FTB
Rubio for Senate 2018; Susan
Audit period January 1, 2016 to December 31, 2018
Read the report at RUBIO FOR SENATE 2018; SUSAN ↗
POLITICAL REFORM AUDIT REPORTS
State Campaigns
1. Michael Francis Eng
Mike Eng for State Senate 2018 (1355121)
2. David Vela
David Vela for Assembly 2017 (1397986)
INDEX 01/31/20
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Michael Francis Eng
Mike Eng for State Senate 2018 (1355121)
c/o Leiderman & Associates
January 1, 2012 through December 31, 2018
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90001 of the California Government Code. State Senate
districts were randomly selected by the Fair Political Practices Commission. Candidates in selected
districts who raised or spent $15,000 or more were subject to audit.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State
and the Attorney General on January 31, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Michael Francis Eng, a candidate for State Senate, District 22, in
the 2018 General Election. The Committee terminated effective January 31, 2019.
TREASURER: Jane Leiderman
Leiderman & Associates
Franchise Tax Board
Audit Report – Michael Francis Eng/Mike Eng for State Senate 2018
Page 2 of 3
FINANCIAL ACTIVITY
Total Contributions Received: $ 2,899,866
Total Expenditures: $ 2,951,019
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper format 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 7 contributions
received totaling $38,700.
Reference Exhibit A
Form 497 Contribution Reports were filed with the SOS between 12 and 51 days late for 3
contributions received totaling $155,000. Of this amount, $150,000 was received as loans from the
candidate.
Contributions received were understated by $9,450 and overstated by $39,600 on Form 497
Contribution Reports filed.
Form 497 Contribution Reports were timely filed for 343 contributions received totaling $1,427,106.
Ms. Leiderman stated that the reports were not filed due to clerical errors made during busy filing
periods and noted the required contributor information was disclosed to the public prior to the
pertinent election for all contributors except Elinor Leary.
MONETARY CONTRIBUTIONS RECEIVED
Contributions received from 8 contributors exceeded the contribution limits by $18,600. The funds
were refunded between 3 and 80 days after the contributions in excess of the limits were received.
Reference Exhibit B
Ms. Leiderman stated that the committee did not benefit from the excess contributions received by
the Committee because they were all refunded to contributors upon discovery of the excess. She
further stated that both excess contributions and refunds were reported on Forms 460 and available
to the public.
Franchise Tax Board
Audit Report – Michael Francis Eng/Mike Eng for State Senate 2018
Page 3 of 3
EXHIBIT A - FORM 497 CONTRIBUTION REPORTS NOT FILED FOR
CONTRIBUTIONS RECEIVED
Date
Received Contributor Amount
1. 12/09/16 Allied Pacific of California IPA APP $ 5,000
2. 12/09/16 Network Medical Management Inc. 5,000
3. 06/12/17 JHEC, Inc. 5,700
4. 05/04/18 * E.K. Grove 1,000
5. 06/01/18 Elinor Leary 4,400
6. 06/27/18 UFCW Western States Council 8,800
7. 07/31/18 California Federation of Teachers Cope 8,800
Small Contributor Committee
Total $ 38,700
* Date cumulative contributions met or exceeded the $1,000 reporting
threshold.
EXHIBIT B - CONTRIBUTIONS RECEIVED IN EXCESS OF THE LIMITS
Date Date
Contributor Exceeded Excess Refunded
1. Lams USA Group, LLC 10/12/16 $ 900 12/31/16
05/26/17 4,400 08/10/17
2. Advanced Diagnostic & Surgical Center, Inc. 12/09/16 2,700 12/13/16 (1)
3. San Gabriel Valley Water Company 06/30/17 800 07/19/17
06/04/18 200 07/17/18
4. Southern California Pipe Trades District 12/01/17 3,350 01/11/18
Council #16 Political Action Committee
5. Political Action for Classified Employees of 07/27/18 700 07/30/18
California School Employees Small
Contributor Committee
6. California Federation of Teachers Cope 07/31/18 1,000 08/06/18
Small Contributor Committee
7. Consumer Attorneys Association of Los 08/08/18 2,550 09/22/18
Angeles PAC
8. Professional Engineers in California 09/25/18 2,000 10/20/18
Government PECG-PAC
Totals $ 18,600
(1) A check for $3,100 was issued to the contributor on 12/13/16 but has not been cashed.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
David Vela
David Vela for Assembly 2017 (1397986)
c/o Gould & Orellana, LLC
January 1, 2017 through December 31, 2017
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on January 31, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by David Vela, a candidate for State Assembly, District 51, in the
October 3, 2017 Special Primary Election. The Committee terminated effective December 31, 2018.
TREASURER: David L. Gould
Gould & Orellana, LLC
FINANCIAL ACTIVITY
Total Contributions Received: $ 139,563
Total Expenditures: $ 155,977
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – David Vela/David Vela for Assembly 2017
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.
MONETARY CONTRIBUTIONS RECEIVED
Funds totaling $76,346 received from David Vela for Assembly 2018 (1395866) on August 14, 2017,
were not reported on Schedule A as monetary contributions attributed to specific contributors.
Instead, the funds were reported on Schedule A as a lump sum received from the transferring
committee. After notification of the audit finding, a list of 65 specific contributions was provided,
including 62 contributions required to be itemized. These contributions were itemized on the Form
460 Campaign Disclosure Statements filed for the period January 1 through August 19, 2017, by the
transferring committee.
Mr. Gould stated that the funds were not disclosed as attributed since the transfer came from a
committee for the same office.
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and
the Attorney General on January 31, 2020.
CAMPAIGNS PERIOD COVERED
1. Andreas Borgeas
Borgeas for Senate 2018 (1394470) 01/01/17 – 12/31/18
2. Clinton Olivier
Clint Olivier for Senate 2018 (1394450) 01/01/17 – 06/30/18
3. Californians Building a Healthy Future – Dr. Pan Ballot Measure
Committee (1347510) 12/12/14 – 12/31/18
4. Dr. Richard Pan
Dr. Richard Pan for Senate 2018 (1374058) 01/01/14 – 12/31/18
5. Dr. Richard Pan
Dr. Richard Pan Senate 2018 Officeholder Account (1414230) 01/01/18 – 12/31/18
6. Thomas V. Pratt
Tom Pratt for State Senate 2018 (1401066) 01/01/17- 06/30/18
7. Susan Rubio
Susan Rubio for Senate 2018 (1392890) 01/01/16 – 12/31/18
8. David Vela
David Vela for Assembly 2018 (1395866) 01/01/17 – 08/19/17
NFINDEX 01/31/20 Page 1 of 2
9. Bruce W. Whitaker
Bruce Whitaker for Senate 2018 (1398495) 01/01/17 – 06/30/18
NFINDEX 01/31/20 Page 2 of 2
POLITICAL REFORM AUDIT REPORTS
State Campaigns
1. Roger Hernandez
Hernandez for Assembly 2014 (1354454)
2. Roger Hernandez
San Gabriel Valley Leadership Roger Hernandez Ballot Measure
(1366674)
3. Dr. Asif Mahmood
Dr Asif Mahmood for Lieutenant Governor 2018 (1394556)
4. Kristin M. Olsen
Olsen for Senate 2018 (1373374)
INDEX 03/30/20
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Roger Hernandez
Hernandez for Assembly 2014 (1354454)
January 1, 2015 through December 31, 2017
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90003 of the California Government Code.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State
and the Attorney General on March 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by former Assembly Member Roger Hernandez, District 48. Mr.
Hernandez was a candidate for State Senate, District 22, in the 2018 Statewide Direct Primary
Election. However, he withdrew from the election and was not on the ballot. The Committee
terminated effective December 31, 2017.
TREASURER: David L. Gould
Gould & Orellana, LLC
FINANCIAL ACTIVITY
Total Contributions Received: ($8,350)
Total Expenditures: $ 241,061
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – Roger Hernandez/Hernandez for Assembly 2014
Page 2 of 2
FINDINGS AND RESPONSES
OPINION
The filers, in our opinion, have not substantially complied with the disclosure and recordkeeping
provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules
and regulations of the Fair Political Practices Commission.
RECORDKEEPING
Records, such as invoices, receipts or vendor billing statements, were not maintained for all
expenses of $25 or more charged on the Committee’s credit cards totaling $71,639. The lack of
records precluded the determination of whether the expenses were made for political, legislative, or
governmental purposes. Included in the amount were $3,877 of meals and overnight stays at
casinos, $2,832 of travel out of state and to Mexico, and a single $4,070 purchase at a grocery
store. Copies of monthly credit card billing statements were provided for these expenses.
The monthly credit card billing statement for the period August 20 through September 19, 2015, was
not maintained. Net purchases for this period totaled $3,038. The lack of records precluded the
determination of whether the expenses were made for political, legislative, or governmental
purposes and/or if additional information for gifts, meals, and travel was required to be reported.
For $41,500 of gifts, meals, and travel of $100 or more charged on the Committee’s credit cards, the
additional records required for these types of expenses, such as memorandums and/or lists of
attendees, were not maintained. The additional information required for gifts, meals, and travel was
not reported on the campaign statements for $31,461 of these expenses and only partially reported
for the remaining $10,039.
TREASURER’S COMMENT
Comments were not provided.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Roger Hernandez
San Gabriel Valley Leadership Roger Hernandez
Ballot Measure (1366674)
January 1, 2015 through December 31, 2016
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90001 of the California Government Code. State Senate
districts were randomly selected by the Fair Political Practices Commission. Candidates in selected
districts who raised or spent $15,000 or more were subject to audit. In addition, each controlled
committee of the candidate was subject to audit.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State
and the Attorney General on March 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by former Assembly Member Roger Hernandez, District 48. Mr.
Hernandez was a candidate for State Senate, District 22, in the 2018 Statewide Direct Primary
Election. However, he withdrew from the election and was not on the ballot. The Committee
terminated effective December 31, 2016.
TREASURER: David L. Gould
Gould & Orellana, LLC
Franchise Tax Board
Audit Report – Roger Hernandez/San Gabriel Valley Leadership Roger Hernandez Ballot Measure
Page 2 of 2
FINANCIAL ACTIVITY
Total Contributions Received: $ 11,700
Total Expenditures: $ 14,403
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format 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
Civic donations totaling $11,000 were made before the permissible 60-day period prior to the
effective date of termination of a candidate-controlled ballot measure committee. Of this amount,
$10,000 was reported as scholarships paid to ten individuals.
Date
Made Payee Amount
1. 10/08/15 Spirit Family Services $ 500
2. 06/09/16 Mark Reyes 1,000 *
3. 06/09/16 Santiago Sanchez 1,000 *
4. 06/09/16 Jasmine Soukhaseum 1,000 *
5. 06/09/16 Jason Terrazas 1,000 *
6. 06/09/16 Jessica Trujillo 1,000 *
7. 06/14/16 Guadalupe Avila 1,000 *
8. 06/14/16 Evon Du 1,000 *
9. 06/14/16 Jennifer Garcia 1,000 *
10. 06/14/16 Kimberly Caal Garcia 1,000 *
11. 06/14/16 Anthony Guan 1,000 *
12. 10/04/16 Rudy Chavarria Scholarship Foundation 500
Total $ 11,000
* Disclosed as scholarship.
Mr. Gould stated that the candidate wanted to give money to charity and found individuals worthy of
scholarships. Mr. Gould further stated that, while he intended to terminate the Committee within days
of issuing the checks, it didn’t happen because he was waiting for the candidate’s signature.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Kristin M. Olsen
Olsen for Senate 2018 (1373374)
January 1, 2014 through June 30, 2018
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90001 of the California Government Code. State Senate
districts were randomly selected by the Fair Political Practices Commission. Candidates in selected
districts who raised or spent $15,000 or more were subject to audit.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on March 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by former Assembly Member and current Stanislaus County
Supervisor Kristin M. Olsen. Ms. Olsen was a candidate for State Senate, District 8, in the 2018
Statewide Direct Primary Election. Ms. Olsen filed a Form 501 Candidate Intention Statement for the
office of State Senate; however, she withdrew from the election and was not on the ballot. Ms. Olsen
was elected to the Stanislaus County Board of Supervisors in the Presidential Primary Election held
on June 7, 2016. The committee terminated effective December 31, 2018.
TREASURERS: Bryan Burch
Political Finance Solutions, Inc.
Sally Olsen (10/31/14 – 01/31/17)
Franchise Tax Board
Audit Report – Kristin M. Olsen/Olsen for Senate 2018
Page 2 of 3
FINANCIAL ACTIVITY
Total Contributions Received: $ 762,687
Total Expenditures: $ 764,962
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format 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 or credit card authorization forms were not maintained for
contributions received totaling $62,847. Bank statements, images of deposit tickets, and a listing of
contributions received were provided.
Ms. Sally Olsen stated she maintained binders containing computer logs and detailed paper records
of income and disbursements, including copies of contributors’ checks, original receipts for
expenses, filings and reconciled bank statements. Ms. Olsen stated she delivered the binders to
Bryan Burch’s office when Mr. Burch became the Committee’s treasurer in early 2017.
Mr. Burch stated the records delivered to his office by Ms. Sally Olsen were thorough and complete,
but were lost during an office move in January 2019. Mr. Burch stated he was able to retrieve some
of the expenditure information for purposes of this audit, but was unable to retrieve the contributor
information.
REPORTS AND STATEMENTS
Three Form 460 Campaign Disclosure Statements were not timely filed with the Secretary of State
(SOS), including two preelection statements that were required in connection with the election for the
Stanislaus County Board of Supervisors in the Presidential Primary Election held on June 7, 2016.
Reference Exhibit A
Ms. Sally Olsen stated that she mailed the filings when she received the notice to file from the SOS.
Franchise Tax Board
Audit Report – Kristin M. Olsen/Olsen for Senate 2018
Page 3 of 3
EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT TIMELY FILED
Date Filed
in Paper Days
Statement Period Receipts Expenditures Format Late
01/01/16 to 04/23/16 $ 24,760 $ 11,455 10/24/16 179 (1)
04/24/16 to 05/21/16 7,200 1,063 10/24/16 151 (1)
05/22/16 to 06/30/16 16,687 4,503 10/22/16 82 (2)
Totals $ 48,647 $ 17,021
(1) Campaign Disclosure Statement was filed electronically on June 17, 2016.
(2) Campaign Disclosure Statement was timely filed electronically.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Dr. Asif Mahmood
Dr Asif Mahmood for Lieutenant Governor 2018 (1394556)
January 1, 2017 through April 21, 2018
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State
and the Attorney General on March 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Asif Mahmood. Dr. Mahmood was a candidate for Lieutenant
Governor in the 2018 Statewide Direct Primary Election. However, he withdrew as a candidate for
this office to run for Insurance Commissioner in the same election. The Committee terminated
effective April 21, 2018.
TREASURER: Jane Leiderman
Leiderman & Associates
FINANCIAL ACTIVITY
Total Contributions Received: $ 1,360,121
Total Expenditures: $ 1,360,121
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – Asif Mahmood/Dr Asif Mahmood for Lieutenant Governor 2018
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.
MONETARY CONTRIBUTIONS RECEIVED
Contributions received from 2 contributors exceeded the contribution limits by $10,000. Of this
amount, $9,600 was returned 25 days after the contribution in excess of the limits was received.
Date
Contributor Exceeded Excess
1. Rashida M. Ahmad 06/30/17 9,600 (1)
2. Edwin Haratonians 12/26/17 400
Total Received in Excess of the Limits $ 10,000
(1) Excess of $9,600 returned on 07/25/17.
Ms. Leiderman explained that Ms. Ahmad’s contribution was received via ActBlue, and the
Committee had no control of the receipt. She stated once the excess was discovered, and after
further research regarding possible reattribution, the contribution was returned. She added that
accepting Mr. Haratonians’ excess contribution was 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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and
the Attorney General on March 30, 2020.
CAMPAIGNS PERIOD COVERED
1. Joel C. Anderson
Anderson for Assembly 2018 (1374227) 01/01/14 – 06/30/18
2. Marggie Castellano
Marggie Castellano for Senate 2018 (1399445) 01/01/17 – 12/20/18
3. Janine L. DeRose
Janine DeRose for California State Senate District 6 2018 (1396490) 01/01/17 - 07/20/18
4. Roger Hernandez
Hernandez for Senate 2018 (1374662) 01/01/15 – 06/30/18
5. Dr. Asif Mahmood
Dr Asif Mahmood for Insurance Commissioner 2018 (1401431) 01/01/18 – 06/30/18
6. Miguel Santiago
Miguel Santiago for Assembly 2016 (1373492) 01/01/17 – 12/31/17
7. Miguel Santiago
Miguel Santiago for Assembly 2018 (1392439) 01/01/16 – 12/31/18
8. Miguel Santiago
Uplifting California Families a Controlled Committee by Assemblymember
Miguel Santiago (1395895) 01/01/17 – 12/31/18
NFINDEX 03/30/20 Page 1 of 1
POLITICAL REFORM AUDIT REPORTS
State Campaigns
1. Jack J. Lavers
Lavers for Assembly 2018 (1399835)
INDEX 05/29/20
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Jack J. Lavers
Lavers for Assembly 2018 (1399835)
July 1, 2017 through June 14, 2018
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on May 29, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Jack J. Lavers, a candidate for Assembly, District 26, in the 2018
Statewide Direct Primary Election. The Committee terminated effective June 14, 2018.
TREASURER: Thomas E. Montgomery III
Political Communications, Inc.
FINANCIAL ACTIVITY
Total Contributions Received: $ 123,976
Total Expenditures: $ 128,248
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – Jack J. Lavers/Lavers for Assembly 2018
Page 2 of 2
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
Bank statements or other documents were not provided to verify the source(s) of a $20,000 loan
reported as received from the candidate on October 17, 2017, and $9,452 in campaign expenses
paid from the candidate’s personal checking account. Copies of the checks were provided.
For expenditures examined, receipts and/or invoices were not maintained for 61 expenditures made
totaling $57,106. Canceled checks, bank statements, and a check register were maintained to verify
the names of the payees and the amounts paid.
CAMPAIGN BANK ACCOUNT
Two campaign expenditures totaling $9,452 were not processed through the Committee’s
designated campaign bank account. Instead, these expenditures were paid from the candidate’s
personal checking account and were not reported on the campaign statements.
FILERS’ COMMENTS
No comments were provided.
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and
the Attorney General on May 29, 2020.
CAMPAIGNS PERIOD COVERED
1. Marc E. Berman
Marc Berman for Assembly 2018 (1392758) 01/01/16 – 12/27/18
2. Tyler Diep
Tyler Diep for Assembly 2018 (1397523) 01/01/17 – 12/31/18
3. James Gallagher
Gallagher for Assembly 2018 (1392567) 01/01/16 - 12/31/18
4. E. Warren Gubler
Warren Gubler for Assembly 2018 (1399219) 01/01/17 – 06/30/18
5. Kevin H. Jang
Jang for Assembly 2018; Kevin (1402049) 01/01/18 – 12/05/18
6. Luis Lopez
Luis Lopez for Assembly 2017 (1397810) 01/01/17 – 12/31/17
7. Luis Lopez
Luis Lopez for Assembly 2018 (1395613) 01/01/16 – 12/31/18
8. Alex Padilla
Padilla for Secretary of State 2018 (1373719) 01/01/15 – 12/31/18
NFINDEX 05/29/20 Page 1 of 2
9. Vivian Romero
Vivian Romero for State Senate 2018 (1402414) 01/01/18 – 06/30/18
NFINDEX 05/29/20 Page 2 of 2
POLITICAL REFORM AUDIT REPORTS
State Campaigns
1. Eric Stephan Timothy Frame
Eric Frame for State Senate 2018 (1396954)
2. Travis Allen
Travis Allen for Governor 2018 (1397257)
3. Ana Victoria (Vicky) Santana
Santana for Senate 2018 (1402189)
4. Neil G. Kitchens
Committee to elect Neil Kitchens for Assembly (1396941)
INDEX 07/31/20
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Neil G. Kitchens
Committee to elect Neil Kitchens for Assembly (1396941)
January 1, 2017 through December 31, 2018
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.
However, the audit could not be performed since Mr. Kitchens and Ms. Wilkins have not responded
to numerous attempts to contact them. Therefore, we are unable to express an opinion regarding
compliance with the Political Reform Act.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on July 31, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee is controlled by Neil G. Kitchens, a candidate for Assembly, District 30, in the 2018
General Election.
TREASURER: Tara A. Wilkins
FINANCIAL ACTIVITY
Total Contributions Received: $ 14,445
Total Expenditures: $ 14,614
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper format with the Secretary of State for the period indicated above.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Eric Stephan Timothy Frame
Eric Frame for State Senate 2018 (1396954)
January 1, 2017 through December 31, 2018
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90001 of the California Government Code. State Senate
districts were randomly selected by the Fair Political Practices Commission. Candidates in selected
districts who raised or spent $15,000 or more were subject to audit.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on July 31, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee is controlled by Eric Stephan Timothy Frame, a candidate for State Senate, District
6, in the 2018 General Election.
TREASURER: Gary N. Blenner
FINANCIAL ACTIVITY
Total Contributions Received: $ 18,718
Total Expenditures: $ 18,039
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
FINDINGS AND RESPONSES
Franchise Tax Board
Audit Report – Eric Stephan Timothy Frame/Eric Frame for State Senate 2018
Page 2 of 6
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
Receipts and/or invoices were not maintained for expenditures made totaling $44,698. Bank
statements and canceled checks were maintained.
REPORTS AND STATEMENTS
The Form 460 Preelection Statement for the period ending September 22, 2018, filed with the
Secretary of State (SOS) on September 27, 2018, did not include Schedule A Monetary
Contributions Received and Schedule E Payments Made. Receipts and expenditures totaled $6,643
and $8,274, respectively; however receipts and expenditures reported on the Summary Page were
understated by $607 and $479, respectively.
The Form 460 Preelection Statement for the period ending October 20, 2018, was not filed with the
SOS in paper format. Receipts and expenditures totaled $5,683 and $2,802, respectively. The Form
460 Preelection Statement was timely filed electronically; however reported receipts were
understated by $1,051 and reported expenditures were overstated by $1,335.
The Form 460 Semi-annual Statement for the period ending December 31, 2018, was not filed with
the SOS in paper format. Receipts and expenditures totaled $121,981 and $125,079, respectively.
The Form 460 Semi-annual Statement was filed electronically on January 31, 2019; however, no
activity was reported. Contributions totaling $76,000 were reported as received during this period on
Form 497 Contribution Reports.
MONETARY CONTRIBUTIONS RECEIVED
Monetary contributions received totaling $106,272 were not itemized on the Form 460 Campaign
Disclosure Statements filed with the Secretary of State (SOS). Of this amount, $69,000 was reported
on Form 497 Contribution Reports filed prior to the 2018 General Election.
Reference Exhibit A
EXPENDITURES
Cash totaling $27,152 was withdrawn from the designated campaign bank account. An invoice
notates that $1,500 of this amount was a partial payment for printed materials. Spreadsheets
notated $25,864 in cash was paid to campaign workers.
Reference Exhibit B
Franchise Tax Board
Audit Report – Eric Stephan Timothy Frame/Eric Frame for State Senate 2018
Page 3 of 6
Expenditures totaling $94,692 were not itemized on the Form 460 Campaign Disclosure Statements
filed with the SOS.
Reference Exhibit C
TREASURER’S COMMENT
Mr. Blenner stated that his responsibilities were limited to filing the required reports and statements.
He further stated that he filed the reports and statements based on the information he received from
the candidate, who retained all the documents. Mr. Blenner explained that the Committee received
an incredible amount of contributions late in the campaign, which was overwhelming. He added that
he and the candidate, always had the best of intentions, and the mistakes were due to inexperience.
Mr. Blenner also stated that his mother became seriously ill and passed away during this time.
LIST OF EXHIBITS
EXHIBIT A – CONTRIBUTIONS RECEIVED NOT ITEMIZED ON FORM 460 CAMPAIGN
DISCLOSURE STATEMENTS
EXHIBIT B – CASH WITHDRAWALS OF MORE THAN $100 FROM CAMPAIGN BANK ACCOUNT
EXHIBIT C – EXPENDITURES NOT ITEMIZED ON FORM 460 CAMPAIGN DISCLOSURE
STATEMENTS
Franchise Tax Board
Audit Report – Eric Stephan Timothy Frame/Eric Frame for State Senate 2018
Page 4 of 6
EXHIBIT A - CONTRIBUTIONS RECEIVED NOT ITEMIZED ON FORM 460
CAMPAIGN DISCLOSURE STATEMENTS
Date
Received Contributor Amount
1. 10/09/18 Todd Reiners Hope, Inc. $ 500
2. 10/20/18 Casey Glimstad 1,800 (1)(5)
3. 10/22/18 JB Handley 8,800 (1)(2)
4. 10/25/18 Esai Morales 2,002 (3)
5. 10/25/18 Michelle Walrath 4,400 (1)
6. 10/26/18 Dan Carney 1,000 (1)
7. 10/26/18 Joyce Gaines 1,000 (1)
8. 10/26/18 Aaron Siri & Casey Glimstad 7,000 (1)
9. 10/26/18 Douglas Mackenzie 500
10. 10/26/18 Abby Rockefeller 500
11. 10/26/18 MaryKelly Sutton 500
12. 10/26/18 MaryKelly Sutton 500
13. 10/27/18 Nadim Taleb 1,000 (1)
14. 10/28/18 Alix Mayer 500
15. 10/28/18 Mary Kelly Sutton MD 1,000 (1)
16. 10/29/18 Karen Rogers 500
17. 10/29/18 Andrea Stein 1,000 (1)
18. 10/29/18 Roland Vandermeer 4,000 (1)
19. 10/30/18 Jeff Boyajian 500
20. 10/30/18 William Demoss 500
21. 10/30/18 Lisa Claire Dwoskin 1,000 (1)
22. 10/30/18 Renee Hunter 1,000 (1)
23. 10/30/18 Jennifer Sarver 500
24. 10/30/18 Stephen Wallack 500
25. 10/31/18 Debbie Ewing 500
26. 10/31/18 Britney Valas 1,000 (1)
27. 11/01/18 Brian Hooker 980
28. 11/01/18 Mary Louise Pierson 500
29. 11/01/18 Ruth Westreich 4,400 (1)
30. 11/02/18 Charlene Bollinger 4,400 (1)
31. 11/02/18 Tracey Gatheral 500
32. 11/02/18 Jennifer Mccarthy 1,000 (1)
33. 11/02/18 William D. Moses Jr. 4,400 (1)
34. 11/02/18 MaryKelly Sutton MD 1,000 (1)
35. 11/02/18 Donnie Wahlberg 1,000 (1)
36. 11/02/18 Spencer Wilcox 3,000 (1)
37. 11/03/18 Nadim Taleb 1,500 (1)
38. 11/04/18 John Bergman 1,000 (1)
39. 11/04/18 Anne Chan 500
40. 11/04/18 Anna Getty 8,808 (4)
41. 11/04/18 Ava Goedhart 2,500 (1)
211 other contributions of $100 to $400 28,782
Total $ 106,272
(1) A Form 497 was filed prior to the election for this contribution.
(2) The Form 497 reported $4,400 from JB Handley and $4,400 from Lisa Handley.
(3) A Form 497 filed prior to the election reported $2,000 of this contribution.
(4) A Form 497 filed prior to the election reported $8,800 of this contribution.
(5) Disclosed on amended Form 460 filed only in electronic format on 10/09/19.
Franchise Tax Board
Audit Report – Eric Stephan Timothy Frame/Eric Frame for State Senate 2018
Page 5 of 6
EXHIBIT B - CASH WITHDRAWALS OF MORE
THAN $100 FROM CAMPAIGN BANK ACCOUNT
Date
of
Withdrawal Amount
1. 10/26/18 $ 3,250
2. 11/02/18 5,000
3. 11/06/18 12,602
4. 11/06/18 2,000
5. 11/07/18 300
6. 11/07/18 2,000
7. 11/07/18 2,000
Total $ 27,152
Franchise Tax Board
Audit Report – Eric Stephan Timothy Frame/Eric Frame for State Senate 2018
Page 6 of 6
EXHIBIT C - EXPENDITURES NOT ITEMIZED ON FORM 460
CAMPAIGN DISCLOSURE STATEMENTS
Date
Made Payee Amount
1. 05/21/18 J's Quality Printing $ 254
2. 07/02/18 Office Max 117
3. 07/18/18 J's Quality Printing 405
4. 07/19/18 Voter Reach 269
5. 07/27/18 J's Quality Printing 361
6. 07/31/18 Squarespace 144
7. 08/03/18 Wal-Mart Store 106
8. 08/10/18 Yolo County 665
9. 08/13/18 J's Quality Printing 726
10. 08/18/18 Wav Humor Times 137
11. 08/22/18 J's Quality Printing 529
12. 08/28/18 J's Quality Printing 335
13. 09/06/18 GotPrint.Com 267
14. 09/10/18 Information in the Public Interest 1 ,500
15. 09/14/18 J's Quality Printing 397
16. 09/18/18 Lab Rat Productions 350
17. 10/24/18 Information in the Public Interest 14,000
18. 10/24/18 Wav Humor Times 250
19. 10/26/18 J's Quality Printing 743
20. 10/26/18 Office Max 184
21. 10/28/18 J's Quality Printing 519
22. 10/28/18 Tomas Frame 154
23. 10/29/18 Information in the Public Interest 6 ,500
24. 10/30/18 Facebook 250
25. 10/30/18 Information in the Public Interest 9 ,500
26. 10/30/18 Lab Rat Pictures 300
27. 10/31/18 Information in the Public Interest 12,000
28. 10/31/18 J's Quality Printing 6 ,842
29. 11/01/18 Office Max 261 (1)
30. 11/02/18 Facebook 500
31. 11/02/18 Robodial.Org, LLC 806
32. 11/03/18 Facebook 1 ,500 (1)
33. 11/03/18 Twitter Online Ads 137
34. 11/04/18 Robodial.Org, LLC 1 ,117 (1)
35. 11/05/18 Information in the Public Interest 10,000
36. 11/05/18 Robodial.Org, LLC 800 (1)
37. 11/05/18 T Shirt Pro 581
38. 11/05/18 Terrence Long 150
39. 11/06/18 Facebook 3 ,750 (1)
40. 11/06/18 Information in the Public Interest 5 ,000
41. 11/06/18 Nikki Jones 215
42. 11/08/18 Hawthorne Suites 768
43. 11/08/18 Twitter Online Ads 1 ,027
44. 11/09/18 Consumer Evaluation & Insight 8 ,576
45. 11/11/18 Jrmar Jefferson 1 ,700
Total $ 94,692
(1) Multiple transactions on the same day.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Travis Allen
Travis Allen for Governor 2018 (1397257)
January 1, 2017 through June 30, 2018
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on July 31, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee is controlled by former Assembly Member Travis Allen, District 72. Mr. Allen was a
candidate for Governor in the 2018 Statewide Direct Primary Election.
TREASURER: Lysa Ray
Lysa Ray Campaign Services
FINANCIAL ACTIVITY
Total Contributions Received: $ 1,721,623
Total Expenditures: $ 1,746,790
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – Travis Allen/Travis Allen for Governor 2018
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.
MONETARY CONTRIBUTIONS RECEIVED
Occupation and/or employer information was not disclosed for contributions totaling $6,458 received
from 39 individuals. A record of this information was not maintained and the contributions were not
returned to the donors.
EXPENDITURES
For expenditures examined, the additional information required for gifts, meals, and travel was not
disclosed for 49 expenditures made totaling $16,435. The information disclosed for gifts, meals, and
travel was incomplete for 12 other expenditures made totaling $5,249. In addition, records were not
maintained for $16,598 of these expenditures.
FILERS’ COMMENT
Ms. Ray stated that they did the best they could considering the volume of transactions and the size
of the Committee.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Ana Victoria (Vicky) Santana
Santana for Senate 2018 (1402189)
c/o Gould & Orellana, LLC
January 1, 2018 through June 30, 2018
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90001 of the California Government Code. State Senate
districts were randomly selected by the Fair Political Practices Commission. Candidates in selected
districts who raised or spent $15,000 or more were subject to audit.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on July 31, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee is controlled by Ana Victoria (Vicky) Santana, a candidate for State Senate, District
32, in the 2018 Special Primary Election and the 2018 Statewide Direct Primary Election.
TREASURER: David L. Gould
Gould & Orellana, LLC
FINANCIAL ACTIVITY
Total Contributions Received: $ 161,071
Total Expenditures: $ 189,210
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – Ana Victoria (Vicky) Santana/Santana for Senate 2018
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.
RECORDKEEPING
The source of funds could not be verified for $60,000 of a $64,000 loan reported as received from
the candidate on March 31, 2018. While copies of the candidate’s personal bank statements were
provided, documentation was not provided to substantiate the origin of $60,000 deposited into the
candidate’s personal account on April 2, 2018, prior to the $64,000 check from the candidate being
deposited into the Committee’s bank account on April 9, 2018.
Ms. Santana stated that the $60,000 was from her father, Miguel Santana Salas.
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and
the Attorney General on July 31, 2020.
CAMPAIGNS PERIOD COVERED
1. Travis Allen
Join Travis Allen to Repeal the Gas Tax Ballot Measure Committee, major
funding by PISF, Inc (1396427) 01/25/17 – 06/30/18
2. Travis Allen
Travis Allen for Assembly 2016 (1373831) 01/01/17 – 06/30/18
3. Travis Allen
Travis Allen for Assembly 2018 (1394138) 01/01/17 – 06/30/18
4. Steven S. Choi
Steven Choi for Assembly 2018 (1392840) 01/01/16 - 12/31/18
5. Vanessa Delgado
Senator Delgado 2018 Officeholder Committee (1413492) 01/01/18 – 12/13/18
6. Vanessa Delgado
Delgado for Senate 2018 (1401999) 01/01/18 – 11/15/18
7. Vanessa Delgado
Delgado for Senate Special Election 2018 (1404311) 01/01/18 – 12/13/18
NFINDEX 07/31/20 Page 1 of 2
8. Devon J. Mathis
Devon Mathis for Assembly 2018 (1393314) 01/01/17 – 12/31/18
9. Antonio “Tony” Mendoza
Mendoza for Senate 2018 (1373700) 01/01/14 – 06/30/18
10. Antonio “Tony” Mendoza
Senator Tony Mendoza Legal Defense Fund (1402394) 01/01/18 – 06/30/18
11. Antonio “Tony” Mendoza
Tony Mendoza for Senate 2018 – Special (1404368) 01/01/18 – 06/0/18
12. Antonio “Tony” Mendoza
Mendoza Legal Defense Fund (1392284) 01/01/16 – 05/15/17
13. Ali Sajjad Taj
Taj for Senate 2018 (1403289) 01/01/18 – 06/30/18
14. Ali Sajjad Taj
Taj for Senate 2018-Special (1403894) 01/01/18 – 06/30/18
15. Randy G. Voepel
Voepel for Assembly 2018 (1393777) 01/01/17 – 12/31/18
NFINDEX 07/31/20 Page 2 of 2
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and
the Attorney General on September 30, 2020.
CAMPAIGNS PERIOD COVERED
1. Catharine Baker
Catharine Baker for Assembly 2018 (1392518) 01/01/16 – 12/31/18
2. Patricia C. Bates
Pat Bates for Senate 2018 (1374577) 01/01/15 – 12/31/18
3. Cheryl R. Brown
Cheryl R. Brown for Assembly 2018 (1395340) 01/01/17 – 06/30/18
4. Alexandria Coronado
Coronado for Assembly 2018 (1400293) 01/01/17 – 12/31/18
5. Michelle Duman
Michelle Duman for Assembly 2018 (1401354) 01/01/18 - 12/31/18
6. Jean Fuller
Jean Fuller for Assembly 2018 (1376380) 01/01/15 – 06/30/18
7. Martin W. Garrick
Garrick for Senate 2018 (1367952) 01/01/14 – 06/28/17
8. Trina Coffman-Gomez
Trina Coffman-Gomez for Assembly 2018 (1399343) 01/01/17 – 06/30/18
NFINDEX 09/30/20 Page 1 of 2
9. Greg Haskin
Haskin for Assembly 2018 (1400291) 01/01/17 – 06/30/18
10. Paulina M. Miranda
Paulina Miranda for State Senator 8 District 2018 Candidate (1396903) 01/01/17 – 12/31/18
11. Jose Sigala
Sigala for Assembly 2018 (1398487) 01/01/17 – 12/31/18
12. Tom Tarantino
Tom Tarantino for Assembly 2018 (1398063) 01/01/17 – 06/30/18
NFINDEX 09/30/20 Page 2 of 2
POLITICAL REFORM AUDIT REPORTS
State Campaigns
1. Long K. Pham
Pham for Assembly 2018 (1403605)
2. Edward P. Hernandez, O.D.
Ed Hernandez for Lieutenant Governor 2018 (1374488)
3. Hrepsima Rita Topalian
Rita Topalian for Senate 32 Special Election 2018 (1405928)
4. Hrepsima Rita Topalian
Rita Topalian for Senate 2018 (1404439)
5. Eloise G. Reyes
Eloise Reyes for Assembly 2016 (1381092)
INDEX 11/30/20
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Edward P. Hernandez, O.D.
Ed Hernandez for Lieutenant Governor 2018 (1374488)
January 1, 2015 through December 31, 2018
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on November 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee is controlled by former State Senator Edward P. Hernandez, O.D., District 22. Dr.
Hernandez was a candidate for Lieutenant Governor in the 2018 General Election.
TREASURER: Edward P. Hernandez, O.D.
ASSISTANT TREASURER: Nancy L. Warren
Warren Enterprises
Franchise Tax Board
Audit Report – Edward P. Hernandez, O.D./Ed Hernandez for Lieutenant Governor 2018
Page 2 of 2
FINANCIAL ACTIVITY
Total Contributions Received: $4,187,472
Total Expenditures: $4,173,468
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format 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
For expenditures examined, subvendor information was not disclosed for payments totaling
$991,878. Of this amount, $931,379 was for payments made by Buying Time, LLC for television
advertisements and $60,499 was for payments to Audience Partners for social media
advertisements. Subvendor information was disclosed for other payments totaling $913,714.
Ms. Warren stated that it is always her intention to report timely or amend when additional
information is later received. She explained that despite timely requests, the majority of the
subvendor information was not received until May and June of this year. She added that information
timely requested from Audience Partners for reporting on the filing due October 25, 2018, was not
receive it until October 29, 2018, and she inadvertently did not file an amendment due to extreme
staffing issues.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Eloise G. Reyes
Eloise Reyes for Assembly 2016 (1381092)
January 1, 2017 through December 31, 2018
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. In addition, each controlled committee of
the candidate was subject to audit.
However, the audit could not be performed since the records were not provided. Therefore, we are
unable to express an opinion regarding compliance with the Political Reform Act.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on November 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Assembly Member Eloise Reyes, District 47. Ms. Reyes was re-
elected in the 2018 General Election. The Committee terminated effective June 30, 2019.
TREASURER: William P. Smith
FINANCIAL ACTIVITY
Total Contributions Received: $ 29,500
Total Expenditures: $ 40,063
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Long K. Pham
Pham for Assembly 2018 (1403605)
January 1, 2018 through June 30, 2018
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on November 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Long K. Pham, a candidate for Assembly, District 72, in the 2018
Statewide Direct Primary Election. The Committee terminated effective September 19, 2018.
TREASURER: Mary Van Pham
FINANCIAL ACTIVITY
Total Contributions Received: $ 21,000
Total Expenditures: $ 22,529
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format with the Secretary of State for the period indicated above.
Franchise Tax Board
Audit Report – Long K. Pham/Pham for Assembly 2018
Page 2 of 4
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, duplicate deposit slips, valuation letters and/or invoices, and
contributor lists were not maintained for reported contributions received totaling $21,000. Of this
amount, $10,500 was reported as received from Mary Van Pham. The lack of records precluded the
determination of whether contributions totaling $6,100 reported as received from Mary Pham on April
4, 2018, exceeded the limit by $1,700 and whether Form 497 Contribution Reports were required to
be filed for 6 contributions received totaling $15,600 reported on the Form 460 Campaign
Preelection Statement filed on May 14, 2018, for the period ending April 21, 2018. In addition,
source documents were not provided to verify reported contributions received totaling $7,951 that
were not deposited into the Committee’s designated campaign bank account. But deposited some
checks into his personal bank account, rather than the Committee’s bank account.
Reference Exhibit A
Mr. Pham stated that he misplaced the records while re-locating after the election. He added that he
didn’t have the resources to hire a professional treasurer and forgot to file the Form 497 Contribution
Reports. He added that all contributions received were disclosed on the Form 460 Campaign
Preelection Statement filed prior to the election. He further stated that the $1,700 nonmonetary
contribution reported as received from Mary Pham on April 4, 2018, should have been disclosed as
an expense instead of a contribution. Mr. Pham also stated that he was aware of the Political Reform
Act requirements but deposited the checks into his personal bank account to protect his contributors’
identity as the checks were written to him rather than the Committee.
Records, such as copies of invoices and/or receipts were not provided for 16 reported expenditures
totaling $17,379, including expenditures totaling $7,117 that were not processed through the
Committee’s designated campaign bank account. Copies of canceled checks and bank statements
were provided for expenditures totaling $2,549 processed through the campaign bank account.
Mr. Pham stated that he misplaced the records while re-locating after the election. He added that
since the Committee bank account lacked sufficient funds, campaign related expenses were paid
using contributions deposited into his personal account.
Franchise Tax Board
Audit Report – Long K. Pham/Pham for Assembly 2018
Page 3 of 4
REPORTS AND STATEMENTS
Two Form 460 Campaign Disclosure Statements were not timely filed with the Secretary of State.
Statement Period Receipts Expenditures Date Filed Days Late
01/01/18 – 04/21/18 $ 21,000 $ 18,129 05/14/18 18
05/20/18 – 06/30/18 0 4,400 09/20/18 51
Mr. Pham stated that the statements were signed and mailed one day prior to their respective due
dates.
EXPENDITURES
Three expenditures totaling $560 were not disclosed on the Form 460 Campaign Disclosure
Statements filed for the period ending June 30, 2018.
Date
Made Payee Amount
1. 06/04/18 L.S. TV $ 300
2. 06/04/18 Trong Doan 100
3. 06/06/18 Asian World Media 160
Total $ 560
Mr. Pham did not provide a comment.
Cash totaling $1,090 was withdrawn from the Committees designated campaign bank account. Of
this amount, $500 was two ATM withdrawals and $590 was the remaining bank balance withdrawn
by the candidate to close the Committee bank account.
Mr. Pham stated that the $590 was used to repay the loan from Mary Pham.
Franchise Tax Board
Audit Report – Long K. Pham/Pham for Assembly 2018
Page 4 of 4
EXHIBIT A - CONTRIBUTIONS REPORTED RECEIVED
ON FORM 460 FOR WHICH FORM 497 CONTRIBUTION
REPORTS WERE NOT FILED
Date
Reported Contributor Amount
Received Reported Reported
1. 03/08/18 Mary Pham $ 4,400
2. 04/04/18 Mary Pham 4,400
3. 04/04/18 Mary Pham 1,700
4. 04/10/18 Long Pham 2,400
5. 04/10/18 Long Pham 1,000
6. 04/10/18 Tuc Nguyen 1,700
Total $ 15,600
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Hrepsima Rita Topalian
Rita Topalian for Senate 2018 (1404439)
Chancery Building Law Offices
January 1, 2018 through December 31, 2018
AUDIT AUTHORITY AND SCOPE
This audit is authorized under Section 90001 of the California Government Code. State Senate
districts were randomly selected by the Fair Political Practices Commission. Candidates in selected
districts who raised or spent $15,000 or more were subject to audit.
The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using
generally accepted auditing standards and the auditing standards set by the Fair Political Practices
Commission. This included tests of disclosure, accounting records, and other auditing procedures
considered necessary.
This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on November 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Rita Topalian, a candidate for State Senate, District 32, in the
August 7, 2018 Special General Election and the November 6, 2018 General Election. The
Committee terminated effective June 30, 2019.
TREASURER: Lillian Moloian
Chancery Building Law Offices
Franchise Tax Board
Audit Report – Hrepsima Rita Topalian/Rita Topalian for Senate 2018
Page 2 of 2
FINANCIAL ACTIVITY
Total Contributions Received: $ 94,978
Total Expenditures: $ 93,293
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format 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.
LOANS RECEIVED
The Hyla Marrow Trust was not disclosed as the lender for loans totaling $30,000 reported on the
campaign disclosure statements filed with the Secretary of State (SOS) for the periods ending May
19 and October 20, 2018, and was also not disclosed as the lender on Form 497 Contribution
Reports filed with the SOS on May 15, May 16, May 19, and October 9, 2018. Instead, the candidate
was disclosed as the lender. The funds from the Trust were initially deposited in the candidate’s
personal bank account on April 30, May 17, and October 9, 2018. The candidate deposited a total of
$30,000 into the designated campaign bank account on May 10, May 15, May 21, and October 9,
2018. Further the contributions received limit was exceeded by $21,200.
CANDIDATE’S COMMENT
Ms. Topalian stated she borrowed the money from the Trust because it was convenient and time
was of the essence. She further stated that she borrowed the funds at 10% interest as a means of
demonstrating she was not taking advantage of the situation. Finally, she stated that the way she
structured the loan and its repayment made her actions open and transparent, and it gave her the
obligation of paying it back since she incurred the debt rather than the campaign.
POLITICAL REFORM AUDIT PROGRAM MS F387
PO BOX 651
SACRAMENTO CA 95812-0651
AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR:
Hrepsima Rita Topalian
Rita Topalian for Senate 32 Special Election 2018 (1405928)
Chancery Building Law Offices
January 1, 2018 through September 24, 2018
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State,
and the Attorney General on November 30, 2020.
ABOUT THE COMMITTEE
BACKGROUND INFORMATION
The Committee was controlled by Rita Topalian, a candidate for State Senate, District 32, in the
August 7, 2018 Special General Election and the November 6, 2018 General Election. The
Committee terminated effective September 24, 2018.
TREASURER: Lillian Moloian
Chancery Building Law Offices
Franchise Tax Board
Audit Report – Hrepsima Rita Topalian/Rita Topalian for Senate 32 Special Election 2018
Page 2 of 2
FINANCIAL ACTIVITY
Total Contributions Received: $ 141,724
Total Expenditures: $ 141,724
The totals for contributions received and expenditures were taken from the unaudited statements as
filed in paper and/or electronic format 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.
LOANS RECEIVED
The Hyla Marrow Trust was not disclosed as the lender for a $15,000 loan reported on the Form
460 Preelection Statement filed for the period ending July 21, 2018, and was also not disclosed as
the lender on a Form 497 Contribution Report filed on July 5, 2018. Instead, the candidate was
disclosed as the lender. The funds from the Trust were initially deposited into the candidate’s
personal bank account on July 2, 2018. The candidate deposited $15,000 into the designated
campaign bank account on July 6, 2018. Further, the contributions received limit was exceeded by
$6,200.
CANDIDATE’S COMMENT
Ms. Topalian stated she borrowed the money from the Trust because it was convenient and time
was of the essence. She further stated that she borrowed the funds at 10% interest as a means of
demonstrating she was not taking advantage of the situation. Finally, she stated that the way she
structured the loan and its repayment made her actions open and transparent, and it gave her the
obligation of paying it back since she incurred the debt rather than the campaign.
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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and
the Attorney General on November 30, 2020.
CAMPAIGNS PERIOD COVERED
1. Rebecca Bauer-Kahan
Rebecca Bauer-Kahan for Assembly 2018 (1398674) 01/01/17 – 12/31/18
2. Xavier Becerra
Becerra for Attorney General 2018 (1394091) 01/01/17 – 12/31/18
3. Jordan Cunningham
Jordan Cunningham for Assembly 2018 (1393016) 01/01/16 – 12/31/18
4. Vincent K. Fong
Vince Fong for Assembly 2018 (1393014) 01/01/17 – 12/31/18
5. Vincent K. Fong
Assemblyman Vince Fong’s Ballot Measure Committee for Central Valley
Prosperity (1405939) 01/01/18 - 12/31/18
6. Delphine Jessica Martinez
Committee to Elect Jessica Martinez (1400759) 01/01/18 – 12/31/18
7. Douglas A. Ose
Doug Ose for Governor 2018 (1401145) 01/01/18 – 03/08/18
8. Sharon Quirk-Silva
Sharon Quirk-Silva for Assembly 2018 (1392962) 01/01/16 – 12/31/18
NFINDEX 11/30/20 Page 1 of 2
9. Eloise G. Reyes
Eloise Reyes for Assembly 2018 (1393341) 01/01/17 – 12/31/18
10. Philip Y. Ting
Phil Ting for Assembly 2018 (1393484) 01/01/17 – 12/31/18
11. Philip Y. Ting
Assemblymember Phil Ting's Ballot Measure Committee; State of
Opportunity (1391310) 01/01/17 – 12/31/18
12. Marshall Tuck
Marshall Tuck for State Superintendent of Public Instruction 2018
(1395234) 01/01/17 – 12/31/18
NFINDEX 11/30/20 Page 2 of 2