Committee for Clean Water Natural Resources and Parks

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 30, 2026. Legislative Districts PERIOD COVERED 1. Joy Frew 01/01/23 – 03/22/24 Joy Frew for Assembly 2024 (1463706) Statewide Campaign Committees 2. Samuel L. Gallucci 01/01/20 – 12/31/21 Sam Gallucci for Governor 2022 (1436083) 3. Melissa Melendez 01/01/20 – 06/30/22 Melissa Melendez for Lt. Governor 2022 (1427815) 4. Melissa Melendez 01/01/20 – 06/30/22 California Deserves Better: Melissa Melendez Ballot Measure Committee (1433557) 5. Holly J. Mitchell 01/01/19 – 06/30/21 Holly J Mitchell for Secretary of State 2022 (1415447) NFINDEX 01/30/26 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 March 30, 2026. STATEWIDE CANDIDATES PERIOD COVERED 1. Patricia C. Bates Bates for Secretary of State 2022 (1414274) 01/01/18 – 06/30/22 2. John H. Cox John Cox for Governor 2022, Inc. (1430821) 01/01/20 – 02/18/22 3. Andrew H. Do Andrew Do for Treasurer 2022 (1445887) 01/01/22 – 06/30/22 4. Kevin Lee Faulconer Faulconer for Governor 2022 (1435473) 01/01/21 – 06/30/22 5. Lorena S. Gonzalez Lorena Gonzalez for Secretary of State 2022 (1415713) 01/01/19 – 05/18/22 6. Rachel Hamm Rachel Hamm for Secretary of State (1438313) 01/01/21 – 06/30/22 7. Michael D. Shellenberger Shellenberger for Governor 2022 (1446092) 01/01/22 – 06/30/22 NFINDEX 03/30/26 Page 1 of 1 MEASURE COMMITTEES PERIOD COVERED 8. Planned Parenthood Advocacy Project Los Angeles County – Yes on Props 3 & 35 (nonprofit 501 (c)(4)) (1452181) 01/01/24 – 12/31/24 9. Stop the Republican Recall for Governor Newsom (1436851) 01/01/21 – 12/31/21 NFINDEX 03/30/26 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 District Attorneys of Los Angeles, Sacramento and San Francisco Counties on March 30, 2026. Statewide Candidates PERIOD COVERED 1. Xavier Becerra Becerra for Attorney General 2022 (1414167) 01/01/18 – 06/30/22 NFINDEX 03/30/26 Page 1 of 1 POLITICAL REFORM AUDIT REPORTS Statewide Candidates 1. John Chiang John Chiang for Governor 2022 (1412825) 2. Timothy P. Herode Tim Herode for Governor 2022 (1435100) Legislative Districts 3. Jack J. Fernandes Jack J. Fernandes for Assembly 2024 (1457121) Measure Committees 4. California Primary Care Association Advocates Issues Committee (1465399) (formerly California Primary Care Association Advocates Patient Access to Care Fund, Support Yes on Prop 35) Lobbying Firms 5. Targeted Technologies (1463975) Mario R. Solis-Marich INDEX 03/30/26 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: John Chiang John Chiang for Governor 2022 (1412825) January 1, 2018 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 March 30, 2026. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by John Chiang, a candidate for Governor in the 2022 Statewide Direct Primary Election. The Committee terminated effective June 30, 2023. TREASURER: Jane Leiderman Leiderman & Associates, Inc. FINANCIAL ACTIVITY Total Contributions Received: $ 0 Total Expenditures: $ 113,349 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 – John Chiang/John Chiang 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 A Form 460 Special Odd-Year Report was not filed with the Secretary of State (SOS) for the period July 1 through September 30, 2021. Contributions made to elected state officers totaled $10,688 during this period. Expenditures for the period totaled $11,676. The activity was reported on the Form 460 Semi-annual Statement filed on January 25, 2022, for the period July 1 through December 31, 2021. Reference Exhibit A A comment was not provided. EXHIBIT A - CONTRIBUTIONS MADE TO ELECTED OFFICALS Date Made Recipient Amount 1. 07/27/21 Phil Ting for Assembly 2022 $ 1,000 (1) 2. 07/27/21 Re-elect Fiona Ma for State Treasurer 2022 888 (2) 3. 08/19/21 Anthony Rendon for Assembly 2022 7,912 (3) 4. 09/16/21 Re-elect Fiona Ma for State Treasurer 2022 888 (2) Total $ 10,688 (1) Served as California State Assemblymember, District 19 (2012-2024) (2) Currently serving as California Treasurer from January 7, 2019 through January 4, 2027. (3) Served as California State Assemblymember, District 63 (2012-2022) POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Timothy P. Herode Tim Herode for Governor 2022 (1435100) January 01, 2020 through May 26, 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 30, 2026. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Timothy P. Herode, a candidate for Governor in the 2022 Statewide Direct Primary Election. The committee terminated effective May 26, 2022. TREASURER: Timothy P. Herode FINANCIAL ACTIVITY Total Contributions Received: $ 32,512 Total Expenditures: $ 32,612 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper format with the Secretary of State for the period indicated above. Franchise Tax Board Audit Report – Timothy P. Herode/Tim Herode for Governor 2022 Page 2 of 6 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. REPORTS AND STATEMENTS A Form 497 Contribution Report was not filed with the Secretary of State for a $10,000 contribution received from Michelle Campos on June 16, 2021. No other reports were required to be filed. The Form 460 Semi-annual Statements for the period ending December 31, 2020, June 30, 2021, and December 31, 2021, due with the Secretary of State (SOS) on February 1, 2021, August 2, 2021, and January 31, 2022, respectively, were filed late on April 25 and May 27, 2022. In addition, the Form 460 Preelection Statement for the period January 1, 2022 through May 26, 2022, was not filed with the SOS. Reference Exhibit A CAMPAIGN BANK ACCOUNT Expenditures totaling $5,074 were not processed through the Committee’s designated campaign bank account. Instead, these expenditures were paid from the candidate’s personal funds. Of the amount, $2,700 was reported as a loan received from the Candidate and $2,374 was reported as a payment to Bill Brandt Ford to purchase a car for campaign purposes. In addition, $1,000 was reimbursed to the Candidate on May 04, 2021, from the campaign bank account. NOTIFICATION OF CONTRIBUTORS Notifications were not sent to two contributors for contributions received totaling $20,000. Of this amount, $10,000 was received from Storm Water Inspections & Maintenance on April 16, 2021, and $10,000 was received from Michelle Campos on June 16, 2021. The contributors were not identified as filing Form 461 Major Donor Statements to report the activity. MONETARY CONTRIBUTIONS RECEIVED Contributions received totaling $10,696 were received in the form of cash or Cashier’s Check. Of this amount, $10,000 was received from Michelle Campos on April 16, 2021, and $300 was reported as received from the Candidate on January 19, 2021. Deposit slips were provided for the remaining $396; however, a lack of sufficient records precluded the determination of whether contributions of $100 or more were received. Franchise Tax Board Audit Report – Timothy P. Herode/Tim Herode for Governor 2022 Page 3 of 6 Contributions received totaling $7,900 were not disclosed on the Form 460 Campaign Disclosure Statements filed during the audit period. Reference Exhibit B EXPENDITURES Eight expenditures totaling $7,904 were not disclosed on the Form 460 Campaign Disclosure Statements filed during the audit period. Reference Exhibit C CANDIDATE’S COMMENT Mr. Herode stated that he is not familiar with all the campaign finance reporting requirements. He added that he discovered towards the end of his campaign that the person who was put in charge of filing the reports and campaign statements and who no longer is working with him, had not been fulfilling their duties. He opined that the Committee complied with the law, but once he found out that not all requirements were being met, he tried his best to rectify the issue with the limited knowledge he had. Mr. Herode stated that they ran this campaign in good faith and attempted to be as transparent as possible, and that any errors made were inadvertent. LIST OF EXHIBITS EXHIBIT A – FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT FILED AND NOT TIMELY FILED EXHIBIT B – CONTRIBUTIONS RECEIVED NOT DISCLOSED ON FORM 460 CAMPIAGN DISCLOSURE STATEMENTS EXHIBIT C – EXPENDITURES NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Franchise Tax Board Audit Report – Timothy P. Herode/Tim Herode for Governor 2022 Page 4 of 6 EXHIBIT A - FORM 460 CAMPAIGN DISCLOSURE STATEMENTS NOT FILED AND NOT TIMELY FILED Date Days Statement Period Receipts Expenditures Filed Late 01/01/20 - 12/31/20 $ 2,925 $ 2,700 04/25/22 448 (2) 01/01/21 - 06/30/21 32,603 29,991 05/27/22 298 (1)(2) 07/01/21 - 12/31/21 2,894 5,311 05/27/22 116 (1) 01/01/22 - 05/26/22 0 50 (3) (1) The committee met the electronic filing threshold on June 16, 2021 but the Campaign Disclosure Statements were not filed electronically. (2) A Form 460 Campaign Disclosure Statement was filed with erroneous beginning and ending date of December 31, 2020 through February 1, 2021. (3) A Form 460 Camapign Disclosure Statement was not filed for this period. Franchise Tax Board Audit Report – Timothy P. Herode/Tim Herode for Governor 2022 Page 5 of 6 EXHIBIT B - CONTRIBUTIONS RECEIVED NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Date Received Contributor Amount 1. 12/23/20 Sherri Pellandini $ 200 2. Tim Herode 2,374 (1) 3. 01/15/21 Visa Direct 100 (2) 4. 03/03/21 Cash Deposit 178 (2) 5. 03/10/21 Cash Deposit 218 (2) 6. 02/16/21 Venmo - Contributor Unknown 400 (2) 7. 03/02/21 Melinda Lamb 500 8. 03/02/21 Venmo - Contributor Unknown 250 (2) 9. 03/15/21 Venmo - Contributor Unknown 300 (2) 10. 03/22/21 Square - Contributor Unknown 369 (2) 11. 04/17/21 Everett Watrous 300 12. 05/26/21 Tim Herode 1,000 13. 08/13/21 John W. Grinager 360 14. 07/30/21 Randy Laforge 100 15. 07/26/21 Branch Transfer - Contributor Unknown 127 (2) 16. 08/10/21 Deposit - Contributor Unknown 487 (2) 17. 09/17/21 Deposit - Contributor Unknown 100 (2) 18. Contributions of less than $100 537 (2) Total $ 7,900 (1) The Candidate used his personal funds to make a payment to Bill Brandt Ford to purchase a car for campaign purposes. The expeniture was not disclosed as a loan and/or contribution to the campaign but was disclosed as an expense for period ending June 30, 2021. (2) Lack of records precluded the determination of whether cash of $100 or more was received. Franchise Tax Board Audit Report – Timothy P. Herode/Tim Herode for Governor 2022 Page 6 of 6 EXHIBIT C - EXPENDITURES NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Date Made Payee Amount 1. 03/16/21 Withdrawal (unknown) $ 300 2. 04/26/21 Lone Tree 275 3. 05/04/21 Signsonthecheap 1,660 4. 05/10/21 Venmo (unknown) 400 5. 05/10/21 Venmo (unknown) 800 6. 05/10/21 Rent the Runway 151 7. 05/24/21 Paypal (unknown) 3,888 8. 06/02/21 Canva 180 9. 10/13/21 Secretary of State 200 10. 05/02/22 Secretary of State 50 Total $ 7,904 POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Jack J. Fernandes Jack J. Fernandes for Assembly 2024 (1457121) January 1, 2023 through June 30, 2024 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 are 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, 2026. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Jack J. Fernandes, a candidate for Assembly, District 75, in the 2024 Presidential Primary Election. The Committee terminated effective June 30, 2024. TREASURER: Jack J. Fernandes REPRESENTATIVE: Jen Slater Campaign Compliance Group, Inc. FINANCIAL ACTIVITY Total Contributions Received: $162,242 Total Expenditures: $163,611 The totals for contributions received and expenditures were taken from the unaudited statements as filed in paper and/or electronic format with the Secretary of State for the period indicated above. Franchise Tax Board Audit Report – Jack J. Fernandes/Jack J. Fernandes for Assembly 2024 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 A refund of $5,500 was made via cashier’s check on June 26, 2024. The refund was made for a contribution received from Adam Regiaba on July 26, 2023. The face of the cashier’s check included Adam Regiaba as the recipient and the Committee as the remitter. Mr. Fernandes stated that this was an unintentional administrative error that occurred during the Committee’s final wind-down and closure process, reflecting a mistaken understanding at the time that a cashier’s check was an acceptable method for a contribution refund. He added that the refund was otherwise fully documented, transparently reported, and issued directly to the original contributor. He also stated that the Committee reviewed its internal controls and confirms it will not use cashier’s checks, money orders, or any other cash-equivalent instruments for refunds or expenditures going forward. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: California Primary Care Association Advocates Issues Committee (1465399) (formerly California Primary Care Association Advocates Patient Access to Care Fund, Support Yes on Prop 35) July 1, 2024 through December 31, 2024 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 30, 2026. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was primarily formed ballot measure committee supporting Proposition 35 in the 2024 General Election. On April 3, 2025, the Committee registered as a general purpose committee. TREASURER: Joey Cachuela California Primary Care Association Advocates REPRESENTATIVE: Richard R. Rios Olson Remcho, LLP Franchise Tax Board Audit Report – California Primary Care Association Advocates Patient Access to Care Fund, Support Yes on Prop 35 Page 2 of 2 FINANCIAL ACTIVITY Total Contributions Received: $ 369,994 Total Expenditures: $ 2,314,143 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 A $50,000 contribution received from Unicare Community Health Center – Primary Care on October 3, 2024, was not disclosed on the initial Form 460 Preelection Statement filed for the period ending October 19, 2024. An amendment was filed on January 7, 2025, after the November 5, 2024, General Election, to correct the understatement. Mr. Rios stated that this error was inadvertent, due to the bank not sending the committee a notification that a contribution was received via ACH. He added that the incoming contribution was identified when completing a bank reconciliation, and the firm took the required steps to amend and disclose the contribution received. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: LOBBYING FIRM: Targeted Technologies (1463975) October 1, 2023 through December 31, 2024 LOBBYIST: Mario R. Solis-Marich AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. Lobbying firms were randomly selected by the Fair Political Practices Commission. Individual lobbyists employed by selected firms were also subject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on March 30, 2026. ABOUT THE LOBBYING FIRM BACKGROUND INFORMATION Target Technologies provided lobbying services to one client. FINANCIAL ACTIVITY Total Payments Received: $ 37,500 The total for payments received was taken from the unaudited reports as filed with the Secretary of State for the period indicated above. Franchise Tax Board Audit Report – Target Technologies Page 2 of 2 FINDINGS AND RESPONSES LOBBYING FIRM OPINION The filer, 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. REPORTS AND STATEMENTS The Form 625 Report of Lobbying Firm for the period October 1, 2023 through December 31, 2023 was not filed with the Secretary of State (SOS). A payment of $11,000 was reported as made, by the Lobbyist Employer California Body Contouring Council (1466540) for the quarter ending December 31, 2023, to the firm. In addition, the Form 625 Report of Lobbying Firm for the period January 1 through December 31, 2024, were filed late with the SOS on February 17, 2026, after the notification of the audit. LOBBYIST SECTION OPINION The filer, 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. REPORTS AND STATEMENTS The Form 615 Lobbyist Report for the period January 1 through March 31, 2024, was filed late with the SOS on February 23, 2026. In addition, the Form 615 Lobbyist Reports for period April 1 through December 31, 2024, were filed late on February 17, 2026. These reports were filed after the notification of the audit. A Form 615 Lobbyist Report was filed timely for the period ending December 31, 2023. LOBBYIST COMMENT Mr. Solis-Marich stated that he was unfamiliar with the lobbying firm and lobbyist filing requirements. In addition, he stated he inadvertently filed a Form 615 Lobbyist Report instead of a Form 625 Report of Lobbying Firm under the Lobbying Firm. 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 April 03, 2026. LOBBYING ENTITIES PERIOD COVERED 1. California Association of School Business Officials (C26256) 01/01/23 – 12/31/24 2. California Health Policy Strategies, LLC (1419081) 01/01/23 – 12/31/24 3. California Public Policy Group, Inc. (1418731) 01/01/23 – 12/31/24 4. California Strategies & Advocacy, LLC (1459888) 01/01/23 – 12/31/24 5. California Waterfowl Association (E24511) 01/01/23 – 12/31/24 6. Catherine A. Porter (1467182) 01/01/24 – 12/31/24 7. Cliff Moriyama Consulting (1295401) 01/01/23 – 12/31/24 8. Dairy Institute of California (E21544) 01/01/23 – 12/31/24 9. Don R. Perata (1474335) 01/01/24 – 12/31/24 10. Empirical Policy (1424846) 01/01/23 – 12/31/24 NFINDEX 04/03/26 Page 1 of 1 11. Hoffman Law and Advocacy (1416073) 01/01/23 – 12/31/24 12. IFM Investors (US), LLC (1338459) 01/01/23 – 12/31/24 13. Newton Investment Management North America, LLC (1403526) 01/01/23 – 09/30/24 14. Otsuka America Pharmaceutical, Inc. (1351453) 01/01/23 – 12/31/24 15. Patria Investments US, LLC (1357927) 01/01/23 – 12/31/24 16. Penso Advisors, LLC (1437805) 01/01/23 – 04/19/24 17. Public Policy Advocates, LLC (F00946) 01/01/23 – 12/31/24 18. RBC Global Asset Management (US), Inc. (1356260) 01/01/23 – 07/31/24 19. Rootstock Strategies (1421608) 01/01/23 – 12/31/24 20. Sheehy Strategy Group (1417028) 01/01/23 – 12/31/24 21. Terrapin Strategy, Inc. (1447192) 01/01/23 – 12/31/24 22. ZMC Advisors, L.P. (1363020) 01/01/23 – 12/31/24 NFINDEX 04/03/26 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 May29, 2026. MEASURE COMMITTEES PERIOD COVERED 1. Assembly Member Liz Ortega California Freedom Ballot Measure 09/22/24 –12/31/24 Committee -Yes on Prop 2 and 3 (1471505) (currently Assembly Member Liz Ortega California Freedom Ballot Measure Committee) 2. Committee for Clean Water and Natural Resources and Parks –Yes on 07/01/24–12/31/24 Proposition 4, Sponsored by a Coalition of Environmental Advocates Across California (1398230) (currently Committee for Clean Water and Natural Resources and Parks) 3. No on Prop 33, Californians for Affordable Housing, sponsored by the 07/01/24–12/31/24 California Rental Housing Association (1406018) (currently Californians for Affordable Housing, sponsored by the California Rental Housing Association) 4. SF District Attorney Brooke Jenkins Ballot Measure Committee for Yes on 01/01/24 –06/30/24 Prop 1 (1466985) 5. Silicon Valley Rising Action Issues Committee –Yes on Proposition 5 07/01/24–12/31/24 (1428496) NFINDEX 05/29/26 Page 1of1 6. Yes on Prop 1, Assemblymember Jacqui Irwin’s Committee to Support 01/01/23–06/30/24 Veterans and The Mental Health Services Act (1463883) 7. Yes on Proposition 1-Expanding Access to Mental Health Services and 01/01/23–06/30/24 Veterans' Care Sponsored by California Medical Association (1465319) 8. Yes on Proposition 2 -Coalition for Adequate School Housing Issues 07/01/24–12/31/24 Committee (980478) (currently Coalition for Adequate School Housing Issues Committee) NFINDEX 05/29/26 Page 2 of 2 POLITICAL REFORM AUDIT REPORTS Legislative Districts 1. Efren Martinez Jr. Efren Martinez for Assembly 2024 (1452811) 2. Tony Virrueta Committee to Elect Tony Virrueta State Senate District 17 2024 (1461284) INDEX 05/29/26 POLITICALREFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Efren MartinezJr. Efren Martinez for Assembly 2024 (1452811) January 1, 2022through December 31, 2024 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 aresubject to audit. The audit was performed by the Political Reform Audit Program of the Franchise Tax Board using generally accepted auditing standards and the auditing standards set by the Fair Political Practices Commission. This included tests of disclosure, accounting records, and other auditing procedures considered necessary. This Audit Report was submitted to the Fair Political Practices Commission, the Secretary of State, and the Attorney General on May 29, 2026. ABOUT THE COMMITTEE BACKGROUND INFORMATION The committee iscontrolled by Efren MartinezJr., a candidate for Assembly, District 57, in the 2024 General Election. TREASURER: David L. Gould Gould & Orellana, LLC FINANCIAL ACTIVITY Total Contributions Received: $1,027,808 Total Expenditures: $ 1,057,762 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 – Efren Martinez/Efren Martinez for Assembly 2024 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 $69,955 were not processed through the committee’s designated campaign bank account. Instead, the expenditures were paid directly by the candidate using his personal funds and/or personal credit card. These expenditures were reported on the Form 460 Campaign Disclosure Statements as non-monetary contributions from the candidate. Mr. Martinez stated that it was his understanding at the time that the payments made with personal funds were permissible as long as there were no expectations of reimbursement. He also stated that their intent was to maintain transparency; thus, expenditures made with personal funds were disclosed as non-monetary contributions to the campaign. He added that due to fast-moving and complex circumstances when running a campaign, their efforts in maintaining transparency should be considered as good-faith effort. POLITICAL REFORM AUDIT PROGRAM MS F387 PO BOX 651 SACRAMENTO CA 95812-0651 AUDIT REPORT OF THE POLITICAL REFORM AUDIT PROGRAM FOR: Tony Virrueta Committee to Elect Tony Virrueta State Senate District 17 2024 (1461284) January 1, 2023through November16, 2024 AUDIT AUTHORITY AND SCOPE This audit is authorized under Section 90001 of the California Government Code. 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 May 29, 2026. ABOUT THE COMMITTEE BACKGROUND INFORMATION The Committee was controlled by Tony Virrueta, a candidate for StateSenate, District 17, in the 2024 Presidential Primary Election.The Committee terminated effective November 16, 2024. TREASURER: PatriciaWorth FINANCIAL ACTIVITY Total Contributions Received: $ 26,867 Total Expenditures: $ 26,967 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 – Committee to Elect Tony Virrueta for State Senate District 17 2024 Page 2 of 7 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 The source of funds could not be verified for a $7,300 loan reported as received from the candidate on August 16, 2023. While copies of the Candidate’s personal bank statements were provided, documentation was not provided to substantiate the origin of funds transferred into the account immediately prior to the August 16, 2023, loan to the campaign. Contracts, invoices and/or receipts were not maintained for expenditures made totaling $11,745. Bank Statements and canceled checks were provided. REPORTS AND STATEMENTS A Form 501 Candidate Intention Statement was not filed with the Secretary of State prior to the receipt of contributions on June 20, 2023. The Form 501 Candidate Intention Statement was filed on December 11, 2023, 120 days after the first contributions were received. A Form 497 Contribution Report was not filed with the Secretary of State for a $7,000 contribution received (loan forgiven) from Tony Virrueta on November 16, 2024. CAMPAIGN BANK ACCOUNT Campaign expenditures totaling $2,356 were not processed through the Committee’s designated campaign bank account. These expenditures were reported on the Form 460 Campaign Disclosure Statements as payments made during the audit period. Reference Exhibit A Contributions received from six contributors totaling $825 were not deposited into the designated campaign bank account. The contributors received were disclosed in the Form 460 Campaign Disclosure Statements filed for the audit period. Reference Exhibit D MONETARY CONTRIBUTIONS RECEIVED Two contributions of $100 or more totaling $810 were received in the form of cashier’s checks. Of this amount, $325 was received on October 4, 2023, and $425 was received from Isaias Cabrera on October 5, 2023. Only $425 was disclosed on the Form 460 Semi-annual Statement filed for the period ending December 31, 2023. Franchise Tax Board Audit Report – Committee to Elect Tony Virrueta for State Senate District 17 2024 Page 3 of 7 Monetary contributions totaling $3,968received from 24 contributors were not disclosed on the Form 460 Campaign Disclosure Statements filed with the Secretary of State for the audit period. Of this amount, contributions received totaling $2,975 from 10 contributors were required to be itemized. Reference Exhibit B EXPENDITURES Thirty-one expenditures totaling $6,233 were not disclosed on the Form 460 Campaign Disclosure Statements filed for the audit period. Of this amount, payments totaling $3,750 were made to Patricia Worth, the committee treasurer. Reference Exhibit C TREASURER COMMENT A comment was not provided. LIST OF EXHIBITS EXHIBIT A – CAMPAIGN EXPENDITURES NOT PROCESSED THROUGH COMMITTEE BANK ACCOUNT EXHIBIT B – CONTRIBUTIONS RECEIVED NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS EXHIBIT C – EXPENDITURES NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS EXHIBIT D – CONTRIBUTIONS REPORTED AS RECEIVED BUT NOT DEPOSITED INTO THE CAMPAIGN BANK ACCOUNT Franchise Tax Board Audit Report – Committee to Elect Tony Virrueta for State Senate District 17 2024 Page 4 of 7 EXHIBIT A - CAMPAIGN EXPENDITURES NOT PROCESSED THROUGH THE CAMPAIGN BANK ACCOUNT Date Payee Amount 1. 10/20/23 Brian Higgins $ 500 2. 02/13/24 Brain Higgins 500 3. 02/22/24 Helping Merchants Inc. 300 4. 04/25/24 Helping Merchants Inc. 300 5. 05/20/24 Brian Higgins 350 6. 07/15/24 Mike's Signs 197 7. 09/30/24 Star Market 110 8. 10/15/24 Helping Merchants Inc. 99 Total $ 2,356 Franchise Tax Board Audit Report –Committee to Elect Tony Virrueta for State Senate District 17 2024 Page 5of 7 Franchise Tax Board Audit Report – Committee to Elect Tony Virrueta for State Senate District 17 2024 Page 6 of 7 EXHIBIT C - EXPENDITURES NOT DISCLOSED ON FORM 460 CAMPAIGN DISCLOSURE STATEMENTS Date Payee Amount 1. 08/18/23 Patti Worth $ 200 2. 08/18/23 Patti Worth 200 3. 09/02/23 Patti Worth 100 4. 09/28/23 Patti Worth 150 5. 10/11/23 Patti Worth 300 6. 10/22/23 Patti Worth 300 7. 10/27/23 Patti Worth 150 8. 11/07/23 Patti Worth 150 9. 11/21/23 Patti Worth 200 10. 11/30/23 Patti Worth 200 11. 01/29/24 Patti Worth 100 12. 02/21/24 Patti Worth 400 13. 02/12/24 Patti Worth 200 14. 02/24/24 Patti Worth 150 15. 03/05/24 Patti Worth 150 16. 03/20/24 Patti Worth 200 17. 04/24/24 Patti Worth 100 18. 05/31/24 Patti Worth 150 19. 07/29/24 Patti Worth 200 20. 09/24/24 Patti Worth 150 21. 08/16/23 Dining Grover beach 405 22. 08/22/23 Kirk Kennedy 426 23. 10/24/23 South Peninsula 75 24. 08/02/23 State craft 200 25. 05/22/24 CRP Convention 200 26. 05/30/24 Pizza at Casa Sorrento Salinas 79 27. 06/27/24 Pizza at Casa Sorrento Salinas 71 28. 07/05/24 MP express 426 29. 07/05/24 Hyatt regency 78 30. 08/02/24 Main Street Checks 23 31. 10/28/24 Unknown 500 Total $ 6,233 Franchise Tax Board Audit Report –Committee to Elect Tony Virrueta for State Senate District 17 2024 Page 7of 7