1\1') K 511UJ 1 N.W.

W/\5HING ION.L)'<':. 204(,3

FEDERAL ELECTION COMMISSION

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REPORT OF THE AUDIT DIVISION

FEDERAL ELECTION COMMISSION

ON

SPECIAL POLITICAL AGRICULTURAL COMMUNITY EDUCATION

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I. Background

This Report covers an audit of the Trust for Special

Political Agricultural Community Education (lithe Committee"),

and its seven affiliated Committees undertaken by the Audit

Division of the Federal Election Commission. In accordance

with the Commission's audit policy to determine whether

there has been compliance with the provisions of the Federal

Election Campaign Act as amended (lithe Act"). The audi t

was conducted pursuant to 2 U.S.C. 438(e)(8) which directs

the Commission liTo make from time to time audits and field

investigations with respect to reports and statements under

the provi si ons of this chapter •••• "

The principal Committee registered with the Comptroller

General of the United States on April 14, 1972. The principal off; cers of the Commi t tee at the time of the audi t \'lere

Gene Marks, Chairman, and Joseph J. Westwater, Trustee,

Treasurer. The Committee maintains its headquarters in

louisville, Kentucky.

The audit covered the period January 1, 1975 through December 31, 1976, the final coverage date of the latest

report filed by the Committee at the time of the audit.

During this period the Committee reported beginning cash

of $293,003.43; total receipts of $639,987.28; total

expenditures of $796,541.11; and ending cash of $136,449.60.

Other than transfers to political committees and candidates,

the expenditures were those of an administrative and educational nature.

The Committee maintains the books and records of its

affiliated committees with Joseph J. Westwater who is

disclosed as custodian. Receipts of the affiliates are

comprised of transfers from the principal Committee and

expenditures represent transfers to political committees

and candidates .

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The audit of all affiliated committres covered the

period January 1, 1975 through December 31, 1976, the

final coverage date filed by the Committees at the time

of the audit. During this period the Committees reported beginning cash of $51,500.00; total receipts of

$122,975.00; total expenditures of $136,404.10 and

ending cash of $38,070.90. Following is the detail

concerning each Committee:

1. Georgia Committee for Political Action

Roy L. Strange, Chairman; Gene Marks, Treasurer

Beginning Cash - $11,000.00 Receipts - $24,000.00

Expenditures - $27,624.85 Ending cash - $7,375.15

Headquarters: Mansfield, Georg;a

Registered with Comptroller General on May 22, 1974

2. Mississippi Committee for Political Action

Tony Smith, Chairman; Jerry Conerly, Treasurer

Beginning Cash - $6,000.00 Receipts - $10,475.00

Expenditures - $12,271.50 Ending cash - $4,203.50

Headquarters: Magnolia, Mississippi

Registered with Comptroller General on May 22, 1974

Louisiana Committee for Political Action

Leon Knight, Chairman; John C. Simon, Treasurer

Beginning Cash - $11,000.00 Receipts - 510,000.00

Expenditures - $11,440.00 Ending Cash - $9,560.00

Headquarters: Youngsville, Louisiana

Registered wi.th Comptroller General on May 22, 1974

Virginia Committee for Political Action

Edgar N. Garnett, Chairman; Richard T. Milam, Treasurer

Beginning Cash - S8,000.00 Receipts - $11,500.00

Expenditures - $17,880.00 Ending Cash - $1,620.00

Headquarters: Rocky Mount, Virginia

Registered with Comptroller General on May 22, 1974

Kentucky Committee for Political Action

Sam Howard, Chairman; Claude Newman, Treasurer

Beginning Cash - $5,500.00 Receipts - $40,000.00

Expenditures - $37,646.97 Ending Cash - $7,853.03

Headquarters: Philpot, Kentucky

Registered with Comptroller General on May 22, 1974

6. Tennessee Committee for Political Action

P. L. Robinson, Chairman; Ralph Carter, Treasurer

Beginning Cash - $10,000.00 Receipts - $15,000.00

Expenditures - $18,957.75 Ending Cash - $6,042.25

Headquarters: Mosheim, Tennessee

Registered with Comptroller General on May 22, 1974

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North Carolina Committee for Political Action

Thomas L. Reeves, Chairman; Franklin Teague, Treasurer

Beginning Cash - $-0- Receipts - $12,000.00

Expenditures - $10,583.03 Ending Cash - $1,416.91

Headquarters: Elon College, North Carolina

Registered with Commission on March 3, 1976

This audit report is based on documents and working

papers supporting each of its factual statements. They form part of the record upon which the Commission will base

its decisions on the matters in this report, and are available to Commissioners and appropriate staff for review.

II. Findings and'Conclusions

A. Accuracy of Disclosure Records

As a result of our audit, we have determined

that in all material respects, the statements and reports filed under the provisions of the Act by the Committee

and its affiliates present fairly and accurately the

activity of the Committees during the time period examined.

B. Compliance with the Provisions of the Act

After examining the Committee records presented for the

time period audited, we have determined that the Committee

and its affiliates operated in all material respects in

compliance with the Federal Election Campaign Act as amended,

in its organization of records and solicitation and expen- diture of funds.

III. Staff Recommendations

Based on the facts stated above, we recommend that the

Commission accept this report which will require no additional

action. We further recommend that the Committee be advised

of this action and be furnished a copy of this report •
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