 (1) 10/01/12 – 12/31/12 $ 2,048 $ 1,650 01/31/13 02/14/13 14 * Amounts for receipts are deposits into the Committee bank accounts during the period; the actual receipts, by period, could not be determined due to the lack of records. (1) Timely filed in electronic format. (2) Filed after the Presidential Primary Election. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Yes on 34, A Coalition of Justice Orgs. (1341187) (currently SAFE CA Campaign, A Coalition of Justice Organizations) c/o PowerPAC.org 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 November 30, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 8, 2011, as a primarily formed ballot measure committee supporting Proposition 34 in the 2012 General Election. The Committee is sponsored by ACLU of Northern California, Inc.; ACLU of San Diego & Imperial Counties, Inc.; ACLU of Southern California; Amnesty International; Death Penalty Focus; and PowerPAC.org. TREASURER: Lisa Le PowerPAC.org Franchise Tax Board Audit Report – Yes on 34, A Coalition of Justice Orgs. Page 2 of 5 FINANCIAL ACTIVITY Total Contributions Received: $ 8,018,917 Total Expenditures: $ 7,935,143 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 two nonmonetary contributions received from ACLU of Northern California, Inc. totaling $18,427. Of this amount, $13,631 was received on October 31, 2012, and $4,796 was received on November 5, 2012. In addition, an LCR was filed on January 26, 2013, after the election, for a $5,000 contribution received from Pat Stryker on October 26, 2012. LCRs were filed for 46 other contributions received totaling $788,775. Election Cycle Reports (ECRs) were not filed with the SOS for seven contributions received totaling $92,770. In addition, for $37,758 of nonmonetary contributions received in October 2012, records of the specific dates of receipt were not maintained. The lack of these records precluded the determination of when these contributions were required to be disclosed on ECRs. These contributions were disclosed on the Semi-annual Statement filed for the period ending December 31, 2012, as being received between November 6 and December 21, 2012. ECRs were filed for 137 other contributions received totaling $2,027,034. Reference Exhibit A and Exhibit B $5,000 Reports were not filed with the SOS for five nonmonetary contributions received totaling $568,496. In addition, $5,000 Reports for 16 contributions received totaling $1,060,000 were filed between 13 and 48 days late. $5,000 Reports were filed for 50 other contributions received totaling $2,209,370. Reference Exhibit C and Exhibit D Franchise Tax Board Audit Report – Yes on 34, A Coalition of Justice Orgs. Page 3 of 5 CONTRIBUTIONS RECEIVED Occupation and/or employer information was not disclosed on the initial Preelection Statement filed for the period ending September 30, 2012, for contributions totaling $42,985 received from 108 individual contributors. The information was disclosed on an amendment filed on December 4, 2013. TREASURER’S COMMENT Ms. Le stated the errors in reporting were due to changes in the Sponsors’ staff during the audit period. LIST OF EXHIBITS EXHIBIT A – ELECTION CYCLE REPORTS NOT FILED WITH THE SECRETARY OF STATE EXHIBIT B – RECORDS OF SPECIFIC DATES RECEIVED NOT MAINTAINED FOR NONMONETARY CONTRIBUTIONS RECEIVED IN OCTOBER 2012 EXHIBIT C – $5,000 REPORTS NOT FILED WITH THE SECRETARY OF STATE EXHIBIT D – $5,000 REPORTS NOT TIMELY FILED WITH THE SECRETARY OF STATE Franchise Tax Board Audit Report – Yes on 34, A Coalition of Justice Orgs. Page 4 of 5 EXHIBIT A – ELECTION CYCLE REPORTS NOT FILED WITH THE SECRETARY OF STATE Date Amount Rece ived Contri butor 1. 08/15/12 ACLU of Northern California, Inc. $ 13,631 * 2. 08/31/12 ACLU of Northern California, Inc. 13,631 * 3. 09/15/12 ACLU of Northern California, Inc. 13,631 * 4. 09/30/12 ACLU of Northern California, Inc. 13,631 * 5. 10/05/12 Steven K. Moreen 10,000 6. 10/05/12 Public Defender Association Justice Through Education Committee 14,615 7. 10/15/12 ACLU of Northern California, Inc. 13,631 * Total $ 92,770 * Disclosed on the Semi-annual Statement filed for the period ending December 31, 2012, as received on November 5th or 6th. EXHIBIT B – RECORDS OF SPECIFIC DATES RECEIVED NOT MAINTAINED FOR NONMONETARY CONTRIBUTIONS RECEIVED IN OCTOBER 2012 Contributor Amount 1. ACLU of Northern California, Inc. $ 1,149 2. ACLU of Northern California, Inc. 3,783 3. ACLU of San Diego and Imperial Counties, Inc. 8,442 4. ACLU of Southern California 13,645 5. Amnesty International 10,739 Total $ 37,758 Franchise Tax Board Audit Report – Yes on 34, A Coalition of Justice Orgs. Page 5 of 5 EXHIBIT C - $5,000 REPORTS NOT FILED WITH THE SECRETARY OF STATE Date Amount Rece ived Contri butor 1. 02/09/12 American Civil Liberties Union, Inc. $ 24,000 2. 02/16/12 Denise A. Foderaro and Affiliated Entities 11,475 3. 06/30/12 PowerPAC.org 24,886 4. 07/28/12 William Lerach 8,135 5. 11/15/12 Open Society Policy Center, Inc. 500,000 Total $ 568,496 EXHIBIT D - $5,000 REPORTS NOT TIMELY FILED WITH THE SECRETARY OF STATE Date Date Days Date Amount Due Filed Late Rece ived Contri butor 1. 09/27/11 ACLU of San Diego & Imperial Counties, Inc. $ 10,000 10/11/11 11/28/11 48 (1) 2. 09/30/11 Farfalla Trust 125,000 10/14/11 11/28/11 45 (1) 3. 10/05/11 ACLU of Southern California 10,000 10/19/11 11/28/11 40 (1) 4. 10/06/11 Robert Alan Eustace 125,000 10/20/11 11/28/11 39 (1) 5. 10/10/11 Edward Redlich 50,000 10/24/11 11/28/11 35 (1) 6. 10/10/11 Sarah Timberman 50,000 10/24/11 11/28/11 35 (1) 7. 10/12/11 Leo Frumkin 5,000 10/26/11 11/28/11 33 (2) 8. 10/12/11 Sherry Frumkin 5,000 10/26/11 11/28/11 33 (2) 9. 10/19/11 Nicholas Pritzker 500,000 11/02/11 11/28/11 26 10. 10/21/11 Nicholas W. McKeown 125,000 11/04/11 11/28/11 24 11. 10/27/11 Jerry Hurtubise 10,000 11/10/11 11/28/11 18 (1) 12. 10/28/11 Michael Bien 5,000 11/14/11 11/28/11 14 13. 07/31/12 Patrick Coughlin 20,000 08/14/12 08/27/12 13 14. 07/31/12 Patrick W. Daniels 5,000 08/14/12 08/27/12 13 15. 07/31/12 Brian J. Robbins 10,000 08/14/12 08/27/12 13 16. 07/31/12 John Stoia Living Trust 5,000 08/14/12 08/27/12 13 Total $ 1,060,000 (1) The date received is the date reported on the campaign statements. (2) An ECR was filed reporting $10,000 received from Sherry Frumkin. 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 30, 2015. LOBBYING ENTITIES PERIOD COVERED 1. California Chapter American College of Emergency Physicians (C00833) 01/01/13 – 12/31/14 Elena Lopez-Gusman 2. East Bay Municipal Utility District (E00420) 01/01/13 – 12/31/14 Marlaigne K. Dumaine Jennifer B. Franklin 3. Edgar & Associates, Inc. (F24806) 01/01/13 – 12/31/14 Neil S. R. Edgar 4. Energy Strategies (1328081) 01/01/13 – 12/31/14 Scott A. Gutting 5. Gephardt Group Government Affairs LLC (1357338) 01/01/13 – 12/31/14 NFINDEX 11/30/15 PAGE 1 of 2 LOBBYING ENTITIES PERIOD COVERED 6. Nuveen Investments Holdings, Inc (1335818) 01/01/13 – 12/31/14 Clint Doroff Scott A. Draper Lindsay B. Gruhl Lynne M. Harrington Christopher M. Harrison Cheryl B. King Robert B. Kuppenheimer Sarah B. Lewis John A. Maschoff Angela M. McKillen Anne B. Popkin Melissa B. Roe Patrick M. Schloss Scott A. Stanley Ranjit S. Sufi 7. Parametric Portfolio Associates, LLC (1353958) 01/01/13 – 12/31/14 Benjamin S. Lazarus 8. Pfizer Inc. (E24732) 01/01/13 – 12/31/14 Donna M. Kaylor 9. Pharos Capital Group, LLC (1350749) 01/01/13 – 12/31/14 Tina Y. Hahn 10. Matthew Siverling (1276827) 01/01/13 – 12/31/14 Matthew J. Siverling 11. Stuart & Associates (F24151) 01/01/13– 12/31/14 Susan L. Stuart CAMPAIGNS PERIOD COVERED 1. Lorena S. Gonzalez Lorena Gonzalez for Assembly 2013 (1356416) 01/01/13 – 06/30/13 2. Lorena Gonzalez for Assembly 2016 (1353844) 01/01/12 – 04/06/13 NFINDEX 11/30/15 PAGE 2 of 2 I California FILED ·chise Tax Board in the office of the Secretary of State of the State of California POLITICAL REFORM AUDIT PROGRAM MS F387 ?:J, PO BOX651 SACRAMENTO CA 95812-0651 DEC 3 1 2015 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Daniel C. Schnur Dan Schnur for Secretary of State 2014 (1362690) January 1, 2014 through June 30, 2014 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Statewide candidates who raised or spent $25,000 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, 2015. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on January 4, 2014, and was controlled by Daniel C. Schnur, a candidate for Secretary of State in the 2014 Statewide Direct Primary Election. The Committee terminated effective December 30, 2014. TREASURER: Kelly Lawler The KAL Group