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REPORT OF TilE I\UDIT DIVISIO~~

0:1

THE SONIA LANDAU FOR COr,GRESS CO:'~i'lITTEE

1. Hackf:round

A. Overview

Tllir; report i~ b~~ecl on an audit. o( the Sonia

1.and;lu for Con.\',re~~~ Co,nmittcc ("the CorilmiL Ll~l~"). unuert:al~"~1

by t.hl' i\l1di~: D.ivi~;j()l1 of the Federal Zlccti.on COll~Hir;5io~1 in

nccu l·dol nee \ri Lh thl~ Comml~; r; ion'::; and it: po 1icy to de Lerlil in0

\}lH.'LLL';· thcl~C h~lS he'en complia&lcc \'lith the provisions ot

the.' FL'd~l~al Election Campaign ~\ct of 1971, as an~Qndecl (tithe

Ac L"). ri'hentld i t \'1 (15 C () 11'.1u etcd t> ur suan t to Sec t ion I; 3[; (it) (~:)

of Ti 1.\.\ :~, United Stales Code, \·:hich direcLfi the CUlil:ni~~)iol·.

to l;, .. ;',l' froi:l time to time audits and field investi~~;lLion~; '...'~ ;.;:

rcrq)..'cL to rcporL~-; and ~latements filed under the provision~; u:

l~I(." l.cl.

The COiilmittec reL,i~;tl'r('d Hith LhL~ FedQral :~lvCi.iun

CUil,;,li :·;~-.i.on Oil SVl'll.'l:~b~r 7, 197() as the princirnl c:l1ilpa·l·GLl

t'Pi •.;;, L tel' de~j ign~~ ted by i·ls. SO:1i.a L<inJau, cGndida te [01· ~'~;l'

u:-~-.i.~L' of U.S. l~eprescntati\"c f-:'·U':l ~~C"d Y(1r~~'r; lb~h Con~'rL'~~~,il .1:i.

1)i.:~L1·i.,,'~:. The COli,mittec maint~ineJ its hcaJquart~r5 i~~ :;t..:.•... • Yurk City.

The audit covered thQ period Sl.'ptcmb\;r 1, 1976 lh l·'.\~:.-.l~

J anlJ~1 ry 31, 1977, the c losin(T) cia ~c of the tL'1·min;1 tinn r('i101' L

fllc\.l hy the Committee. DurinL lhe period l"he COll:mittee r('~""l" L'(:

~;O.(;U in be.~~innin~ ca~;h, totrll rCL'(~ipts Oj~ $lG,/~l:). 70, 1/ to:.d:.

CXpCilditurcs of $16,41/•. 70 and ending cash of $0.00. -

!/ A~tl'r recommended :l1ncn\.h;:c~~l!; \·:C're filL'd con~t"lrnin;; J.l~l'. ;'rl'~~ ;'.

rcportcJ receipts and cxpcnditure5, t:hcsc tot~l~; ilgr~e\.l.

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This :ludit report Ls bafic<1 011 dOClllll<'llLr; .and \oJorl:. i Il~',

pe&pcr~.; :i\1PP01-t ill t', each o[ i Lr; i:1Ct"U:'1. ~jL~ll L'lIH.'lll ~, ThL'y LUiolil

IH11·t of the )·ccord upon \·lhi.ch the CnlliIt1Lf;~~jon 1,;l5l'U it~i

dcci iun:-; on the m:l L ters i.n the repcl1- Land \':l' Ioe aV~li lab lc

to COllllHiG~ioners .:lUO apprOi)ri:ltc sLaff lor rcvi~\v.

TIlt' princip:ll offiecr~; of LIH' Committee clul-i.n}'. lIll'

pel~ind 0;- the c1udit "lCl~C Con~.;tantinc SiJaHlc:.lll Eristoff, Ch:liloi:i;:ll.

anel ~'ls, Sunia Landau, Trca~urcr,

C, ~-;cope

Thl' l1udi t inc ludc.·d !a.lch tes t r, a~ vc r i fica t inn (I I i \\ .

rL' )orled ·cccvipts and c:-:~)l:ndilt:;·C5 and individual tran~;;ll'Liu~l~;

rL·~ie\·,' 0 [ ref;\} i.red 5UPPO~-tin~~ JOCl1men l;l tion; [H1alysi.~-; l) I"

CCJw:.ii t: Lee del> I r; and oblil~i.. tions; and such other proceJtll-V~ d~;

deemed nccess:u-y under the circu~i:stanccs ,

II. Au<.litOl.. t !; Stutcment

It is the 0i)inion of the Atlllit stilfC I ba[-a~d upon (,X;~:ll~ll.~t : \1.,

of the rC'~)ln~t~ ..,n<.1 st[1tci~lent~ '::ilcd ~nd l-l'cord:, pr\.~5(~nt'l·tl, :.i::l:

the St111-l.;1 L~llHj;nl for Con3r('~[; ~"):~:;:1i L t-Vl' ltd~ not conc.luc t(~..i i t;~

"cti\-it ie" in CO"~') 1 i "'"lee loJ: t 1., ··~'C 1;'c~1",1"~ 1 Flc"··io·" C-'·T)·'; "~-1 '.: (. • ." ' • II 'l.L C-4 1 .' J. . l 1 \.. 1 • .t. lo ,. L l : '- • ': ; '-... . .' •• \ ,

unJ :... nri. t Ln (' rl' por Ls Qn(~ ;) ~_ ~: L':':L' ~~:: .!: ::.ll' d :)y the CO:~;;:ill: t· (':. '.1:"

not [:lir]:" ~)~"l'~L'nt the fin;li"icial activities of the Con:mi[tL:l.'

[or th\2 perlod cov~reJ by Lh~~ auJi t:,

A, Con t r ibtl t ion n.~corJ[)

Section l.32 (c) (1) a1h.l (:~) of Title 2, Unit cd SL~i~ ~'::

Code, rC'quil-Cr.; the trcasur0r ("'If -:1 poli t ical co~r;:~littL'l! Lo kl'{'j)

a Jet (1 1.1 c ,,1 «it1d ex <1 C a C c 0 U n t ():~ 11 l: l)n t ribtl t 1.() 11 f, HI:l de t 0 l) :-

lor such co:.1iai t tee, the iJL·n~· i ~·ica ti 0:1 of every pC14:';0l1 &::~l~: i::

~l contribut ion in e:{Cl'S~ of ~~:~O, and ::l1l' date and ill.d,)\lnt t 1: ...., ,'. -

an(~, if a ~)t.\rr.oa'f, cont1.-ibu~~i(")n~ ;-li.?,~ll·,..'.~',:lt"e morc tilan $lOt1 ,li'14i:1

a c:11end:11: Y();ll~, thL' nccotlnl ;,~:~~:.l include occupation .:lnd li.~'

princip~l plal:c of busiae:ss (if aay) ,
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A l·t.'vi C\oJ of LIle COlilllli. t t Pl" ~~ reeordr. l·t'vl~aled that:

the CCJlllmitl.c'(! did not m;lintai.n J-,'c()rd~~ on contrih\1ti.0115

rl'c('.Lvl~d oLil(!}~ lhan copier, o[ t be d i ~clo~;uJ·l.' rt!pOl-LS i t·l'lili.~: i Iq',

contributi(lIJ:~ ill excc~;~; of ~dOO. A cOlll"rihllLt)r l..i.~t HiH; pl·"-

p~lrpd ar; cOllt"ri hution;, \-Jere recl'1.vt'll, but the lir,t5 Her(! d i ~~-

caru('d one l.' d i. r; C lO~.;tll-C rcpor 1. r; \','l'r(' prep:ll."('d. Thl~ Cand ida L('

h.'ls s\lbmit:t(~d (1 \'Jr:i.t.tcIl ~;tatcn1{."l1l that all unitc1l1izcd conlribULiuns \-Jere less than ~)50.

A reconciliation of total rl'ccipt :;hll\oJn in COinmi.t L,~'

bnnk records to tol ell reccipt~j :dH)\'JI1 011 COll1i:} ittee l·l'por L!; d i ~.­

clof,cd th~lL t.ll(' r(lillJ1·t~; \'ler~ oVe14!;LilLl,d by ~:';:~55. Dac to t 11\..'

;tl)~~('ncc of COlll..r ibuLor records, \-J~ \-Jcre un..lllle to locate Lill'

('rror.

i~t· COI1ll.1CnU a t it): l

The Audit ~;t(lrf r0commenos no furthL'l· ilct:lOn on this L::lL

~~ i nce ;In amended rvport correcting the ovcr!iLatcm~nt of rece.i;Jl;.

\'Jas r e c c i v cd () n Janua ry 30, 1978.

sC' c t i () n It:~:~ (d) 0 f Tit 1. e 2, U11 i Led S tat e r, Code ,

l·l'qil:Lrc~:> thc' t l"c':lSU1-,'r In o:>tain ;{nd to kevi') 3 reccipt:ed

11 Lll t ~~t~ ti~l,:r, t he pal.~licu·l:lrf;, fpr evvlAY l':·~P(IIHlit\lrl.~ ,~l~hi'~,

: ) ~' 0 r 0 abeiL tl [ 0 ; 1 pol i i ·i en 1. C(il~;m itt e e in 0:-:C C S 0 f ~?:. uu

.ill c:i: .. ~)ll:lt, and [or dny such c:-~pcndllul·e in a l(\sr,~l~ ;L;:iol~nLt

i r the d~~~·rV:';.it.e ;Ii\lount or !;uch t':'~i)L"'nditu)~L'::; to the s~me

p~l·son J~~ ill~ a calenda)~ year exceeds $100.

SI."'cLion 102.9(c)(/t ) or the C0l11l11i~;si..on'G Rc~~:d.flt-Lun:·j

~;L;ltL'~;, in p:ict, that \-J1H'n ;1 r~.:'l.~L'ipL~d bill it; not av:d.lubl.l.'.

t he t:rc;}surl.'r may kL\l~i) t hp c;sncl' 1. l.L~J check null the bill, inv0il":<

or other conL~mpOraneol1s IH~nloranuum.

A rev j e\-J of the Cori/;~d. LL('e' S c}:pl'ndi cure rL'<:ord~;

l"l!vcalc"l that thf' COi~::.d.ttl'e did nnt 1-l~Lain rl~ceiptcd bi.lls

Ol~ inv,,)icc~ (,)t' iil1Y l.'~~pLlnd.Lture~; rej1ort.L'l.1. It should be

notc.:d t.h:ll LilL' Co~w;li"tt.:l'(' lll~lde onl~' 17 C"':·:p\,.lihiiturer; [0"1- vJhi\2h

a rccl.'1pt.ed bill \-J~l~~ required. '1'11\': COI1lillitt·l.ll.' could not: nC[L'r

~ll1Y L')-:i)l~lll~l~.ion .:is Lo \oJhy the supportinb tlo~um~ntation \Vas

HoL retain~J.

The /\ulli t ;.t.;lf~: rl.~COn,l~H.~:hl~~ t hat no fUl·t.h\..'r ;ll~t.l(l~l be ~~l~:.\.·n

l\11 thir. l~ia~:Ll.'l· ~;in~l! th\,.! C\i::,:~li: t.L'\.' h:l~~ o:)t ~ii:·1L'"i t:h~ 1."1.'( :'1i.~4(',1

dl.)~u&al~n~~s and SUbilli t l~J thl'lH fOl~ ti.lL: l-evil.'\·; 0: the J\~;,;i $ ~.d i ,.•
Sec t i. ()Il 4 3/. (b) (9), ( 1. 0 ) a11 d ( 11 ) of Tit 1. e 2,

Un i Led S t L La ~; c: 0 dt'. S L ; I t e ~; i n part it« I t r (" H )1~ t 5 f i 1cd h y

politicid COl:illlLttt'\.':' ~;il:lll i~lcl\ld(a thp t.ot.al. ~)\1:~1 of v:·:p,'nditUl~l'S lllil<.lP by f;\lch C~)li:1l11t.t·cL:~~ dur·i.:.;" the cal('nJar yc:u·, !Ot'.c·t:h.'l

\v'ilh the ,tllIO\ll:l, d:ttL', inlrpo~;c, and tIll.' idelllificati'>ll or l';ll:h

p(lr~ull t·o \-JlttJid c:-:lh'nd i.lllrC~ hdve !J('('n lll'h.l~' by ~uch con:il1i.t' l'l'~;

\-1 i t 11 Ln till! C : tIe IIII 11- Yl.' i 1 r i n ~1l1 il i ','"Ct· "aLe a 1H0 U n tor v .. lUl' i I I

eXCC~,fi ol- ::~l()U to i~lc}ude e:·:~)elHliLt.;!~C~; lor pCl:'!ional ficrvi.l·c~,

salt:n.- ie~·), and reiInLJln:-~cJ e;{pl.,;n~.;cs.

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A fcvi.L'H u:~ the C():-.::~itte,·t e:-:pel1di tUl·e record~ .ll1\i

di5cl()~.url' r\:p()l-l:'~ fi.1L'd rc.a'.·clllcd t L.. tt· t.he C\J:i~,~1ittc(' did !)ld

rl)p0l.-t [;CVl'll ("I) ('xpt:l~dI.t\l~·e;, tOL~] j n;', ~;:~, llll•. 70. 'l'hl~~~l' l~:-:!it.~~Hi:·

tllr('~ ~lccount cd fo)· ap~)l·o:~iI:;,:].~L!ly :', :r/, 0 r the tota l lH1i:lIH'r 0 ..

Cor;uilit:l(~C e:-:;)(.:11<.1i Ltl1.-c"'~ and n:)pro:-:.i.t.;;l~lll.y 17'/) of the t ot,l L

doll~1r ~l1i;()UllL f..':·~pl'ndl.:(~ by LIte COlili,d ~.LL)L'. In adllilio:1, L~l(,

COi11iiiii· Ll.'l~ over~; Lill('d l)ne (1) cxpen(ii LU1-L~ by $3,000.0 '). Tij~t;:_'

r('porLillL, di;;(,l~('P;lih:~.e~ r('~;ultcd in a l1pl ovpr$Lut:L'l;)('n~ oC

r l' i"' \) r t L' d ".:-: :)c ;1d 1. t u 1.. ,-' ~; u C ~~ :~ 5 5 . 2) • ;'. COl;n:l1 t l c· c' 0 [ f i L i 1 !j t- l t I. I.:

lha t tIle inc(Jrre C L: rl;pur tinG \·:a5 t~H~ r~s ul t of bookl~eL:p1. 110 L'1.- rl.· :'~: .

'1'11(1 CU~':I;dL~:tC'l' :~il •. ·d an .1~::l.:ndc<.l ~·('i1()rt d.l~l'lo~;illb LIll' U::1L: ~'."1

(';·:Pl·;ldiLul.·e~ .:lld C('~~1·(.'C! i.n.~', ~:-~L' el·r()npou~; J~,1 1.·l'p01~l\.'d Ll'~;il ();1

.J(1l"'\1.·i1-~/ :-;CJ, :'~i7[~, t::t'1"L'j-()rc. t.he A~d.i.t sLaif rcconlLl~cnds liD

[urtllL'l- ill: Liun on this maL tl2r .
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