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AUDITS 

The City Ethics Commission Audit Division performs mandatory audits of political committees of candidates for Los Angeles City office.

Under the City Charter, the Commission is required to audit all committees controlled by candidates who raise or spend $100,000 or more in connection with a primary, general or special election. The Commission is also required to audit committees of candidates who receive public matching funds.

At the conclusion of the audit, a final report is prepared and made public. Click on the link below to view these finalized reports.

Purpose of Ethics Commission Audits

Audits conducted by the CEC:

  1. Determine Degree of Compliance

    Audits determine the candidate’s, treasurer’s and committee’s degree of compliance during a campaign with state and City campaign finance laws and regulations. In this capacity, the audits have historically played a key role in the Commission’s enforcement program. All audit reports are forwarded as a matter of course to the CEC’s Enforcement Division, the City Attorney’s Office (pursuant to City Charter Section 470 (n)(1)) and the Fair Political Practices Commission after the audit is completed.

  2. Ensure Accurate Disclosure

    Significant reporting errors of a candidate's fundraising and expenditure information by a committee are included as findings on the written audit report, and the audit reports themselves are designed to provide an understandable public record of the committee's compliance with applicable laws.

  3. Educate

    Serve as a means of educating candidates and treasurers by informing them about areas where the campaign recordkeeping practices could be improved.

The Fast Track Audit Process

The Commission initiated its Fast Track Audit program to promote timely audits without sacrificing audit quality, oversight or any public policy concerns.

Under the program, working in collaboration with committee treasurers, audits of City Council candidates are completed and released to the public no later than 20 business days of the start of the audit. Audits of Citywide candidates (i.e., for Mayor, City Attorney and City Controller) are completed within 30 business days.

During an audit, City Ethics Commission auditors work to keep committee treasurers and candidates apprised of any potential findings they identify during the course of the audit, giving candidates and their committees the ability to provide additional documentation or information regarding those issues. Committees are also afforded the opportunity to address findings by responding to the draft audit report. Committee responses are included in the final report.

 
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