Final Audit Report of the 

Commission on the Jim Risch 

for U.S. Senate Committee 

(January 1, 2019 - December 31, 2020) 

Why the Audit 

Was Done 

Federal law permits the 

Commission to conduct 

audits and field 

investigations of any 

political committee that is 

required to file reports 

under the Federal 

Election Campaign Act 

(the Act). The 

Commission generally 

conducts such audits 

when a committee 

appears not to have met 

the threshold 

requirements for 

substantial compliance 

with the Act. 1

 The audit 

determines whether the 

committee complied with 

the limitations, 

prohibitions and 

disclosure requirements 

of the Act. 

Future Action 

The Commission may 

initiate an enforcement 

action, at a later time, 

with respect to any of the 

matters discussed in this 

report. 

About the Campaign (p. 2) 

Jim Risch for U.S. Senate Committee is the principal campaign 

committee for James E. Risch, Republican candidate for the United 

States Senate from the state of Idaho, and is headquartered in Boise, 

Idaho. For more information, see the Campaign Organization Chart, 

p.2 

Financial Activity (p. 2) 

• Receipts 

o Contributions from Individuals $ 1,672,568 

o Contributions from Other 

Political Committees 1,179,720 

o Transfers from Other Authorized 

Committees 76,838 

o Offsets to Operating 

Expenditures 8,757 

o Other Receipts 31,206 

Total Receipts $ 2,969,089 

• Disbursements 

o Operating Expenditures $ 1,809,619 

o Contribution Refunds 12,227 

o Other Disbursements 3,547 

Total Disbursements $ 1,825,393 

Commission Findings (p. 3) 

• Misstatement of Financial Activity (Finding 1) 

• Receipt of Contributions in Excess of the Limit (Finding 2) 

• Failure to File 48-Hour Notices (Finding 3) 

1

 52 U.S.C. §30111(b). 
Final Audit Report of the 

Commission on the Jim Risch for 

U.S. Senate Committee 

(January 1, 2019 - December 31, 2020) 
Table of Contents 

Page 

Part I. Background 

 Authority for Audit 1 

Scope of Audit 1 

 Audit Hearing 1 

 

Part II. Overview of Campaign 

 Campaign Organization 2 

Overview of Financial Activity 2 

Part III. Summaries 

Commission Findings 3 

Part IV. Commission Findings

Finding 1. Misstatement of Financial Activity 5 

Finding 2. Receipt of Contributions in Excess of the Limit 8 

Finding 3. Failure to File 48-Hour Notices 12 
 1 

Part I 

Background 

Authority for Audit 

This report is based on an audit of the Jim Risch for U.S. Senate Committee (JRUSC), 

undertaken by the Audit Division of the Federal Election Commission (the Commission) in 

accordance with the Federal Election Campaign Act of 1971, as amended (the Act). The Audit 

Division conducted the audit pursuant to 52 U.S.C. §30111(b), which permits the Commission to 

conduct audits and field investigations of any political committee that is required to file a report 

under 52 U.S.C. §30104. Prior to conducting any audit under this subsection, the Commission 

shall perform an internal review of reports filed by selected committees to determine if the 

reports filed by a particular committee meet the threshold requirements for substantial 

compliance with the Act. 52 U.S.C. §30111(b). 

Scope of Audit 

Following Commission-approved procedures, the Audit staff evaluated various risk factors and 

as a result, this audit examined: 

1. the receipt of excessive contributions; 

2. the receipt of contributions from prohibited sources; 

3. the disclosure of contributions received; 

4. the review of 48-hour notices; 

5. the disclosure of individual contributors’ occupation and name of employer; 

6. the evaluation of a daily cash analysis; 

7. the review of political party contribution discrepancies; 

8. the consistency between reported figures and bank records; 

9. the completeness of records; and 

10. other committee operations necessary to the review. 

Audit Hearing

JRUSC declined the opportunity for a hearing before the Commission on the matters 

presented in this report. 
 

 

2 

Part II 

Overview of Campaign 

Campaign Organization 

Important Dates 

• Date of Registration October 19, 2007 

• Audit Coverage January 1, 2019 - December 31, 2020 

Headquarters Boise, Idaho 

Bank Information 

• Bank Depositories Five 

• Bank Accounts Five checking accounts, Three CDs 

Treasurer 

• Treasurer When Audit Was Conducted R. John Insinger 

• Treasurer During Period Covered by Audit R. John Insinger 

Management Information 

• Attended FEC Campaign Finance Seminar Yes 

• Who Handled Accounting and 

Recordkeeping Tasks 

Paid and Volunteer Staff 

Overview of Financial Activity

(Audited Amounts) 

Cash on hand @ January 1, 2019 $ 1,153,396 

Receipts 

o Contributions from Individuals 1,672,568 

o Contributions from Other Political 

Committees 

1,179,720 

o Transfers from Other Authorized Committees 76,838 

o Offsets to Operating Expenditures 8,757 

o Other Receipts 31,206 

Total Receipts $ 2,969,089 

Disbursements 

o Operating Expenditures 1,809,619 

o Contribution Refunds 12,227 

o Other Disbursements 3,547 

Total Disbursements $ 1,825,393 

Cash on hand @ December 31, 2020 $ 2,297,092 
 3 

Part III 

Summaries 

Commission Findings 

Finding 1. Misstatement of Financial Activity

During audit fieldwork, a comparison of JRUSC’s reported financial activity with its 

bank records revealed a misstatement of beginning and ending cash on hand for calendar 

year 2019, as well as a misstatement of beginning cash on hand, receipts, and ending cash 

on hand for calendar year 2020. Specifically, for 2019, JRUSC understated beginning 

cash on hand by $68,101 and ending cash on hand by $56,935. For 2020, JRUSC 

understated beginning cash on hand, receipts and ending cash on hand by $56,935, 

$44,412, and $109,548, respectively. In response to the Interim Audit Report 

recommendation, JRUSC corrected the public record for the misstated beginning cash on 

hand, ending cash on hand, and receipts by filing Form 99’s (Miscellaneous Electronic 

Submission). Additionally, JRUSC corrected the public record by amending its cash 

balance on its most recently filed report (2022 July Quarterly Report). In response to the 

Draft Final Audit Report, JRUSC did not provide any additional comment. 

The Commission approved a finding that JRUSC understated its reported beginning cash 

on hand and ending cash on hand by $68,101 and $56,935, respectively, in calendar year 

2019; and understated its reported beginning cash on hand, receipts, and ending cash on 

hand by $56,935, $44,412, and $109,548, respectively, in calendar year 2020. (For more 

detail, see p. 5.) 

Finding 2. Receipt of Contributions in Excess of the Limit 

During audit fieldwork, the Audit staff reviewed contributions from individuals to 

determine if any exceeded the contribution limit. This review indicated that JRUSC 

received apparent excessive contributions, totaling $74,400. These errors occurred as a 

result of JRUSC not resolving the excessive portions of contributions by forwarding 

presumptive redesignation or reattribution letters to its contributors or issuing refunds of 

the excessive portions of contributions in a timely manner. In response to the Interim 

Audit Report recommendation, JRUSC untimely resolved excessive contributions, 

totaling $53,000. JRUSC also provided documentation related to the refund of $20,300 

in excessive contributions, including copies of the front of four refund checks, but did not 

provide cancelled checks to the contributors or an acceptable alternative. JRUSC did not 

provide any documentation or comments for the remaining $1,100 in excessive 

contributions. In response to the Draft Final Audit Report, JRUSC confirmed that it did 

not receive any requests for refunds following the redesignation letters sent to “...certain 

applicable donors” in response to the Interim Audit Report recommendation. JRUSC 

also provided copies of the front and back of six negotiated checks as supporting 

documentation of refunds and disgorgements for excessive contributions totaling 

$14,700, materially resolving its excessive contributions, albeit untimely. In addition, 

JRUSC provided a copy of the front of a $5,600 refund check that was issued and has not 
 4 

yet been negotiated, per JRUSC’s bank records, along with a supporting email chain on 

the status of the check. 

The Commission approved a finding that JRUSC received excessive contributions from 

individuals totaling $74,400. (For more detail, see p.8.) 

Finding 3. Failure to File 48-Hour Notices 

During audit fieldwork, the Audit staff identified that JRUSC failed to file or untimely 

filed 48-hour notices for 31 contributions totaling $72,300, that were received prior to the 

primary and general election. In response to the Interim Audit Report recommendation, 

JRUSC stated that, on May 26, 2022, it received its first communication from the 

Commission referencing the new primary date and notification of the changed 48-hour 

notice period.2

 The Audit staff concluded that $40,600 of the $72,300 in 48-hour notices 

the Interim Audit Report determined to be untimely filed should now be considered 

timely, given that JRUSC immediately filed the 48-hour notices in response to the 

Commission’s May 26, 2022 notification. The remaining $31,700 of the $72,300 in 48-

hour notices the Interim Audit Report addressed are contributions for which JRUSC 

never filed a 48-hour notice. Specifically, JRUSC did not file 48-hour notices for $9,600 

in primary contributions and $22,100 in general contributions. As such, the Audit staff 

maintains that JRUSC failed to file 48-hour notices for contributions totaling $31,700. In 

response to the Draft Final Audit Report, JRUSC did not provide any additional 

comment. 

The Commission approved a finding that JRUSC failed to file 48-hour notices totaling 

$31,700. (For more detail, see p. 12.) 

2

 On April 1, 2020, in response to the COVID-19 pandemic, the Idaho Governor effectively ch

primary election date from May 19, 2020, to June 2, 2020. See Part IV, Finding 3, Section C. 

anged the 
 5 

Part IV 

Commission Findings 

Finding 1. Misstatement of Financial Activity 

Summary 

During audit fieldwork, a comparison of JRUSC’s reported financial activity with its 

bank records revealed a misstatement of beginning and ending cash on hand for calendar 

year 2019, as well as a misstatement of beginning cash on hand, receipts, and ending cash 

on hand for calendar year 2020. Specifically, for 2019, JRUSC understated beginning 

cash on hand by $68,101 and ending cash on hand by $56,935. For 2020, JRUSC 

understated beginning cash on hand, receipts and ending cash on hand by $56,935, 

$44,412, and $109,548, respectively. In response to the Interim Audit Report 

recommendation, JRUSC corrected the public record for the misstated beginning cash on 

hand, ending cash on hand, and receipts by filing Form 99’s (Miscellaneous Electronic 

Submission). Additionally, JRUSC corrected the public record by amending its cash on 

hand balance on its most recently filed report (2022 July Quarterly Report). In response 

to the Draft Final Audit Report, JRUSC did not provide any additional comment. 

The Commission approved a finding that JRUSC understated its reported beginning cash 

on hand and ending cash on hand by $68,101 and $56,935, respectively, in calendar year 

2019; and understated its reported beginning cash on hand, receipts, and ending cash on 

hand by $56,935, $44,412, and $109,548, respectively, in calendar year 2020. 

Legal Standard 

Contents of Reports. Each report must disclose: 

• The amount of cash on hand at the beginning and end of the reporting period; 

• The total amount of receipts for the reporting period and for the election cycle; 

• The total amount of disbursements for the reporting period and for the election 

cycle; and 

• Transactions that require itemization on Schedule A (Itemized Receipts) or 

Schedule B (Itemized Disbursements). 52 U.S.C. §30104(b)(l), (2), (3), (4), and 

(5). 

Facts and Analysis 

A. Facts 

During audit fieldwork, the Audit staff reconciled JRUSC’s reported financial activity 

with its bank records for calendar years 2019 and 2020. The reconciliation determined 

that JRUSC’s 2019 beginning and ending cash on hand was understated by $68,101 and 

$56,935, respectively. The cash on hand discrepancies resulted primarily from prior 

period adjustments, as well as non-material misstatements of both receipts and 

disbursements during calendar year 2019. The following chart details the 2020 

discrepancies between JRUSC’s disclosure reports and its bank activity. 
 

 

 

 

 

 

 

 

 

 

6 

2020 Campaign Activity 

Reported Bank Records Discrepancy 

Beginning Cash on hand @ 

January 1, 2020 

$1,975,388 $2,032,323 $56,935 

Understated 

Receipts $1,660,227 $1,704,639 $44,412 

Understated 

Disbursements $1,448,070 $1,439,869 $8,201 

Overstated 

Ending Cash on hand @ 

December 31, 2020 

$2,187,545 $2,297,093 $109,548 

Understated 

The 2020 understatement of receipts resulted from the following: 

• Contributions from individuals not reported + $20,950 

• Contributions from political committees not reported + 1,000 

• Contributions from political committees under-reported + 2,500 

• Contributions from individuals over-reported - 1,600 

• Transfers from authorized committees over-reported - 6,419 

• Transfers from authorized committees not reported + 3,383 

• Interest/Investment income not reported + 795 

• Vendor refund not reported + 8,757 

• Unexplained differences + 15,046

Net Understatement of Receipts $44,412 

The 2020 overstatement of disbursements resulted from the following: 

• Disbursements not reported + $11,167 

• Transfer to unauthorized committee not reported + 2,500 

• Disbursements reported twice - 22,514 

• Disbursement reported that did not clear the bank - 1,243 

• Unexplained differences + 1,889

Net Overstatement of Disbursements ($8,201) 

The $109,548 understatement of the ending cash on hand was a result of the reporting 

discrepancies described above. 

B. Interim Audit Report & Audit Division Recommendation 

The Audit staff discussed this matter during the exit conference with JRUSC 

representatives and provided schedules detailing the misstatement of financial activity. 

JRUSC representatives did not provide any comments. 

JRUSC representatives did not provide an exit conference response. 
 7 

The Interim Audit Report recommended that JRUSC amend its disclosure reports or file a 

Form 99 (Miscellaneous Electronic Submission)3

 to correct the misstatements noted 

above and to reconcile the cash on hand balance on its most recently filed report to 

include these adjustments and correct any subsequent discrepancies. 

C. Committee Response to Interim Audit Report 

In response to the Interim Audit Report recommendation, JRUSC explained that $20,150 

of contributions not reported was due to “a single monthly spreadsheet that was not 

uploaded into the Committee’s reporting software.” JRUSC further explained that it has 

implemented a new policy wherein all uploaded data is double checked to ensure the data 

is properly reflected in the reporting system. Regarding the misstated disbursements, 

JRUSC stated that $10,000 of the $11,167 in unreported disbursements was for what 

JRUSC viewed as a deposit for last minute media buys and not as a “reportable 

distribution.” JRUSC further stated it now understands how to report similar 

disbursement transactions. 

JRUSC’s Form 99, filed on June 13, 2022, attempted to “cumulatively amend” the 2019 

and 2020 misstatements, however, the Form 99 did not include the necessary transaction 

details required to correct the public record. The Audit staff advised JRUSC during the 

exit conference and in the Interim Audit Report recommendation that if JRUSC chose to 

file a Form 99 instead of amending its disclosure reports to correct the misstatements, the 

Form 99 must contain all pertinent information that is required on each schedule of a 

campaign finance report. Following the receipt and review of the Form 99, the Audit 

staff advised JRUSC of the requirement to provide all pertinent information related to the 

misstated transactions. JRUSC filed a subsequent Form 99 on September 22, 2022, with 

all pertinent information needed to correct the public record for the misstated beginning 

cash on hand, ending cash on hand and receipts. Additionally, JRUSC corrected the 

public record by amending its cash balance on its most recently filed report (2022 July 

Quarterly Report). 

D. Draft Final Audit Report 

The Draft Final Audit Report acknowledged that JRUSC corrected the public record. 

E. Committee Response to the Draft Final Audit Report 

In response to the Draft Final Audit Report, JRUSC did not provide any additional 

comment. 

Commission Conclusion 

On January 9, 2023, the Commission considered the Audit Division Recommendation 

Memorandum in which the Audit staff recommended that the Commission find that 

JRUSC understated its reported beginning cash on hand and ending cash on hand by 

$68,101 and $56,935, respectively, in calendar year 2019; and understated its reported 

beginning cash on hand, receipts, and ending cash on hand by $56,935, $44,412, and 

$109,548, respectively, in calendar year 2020. 

3

 JRUSC was advised by the Audit staff that if it chose to file a Form 99, instead of amending its disclosure 

reports, the form must contain all pertinent information that is required on the schedule. 
 8 

The Commission approved the Audit staff’s recommendation. 

Finding 2. Receipt of Contributions in Excess of the Limit 

Summary 

During audit fieldwork, the Audit staff reviewed contributions from individuals to 

determine if any exceeded the contribution limit. This review indicated that JRUSC 

received apparent excessive contributions, totaling $74,400. These errors occurred as a 

result of JRUSC not resolving the excessive portions of contributions by forwarding 

presumptive redesignation or reattribution letters to its contributors or issuing refunds of 

the excessive portions of contributions in a timely manner. In response to the Interim 

Audit Report recommendation, JRUSC untimely resolved excessive contributions, 

totaling $53,000. JRUSC also provided documentation related to the refund of $20,300 

in excessive contributions, including copies of the front of four refund checks, but did not 

provide cancelled checks to the contributors or an acceptable alternative. JRUSC did not 

provide any documentation or comments for the remaining $1,100 in excessive 

contributions. In response to the Draft Final Audit Report, JRUSC provided copies of the 

front and back of six negotiated checks as supporting documentation of refunds and 

disgorgements for excessive contributions totaling $14,700, materially resolving its 

excessive contributions, albeit untimely. 

The Commission approved a finding that JRUSC received excessive contributions from 

individuals totaling $74,400. 

Legal Standard 

A. Authorized Committee Limits. For the 2020 election, an authorized committee may 

not receive more than a total of $2,800 per election from any one person or $5,000 

per election from a multicandidate political committee. 52 U.S.C. §§30116(a)(1)(A) 

and (a)(2)(A); 11 CFR §§110.1(a) and (b) and 110.9. 

B. Handling Contributions That Appear Excessive. If a committee receives a 

contribution that appears to be excessive, the committee must either: 

• Return the questionable check to the donor; or 

• Deposit the check into its federal account and: 

• Keep enough money in the account to cover all potential refunds; 

• Keep a written record explaining why the contribution may be illegal; 

• Include this explanation on Schedule A if the contribution has to be itemized 

before its legality is established; 

• Seek a reattribution or a redesignation of the excessive portion, following the 

instructions provided in the Commission regulations (see below for 

explanations of reattribution and redesignation); and 

• If the committee does not receive a proper reattribution or redesignation 

within 60 days after receiving the excessive contribution, refund the excessive 

portion to the donor. 11 CFR §§103.3(b)(3), (4) and (5) and 110.1(k)(3)(ii) 

(B). 
 9 

C. Joint Contributions. Any contribution made by more than one person (except for a 

contribution made by a partnership) must include the signature of each contributor on 

the check, money order, or other negotiable instrument or in a separate writing. A 

joint contribution is attributed equally to each donor unless a statement indicates that 

the funds should be divided differently. 11 CFR §110.1(k)(1) and (2). 

D. Reattribution of Excessive Contributions. The Commission regulations permit 

committees to ask donors of excessive contributions (or contributions that exceed the 

committee’s net debts outstanding) whether they had intended their contribution to be 

a joint contribution from more than one person and whether they would like to 

reattribute the excess amount to the other contributor. The committee must inform 

the contributor that: 

• The reattribution must be signed by both contributors; 

• The reattribution must be received by the committee within 60 days after the 

committee received the original contribution; and 

• The contributor may instead request a refund of the excessive amount. 11 CFR 

§110.1(k)(3). 

Within 60 days after receiving the excessive contribution, the committee must either 

receive the proper reattribution or refund the excessive portion to the donor. 11 CFR 

§§103.3(b) (3) and 110.1(k)(3)(ii)(B). Further, a political committee must retain 

written records concerning the reattribution in order for it to be effective. 11 CFR 

§110.1(l)(5). 

Notwithstanding the above, any excessive contribution that was made on a written 

instrument that is imprinted with the names of more than one individual may be 

attributed among the individuals listed unless instructed otherwise by the 

contributor(s). The committee must inform each contributor: 

• How the contribution was attributed; and 

• The contributor may instead request a refund of the excessive amount. 11 CFR 

§110.1(k)(3)(ii)(B). 

E. Redesignation of Excessive Contributions. When an authorized candidate 

committee receives an excessive contribution (or a contribution that exceeds the 

committee’s net debts outstanding), the committee may ask the contributor to 

redesignate the excess portion of the contribution for use in another election. The 

committee must inform the contributor that: 

• The redesignation must be signed by the contributor; 

• The redesignation must be received by the committee within 60 days after the 

committee received the original contribution; and 

• The contributor may instead request a refund of the excessive amount. 11 CFR 

§110.1(b)(5). 

Within 60 days after receiving the excessive contribution, the committee must either 

receive the proper redesignation or refund the excessive portion to the donor. 11 CFR 
 

 

10 

§§103.3(b) (3) and 110.1(b) (5) (ii) (A). Further, a political committee must retain 

written records concerning the redesignation in order for it to be effective. 11 CFR 

§110.1(l)(5). 

When an individual makes an excessive contribution to a candidate’s authorized 

committee, the campaign may presumptively redesignate the excessive portion to the 

general election if the contribution: 

• Is made before that candidate’s primary election; 

• Is not designated in writing for a particular election; 

• Would be excessive if treated as a primary election contribution; and 

• As redesignated, does not cause the contributor to exceed any other contribution 

limit. 11 CFR §110.1(b)(5)(ii)(B)(1)-(4). 

The committee is required to notify the contributor of the redesignation within 60 

days of the treasurer’s receipt of the contribution and must offer the contributor the 

option to receive a refund instead. 

Facts and Analysis 

A. Facts 

1. Facts 

During audit fieldwork, the Audit staff conducted a review of contributions to 

identify apparent excessive contributions from individuals, as noted below. 

Excessive Contributions – Testing Method 

High Dollar Review Contribution Error 

Amount $74,400 

Total Amount of Excessive Contributions $74,400 

Reason for Excessive Contributions 

Contributions not resolved via presumptive 

letter or refund $74,400 

Total Amount of Excessive Contributions $74,400 

2. Additional Information 

JRUSC did not maintain a separate account for questionable contributions. However, 

based on its cash on hand balance at the end of the audit period, it appears that 

JRUSC did maintain sufficient funds to refund the apparent excessive contributions. 

B. Interim Audit Report & Audit Division Recommendation 

The Audit staff discussed this matter during the exit conference with JRUSC 

representatives and provided a schedule of the apparent excessive contributions. JRUSC 

representatives asked for clarification regarding the timing of the presumptive 

redesignation and/or reattribution letters. The Audit staff explained that presumptive 
 11 

letters sent to contributors in response to the exit conference would untimely resolve any 

excessive contributions. 

JRUSC representative did not provide an exit conference response. 

The Interim Audit Report recommended that JRUSC: 

• Provide evidence demonstrating that the contributions in question were not 

excessive, or if excessive, were resolved in a timely manner. This evidence 

should have included documentation that was not made available to the Audit 

staff during the audit, including copies of solicitation cards completed by the 

contributors at the time of their contribution that clearly inform the contributors of 

the limitations; timely letters sent to contributors eligible for presumptive 

redesignation and/or reattribution; or timely refunds (copies of the front and back 

of negotiated refund checks), redesignations, or reattributions for excessive 

contributions. 

• Absent such demonstration, for any excessive contributions that JRUSC could 

have resolved by sending presumptive redesignation and/or reattribution letters, it 

may now send letters to inform the contributors how the committee redesignated 

and/or reattributed the contribution and offer a refund. JRUSC must provide 

evidence of such refunds (copies of front and back of negotiated checks). For a 

reattribution, both the contributor and the individual to whom a contribution was 

reattributed must be notified. Absent the contributor’s request for a refund, these 

letters will obviate the need to refund the contributions. 

• If funds were not available to make such refunds, JRUSC should have reported 

the excessive contributions as debts owed on Schedule D (Debts and Obligations) 

until funds became available to make the refunds. 

C. Committee Response to Interim Audit Report 

In response to the Interim Audit Report recommendation, JRUSC stated that the majority 

of the excessive contributions fall into the “presumptive” category and only four were 

“true” excessive contributions. In response to the Interim Audit Report recommendation, 

JRUSC also submitted presumptive letters dated June 5, 2022: 

Corrective Action Taken by Committee – Excessive Contributions 

Dollar Amount of Presumptive Letters Sent – Untimely $53,000 

The Audit staff concluded that the presumptive letters sent in response to the audit were 

in compliance with the Interim Audit Report recommendation. 

JRUSC also provided copies of the front of four refund checks totaling $15,100 and 

provided a copy of a letter to a contributor which indicated that an additional $200 was 

refunded, however, a copy of this refund check was not provided. In addition, JRUSC 

explained that two contributions identified by the Audit staff as excessive were 
 

 

12 

discovered by the campaign within days of receipt and were immediately refunded. 

JRUSC provided copies of the two refund checks totaling $5,000. 

D. Draft Final Audit Report 

The Draft Final Audit Report noted that JRUSC did not provide copies of the front and 

back of the $20,3004

 in negotiated checks or evidence that any refunds, not cashed by the 

contributors, were disgorged to the U.S. Treasury. Absent this documentation 

demonstrating that the excessive contributions are no longer in JRUSC’s bank account, 

the Audit staff concluded that JRUSC had not resolved the finding. 

E. Committee Response to the Draft Final Audit Report 

In response to the Draft Final Audit Report, JRUSC confirmed that it did not receive any 

requests for refunds following the redesignation letters sent to “...certain applicable 

donors.” in response to the Interim Audit Report recommendation. JRUSC also provided 

copies of the front and back of six negotiated checks as supporting documentation of 

refunds and disgorgements for excessive contributions totaling $14,700, materially 

resolving its excessive contributions, albeit untimely. In addition, JRUSC provided a 

copy of the front of a $5,600 refund check that was issued and had not yet been 

negotiated, per JRUSC’s bank records, along with a supporting email chain on the status 

of the check. 

Commission Conclusion 

On January 9, 2023, the Commission considered the Audit Division Recommendation 

Memorandum in which the Audit staff recommended that the Commission find that 

JRUSC received excessive contributions from individuals totaling $74,400. 

The Commission approved the Audit staff’s recommendation. 

Finding 3. Failure to File 48-Hour Notices 

Summary 

During audit fieldwork, the Audit staff identified that JRUSC failed to file or untimely 

filed 48-hour notices for 31 contributions totaling $72,300, that were received prior to the 

primary and general election. In response to the Interim Audit Report recommendation, 

JRUSC stated that, on May 26, 2022, it received its first communication from the 

Commission referencing the new primary date and notification of the changed 48-hour 

notice period.5

 The Audit staff concluded that $40,600 of the $72,300 in 48-hour notices 

the Interim Audit Report determined to be untimely filed should now be considered 

timely, given that JRUSC immediately filed the 48-hour notices in response to the 

Commission’s May 26, 2022 notification. The remaining $31,700 of the $72,300 in 48-

hour notices the Interim Audit Report addressed are contributions for which JRUSC 

never filed a 48-hour notice. Specifically, JRUSC did not file 48-hour notices for $9,600 

in primary contributions and $22,100 in general contributions. As such, the Audit staff 

maintains that JRUSC failed to file 48-hour notices for contributions totaling $31,700. In 

4

 $15,100 + $200 + $5,000 = $20,300 

5

 See Section C, below. 
 13 

response to the Draft Final Audit Report, JRUSC did not provide any additional 

comment. 

The Commission approved a finding that JRUSC failed to file 48-hour notices totaling 

$31,700. 

Legal Standard 

Last-Minute Contributions (48-Hour Notice). Campaign committees must file special 

notices regarding contributions of $1,000 or more received less than 20 days but more 

than 48-hours before any election in which the candidate is running. This rule applies to 

all types of contributions to any authorized committee of the candidate, including: 

• Contributions from the candidate; 

• Loans from the candidate and other non-bank sources; and 

• Endorsements or guarantees of loans from the banks. 11 CFR §104.5(f). 

Facts and Analysis 

A. Facts 

During audit fieldwork, the Audit staff identified 78 contributions, totaling $205,300, that 

equaled or exceeded $1,000 and were received during the 48-hour notice reporting period 

for the primary and general election. A review of these contributions indicated that 

JRUSC did not file 48-hour notices for 18 contributions totaling $31,700 and untimely 

filed 48-hour notices for 13 contributions totaling $40,600. These contributions are 

summarized below. 

Primary General Total 

48-Hour Notices - Not Filed $9,600 $22,100 $31,700 

48-Hour Notices - Filed Untimely6 $35,600 $5,000 $40,600 

TOTAL $45,200 $27,100 $72,300 

B. Interim Audit Report & Audit Division Recommendation 

The Audit staff discussed this matter during the exit conference with the JRUSC 

representatives and provided a schedule of the contributions for which 48-hour notices 

were not filed or filed untimely. JRUSC representatives asked questions regarding 

whether the change in the date of the primary election was considered. The Audit staff 

explained that this change was taken into consideration.7 

 

6

 See Section C, Committee Response to Interim Audit Report, below, for updates related to the removal of 

the $40,600 in untimely 48-hour notices from the finding. All $40,600 of the untimely-filed notices, 

including for the $5,000 general election contribution, were received in the primary election 48-hour notice 

period. Each of these untimely-filed notices were filed on the day after JRUSC received notification of the 

changed 48-hour notice period. 7

 On April 1, 2020, the Idaho Governor effectively changed the date of the May 19, 2020, congressional 

primary election by setting June 2, 2020, as the deadline for absentee ballots. The change was in response 
 14 

JRUSC representatives did not provide an exit conference response. 

The Interim Audit Report recommended that, JRUSC submit documentation 

demonstrating that the 48-hour notices for the contributions in question were timely filed, 

the contributions were received outside of the 48-hour notice reporting period or provide 

any comments it deemed necessary with respect to this matter. 

C. Committee Response to Interim Audit Report 

In response to the Interim Audit Report recommendation, JRUSC stated that it 

“respectfully disagrees with the Commission’s conclusion that the election date was 

changed” from May 19, 2020, to June 2, 2020. JRUSC’s based its position on a March 

30, 2020, press release from the Office of the Governor citing the announcement from 

Idaho’s Governor and Secretary of State that there would be no change in the primary 

2020 election date of May 19, 2020. JRUSC stated that the Governor’s subsequent April 

1, 2020, Proclamation “canceled in-person voting and stated several adjustments to the 

absentee voting election process but never outright changed the May 19, 2020 election 

date....” JRUSC stated that, “the campaign went on with its business as planned and 

filed the appropriate 48-hour Reports and its pre-primary report based off of a May 19, 

2020, election date.” JRUSC further stated that it was first notified by the Commission 

of the new June 2, 2020, primary election date on May 26, 2020, and provided the Audit 

staff with a copy of a May 26th email from the Reports Analysis Division. “In an attempt 

to comply with a confusing situation,” JRUSC stated that “the campaign began 

immediately filing 48-hour reports” and “a second pre-primary report as instructed by the 

Commission.” JRUSC additionally stated that “the campaign believes it did the best it 

could do under these conflicting and confusing facts” and urged the Commission to 

consider “these factors as justification which leads to the conclusion that the campaign 

utilized best efforts in a confusing and unclear circumstance.” 

The Audit staff noted that the Governor’s April 1, 2020, Proclamation stated that, “in lieu 

of the use of polling places on Election Day, the May 19, 2020, Primary Election 

and Consolidated Elections shall be conducted in accordance with the existing absentee 

voting by mail process....” The Proclamation further set May 19, 2020, as the deadline 

to request an absentee ballot and June 2, 2020, as the deadline for absentee ballots to be 

received and counted. As such, the Commission determined that because voting 

continued through June 2nd and no nominees for the general election would be selected 

until June 2nd or later, June 2nd was the date of the primary election for the purposes of 

filing reports and notices of campaign finance activity. 

Following JRUSC’s Interim Audit Report response, the Audit staff confirmed with 

Commission staff that JRUSC was first notified of the June 2nd primary election date, and 

to the COVID-19 pandemic. The updated 48-Hour Notice period was May 14 – May 30, 2020. FEC | 

Dates and deadlines | Idaho primary election report notice (2020). 
 

 

15 

the corresponding May 14 – May 30th 48-hour notice period, on May 26, 2020.8 In 

response to the May 26th notification, JRUSC filed 48-hour notices for contributions 

totaling $40,6009 on May 27, 2020. Although the notices for these $40,600 in 

contributions were initially deemed untimely, given that Audit staff is now aware that 

JRUSC immediately filed the 48-hour notices in response to the Commission’s 

notification, the Audit staff no longer considers these notices untimely. 

For the $31,700 in 48-hour notices not filed, $9,600 were for primary election 

contributions. JRUSC did not file these 48-hour notices in response to the Commission’s 

May 26th notification, as it did for the $40,600 in contributions noted above. The 

remaining $22,100 in 48-hour notices that were not filed were for general election 

contributions. As with the $9,600 in primary election contributions, JRUSC did not file 

48-hour notices for the general election contributions. As such, the Audit staff 

maintained that 48-hour notices for $31,700 in contributions were not filed. These 

contributions are summarized below. 

48-Hour Notices Summary 

Primary General Total 

48-Hour Notices - Not Filed $9,600 $22,100 $31,700 

TOTAL $9,600 $22,100 $31,700 

D. Draft Final Audit Report 

The Draft Final Audit Report acknowledged JRUSC’s Interim Audit Report response and 

no longer considered $40,600 in 48-hour notices untimely filed given that JRUSC 

immediately filed the 48-hour notices in response to the Commission’s notification. 

E. Committee Response to the Draft Final Audit Report 

In response to the Draft Final Audit Report, JRUSC did not provide any additional 

comment. 

Commission Conclusion 

On January 9, 2023, the Commission considered the Audit Division Recommendation 

Memorandum in which the Audit staff recommended that the Commission find that 

JRUSC failed to file 48-hour notices totaling $31,700. 

The Commission approved the Audit staff’s recommendation. 

8

 The June 2nd primary election date and May 14th – May 30th primary election 48-hour notice period, in 

accordance with the FEC | Dates and deadlines | Idaho primary election report notice (2020), were used at 

each stage of the audit process to determine JRUSC’s 48-hour notice reporting requirements. 9

 $35,600 in primary contributions + $5,000 in general contributions (received during the primary election 

48-hour notice period) = $40,600.