Tong for SF Judge 2020; Michelle

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 January 31, 2023. CAMPAIGNS PERIOD COVERED 1. Anthony J Villafranca Villafranca for Supervisor 2020 (1421676) 01/01/19 – 06/30/20 NFINDEX 01/31/2023 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS State Campaigns 1. David Douglas Diamond Diamond for Judge 2020 (1422730) INDEX 01/31/23 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: David Douglas Diamond Diamond for Judge 2020 (1422730) January 1, 2019 through December 31, 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 January 31, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was formed on November 20, 2019, as a controlled committee by David Douglas Diamond, a candidate for Superior Court Judge of Los Angeles #162 in the 2020 General Election. TREASURER: Jane Leiderman FINANCIAL ACTIVITY Total Contributions Received: $ 36,353 Total Expenditures: $ 31,659 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 Douglas Diamond/Diamond 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. CAMPAIGN BANK ACCOUNT Campaign expenditures totaling $1,368 paid to Facebook were not processed through the Committee’s designated campaign bank account throughout the audit period. The expenditures were instead processed through the PayPal account that was set up to process contributions received via credit card through the PayPal website. In addition, invoices were not provided for Facebook expenditures totaling $1,471. Ms. Leiderman stated that the PayPal account was created and linked to the campaign bank account, however some payments were automatically taken out of the PayPal account before the transfers were made. She added that this happened without their knowledge and was discovered after the fact. She also stated that once the issue was discovered, they included payments to Facebook from PayPal on the campaign statements to make sure it was properly reported. 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, 2023. GENERAL PURPOSE COMMITTEES PERIOD COVERED 1. Liberty Mutual Insurance Company - PAC (1337192) 01/01/19 – 12/31/20 2. Political Action by Pest Control Operators (790454) 01/01/19 - 12/31/20 3. Service Employees International Union United Service Workers West 01/01/19 – 12/31/20 (SEIU USWW) Candidate PAC (1278808) LOBBYING FIRMS PERIOD COVERED 4. The Brimley Group (1396305) 07/01/20 – 12/31/20 5. Gonzalez Government Consulting (1358546) 01/01/19 – 12/31/20 LOBBYIST EMPLOYERS PERIOD COVERED 6. The Jordan Company, LP (1349867) 01/01/19 – 12/31/20 7. Lombard Odier Asset Management (USA) Corp (1390415) 01/01/19 – 12/31/20 NFINDEX 05/31/2023 Page 1 of 2 SUPERIOR COURT OFFICES PERIOD COVERED 8. David Carl Beyersdorf David Beyersdorf for Tuolumne County Superior Court Judge 2020 01/01/19 – 06/30/20 (1423879) 9. Dorothy Chou Proudfoot Dorothy Chou Proudfoot for Superior Court Judge 2020 (1422195) 01/01/19 – 04/03/20 10. Michelle M Tong Michelle Tong for SF Judge 2020 (1422670) 01/01/19 – 06/30/20 NFINDEX 05/31/23 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 March 30, 2023. General Purpose Committees PERIOD COVERED 1. Santa Clara County Republican Party (741925) 01/01/19 – 12/31/20 2. Standing Committee on Political Education of the California Labor Federation AFL-CIO (741504) 01/01/19 – 12/31/20 Superior Court Offices PERIOD COVERED 3. Mark P. Fickes Fickes for Judge 2020 (1422438) 01/01/19 – 12/31/20 4. Scott A. Yang Scott Yang for Judge 2020 (1422160) 01/01/19 – 12/31/20 5. Mark S. Skeels Skeels for Judge 2020 (1422373) 01/01/19 – 06/30/20 NFINDEX 03/30/23 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS General Purpose Committee 1. American Association of Chinese Medicine and Acupuncture Political Action Committee (970546) Special Legislative District 2. Daniel W. Lee Daniel Lee for California State Senate District 30 2021 (1435039) INDEX 03/30/23 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: American Association of Chinese Medicine and Acupuncture Political Action Committee (970546) 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 March 30, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by the American Association of Chinese Medicine and Acupuncture. TREASURERS: Wei Wei Zhigiang Yang (01/01/19 – 03/26/19) (aka Philip Yang) FINANCIAL ACTIVITY Total Contributions Received: $ 51,616 Total Expenditures: $ 32,407 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 – American Association of Chinese Medicine and Acupuncture Political Action Committee Page 2 of 2 FINDINGS AND RESPONSES OPINION Except as indicated in this Audit Report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS Form 460 Preelection Statements for the periods ending September 19 and October 17, 2020, due at the Secretary of State (SOS) on September 24 and October 22, 2020, respectively, were filed on November 12, 2020, after the election. In addition, Form 460 Preelection Statement for the period ending February 15, 2020, due at the SOS on February 20, 2020, was filed 6 days late on February 26, 2020. A similar finding was noted in an Audit Report issued by the Franchise Tax Board on December 31, 2019. Reference Exhibit A 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: Daniel W. Lee Daniel Lee for CA State Senate District 30 2021 (1435039) January 1, 2020 through June 30, 2021 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 March 30, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Daniel W. Lee, a candidate for State Senate District 30, in the 2021 Special Primary Election. The Committee terminated effective December 31, 2021. TREASURERS: Daniel W. Lee Chelsea Johnson, Acting Treasurer (12/02/20 - 07/08/21) FINANCIAL ACTIVITY Total Contributions Received: $ 47,592 Total Expenditures: $ 62,497 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 – Daniel W. Lee/Daniel Lee for CA State Senate District 30 2021 Page 2 of 2 FINDINGS AND RESPONSES OPINION Except as indicated in this Audit Report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. REPORTS AND STATEMENTS A Form 460 Semi-annual Statement for the period February 14 through June 30, 2021, was not filed with the Secretary of State. Receipts and expenditures for this period totaled $20,376 and $43,923, respectively. Accrued expenses totaling $28,350 were noted as outstanding during the beginning of the period and $13,643 was identified as incurred during the period. CANDIDATE’S COMMENT Mr. Lee stated it was an oversight that Form 460 Semi-annual Statement for period February 14 through June 30, 2021, was not filed. He added that the oversight occurred because the prior treasurer, Chelsea Johnson, was relieved of her duty after the election and that the Candidate (current treasurer) was under the impression that the Form 460 had already been filed. Mr. Lee stated that this was not an attempt of obfuscation and subsequent Form 460s were filed as a result. 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, 2023. General Purpose Committees PERIOD COVERED 1. Apartment Association of Greater Los Angeles PAC (811735) 01/01/19 – 12/31/20 2. Local 18 Water and Power Defense League (IBEW) (744817) 01/01/19 – 12/31/20 Special Legislative Districts PERIOD COVERED Senate District 30 3. Renita A. Duncan Renita Duncan for Senate 2021 (1434984) 01/01/20 – 06/30/21 4. Cheryl C. Turner Cheryl Turner for Senate 2021 (1435323) 01/01/21 – 05/01/21 NFINDEX 05/31/23 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS Local Jurisdiction San Diego 1. Sophia S. Rodriguez Sophia Rodriguez for Board of Supervisors 2020 (1418380) 2. Nora E. Vargas Nora Vargas for Supervisor 2020 (1414915) INDEX 05/31/23 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Sophia S. Rodriguez Sophia Rodriguez for Board of Supervisors 2020 – District 1 (1418380) 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, Registrar of Voters and the District Attorney of San Diego County on May 31, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Sophia S. Rodriguez, a candidate for County of San Diego Supervisor, District 1, in the 2020 Presidential Primary Election. The Committee terminated effective July 6, 2020. TREASURER: Sophia S. Rodriguez FINANCIAL ACTIVITY Total Contributions Received: $ 7,272 Total Expenditures: $ 7,272 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. Franchise Tax Board Audit Report – Sophia S. Rodriguez/Sophia Rodriguez for Board of Supervisors 2020 – District 1 Page 2 of 3 FINDINGS AND RESPONSES OPINION Except as indicated in this Audit Report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. MONETARY CONTRIBUTIONS RECEIVED Contributions of $100 or more totaling $4,810 were received in the form of cash or money order. Of this amount, $1,960 received from three contributors were replaced with contributor checks at a later date. Records such as contributor reply forms and/or other supporting documentation were not maintained to verify contributor information and the date of receipt for cash contributions received totaling $4,025. Deposit slips were maintained. Reference Exhibit A Ms. Rodriguez stated that the errors were inadvertent as she had no prior experience in political reporting and was not very familiar with the recordkeeping and disclosure requirements. She added that she did her best with the amount of time and resources available during the campaign along with all the other responsibilities on hand. She also stated that any sort of inconsistency found was not stemmed from any malicious intent. Franchise Tax Board Audit Report – Sophia S. Rodriguez/Sophia Rodriguez for Board of Supervisors 2020 – District 1 Page 3 of 3 EXHIBIT A - CONTRIBUTIONS OF $100 OR MORE RECEIVED IN THE FORM OF CASH OR CASHIER'S CHECK OR MONEY ORDER Date Received Contributor Disclosed Amount 1. 07/02/19 Drucilla Willis $ 150 2. 10/31/19 Daniel Iribe 525 3. 10/31/19 Sophia Rodriguez 525 4. 11/25/19 Elena Rodriguez 260 (1) 5. 11/28/19 Alma Carrawell 850 (2) 6. 11/28/19 Maria de Leon 850 7. 12/01/19 Antonio Mar Woo 850 (3) 8. 12/16/19 Lidia Puga 100 9. 12/02/19 Cash Contributions received of $100 or more 700 disclosed under unitemized total Total $ 4,810 (1) Initial contribution received in the form of money order, was replaced with a check on December 1, 2019, and deposited into the Committee bank account on December 13, 2019. (2) Initial contribution received in the form of cash, was replaced by check on December 17, 2019, and deposited into the Committee bank account on December 30, 2019. (3) Initial contribution received in the form of cash, was replaced by check on January 13, 2020, and deposited into the Committee bank account on January 28, 2020. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Nora E. Vargas Nora Vargas for Supervisor 2020 (1414915) January 1, 2018 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 Registrar of Voters, and the District Attorney of San Diego County on May 31, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by San Diego County Supervisor Nora E. Vargas, District 1. Ms. Vargas was elected in the Election held on November 3, 2020. The committee was terminated effective on December 31, 2022. TREASURER: Stephanie D. Sánchez Politica Campaign Treasury LLC FINANCIAL ACTIVITY Total Contributions Received: $ 455,449 Total Expenditures: $ 585,982 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. Franchise Tax Board Audit Report – Nora E. Vargas/Nora Vargas for Supervisor 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. Accrued Expenses Accrued expenses totaling $116,333 were not timely disclosed on the Form 460 Campaign Disclosure Statements filed during the audit period. Of this amount, accrued expenses totaling $10,205 were required to be disclosed prior to the March 3, 2020, Presidential Primary Election, and $106,127 were required to be disclosed prior to the November 3, 2020, General Election. Amendments to add the missing disclosures were filed after the pertinent elections for the periods ending February 15 and October 17, 2020, on July 31 and December 11, 2020, respectively. As a result, subvendor expenditures totaling $93,478 were also not timely disclosed. Ms. Sánchez stated that the campaign did not receive the pertinent invoices until after the election had concluded. She added that the very high paced and busy nature of the campaign resulted in clerical errors. Ms. Sánchez further stated that amendments were filed when invoices were received and to rectify errors when identified. 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, 2023. General Purpose Committees PERIOD COVERED 1. California Tow Truck Association PAC aka CTTA PAC Fund (880824) 01/01/19 – 12/31/20 Measure Committees PERIOD COVERED Primary 2020 2. Citizens for a Strong Economy & Safe Schools, Yes on Prop 13, Patrick 01/01/20 – 06/30/20 O'Donnell Ballot Measure Committee (1424666) 3. Coalition for Adequate School Housing Issues Committee - Yes on 13 07/01/19 – 06/30/20 (980478) Special Legislative Districts PERIOD COVERED Senate District 30 4. Sydney Kamlager-Dove 01/01/20 – 06/30/21 Kamlager for Senate 2021 (1435268) NFINDEX 07/31/23 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS General Purpose Committee 1. Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) (1222327) Statewide Campaign Committee 2. Dr. Allen for Insurance Commissioner 2022 (1439485) INDEX 07/31/23 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) (1222327) January 1, 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 July 31, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by Associated Builders and Contractors Central California Chapter. TREASURER: Laura Barnes Associated Builders and Contractors Central California Chapter FINANCIAL ACTIVITY Total Contributions Received: $ 44,170 Total Expenditures: $ 43,492 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 – Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) Page 2 of 4 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 460 Campaign Disclosure Statements were not filed timely with the Secretary of State. A similar finding was noted in an Audit Report issued by the Franchise Tax Board on February 28, 2018. Reference Exhibit A Ms. Barnes stated that the statements were filed late due to her staff not having access to all the required information to complete the required campaign statements and file as offices were closed due to COVID 19. SUMMARY OF EXPENDITURES Thirty-one contributions made totaling $29,500 were not disclosed on Summary of Expenditures, Schedule D, of the Form 460 Campaign Disclosure Statements filed. These contributions were reported as expenditures on Schedule E and coded as contributions. Of this amount, Form 497 Contribution Reports were filed for contributions made totaling $9,500. A similar finding was noted in an Audit Report issued by the Franchise Tax Board on February 28, 2018. Reference Exhibit B Ms. Barnes stated that this was an unintentional reporting error. LIST OF EXHIBITS EXHIBIT A – FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT TIMELY FILED WITH THE SECRETARY OF STATE EXHIBIT B – CONTRIBUTIONS MADE NOT DISCLOSED ON SUMMARY OF EXPENDITURES, SCHEDULE D Franchise Tax Board Audit Report – Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) Page 3 of 4 EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT TIMELY FILED WITH THE SECRETARY OF STATE Contributions Date Days Statement Period Made Receipts Expenditures Filed Late 1. 07/01/20 - 09/19/20 $ 0 $ 0 $ 0 10/23/20 29 2. 09/20/20 - 10/17/20 7,600 9,000 7,600 11/03/20 12 (1) 3. 10/18/20 - 12/31/20 4,500 3,500 4,510 08/06/21 186 (1) Filed only one day late in electronic format. Franchise Tax Board Audit Report – Associated Builders and Contractors Central California Chapter PAC (ABC-PAC) Page 4 of 4 EXHIBIT B - CONTRIBUTIONS MADE NOT DISCLOSED ON SUMMARY OF EXPENDITURES, SCHEDULE D Date Made Recipient Amount 1. 04/04/19 Vince Fong for Assembly 2020 $ 4,700 2. 04/04/19 Devon Mathis for Assembly 2016 1,000 3. 05/16/19 Shannon Grove for Senate 2022 4,700 4. 11/22/19 Shannon Grove for Senate 2022 1,000 5. 11/22/19 Mathis for Assembly 2020 500 6. 12/20/19 David Couch for Supervisor 2020 1,500 (1) 7. 02/04/20 Philip Peters for Sup 2020 1,500 (1) 8. 02/04/20 Stacy Korsgaden for Supervisor 2020 500 (1) 9. 02/04/20 Karen Goh for Mayor 2020 500 (1) 10. 06/26/20 Ruby Salas for Assembly 2020 1,000 (1) 11. 06/26/20 Bruce Freeman for City Council 2020 500 12. 10/09/20 Re-election of Chad Givens 500 13. 10/09/20 K Lawrence for Shafter City Council 2020 500 14. 10/09/20 Patty Gray for City Council 2020 500 15. 10/09/20 Pete Espinoza for Shafter City Council 20 500 16. 10/09/20 Mike Eggert for School Board 300 17. 10/09/20 Shannon Zimmerman for BCSD Trustee 300 18. 10/09/20 JP Lake for School Board 2020 300 19. 10/09/20 Youngstrom Trustee 2020 300 20. 10/09/20 Zack Bashirtash for PBVUSD 300 21. 10/09/20 Jeff Flores for KHSD Trustee 2020 500 22. 10/09/20 Joey O'Connell for KHSD Trustee 500 23. 10/09/20 Monica Franetovich for Arvin School Board 300 24. 10/09/20 Joshua Porter for Rosedale School Board 300 25. 10/09/20 Shannon Grove for Assembly 1,000 26. 10/09/20 Vince Fong for Assembly 2020 1,000 27. 10/30/20 P. Isherwood for Tulary City Council 2020 500 28. 10/30/20 Ling Ling Chang for Senate 2020 1,000 (1) 29. 10/30/20 Moorlach for Senate 2020 1,500 (1) 30. 10/30/20 Janet Nguyen for Assembly 2020 1,000 (1) 31. 10/30/20 Dixon for Assembly 2020 1,000 (1) Total $ 29,500 (1) A Form 497 Contribution Report was filed. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Vinson Eugene Allen Dr. Allen for Insurance Commissioner 2022 (1439485) January 1, 2021 through June 30, 2022 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, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Vinson Eugene Allen, a candidate for Insurance Commissioner in the June 7, 2020, Statewide Direct Primary Election. The Committee terminated effective January 21, 2023. TREASURER: David L. Gould Gould & Orellana, LLC ASSISTANT TREASURER: Ingrid Orellana Gould & Orellana, LLC FINANCIAL ACTIVITY Total Contributions Received: $ 511,427 Total Expenditures: $ 529,924 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 – Vinson Eugene Allen/Dr. Allen for Insurance Commissioner 2022 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 Receipts, invoices and/or credit card statements with supporting records were not maintained for 39 expenditures made totaling $195,399. Of this amount, canceled checks were not maintained for five of the expenditures totaling $19,645. In addition, credit card statements, invoices, and/or receipts were not maintained to verify subvendor disclosure totaling $125,959. The lack of these records precluded verification of the information disclosed or if additional disclosure was required. Ms. Orellana did not provide a comment. REPORTS AND STATEMENTS A Form 497 Contribution Report was not filed with the Secretary of State for a $90,000 loan received from the candidate on August 18, 2021. Reports were timely filed for 2 other contributions received totaling $400,000. Ms. Orellana stated that she identified a Form 497 Contribution Report created for the loan but could not locate a confirmation that it was filed. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR SUBSTANTIALLY ACCURATE AND COMPLETE FILINGS AUDIT AUTHORITY, SCOPE, AND RESULTS The filings, records, and documentation of the filers listed below were audited in accordance with Section 90001 of the California Government Code. The audits were performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. The examinations indicate that the statements and/or reports filed, for the periods covered, were substantially accurate and complete. This 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 on September 29, 2023. CAMPAIGNS PERIOD COVERED 1. Ellen Corbett Ellen Corbett for Attorney General 2022 (1411017) 01/01/18 – 04/14/22 NFINDEX 09/29/23 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS General Purpose Committees 1. California Association of Highway Patrolmen PAC (802001) 2. Youth Power PAC, Sponsored by PowerCA Action (1332307) INDEX 09/29/23 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Association of Highway Patrolmen PAC (802001) 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 September 29, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose small contributor committee sponsored by California Association of Highway Patrolmen. TREASURERS: Laura Ann Stephen Stephen Company Ashlee N. Titus (06.01.21 – 08.29.21) Bell, McAndrews & Hiltachk, LLP J. Richard Eichman (01.01.19 – 05.31.21) Eichman, CPA Franchise Tax Board Audit Report – California Association of Highway Patrolmen PAC Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 1,288,128 Total Expenditures: $ 1,274,156 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. MONETARY CONTRIBUTIONS RECEIVED Reported monetary contributions received through the Sponsor were understated by $68,943 on the initial Form 460 Campaign Disclosure Statement filed for the period February 16 through June 30, 2020. The funds (March 2020 dues) were deposited into the Committee bank account on December 28, 2022. An amendment was filed after the notification of the audit on January 30, 2023, to correct the understatement. In addition, per audit, after the inclusion of the March 2020 dues, it resulted in members meeting the $100 itemization threshold on the Form 460 Semi-annual Statement filed for the period ending December 31, 2020. Reported contributions received during the Statement period totaled $206,684 from an average of 10,655 members. Ms. Stephen stated that not depositing the funds was an administrative oversight since the Sponsor’s office was closed due to COVID-19. She added that when the Sponsor discovered that the funds were not transferred to the Committee, they thought it was too late to transfer. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Youth Power PAC, Sponsored by PowerCA Action (1332307) 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 September 29, 2023. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is a general purpose committee sponsored by PowerCA Action. TREASURERS: Luis Sanchez Power California Aparna V. Shah (10.08.10 to 01.06.19) Power California REPRESENTATIVE: Marissa Quaranta S.E. Owens & Company Franchise Tax Board Audit Report – Youth Power PAC, Sponsored by PowerCA Action Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 379,897 Total Expenditures: $ 262,783 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 Subvendor information for payments totaling $63,404 was not disclosed on the initial Form 460 Campaign Disclosure Statements filed for periods ending September 19, 2020, and October 17, 2020. Payments were made by the Sponsor PowerCA Action for phone banking and field work in support of various propositions that were on the ballot for the November 3, 2020, General Election. Amendments were filed on February 2, 2021, after the Election, to disclose the subvendor information. A similar finding was noted in an Audit Report issued by the Franchise Tax Board on July 31, 2019. Ms. Quaranta stated that an amendment was filed as soon as their Client was able to gather the subvendor information from the vendors and provide it to them.