Audit Program

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Background

Chapter 10 of the Political Reform Act provides the guidelines for an ongoing program of mandatory audits. The program encompasses campaign statements filed by all candidates for elective office, from statewide offices to special local jurisdictions, as well as the reports filed by lobbying firms and lobbyist employers. It also includes statements filed by state ballot measure committees and state general purpose committees. The majority of the audits are conducted by a special unit of the Franchise Tax Board. Statements filed by candidates for state controller and state Board of Equalization, however, are audited by the Fair Political Practices Commission.

The Selection Process

All candidates for statewide office, supreme court, court of appeal, and Board of Equalization are subject to audit if they have raised or spent $25,000 or more. Additionally, all state ballot measure committees which have spent more than $10,000 and all candidates for the legislature in a special election who have raised or spent $15,000 or more are subject to audit. The FPPC determines the remainder of the audit workload in a series of random drawings conducted shortly after each two-year election cycle.

Statewide candidates who have raised less and spent less than $25,000: 10% of these candidates are selected for audit.

Lobbying firms and lobbyist employers: 25 % of the lobbying firms and 25% of the lobbyist employers are selected for audit.

Legislative districts and contested superior court offices: 25 % of the senate districts, assembly districts, and contested superior court offices are selected. Candidates who raised or spent $15,000 or more in the selected races are subject to audit.

General purpose committees that have raised or spent more than $10,000: Committees which have had no prior audit, or which have not previously been determined to be in compliance, are all subject to audit. Of those committees the FPPC had determined in a prior audit to be in compliance with the provisions of the Act, 25 % are selected.

Local jurisdictions: A group of twenty local jurisdictions, including eight counties, eight cities, two school districts and two special districts, is selected. If the Franchise Tax Board has additional audit hours available after completion of this workload, a second group of twenty jurisdictions is provided.

Candidates for the Board of Administration of the Public Employees’ Retirement System are subject to audit if they have received contributions aggregating $5,000 or more for an election. Prior to 2008, candidates for these offices were chosen through a random selection process.

Drawing Results

  • Drawing Schedule

  • 2013 Selections
    • Lobbying Firms
    • Lobbyist Employers
    • Legislative Districts
    • Local Jurisdictions
    • Superior Court Offices
    • General Purpose Committees

  • 2011 Selections
    • Lobbying Firms
    • Lobbyist Employers
    • Legislative Districts
    • Statewide Candidates
    • Local Jurisdictions
    • Superior Court Offices
    • General Purpose Committees

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