Moorlach for Senate 2020

POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Mike Gatto Mike Gatto for Lt. Governor 2018 (1373671) 2. Fiona Ma Fiona Ma for State Treasurer (1384474) 3. Amanda Renteria Renteria for Governor 2018 (1402592) 4. Scott D. Wiener Re-Elect Scott Wiener for State Senate 2020 (1392654) INDEX 01/31/22 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Mike Gatto Mike Gatto for Lt. Governor 2018 (1373671) c/o Leiderman & Associates, Inc. January 1, 2014 through June 30, 2017 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 January 31, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by former Assembly Member Mike Gatto, District 43. Mr. Gatto was a candidate for Lieutenant Governor in the 2018 Statewide Direct Primary Election. Mr. Gatto filed a Form 501 Candidate Intention Statement for this office. However, he withdrew from the election and was not on the ballot. The Committee terminated effective June 30, 2017. TREASURER: Jane Leiderman Leiderman & Associates, Inc. FINANCIAL ACTIVITY Total Contributions Received: $ 2,268,238 Total Expenditures: $ 2,272,514 Franchise Tax Board Audit Report – Mike Gatto/Mike Gatto for Lt. Governor 2018 Page 2 of 3 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. REPORTS AND STATEMENTS Form 497 Contribution Reports were not filed with the Secretary of State (SOS) for a $35,200 contribution made to the California Democratic Party and a $4,200 contribution made to Dr. Joaquin Arambula for Assembly 2016 Special Election on January 29, 2016. A report was filed 36 days late with the SOS for a $5,600 contribution received from Motor Vehicle Software Corporation on March 31, 2016. Reports were timely filed for 8 contributions received and made totaling $34,600. Ms. Leiderman stated the 2 contributions for which reports were not filed were made during the days preceding a filing deadline and she had to file statements for more than 100 committees by that deadline. Ms. Leiderman also stated she always intends to comply with Fair Political Practices Commission regulations and missing these 2 reports was an inadvertent mistake. Finally, Ms. Leiderman stated that both contributions were timely disclosed by the recipient committees prior to the pertinent election and were disclosed on the Semi-annual Statement filed for the period ending June 30, 2016. REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Fiona Ma Fiona Ma for State Treasurer 2018 (1384474) c/o James R. Santos Bookkeeping Services January 1, 2016 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 January 31, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by State Treasurer Fiona Ma. Ms. Ma was elected in the 2018 General Election. The Committee terminated effective August 15, 2019. TREASURER: James R. Santos James R. Santos Bookkeeping Services FINANCIAL ACTIVITY Total Contributions Received: $3,888,825 Total Expenditures: $2,726,655 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 – Fiona Ma/Fiona Ma for State Treasurer 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 Records were not maintained of subvendor information for $477,890 paid to Sadler Strategic Media, Inc. for a media campaign. As a result, the amount of reportable subvendor information could not be determined. No subvendor information was disclosed for the $477,890. EXPENDITURES Subvendor information for payments totaling $344,739 made by Sadler Strategic Media, Inc. to television stations was not disclosed on the initial Form 460 Preelection Statement filed with the Secretary of State for the period ending May 19, 2018. An amendment was filed on July 30, 2018, after the pertinent election, to disclose the information. Subvendor information for payments totaling $172,242 made by Sadler Strategic Media, Inc. to television stations was timely disclosed on the Form 460 Semi-annual Statement filed for the period ending June 30, 2018. In addition, expenditures of $100 or more made with the campaign credit card totaling $37,169 were not disclosed until after the pertinent elections. TREASURER’S COMMENT Mr. Santos stated that he continuously asked for subvendors and unfortunately never received more than what he originally reported from Sadler Strategic Media, Inc. He added that he had no reason to believe that there was anything else outstanding and no reason to question whether Sadler Strategic Media, Inc. had anything further to submit to him, this being the only time he had ever dealt with this company. Mr. Santos further stated that he asked the candidate repeatedly for the credit card subvendor information and reported the information once he received it from the candidate. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Scott D. Wiener Re-Elect Scott Wiener for State Senate 2020 (1392654) January 1, 2016 through December 31, 2020 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, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by State Senator Scott D. Wiener, District 11. Mr. Wiener was re- elected in the 2020 General Election. The Committee terminated effective August 10, 2021. TREASURER: Stacy Owens S.E. Owens & Company REPRESENTATIVE: Marissa Quaranta S.E. Owens & Company Franchise Tax Board Audit Report – Scott D. Wiener/Re-Elect Scott Wiener for State Senate 2020 Page 2 of 6 FINANCIAL ACTIVITY Total Contributions Received: $ 3,318,464 Total Expenditures: $ 3,123,326 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. REPORTS AND STATEMENTS Two Form 460 Preelection Statements were not filed with the Secretary of State (SOS). A $36,500 and $3,400 monetary contribution was made to California Democratic Party (CDP) and Anna Caballero for Senate 2018 on March 15 and April 23, 2018, respectively. The activity was disclosed on the Form 460 Semi-annual Statement filed for the period ending June 30, 2018. Form 497 Contribution Reports were timely filed for the two contributions made. Reference Exhibit A. Ms. Quaranta stated that they relied on the Fair Political Practices Commission Filing Schedule for State Officeholders and Candidates Not Listed on the June 5, 2018 Ballot in deciding whether to file preelection statements. Based on the filing schedule, they determined no filing was required. They later learned during the audit that the requirement for preelection statements includes contributions made to general purpose committees. She further stated that they have adjusted their internal filing obligations review process. Form 497 Contribution Reports were not filed with the Secretary of State for 15 contributions received totaling $33,750. Reports were filed for 514 contributions received or made totaling $1,368,847. Reference Exhibit B. Ms. Quaranta stated that filings for the 8 contributions received on October 5, and 6, 2020, were missed due to an internal software issue which has since been corrected. She further stated that these 8 contributions, which represent more than half the missed filings, would have been reported on a single filing. Franchise Tax Board Audit Report – Scott D. Wiener/Re-Elect Scott Wiener for State Senate 2020 Page 3 of 6 ACCRUED EXPENSES Accrued expenses totaling $144,833 were not disclosed prior to the 2020 Presidential Primary Election on the initial Form 460 Preelection Statement filed for the period January 19 through February 15, 2020. Of this amount, $144,581 was disclosed on an amendment filed after the pertinent election on August 3, 2020, and $252 on an amendment filed on February 2, 2021. Accrued expenses totaling $94,790 were reported timely. Ms. Quaranta stated that they continue to work on their processes with campaign contacts and vendors to ensure that accrued expenses are reported timely. She further stated that in the event they are unable to include an expense on a report, they remedy the situation as soon as possible with an amendment. LIST OF EXHIBITS EXHIBIT A – FORM 460 PREELECTION STATEMENTS NOT FILED EXHIBIT B – FORM 497 CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS RECEIVED Franchise Tax Board Audit Report – Scott D. Wiener/Re-Elect Scott Wiener for State Senate 2020 Page 4 of 6 EXHIBIT A - FORM 460 PREELECTION STATEMENTS NOT FILED Contributions Statement Period Made Receipts Expenditures 01/01/18 - 04/21/18 $ 36,750 $ 86,686 $ 71,075 (1) 04/22/18 - 05/19/18 8,050 36,050 14,209 (1) Contributions received of $100 or more totaling $69,200 were not included on Form 497 Contribution Report filed for a $36,500 contribution made to California Democratic Party (CDP) on March 15, 2018. CDP had spent more than $100,000 during the preceding 12 months to support the qualification and/or passage of a state ballot measure. Franchise Tax Board Audit Report – Scott D. Wiener/Re-Elect Scott Wiener for State Senate 2020 Page 5 of 6 EXHIBIT B - FORM 497 CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS RECEIVED Date Received Contributor Amount 1. 11/03/17 Nat Friedman $ 8,800 2. 02/11/20 Barbara Willenborg 2,500 3. 09/04/20 Lawrence Cushman 1,800 4. 09/04/20 Michael Matthews 1,000 5. 09/04/20 Matthew Schwartz 1,000 6. 09/07/20 Leah Culver 1,250 (1) 7. 10/05/20 California American Council of Engineering 2,700 Companies Political Action Committee (CA ACEC PAC) 8. 10/05/20 California Defense Counsel Political Action Committee 1,000 9. 10/05/20 California Machinists Non-Partisan Political League 1,000 10. 10/05/20 Cardinal Health, Inc. PAC 1,500 11. 10/05/20 Jason Fish 2,000 12. 10/05/20 Paul Haahr 2,500 13. 10/06/20 Equality California Political Action Committee 4,700 14. 10/06/20 HNTB Holdings Ltd. PAC 1,000 15. 10/19/20 Willie Brown 1,000 Total $ 33,750 (1) Total comprises contributions of $250 and $1,000 received on August 31 and September 7, 2020, respectively. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Amanda Renteria Renteria for Governor 2018 (1402592) January 1, 2018 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 January 31, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by Amanda Renteria, a candidate for Governor in the 2018 Statewide Direct Primary Election. TREASURER: Gary Crummitt Crummitt & Associates FINANCIAL ACTIVITY Total Contributions Received: $ 111,271 Total Expenditures: $ 93,131 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 – Amanda Renteria/Renteria for Governor 2018 Page 2 of 8 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 460 Campaign Disclosure Statements filed with the Secretary of State (SOS) did not bear the candidate’s signature. After notification of the findings during the audit, amended statements bearing a signature in the candidate’s section were filed in paper format with the SOS on August 25, 2021. Reference Exhibit A Mr. Crummitt stated that amended statements bearing the candidate’s signature were filed. Form 497 Contribution Reports were not filed with the SOS for 4 contributions received totaling $18,162. A report was filed 4 days late on March 16, 2018, for a $29,200 contribution received from Jack Bendheim on February 26, 2018. Reports were timely filed for 12 contributions received totaling $49,480. Reference Exhibit B Mr. Crummitt stated that Form 497 filings were not required for Patrick Brannelly, as the amounts represent reimbursable expenditures rather than in-kind loans. He further stated that Form 497 for Jack Bendheim was reported when it was received by the treasurer’s office. CAMPAIGN BANK ACCOUNT Amounts owed on the campaign credit card totaling $17,162 were not paid from the designated campaign bank account. Instead, Patrick Brannelly, the candidate’s husband, paid the credit card statements from personal funds. The payments were not disclosed on Form 460 Campaign Disclosure Statements as in-kind loans. Payment Date Campaign Credit Card Amount 1. 04/23/18 AA Advantage Mastercard - 04/05/18 Statement $ 1,866 2. 05/02/18 AA Advantage Mastercard - 05/05/18 Statement 8,461 3. 05/03/18 AA Advantage Mastercard - 06/05/18 Statement 6,835 Total $ 17,162 Mr. Crummitt stated that payments made by Patrick Brannelly on the campaign credit card represent reimbursable expenditures rather than in-kind loans and that the Fair Political Practices Commission Manual 1 for State Candidates makes no reference to in-kind loans. Franchise Tax Board Audit Report – Amanda Renteria/Renteria for Governor 2018 Page 3 of 8 ACCRUED EXPENSES Accrued expenses totaling $18,962 were not disclosed on the Form 460 Campaign Disclosure Statements, including $17,162 of credit card charges paid by the candidate’s spouse. In addition, for the $17,162 in credit card purchases, subvendors totaling $7,944 were not disclosed. Accrued expenses totaling $25,000 and subvendors totaling $9,348 were disclosed. After notification of the finding during the audit, amendments to Form 460 Campaign Disclosure Statements were filed in electronic format on May 15, 2021, to disclose the accrued expenses. Reference Exhibit C & Exhibit D Mr. Crummitt stated that the credit card statements were not provided to the treasurer’s office until after the election. CANDIDATE’S COMMENT Ms. Renteria stated that she provided her signature for various filings when a request was received from the treasurer. She further stated she was unaware of any noncompliance in this regard and represents that she did not sign any amended Form 460 Campaign Disclosure statements. In regards to the credit card payments made by Patrick Brannelly, Ms. Renteria stated she provided supporting records to Mr. Crummitt on July 1, 2018, and believed the activity would be appropriately reported. She stated she again contacted Mr. Crummitt on three subsequent occasions to inquire about closing the committee. She further stated that on October 23, 2018, Mr. Crummitt responded that the committee termination could not be completed until after the 2018 General Election. She stated she made additional contacts to the treasurer via email on November 30, and December 20, 2018, as well as January 30, 2019, to inquire about closing the Committee, to which she received no response. LIST OF EXHIBITS EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT SIGNED EXHIBIT B – FORM 497 CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS RECEIVED EXHIBIT C – ACCRUED EXPENSES NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS EXHIBIT D – SUBVENDORS NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Franchise Tax Board Audit Report – Amanda Renteria/Renteria for Governor 2018 Page 4 of 8 EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT SIGNED Initial/ Candidate's Treasurer's Statement Period Amendment Signature Signature 01/01/18-04/21/18 Initial No Yes 04/22/18-05/19/18 Amendment No Yes (1) 05/20/18-06/30/18 Initial No Yes (2) (1) Initial Form 460 was signed by the candidate and treasurer. (2) The SOS notified the treasurer on November 9, 2018, this statement did not bear the signature of the controlling candidate. Franchise Tax Board Audit Report – Amanda Renteria/Renteria for Governor 2018 Page 5 of 8 EXHIBIT B - FORM 497 CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS RECEIVED Date Received Contributor Amount 1. 04/23/18 Patrick Brannelly $ 1,866 2. 05/02/18 Patrick Brannelly 8,461 3. 05/03/18 Patrick Brannelly 6,835 4. 05/29/18 Yvette Renteria 1,000 Total $ 18,162 Franchise Tax Board Audit Report – Amanda Renteria/Renteria for Governor 2018 Page 6 of 8 EXHIBIT C - ACCRUED EXPENSES NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Payment Date Accrued Expenses Amount 1. 08/29/18 Sydney Barron $ 1,000 2. 09/17/18 Gabrielle McCaffrey 800 3. 05/14/21 Patrick Brannelly/AA Advantage Mastercard 1,866 (1) 4. 05/14/21 Patrick Brannelly/AA Advantage Mastercard 8,461 (1) 5. 05/14/21 Patrick Brannelly/AA Advantage Mastercard 6,835 (1) Total $ 18,962 (1) Check payment was issued subsequent to the audit period. Franchise Tax Board Audit Report – Amanda Renteria/Renteria for Governor 2018 Page 7 of 8 EXHIBIT D - SUBVENDORS NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Charge Date Subvendor Amount 1. 03/02/18 AA Advantage Mastercard/Hotwire $ 114 (1) 2. 03/02/18 AA Advantage Mastercard/Hotwire 114 (1) 3. 03/27/18 AA Advantage Mastercard/Hotwire 168 (1) 4. 04/06/18 AA Advantage Mastercard/Facebook 672 5. 04/09/18 AA Advantage Mastercard/Vista Print 156 6. 04/11/18 AA Advantage Mastercard/Google 188 7. 04/25/18 AA Advantage Mastercard/Hotwire 181 (1) 8. 04/27/18 AA Advantage Mastercard/Facebook 750 9. 05/06/18 AA Advantage Mastercard/Facebook 200 10. 05/17/18 AA Advantage Mastercard/Gabrielle McCaffrey 800 11. 05/18/18 AA Advantage Mastercard/Facebook 249 12. 05/20/18 AA Advantage Mastercard/Hotels.com 157 (1) 13. 05/21/18 AA Advantage Mastercard/Hotwire 204 (1) 14. 05/21/18 AA Advantage Mastercard/NGP Van 1,050 15. 05/24/18 AA Advantage Mastercard/Facebook 703 16. 05/24/18 AA Advantage Mastercard/United Airlines 115 (1) 17. 05/24/18 AA Advantage Mastercard/Alaska Airlines 269 (1) 18. 05/26/18 AA Advantage Mastercard/Facebook 500 19. 05/26/18 AA Advantage Mastercard/Hotwire 346 (1) 20. 05/26/18 AA Advantage Mastercard/United Airlines 117 (1) 21. 05/31/18 AA Advantage Mastercard/Facebook 141 22. 06/02/18 AA Advantage Mastercard/Facebook 750 Total $ 7,944 (1) Meals and travel information totaling $1,785 was not disclosed. 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 District Attorneys of Los Angeles, Sacramento and San Francisco Counties on January 31, 2022. CAMPAIGNS PERIOD COVERED 1. Eric Early Eric Early for Attorney General 2018 (1399107) 01/01/17 – 06/30/18 NFINDEX 01/31/22 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 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, 2022. CAMPAIGNS PERIOD COVERED 1. Anthony Joseph Cannella Cannella for Lt. Governor 2018 (1374138) 01/01/15 – 06/30/18 2. Anthony Joseph Cannella Senator Anthony Cannellas 2014 Officeholder Account (1377403) 01/01/15 – 06/30/18 3. Mike Gatto Mike Gatto for Treasurer 2018 (1385974) 01/01/16 – 12/31/17 4. Mark P. Meuser Meuser for Secretary of State 2018 (1399275) 01/01/17 – 12/31/18 5. Tony K. Thurmond Tony Thurmond for Superintendent of Public Instruction 2018 (1395467) 01/01/17 – 12/31/18 NFINDEX 01/31/22 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Linda Dealy Blankenship Linda Blankenship for CA Senate District 39 2020 (1425294) INDEX 03/30/22 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Linda Dealy Blankenship Linda Blankenship for CA Senate District 39 2020 (1425294) January 1, 2019 through December 31, 2020 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, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by Linda Dealy Blankenship, a candidate for State Senate in the 2020 General Election. TREASURER: Gary Felien FINANCIAL ACTIVITY Total Contributions Received: $ 74,257 Total Expenditures: $ 74,257 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 – Linda Dealy Blankenship/Linda Blankenship for CA Senate District 39 2020 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 Records were not maintained regarding the disposition of a computer and printer purchased by the candidate during the campaign for $2,919 and reimbursed with Committee funds. Mr. Felien did not provide a comment. CAMPAIGN BANK ACCOUNT Campaign expenditures totaling $25,402 were not processed through the Committee’s designated campaign bank account. Of this amount, $20,380 was made from the candidate’s personal funds and disclosed on Form 460 Campaign Disclosure Statements filed with the Secretary of State (SOS) as expenditures made by the Committee, while the remaining $5,022 was not disclosed. The Committee paid the candidate a total of $20,073 as reimbursement for these expenses. Mr. Felien stated the Committee’s bank would not issue a debit card for the Committee’s bank account because it could be used to withdraw cash and would violate the bank’s procedures for political accounts. Mr. Felien added that most vendors of political services will not accept checks from campaign accounts due to the short-term nature of such accounts and the difficulty of recovering funds. 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, 2022. CAMPAIGNS PERIOD COVERED 1. Jeffi L. Girgenti Committee to Elect Jeffi Girgenti for Assembly 2020 (1423582) 01/01/20 – 12/31/20 2. Anthony J. Portantino Portantino for Senate 2020 (1392849) 01/01/16 – 12/31/20 3. Anthony J. Portantino Moving California Forward A Committee Controlled by Anthony Portantino (1303923) 01/01/17 – 12/31/20 4. Joy Silver Silver4Senate 2022 (1415735) 01/01/19 – 06/30/20 5. Joy Silver Silver4Senate 2020 (1423486) 01/01/19 – 06/30/20 6. Randy G. Voepel Voepel for Assembly 2020 (1414473) 01/01/19 – 12/31/20 NFINDEX 03/30/22 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 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 31, 2022. CAMPAIGNS PERIOD COVERED 1. Kevin de León Kevin de Leon for Lieutenant Governor 2018 (1375100) 01/01/15 – 06/30/18 2. Katrina Foley Foley for Senate 2020 (1415525) 01/01/19 – 06/30/20 3. Cole M. Harris Cole Harris for Lt. Governor 2018, Inc. (1402145) 01/01/18 – 06/30/18 4. John M. W. Moorlach Moorlach for Senate 2020 (1392543) 01/01/16 – 12/31/20 5. Sandré R. Swanson Swanson for Senate 2020 (1392853) 01/01/16 – 05/11/20 NFINDEX 05/31/22 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 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 29, 2022. CAMPAIGNS PERIOD COVERED 1. Toni G. Atkins California Works: Senator Toni Atkins Ballot Measure Committee 10/23/16 – 12/31/20 (1357909) 2. Toni G. Atkins Re-Elect Senator Atkins 2020 (1393189) 01/01/16 – 12/31/20 3. Todd Cotta Cotta for Assembly 2020 (1423045) 01/01/19 – 12/07/20 4. Elizabeth A. Egan Egan for Judge 2020 (1422565) 01/01/19 – 06/30/20 5. Jacqueline F. Fielder Jackie Fielder for State Senate 2020 (1422790) 01/01/19 – 12/31/20 6. Jesse S. Gabriel Jesse Gabriel for Assembly 2020 (1414962) 01/01/19 – 12/31/20 7. Elizabeth L. Lavertu Elizabeth Lavertu for State Assembly 2020 (1420977) 01/01/19 – 12/31/20 8. Dave Min Dave Min for State Senate 2020 (1414941) 01/01/19 – 12/31/20 NFINDEX 07/29/22 Page 1 of 2 9. Godfrey Santos Plata Plata for Assembly 2020 (1417528) 01/01/19 – 12/31/20 10. Christopher M. Roth Chris Roth for Assembly District 53 2020 (1414856) 01/01/19 – 01/18/20 11. Rudy Salas Jr. Rudy Salas for Assembly 2018 (1393439) 01/01/19 – 04/24/19 12. Rudy Salas Jr. Salas for a Strong California, Ballot Measure Committee (1383238) 01/01/19 – 12/31/20 13. Rudy Salas Jr. Rudy Salas for Assembly 2020 (1414982) 01/01/19 – 12/31/20 14. Nancy Skinner Skinner for Senate 2020 (1392359) 01/01/16 – 12/31/20 NFINDEX 07/29/22 Page 2 of 2 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. Caree Annette Harper Caree Annette Harper for Judge 2020 (1422190) 2. Douglas O. Treisman Treisman for Judge 2020 (1422704) INDEX 09/30/22 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Caree Annette Harper Caree Annette Harper for Judge 2020 (1422190) January 1, 2019 through June 30, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on October 31, 2019, as a controlled committee by Caree Annette Harper, a candidate for Superior Court Judge of Los Angeles #162 in the 2020 Presidential Primary Election. TREASURER: David L. Gould REPRESENTATIVE: Chris Thomas Gould & Orellana, LLC Franchise Tax Board Audit Report – Caree Annette Harper/Caree Annette Harper for Judge 2020 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 29,552 Total Expenditures: $ 76,178 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. CAMPAIGN BANK ACCOUNT Expenditures totaling $4,996 were not paid from the campaign bank account. Instead, the expenditures were paid directly by the candidate using her personal funds and/or personal credit card. These expenditures were reported on Schedule C of the Form 460 Campaign Disclosure Statements filed for the period January 1, 2019, through June 30, 2020, as nonmonetary contributions received from the candidate. Of this amount, credit card statements, in-kind contributions forms, invoices, and/or receipts, were not provided for nonmonetary contributions received totaling $1,191. No comment was provided. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Douglas O. Treisman c/o Melissa Allen Treisman for Judge 2020 (1422704) January 1, 2019 through March 23, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Superior Court offices were randomly selected by the Fair Political Practices Commission. Candidates for selected offices who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Douglas O. Treisman, a candidate for Superior Court Judge, Fresno County, in the 2020 Presidential Primary Election. The Committee terminated effective March 23, 2020. TREASURER: Melissa Allen FINANCIAL ACTIVITY Total Contributions Received: $ 66,645 Total Expenditures: $ 66,645 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 – Douglas O. Treisman/Treisman for Judge 2020 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. LOANS RECEIVED The candidate’s father, Edward Treisman, was not disclosed as the source of the $30,000 loan reported on the Form 460 Semi-annual Statement filed for the period ending December 31, 2019. Instead, the candidate was disclosed as the lender. The funds from Edward Treisman were initially deposited into the candidate’s personal bank account on December 27, 2019. The candidate issued a personal check dated December 26, 2019 for $30,000 made payable to Treisman for Judge 2020. These funds were deposited into the campaign bank account on January 10, 2020. The loan was forgiven by the candidate on March 19, 2020. The candidate, Douglas Treisman stated that his father, Edward Treisman, wanted to assist with campaign efforts and therefore wrote the candidate a check. He added that his father offered him the money although he had made him aware of the uncertainties of him winning the election. Furthermore, he stated that his father said that the loan could be repaid at a later date if the candidate wins and that’s why the check was written as a “loan.” Mr. Treisman did state that the loan hasn’t been repaid to his father as of this date 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, 2022. CAMPAIGNS PERIOD COVERED 1. Manuel A. Almada Manuel Almada for Judge 2020 (1422303) 01/01/19 – 06/30/20 2. Elena Condes Committee to Elect Elena Condes for Alameda County Judge 2020 01/01/19 – 12/31/20 (1421918) 3. Stephen F. Miller Steve Miller for Judge 2020 (1421122) 01/01/19 – 06/29/20 4. Thomas N. Parsekian Parsekian for Los Angeles County Superior Court Judge 2020 (1418314) 01/01/19 – 06/30/20 5. Miguel Santiago Santiago for Assembly 2020 (1414642) 01/01/18 – 12/31/20 6. Alana Wong Robinson Alana Wong Robinson for Judge 2020 (1421929) 01/01/19 – 03/23/20 NFINDEX 09/30/22 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. AFSCME Local 3634 PAC (1255127) 2. California New Car Dealers Association Issues PAC (1256259) 3. California Thoroughbred Breeders Association PAC (861577) Local Campaigns 1. Eric J. Ching Eric Ching for Walnut City Council 2020 (1344120) 2. Eric J. Wang Eric Wang for Walnut City Council 2020 (1429020) 3. Linda F. Freedman Linda Freedman for Walnut City Council 2020 (1427531) 4. Manuel Rodriguez Manuel Rodriguez for Supervisor 2020 (1420877) 5. Vivian Elias Vivian Elias for Walnut City Council 2020 (1430037) INDEX 11/30/22 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: AFSCME Local 3634 PAC (1255127) January 1, 2019 through December 31, 2020 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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by AFSCME Local 3634. TREASURER: Q Arachchi AFSCME Local 3634 REPRESENTATIVE: Dexter Rappleye Bush Gottlieb, a Law Corporation Franchise Tax Board Audit Report – AFSCME Local 3634 PAC Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 77,306 Total Expenditures: $ 37,350 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. REPORTS AND STATEMENTS Form 497 Contribution Reports were not filed with the Secretary of State (SOS) for five contributions made totaling $5,100. Reports were timely filed for four other contributions made totaling $9,000. A similar finding was noted in a prior Audit Report issued by the Franchise Tax Board on July 31, 2017, and was agreed to in the Fair Political Practices Commission Stipulation, Decision and Order, FPPC Case No. 17/147, approved on September 21, 2017. Reference Exhibit A A Form 460 Preelection Statement was not filed with the SOS for the period July 1 through September 19, 2020. Contributions made during this period totaled $4,900. Contributions received and expenditures made for the period totaled $3,256 and $4,900, respectively. The activity was disclosed on the Form 460 Semi-annual Statement filed for the period ending December 31, 2020. REPRESENTATIVE’S COMMENT Mr. Rappleye stated that Mr. Arachchi was new and not aware of the 24-hour and preelection filing requirements. He added that although he was personally aware of the filing requirements, due to a leave of absence, he was unable to provide guidance to Mr. Arachchi. He further stated that the failure to submit these filings was not willful, and the PAC has since taken steps to ensure timely filings in the future. LIST OF EXHIBITS EXHIBIT A – FORM 497 CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS MADE Franchise Tax Board Audit Report – AFSCME Local 3634 PAC Page 3 of 3 EXHIBIT A - FORM 497 CONTRIBUTION REPORTS NOT FILED FOR CONTRIBUTIONS MADE Check Date Recipient Amount 1. 08/24/20 Mueller for Senate 2020 $ 1,000 2. 09/22/20 Danna for LACCD Trustee 2020 1,000 3. 09/22/20 Andre Quintero for Mayor 2020 1,000 4. 09/22/20 Sergio Contreras for Supervisor 2020 1,100 5. 10/12/20 Noyola for City Council 2020 1,000 Total $ 5,100 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California New Car Dealers Association Issues PAC (1256259) c/o Bell, McAndrews & Hiltachk, LLP January 1, 2019 through December 31, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. General purpose committees were selected by the Fair Political Practices Commission. Selected committees that raised or spent more than $10,000 supporting or opposing state candidates or state measures during any calendar year were subject to audit. In addition, committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the California New Car Dealers Association. The Committee opposed Proposition 15 in the 2020 General Election. TREASURER: Thomas W. Hiltachk Bell, McAndrews & Hiltachk,LLP REPRESENTATIVE: Ashlee N. Titus Bell, McAndrews & Hiltachk,LLP Franchise Tax Board Audit Report – California New Car Dealers Association Issues PAC Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 49,276 Total Expenditures: $ 255,100 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. REPORTS AND STATEMENTS An amendment to the Form 410 Statement of Organization was not filed with the Secretary of State (SOS) to reflect the change in the Committee’s status from general purpose to primarily formed after a $150,000 contribution was made to No on Proposition 15 (1403027) on September 21, 2020. The Form 460 Campaign Disclosure Statements for the period covering period July 1 through December 31, 2020, were filed without the change of status. As such, a Form 497 Contribution Report was not filed with the SOS for a $10,250 contribution received from Southland Motor Car Dealers Association PAC on October 19, 2020. No other reports were required to be filed for contributions received. Reports were timely filed for three contributions made totaling $255,000. REPRESENTATIVE’S COMMENT Ms. Titus stated that based on the future plans of the committee at the time, the Treasurer made the decision to not switch the committee to primarily formed in October 2020, only to switch it back to general purpose in January 2021. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Thoroughbred Breeders Association PAC (861577) January 1, 2019 through December 31, 2020 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 Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the California Thoroughbred Breeders Association. TREASURER: Thomas Retchless California Thoroughbred Breeders Association FINANCIAL ACTIVITY Total Contributions Received: $ 44,550 Total Expenditures: $ 72,082 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 – California Thoroughbred Breeders Association PAC 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 Copies of contributors’ checks, duplicate deposit slips and/or contributor lists were not provided to verify monetary contributions totaling $3,850 reported as received from 16 contributors or more. Of this amount, $200 was reported as unitemized contributions of less than $100. REPORTS AND STATEMENTS A Form 460 Special Odd-Year Report for the period July 1 to September 30, 2019, was not filed with the Secretary of State. A $10,000 monetary contribution was made on July 15, 2019, to a committee controlled by Adam Gray, an elected state officer. Contributions received and made during this period totaled $20,600 and $20,200, respectively. The activity was reported on a Form 460 Semi- annual Statement for the period July 1 through December 31, 2019, filed on January 31, 2020. A Form 497 Contribution Report was filed on July 17, 2019, to report the $10,000 contribution made. TREASURER’S COMMENT Mr. Retchless stated he had no comment. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Eric J. Ching Eric Ching for Walnut City Council 2020 (1344120) July 1, 2016 through December 31, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Local jurisdictions were randomly selected by the Fair Political Practices Commission. Candidates in selected jurisdictions who raised or spent $2,000 or more in connection with the last primary and/or general election before the selection 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 City Clerk of Walnut, and the District Attorney of Los Angeles County on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by Walnut City Mayor Eric J. Ching. Mr. Ching was re-elected in the Walnut City General Municipal Election held on November 3, 2020. TREASURER: Shiuh-Ming Ellis FINANCIAL ACTIVITY Total Contributions Received: $ 7,254 Total Expenditures: $ 12,615 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the Walnut City Clerk for the period indicated above. Franchise Tax Board Audit Report – Eric J. Ching/Eric Ching for Walnut City Council 2020 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. EXPENDITURES Payees address information were not disclosed for 23 expenditures made totaling $8,211 on the Form 460 Campaign Disclosure Statements filed for the audit period. Payees name and amount paid was disclosed. Expenditures totaling $1,400 were not paid from the campaign bank account. Instead, the expenditures were paid directly by the candidate using his personal funds and were disclosed as independent expenditures made on September 13, 2018, on the Form 460 Campaign Disclosure Statement filed for the period ending December 31, 2018. Two checks were issued payable to “cash” on September 13, 2018, totaling $1,400 from the campaign bank account to reimburse the candidate which were cashed on February 1, 2019. Date Payee Recipient Amount 09/13/18 Shanzi Noodle House Committee to Elect Caryn Mason Walnut City $ 700 Council 2018 09/13/18 Shanzi Noodle House Marc Saunders for City Council 2018 700 Total $ 1,400 CANDIDATE’S COMMENT Mr. Ching stated that although he has been in office for a few years, he and the Treasurer are new to political filings. He further stated that unintentional errors were made even though they made efforts to research and learn what was required. He added that they will apply what they learned from this experience to future filings. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Eric J. Wang Eric Wang for Walnut City Council 2020 (1429020) January 1, 2020 through November 9, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Local jurisdictions were randomly selected by the Fair Political Practices Commission. Candidates in selected jurisdictions who raised or spent $2,000 or more in connection with the last primary and/or general election before the selection 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 City Clerk of Walnut, and the District Attorney of Los Angeles County on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Eric J. Wang, a candidate for Walnut City Council, in the Walnut City General Municipal Election held on November 3, 2020. The Committee terminated effective November 9, 2020. TREASURER: Eric J. Wang FINANCIAL ACTIVITY Total Contributions Received: $ 23,900 Total Expenditures: $ 22,561 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the Walnut City Clerk for the period indicated above. Franchise Tax Board Audit Report – Eric J. Wang/Eric Wang for Walnut City Council 2020 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 Aggregated contributions received from Lynn Chao and seven of her companies totaling $3,500 exceeded the City of Walnut contribution limits by $2,500. In addition, of this amount, Form 497 Contribution Reports were not filed for contributions received totaling $3,000. Reports were timely filed for six contributions received totaling $10,000. Reference Exhibit A CANDIDATE’S COMMENT Mr. Wang stated that this was his first campaign, and he was unaware of the rules of aggregation and believed each company to be a separate contributor. He further stated that in the future he will consider the relationships between contributors and will aggregate contributions when necessary. EXHIBIT A - CONTRIBUTIONS RECEIVED NOT AGGREGATED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Date Received Reported Contributor Amount 1. 09/21/20 Tian Guang International Corporation $ 500 2. 09/23/20 OMP Business Center, LLC 500 3. 09/23/20 * Vista Vellano, LLC 500 4. 10/02/20 University Condos LLC 500 5. 10/02/20 Rancho Condos LLC 500 6. 10/02/20 * 79 Temecula Plaza, LLC 500 7. 10/30/20 Lemon Valley, LLC 500 (1) Total $ 3,500 * Date cumulative contributions met or exceeded the $1,000 reporting threshold. (1) Name of contributor was not disclosed. Address was disclosed. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Linda F. Freedman Linda Freedman for Walnut City Council 2020 (1427531) January 1, 2020 through December 31, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Local jurisdictions were randomly selected by the Fair Political Practices Commission. Candidates in selected jurisdictions who raised or spent $2,000 or more in connection with the last primary and/or general election before the selection 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 City Clerk of Walnut, and the District Attorney of Los Angeles County on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Walnut City Council Member Linda F. Freedman. Ms. Freedman was elected in the Walnut City General Municipal Election held on November 3, 2020. The Committee terminated effective February 7, 2022. TREASURER: Cheryl Ann Slaton FINANCIAL ACTIVITY Total Contributions Received: $ 17,254 Total Expenditures: $ 16,869 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the Walnut City Clerk for the period indicated above. Franchise Tax Board Audit Report – Linda F. Freedman/Linda Freedman for Walnut City Council 2020 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. CAMPAIGN BANK ACCOUNT Campaign expenditures totaling $1,393 were not paid from the campaign bank account. Instead, these expenditures were paid directly by the candidate using her personal credit card, and the candidate was later reimbursed from the Committee funds. Of the total, $964 was disclosed as paid to the subvendor, S&S Printers, and the remainder was comprised of unitemized expenditures of less than $100. TREASURER’S COMMENT Ms. Slaton stated that she is not a professional filer, and this was the first campaign for her and the candidate. She further stated that they were initially unaware of the rules and attempted to make the correction by including all campaign expenditures paid by the candidate on the campaign statements. She added that they will process all campaign expenditures through the campaign bank account 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: Manuel Rodriguez Manuel Rodriguez for Supervisor 2020 (1420877) January 1, 2019 through June 30, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Local jurisdictions were randomly selected by the Fair Political Practices Commission. Candidates in selected jurisdictions who raised or spent $2,000 or more in connection with the last primary and/or general election before the selection 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 Registrar of Voters, and the District Attorney of San Diego County on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on September 3, 2019, as a controlled committee by Manuel Rodriguez, a candidate for San Diego County Supervisor, District 2 in the 2020 Primary Election. However, the Candidate withdrew from the election on December 19, 2019, and was not on the ballot for the Primary Election that took place on March 3, 2020. TREASURER: Irene Rodriguez Franchise Tax Board Audit Report – Manuel Rodriguez/Manuel Rodriguez for Supervisor 2020 Page 2 of 3 FINANCIAL ACTIVITY Total Contributions Received: $ 8,150 Total Expenditures: $ 1,826 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the San Diego County Registrar of Voters 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 Three contributions of $100 or more totaling $600 were received in the form of money orders. In addition, $500 was paid back by the candidate using funds withdrawn from the campaign bank account in the form of a cashier’s check to Bruce Carter on December 23, 2019. A copy of the cashier’s check was not maintained, instead bank statements were provided. Reference Exhibit A CANDIDATE’S COMMENT The Candidate stated that he was unaware that a committee couldn’t receive contributions via money orders. He added that one of the contributors had stated that they didn’t have a bank account and thus made the contribution via money order and candidate accepted it. He also explained that even after multiple attempts he was unable to locate a copy of the cashier’s check made to refund Bruce Carter. Franchise Tax Board Audit Report – Manuel Rodriguez/Manuel Rodriguez for Supervisor 2020 Page 3 of 3 EXHIBIT A - CONTRIBUTIONS OF $100 OR MORE RECEIVED IN THE FORM OF MONEY ORDER Date Date Received Deposited Contributor Disclosed Amount 1. 10/01/19 10/04/19 Bruce Carter $ 250 2. 10/01/19 10/04/19 Francisco Bates 100 3. 11/26/19 12/23/19 Bruce Carter 250 (1) Total $ 600 (1) Copy of the money order was not maintained. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Vivian Elias Vivian Elias for Walnut City Council 2020 (1430037) January 1, 2020 through December 31, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Local jurisdictions were randomly selected by the Fair Political Practices Commission. Candidates in selected jurisdictions who raised or spent $2,000 or more in connection with the last primary and/or general election before the selection 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 City Clerk of Walnut, and the District Attorney of Los Angeles County on November 30, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Vivian Elias, a candidate for Walnut City Council, in the Walnut City General Municipal Election held on November 3, 2020. The Committee terminated effective January 11, 2022. TREASURER: Vivian Elias FINANCIAL ACTIVITY Total Contributions Received: $ 7,500 Total Expenditures: $ 7,134 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the Walnut City Clerk for the period indicated above. Franchise Tax Board Audit Report – Vivian Elias/Vivian Elias for Walnut City Council 2020 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 Three Form 497 Contribution Reports were not filed with the Walnut City Clerk for $7,195 in loans received from the candidate. The loans were reported on Form 460 Preelection Statements filed on September 23, 2020, and October 21, 2020, prior to the election. CANDIDATE’S COMMENT Ms. Elias stated that this was her first campaign, and she was unaware that this requirement applied to loans she made to her committee. She further stated that in the future she will immediately report these transactions. 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, Registrar of Voters, and the District Attorney of San Diego County on November 30, 2022. CAMPAIGNS PERIOD COVERED 1. Benjamin Hueso Ben Hueso for Supervisor 2020 (1415420) 01/01/19 – 12/31/20 2. David Alvarez David Alvarez for Supervisor 2020 (1393464) 01/01/17 – 02/08/20 3. Kristin D. Gaspar Gaspar for Supervisor 2020 (1396368) 01/01/17 – 11/20/20 4. Steve Vaus Vaus for Supervisor 2020 (1415987) 01/01/19 – 12/15/20 NFINDEX 11/30/22 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 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, the City Clerk of Walnut and the District Attorney of Los Angeles County on November 30, 2022. CAMPAIGNS PERIOD COVERED 1. Nancy R. Tragarz Committee to Re-Elect Nancy Tragarz for Council 2020 (1303427) 07/01/16 – 12/31/20 NFINDEX 11/30/22 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 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, 2022. CAMPAIGNS PERIOD COVERED 1. Laura L. Krieg Committee to Elect Laura Krieg Superior Court Judge 2020 (1422762) 01/01/19 – 06/30/20 NFINDEX 11/30/22 Page 1 of 1