Gatto for Lt. Governor 2022; Mike

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, 2024. Statewide Candidates PERIOD COVERED Primary 2022 1. Lou Correa 01/01/19 – 06/30/22 Correa for Attorney General 2022; Lou (1415186) NFINDEX 01/31/24 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, 2024. Measure Committees PERIOD COVERED Primary 2020 1. Californians for Safe Schools and Healthy Learning, Yes on Prop 13, 01/01/19 – 06/11/20 a Committee Supported by Governor Newsom, teachers, nurses and firefighters (1421558) 2. Community College Facility Coalition Issues Committee – Yes on 13 07/01/19 – 06/30/20 (1220380) Recall 2021 3. Caregivers and Californians United Against the Recall of Governor 01/01/21 – 12/31/21 Newsom, sponsored by the National Union of Healthcare Workers (1435892) 4. Stop the Steal California, Opposing the Recall of Newsom (1437408) 01/01/21 – 09/21/21 NFINDEX 01/31/24 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS Statewide Campaign Committee 1. Dr. Allen for Insurance Commissioner 2022 (1439485) AMENDED AUDIT REPORT INDEX 01/31/24 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 January 31, 2024. PURPOSE OF AMENDED REPORT This amended report supersedes the Audit Report issued on July 31, 2023, and is being issued to correct the Statewide Direct Primary Election year in the Background Information. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Vinson Eugene Allen, a candidate for Insurance Commissioner in the June 7, 2022, 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 Franchise Tax Board Audit Report – Vinson Eugene Allen/Dr. Allen for Insurance Commissioner 2022 Page 2 of 2 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the Secretary of State for the period indicated above. FINDINGS AND RESPONSES OPINION Except as indicated in this Audit Report, the filers have, in our opinion, substantially complied with the disclosure and recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. RECORDKEEPING 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 Attorney General on March 29, 2024. Statewide Campaign Committee PERIOD COVERED 1. Dr. Richard Pan for Secretary of State 2022 (1414511) 01/01/18 – 10/25/19 NFINDEX 03/29/24 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS Measure Committee 1. Recall of Gavin Newsom (1418587) Statewide Campaign Committee 2. Martinez for Governor 2022 (1428955) INDEX 03/29/24 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Recall of Gavin Newsom (1418587) January 1, 2019 through February 14, 2020 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 29, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was a primarily formed ballot measure committee to support the recall of Governor Gavin Newsom. The Committee was terminated effective February 14, 2020. TREASURER: James Stickney REPRESENTATIVE: Erin Cruz FINANCIAL ACTIVITY Total Contributions Received: $ 51,938 Total Expenditures: $ 54,549 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 – Recall of Gavin Newsom 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 Campaign Disclosure Statements were not filed in paper format with the Secretary of State for the period ending December 31, 2019, and February 14, 2020. Receipts and expenditures for the period ending December 31, 2019, totaled $24,379 and $29,336, respectively, and for the period ending February 14, 2020, totaled $10,055 and $15,657, respectively. The statements were timely filed electronically. Mr. Stickney stated that they were unaware that they had to continue filing in paper format once they started filing electronically. LOANS RECEIVED Two contributions of $100 or more totaling $829 were received in the form of cash from Erin Cruz on August 9, 2019, as a loan to the Committee. Ms. Cruz stated she acknowledged making personal loans given to the Committee, and the information in the reporting/filings is complete and accurate. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Diego J. Martinez Martinez for Governor 2022 (1428955) January 1, 2020 through March 29, 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 March 29, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Diego J. Martinez, a candidate for Governor in the 2022 Statewide Direct Primary Election, which was held on June 7, 2022. The Committee terminated effective March 29, 2022. TREASURER: Thomas E. Montgomery III Political Communications, Inc. FINANCIAL ACTIVITY Total Contributions Received: $ 30,345 Total Expenditures: $ 29,995 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 – Diego J. Martinez/Martinez for Governor 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 Documents were not provided to verify the source(s) of loans totaling $18,000 reported as received from the candidate. Of this amount, $1,000 was reported as received on August 7, 2020, $4,000 was reported as received on March 31, 2021, and $13,000 was reported as received on July 1, 2021. Committee bank statements, check copies, and an Anedot spreadsheet (for the $4,000 received via credit card) were provided. Mr. Montgomery stated that after the initial source documents were provided by the candidate, further requests for documentation were not addressed by the candidate. POLITICAL REFORM AUDIT REPORTS Statewide Campaign Committee 1. Judge Steven Bailey Attorney General 2022 (1438898) INDEX 03/29/24 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Steven C. Bailey Judge Steven Bailey Attorney General 2022 (1438898) January 1, 2019 through April 20, 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 District Attorneys of San Francisco, Los Angeles, and Sacramento Counties on March 29, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Steven C. Bailey, a candidate for Attorney General in the 2022 Statewide Direct Primary Election, which was held on June 7, 2022. The Candidate withdrew from the election and terminated the Committee effective April 20, 2022. TREASURER: Jennifer Mitchell Troast & Associates FINANCIAL ACTIVITY Total Contributions Received: $ 28,052 Total Expenditures: $ 28,302 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 – Steven C. Bailey/Judge Steven Bailey Attorney General 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. REPORTS AND STATEMENTS Form 497 Contribution Reports were not filed with the Secretary of State for two contributions received totaling $16,200. Of this amount, $8,100 was received from Philip Wilson on June 24, 2021, and $8,100 was received from Dong Kim on July 21, 2021. Ms. Mitchell stated that she was not aware until recently that the Form 497s needed to be filed year- round and will be sure to comply on future campaigns. 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, 2024. Special Legislative Districts PERIOD COVERED 1. Matt Haney 01/01/21 – 06/30/22 Haney for State Assembly 2022 (1441330) Haney for State Assembly 2022 (1442544) Statewide Campaign Committee 2. Marco Amaral 01/01/21 – 06/30/22 Amaral for State Superintendent of Public Instruction (1437503) 3. Matthew Dababneh 01/01/18 – 06/10/20 Matt Dababneh for Lieutenant Governor 2022 (1404522) 4. Mike Gatto 01/01/17 – 06/30/22 Mike Gatto for Lt. Governor 2022 (1400399) NFINDEX 05/31/24 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS Statewide Campaign Committee 1. Leo Zacky for Governor 2022 (1442439) INDEX 05/31/24 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Leo S. Zacky Leo Zacky for Governor 2022 (1442439) 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 May 31, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by Leo S. Zacky, a candidate for Governor in the 2022 Statewide Direct Primary Election. TREASURER: Trent Benedetti Benedetti and Associates CPA, Inc. FINANCIAL ACTIVITY Total Contributions Received: $ 36,931 Total Expenditures: $ 57,815 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 – Leo S. Zacky/Leo Zacky for Governor 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. REPORTS AND STATEMENTS Four Form 460 Campaign Disclosure Statements were not timely filed in paper format with the Secretary of State. Three of the four campaign statements were due prior to the June 7, 2022, Statewide Direct Primary Election, but filed after. The campaign statements were filed timely in electronic format. Reference Exhibit A Mr. Benedetti stated that the paper statements were not timely filed due to confusion about the transition of the paper system and new system of filing for Statewide elective office. He stated that the error was made inadvertently. EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT TIMELY FILED Date Days Statement Period Receipts Expenditures Filed Late 1. 01/01/21 - 12/31/21 $ 0 $ 17,726 12/21/22 324 2. 01/01/22 - 04/23/22 35,919 21,453 12/21/22 237 (1) 3. 04/24/22 - 05/21/22 447 4,542 12/27/22 215 (2) 4. 05/22/22 - 06/30/22 565 14,095 12/21/22 142 (1) Receipts and expenditures were understated by $106 and $15,980, respectively, on the electronic Form 460 Campaign Disclosure Statement filed on April 28, 2022, for the period ending April 23, 2022. (2) Expenditures were understated by $365 on the electronic Form 460 Campaign Disclosure Statement filed on May 26, 2022, for period ending May 21, 2022. 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 May 31, 2024. Statewide Campaign Committee PERIOD COVERED 1. Anne Marie Schubert 01/01/21 – 06/30/22 Schubert for Attorney General 2022 (1437995) NFINDEX 05/31/24 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 31, 2024. Measure Committees PERIOD COVERED Recall 2021 1. Californians to Recall Gavin Newsom (1419867) 01/01/19 – 04/28/20 2. Clean Up California, Kevin Faulconer’s Ballot Measure Committee to Recall Gavin Newsom (1437864) 01/01/21 – 09/17/21 3. Democratic Action Against the Recall of Governor Newsom, Sponsored by Democratic Governors Association (Fed PAC ID #C00562983) (1438275) 01/01/21 – 12/31/21 4. Recall Newsom! Republican Governors Association Action (1437098) 01/01/21 – 12/31/21 5. Rescue California (1434853) 01/01/20 – 12/31/21 (formerly Rescue California-To Support the Recall of Gavin Newsom) Statewide Candidates 6. Fabia Nunez 01/01/18 – 06/30/22 Fabian Nunez for State Treasurer 2022 (1408606) 7. Marc B. Levine 01/01/21 – 06/30/22 Friends of Marc Levine for Assembly 2022 (1435318) NFINDEX 07/31/24 Page 1 of 2 8. Shawn Collins 01/01/22 – 06/30/22 Shawn Collins for Governor 2022 (1444814) 9. Errol G. Webber 01/01/20 – 04/30/21 Webber for Governor 2022 (1435060) NFINDEX 07/31/24 Page 2 of 2 POLITICAL REFORM AUDIT REPORTS Legislative Districts 1. Joe Thompson for Assembly 2022 (1446630) Statewide Candidates 2. Anthony Trimino for Governor 2022 (1438380) 3. Marc Levine for Insurance Commissioner 2022 (1441157) INDEX 07/31/24 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Joseph Thompson Joe Thompson for Assembly 2022 (1446630) January 1, 2022 through June 30, 2022 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on July 31, 2022. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Joseph Thompson, a candidate for Assembly, District 28, in the 2022 Statewide Direct Primary Election. The Committee terminated effective July 8, 2022. TREASURER: Joseph Thompson FINANCIAL ACTIVITY Total Contributions Received: $ 15,199 Total Expenditures: $ 15,465 The totals for contributions received and expenditures were taken from the unaudited statements as filed in electronic format with the Secretary of State for the period indicated above. Franchise Tax Board Audit Report – Joseph Thompson/Joe Thompson for Assembly 2022 Page 2 of 3 FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. RECORDKEEPING Copies of contributors’ checks, or credit card authorizations forms and/or duplicate deposit slips were not provided for contributions received totaling $3,048. Bank statements showing the amounts deposited into the campaign bank account were provided. Canceled checks were not maintained. In addition, invoices and/or receipts were not maintained for expenditures made totaling $30,637. Of this amount, cash withdrawals totaling $700 were made and possible personal use was identified for payments totaling $2,246. The lack of records precluded the determination of accrued expenses and/or subvendor information requiring disclosure. Bank statements showing the amounts paid from the campaign bank account were provided. REPORTS AND STATEMENTS A Form 460 Preelection Statement filed for the period ending April 23, 2022, and a Form 460 Semi- annual Statement for the period ending June 30, 2022, due at the Secretary of State office on April 28 and August 1, 2022, respectively, were not filed. A Form 460 Preelection Statement with an erroneous beginning date of March 14 through May 21, 2022, was only filed electronically on May 26, 2022. Reference Exhibit A EXPENDITURES For expenditures reported, actual payees were not disclosed on the Form 460 Campaign Disclosure Statement, Schedule E, Payments Made, for expenditures made totaling $14,971. Instead, candidate Joseph Thompson was disclosed as the payee. In addition, details of 7 payees for payments totaling $1,889 were disclosed in the description field of the Form 460. CANDIDATE COMMENT No comments were provided. Franchise Tax Board Audit Report – Joseph Thompson/Joe Thompson for Assembly 2022 Page 3 of 3 EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT FILED Statement Period Receipts Expenditures 01/01/22 - 04/23/22 $ 10,469 $ 1,336 04/24/22 - 05/21/22 7,629 10,521 (1) 05/22/22 - 06/30/22 2,719 7,210 Totals $ 20,816 $ 19,067 (1) A Preelection Statement was filed with erroneous beginning date of March 14, 2022. This statement was only filed electronically. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Anthony D. Trimino Anthony Trimino for Governor 2022 (1438380) 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, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Anthony Trimino, a candidate for Governor in the 2022 Statewide Direct Primary Election. The Committee terminated effective December 31, 2022. TREASURERS: Lysa Ray Lysa Ray Campaign Services, Inc. Jennifer Trimino (01/01//21 – 02/24/22) FINANCIAL ACTIVITY Total Contributions Received: $ 572,390 Total Expenditures: $ 804,998 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 – Anthony D. Trimino/ Anthony Trimino for Governor 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. NONMONETARY CONTRIBUTIONS RECEIVED An In-Kind loan of $230,218 received on May 25, 2022, from Traffik (a company owned by the candidate) which resulted from Traffik making a payment on behalf of the Committee on May 25, 2022, to Winton Campaign Services for a media buy which was not disclosed as a nonmonetary contribution on Schedule C of the Form 460 Campaign Disclosure Statement, filed for period ending June 30, 2022. In addition, a Form 497 Contribution Report was not filed for the In-kind loan received. The Committee reimbursed Traffik on June 29, 2022. A notation that the reimbursement to Traffik was for a repayment of an in-kind loan was not made on Schedule E. Ms. Ray stated that the payment was an unpaid and unreported bill and was not an in-kind loan. Ms. Trimino stated that the payment is not an in-kind donation and just because it is called that, it does not make it true. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Marc B. Levine Marc Levine for Insurance Commissioner 2022 (1441157) 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, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The committee was controlled by Marc Levine, a candidate for Insurance Commissioner in the 2022 Statewide Direct Primary Election. The Committee terminated effective September 24, 2022. TREASURER: Bruce Raful Warren & Associates LLC REPRESENTATIVE: Nancy L. Warren Warren & Associates LLC FINANCIAL ACTIVITY Total Contributions Received: $ 1,963,230 Total Expenditures: $ 1,833,338 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 – Marc B. Levine/ Marc Levine 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. EXPENDITURES Subvendor information for payments totaling $542,128 were not disclosed on the initial Form 460 Campaign Disclosure Statements filed for the period ending May 21 and June 30, 2022. Of this amount, $5,715 was for payments made by We are Rally Inc, $10,000 was for a payment made by Chase Bank, and $526,413 was for payments made by Saddler Strategic Media Inc. The subvendors provided services such as literature, consulting, and media advertisement. Amendments were filed on September 12, 2023, after the notification of the audit, to disclose the subvendor information. Ms. Warren stated that an effort was made to collect the subvendor information during the time of final payment made to Sadler Strategic Media Inc. She added that at the time, they didn’t have sufficient staff and she herself was also going through an illness that interfered with follow ups. Ms. Warren stated that the missing disclosure was inadvertent, and an amendment was filed as soon as the information was received when a follow up request was made after the notification of the audit. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR SUBSTANTIALLY ACCURATE AND COMPLETE FILINGS AUDIT AUTHORITY, SCOPE, AND RESULTS The filings, records, and documentation of the filers listed below were audited in accordance with Section 90001 of the California Government Code. The audits were performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. The examinations indicate that the statements and/or reports filed, for the periods covered, were substantially accurate and complete. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September30, 2024. Special Legislative Districts PERIOD COVERED 1. Thea M. Selby 01/01/21 –06/30/22 Thea Selby for Assembly 2022 (1441785) Statewide Candidates 2. Betty T. Yee 01/01/19–12/31/19 Betty Yee for Treasurer (1418950) 3. Roger J. Hernandez 01/01/18–12/31/18 Hernandez for Superintendent of Public Instruction 2022 (1406593) 4. Jennifer R Le Roux 01/01/21 –06/30/22 Jenny Rae Le Roux for Governor 2022 (1437389) Superior Court Offices 5. Abigail M. Baron 01/01/21 –12/31/22 Abby Baron for Judge 2022 (1439550) 6. Patrick E. Hare 01/01/21–12/31/22 Hare for Judge 2022 (1437746) 7. Richard Quinones 01/01/21 –06/30/22 Richard Quinones for Judge 2022 (1436696) NFINDEX 09/30/24 Page 1of2 8. Sharon L. Ransom 01/01/21 –06/30/22 Sharon Ransom for Judge 2022 (1439865) NFINDEX 09/30/24 Page 2 of 2 POLITICAL REFORM AUDIT REPORTS Measure Committees 1. California Political Rebuild Team (1424018) (formerly California Patriot Coalition –Recall Governor Gavin Newsom) Statewide Candidates 2. Major Williams for Governor 2021 (1439021) 3. Major Williams for Governor 2022 (1428025) INDEX 05/31/24 POLITICALREFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Political Rebuild Team (1424018) (formerly California Patriot Coalition –Recall Governor Gavin Newsom) January 1, 2020through December 31, 2021 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Committees that supported or opposed one or more state measures and spent more than $10,000 were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on September 30, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee isaGeneral Purpose Committee which became a Primarily Formed Ballot Measure Committee to support the recall of Governor Gavin Newsom in the September 14, 2021, Gubernatorial Recall Election. After the election, the committee switched back to a General Purpose Committee. TREASURER: Robyn Riley REPRESENTATIVE: Vona L. Copp VLC Financial Services Franchise Tax Board Audit Report – California Political Rebuild Team Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 4,359,194 Total Expenditures: $ 4,272,713 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 Occupation and/or employer information were not disclosed for 157 individuals for contributions received totaling $26,782. Of this amount, a record for employer/occupation information was not maintained for 38 of the contributors totaling $4,624, and the contributions were not returned. Ms. Copp stated that this was a volunteer run committee and the volunteers tried their best with the limited knowledge they had to follow the guidelines set forth by the Fair Political Practices Commission on gathering the required information. Ms. Copp further explained that due to high turnover rate, the officers did their best to keep the volunteers informed but it wasn’t always successful. Ms. Copp also provided a list for the ones with missing disclosure after doing a search through Cal-Access, Netfile, and other reputable sites. POLITICALREFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Major Williams Major Williams for Governor 2021 (1439021) January 1, 2021through March 22, 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 September 30, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Major Williams, a candidate for Governor in the 2021 California Gubernatorial Recall Election. The Committee terminated effective March 22, 2022. TREASURERS: Major Williams Lysa Ray (05/12/21–06/30/21) Lysa Ray Campaign Services Inc. FINANCIAL ACTIVITY Total Contributions Received: $106,249 Total Expenditures: $ 106,246 The totals for contributions received and expenditures were taken from the campaign bank statements.Form 460 Campaign Disclosure Statements were not filedfor the audit period. Franchise Tax Board Audit Report – Major Williams/Major Williams for Governor 2021 Page 2 of 2 FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. RECORDKEEPING Records such as receipts and/or invoices were not maintained for expenditures made totaling $32,240. Of this amount, canceled checks were not maintained for expenditures made totaling $11,245. Bank statements were not provided for a bank account controlled by Mr. Williams. On July 6, 2021, $21,724 was transferred from an existing campaign bank account into this account and on July 7, 2021, $21,724 was transferred back from this account into the existing campaign bank account. The lack of statements precludes the determination of whether additional receipts and disbursements were processed through more than one bank account. Copies of checks deposited on August 11, 2021, totaling $5,000 were not provided. The lack of records precludes the determination of whether a Form 497 24-hour Contribution Report(s) was required to be filed with the Secretary of State. REPORTS AND STATEMENTS Form 460 Campaign Disclosure Statements were not filed for the audit period. Statement Period Receipts Expenditures 01/01/21 - 07/31/21 $ 84,644 $ 63,394 08/01/21 - 08/28/21 5,000 8,487 08/29/21 - 12/31/21 16,535 34,302 01/01/22 - 03/22/22 70 63 Total $ 106,249 $ 106,246 Mr. Williams provided no comments. POLITICALREFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Major Williams Major Williams for Governor 2022 (1428025) January 1, 2020through June 30, 2022 AUDIT AUTHORITY AND SCOPE This is 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 September 30, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by Major Williams, a candidate for Governor in the 2022 Statewide Direct Primary Election. TREASURERS: Major Williams Lysa Ray (08/10/20 –06/30/21) Lysa Ray Campaign Services,Inc. FINANCIAL ACTIVITY Total Contributions Received: $307,238 Total Expenditures: $ 144,419 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 – Major Williams/Major Williams for Governor 2022 Page 2 of 3 FINDINGS AND RESPONSES OPINION The filers, in our opinion, have not substantially complied with the disclosure and/or recordkeeping provisions of the Political Reform Act (Government Code Section 81000 et seq.) and related rules and regulations of the Fair Political Practices Commission. RECORDKEEPING Records were not provided to allow a determination of the amount of personal benefit Mr. Williams received from including links to his for-profit business, “The Office of Major Williams” in the Facebook page of “Major Williams for Governor.” The Committee paid for the establishment and maintenance of the Facebook page. The links directed individuals to a solicitation for donations to the business and to the sale of merchandise by the business for apparel items such as sweatshirts. Mr. Williams stated the links to “The Office of Major Williams” were a coding error by the individuals who created the Facebook page. He added that the link should have only appeared once. Mr. Williams also stated that “FundHero” was used for donations and the sale of merchandise, and the funds raised were transferred to his committees. Ms. Ray stated that she had informed Mr. Williams that he could not have the links because they benefitted him personally. She added that Mr. Williams did not remove the links after her conversation with him. Records were not provided to allow a determination of the political, legislative, or governmental purpose for payments totaling $10,140 to JBS Protection, Inc. for providing security services at Mr. Williams’ residence and protective services for Mr. Williams for the period April 14, 2021, through April 28, 2021. In addition, records were not provided to allow a determination of the political, legislative, or governmental purpose for payments totaling $9,162 to various businesses for services described on billing statements as “executive protection” and “bodyguard services.” Mr. Williams did not provide a comment. REPORTS AND STATEMENTS Form 460 Campaign Disclosure Statements were not filed for the period January 1, 2021, through December 31, 2021. In addition, Form 460 Campaign Disclosure Statements filed for the period January 1, 2022 through December 31, 2022, were filed late on May 30, 2024 and June 27, 2024, after the notification of the audit. Reference Exhibit A Mr. Williams did not provide a comment. Franchise Tax Board Audit Report – Major Williams/Major Williams for Governor 2022 Page 3 of 3 EXPENDITURES The additional disclosure required for meals and travel expenses of $100 of more were not disclosed for expenditures totaling $45,673. In addition, partial disclosure was made for other meal and travel expenses totaling $7,456. Mr. Williams did not provide a comment. PERSONAL USE An allocation of the cost of a defamation lawsuit filed by Mr. Williams between permissible uses of campaign funds and non-permissible uses was not considered resulting in the Committee paying the full cost of the lawsuit. The complaint requested injunctive relief against the defendants to prevent future wrongful conduct, a permissible use of campaign funds. The complaint also requested economic and punitive damages, a non-permissible use of campaign funds in a defamation lawsuit. Monthly billings of the law firm that represented Mr. Williams and a copy of the complaint were provided. Mr. Williams did not provide a comment. EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT FILED AND/OR FILED LATE Statement Period Receipts Expenditures 01/01/21 - 07/31/21 $ 149,025 $ 280,756 (1) 08/01/21 - 08/28/21 0 0 (1) 08/29/21 - 12/31/21 0 27,161 (1) Totals Not Filed $ 149,025 $ 307,917 01/01/22 - 04/23/22 1,432 1,866 (2)(3) 04/24/22 - 05/21/22 2,011 1,285 (3) 05/22/22 - 06/30/22 1,359 2,142 (3) Totals filed Late $ 4,802 $ 5,293 (1) Form 460 Campaign Disclosure Statements were not filed in paper and/or electronic format. (2) Form 460 Campaign Disclosure Statement for period ending April 23, 2022, was filed in electronic format on May 2, 2022. (3) Form 460 Campaign Disclosure Statement were filed in paper and/electronic format after the notification of the audit. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR SUBSTANTIALLY ACCURATE AND COMPLETE FILINGS AUDIT AUTHORITY, SCOPE, AND RESULTS The filings, records, and documentation of the filers listed below were audited in accordance with Section 90001 of the California Government Code. The audits were performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. The examinations indicate that the statements and/or reports filed, for the periods covered, were substantially accurate and complete. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 27, 2024. Legislative Districts 1. AnnaM.Caballero 01/01/18 -12/31/22 Anna Caballero for Senate 2022 (1414451) Anna M. Caballero 01/01/22 -12/31/22 Anna Caballero Thrive California Ballot Measure Committee (1453695) 2. Gail L. Pellerin 01/01/22 -12/31/22 Gail Pellerin for Assembly 2022 (1445957) Statewide Candidates 3. Jean Fuller 01/01/18 -06/30/22 Jean Fuller for Superintendent of Public Instruction 2022 (1404653) NFINDEX 11/27/24 Page 1of1 POLITICAL REFORM AUDIT REPORTS Legislative Districts 1. Liz Lawler for California Assembly 2022 (1444790) 2. Rob Rennie for Assembly 2022 (1446657) 3. Vidak for Senate 2022 (1415545) Special Legislative Districts 4. Bilal Mahmood for Assembly 2022 (1441315) INDEX 11/27/24 POLITICALREFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Elisabeth (Liz)Lawler Liz Lawler For California Assembly 2022 (1444790) January 1, 2022through December 31, 2022 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 27, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee is controlled by Elisabeth Lawler, a candidate for Assembly District 28, in the 2022 General Election. The Committee was terminated effective December 31, 2022. TREASURERS: Bryan Burch Think Right Compliance,Inc Nicholas Sanders (01/01/22-09/11/22) Sanders Political Law FINANCIAL ACTIVITY Total Contributions Received: $268,141 Total Expenditures: $ 265,914 Franchise Tax Board Audit Report – Elisabeth Lawler/Liz Lawler for California Assembly 2022 Page 2 of 2 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 A Form 497 Contribution Report was not filed with the Secretary of State for a $25,000 contribution received from Liz Lawler on January 19, 2022. In addition, a report was filed 36 days late for a $50,000 contribution received. Reports were timely filed for 10 other contributions received totaling $132,900. A comment was not provided. POLITICALREFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Robert L. Rennie Rob Rennie for Assembly 2022 (1446657) January 1, 2022through December 31, 2022 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Assembly districts were randomly selected by the Fair Political Practices Commission. Candidates in selected districts who raised or spent $15,000 or more were subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on November 27, 2024. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Robert Rennie, a candidate for Assembly, District 28, in the 2022 Statewide Direct Primary Election.The Committee was terminated effective December 31, 2022. TREASURER: Isabella Rennie FINANCIAL ACTIVITY Total Contributions Received: $198,816 Total Expenditures: $ 221,373 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.