Final Audit Report of the 

Commission on the Democratic 

Foundation of Orange County 

January 1, 2017 - December 31, 2018 

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. 

About the Committee (p. 2)

The Democratic Foundation of Orange County is a nonconnected committee. It qualified for multi-candidate status and 

is headquartered in Mission Viejo, California. For more 

information, see the chart on the Committee Organization, p. 2. 

Financial Activity (p. 2)

 Receipts

o Contributions from Individuals 

o Contributions from Other 

Political Committees 

o Transfers from Non-federal 

Account 

Total Receipts

$ 146,126 

30 

52,000 

$ 198,156 

 Disbursements

o Operating Expenditures 

Total Disbursements

$ 191,213 

$ 191,213 

Commission Finding (p. 3) 

Based upon a limited examination of the statements and reports 

filed, and the records presented by the Democratic Foundation of 

Orange County, no material non-compliance was discovered. 

 

1

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

Commission on the Democratic 

Foundation of Orange County 

(January 1, 2017 - December 31, 2018) 

 
Table of Contents 

 Page

Part I. Background 

 Authority for Audit 1 

 Scope of Audit 1 

Part II. Overview of Committee 

Committee Organization 2 

 Overview of Financial Activity 2 

Part III. Commission Finding 3
 1

 

Part I 

Background 

Authority for Audit 

This report is based on an audit of the Democratic Foundation of Orange County, 

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 must 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 disclosure of contributions received; 

2. the disclosure of transfers between the federal and non-federal accounts; 

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

4. the consistency between reported figures and bank records; and 

5. other committee operations necessary to the review. 
 2 

Part II 

Overview of Committee 

Committee Organization 

Overview of Financial Activity 

(Audited Amounts) 

 

Cash on hand @ January 1, 2017 $ 45 

o Contributions from Individuals 146,126 

o Contributions from Other Political 

Committees 30 

o Transfers from Non-federal Account 52,000 

Total Receipts $ 198,156 

o Operating Expenditures 191,213 

Total Disbursements $ 191,213

Cash on hand @ December 31, 2018 $ 4,3832

 

2

 Due to mathematical discrepancies, the amount of cash on hand at December 31, 2018 ($4,383) does not equal the 

beginning cash on hand plus receipts minus disbursements ($6,988), a difference of $2,605. 

Important Dates 

 Date of Registration February 3, 1984 

 Audit Coverage January 1, 2017 – December 31, 2018 

Headquarters Mission Viejo, CA 

Bank Information 

 Bank Depositories One 

 Bank Accounts Two checking accounts 

Treasurer 

 Treasurer When Audit Was Conducted Glen Hatton 

 Treasurer During Period Covered by Audit Glen Hatton 

(10/15/14 – Present) 

Management Information 

 Attended FEC Campaign Finance Seminar No 

 Who Handled Accounting and 

Recordkeeping Tasks 

Treasurer 
 3

 

Part III 

Commission Finding 

Based upon a limited examination of the statements and reports filed, and the records 

presented by the Democratic Foundation of Orange County, no material non-compliance 

was discovered.