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Attachment as stated

April 6, 1981

FRED EILAND

PRESS OFFICE

BOB COSTA 1C

PUBLIC ISSUANCE OF FINAL AUDIT REPORT -

REPUBLICAN PARTY OF NEW JERSEY AND '76

CAMPAIGN DINNER

WASHINCTON, DC 204ftl

FEDERAL ELECTION COMMISSION

cc: FEC Library

~liC Record

Informational copies of the report have been received by

all parties involved and this report may be released to the

public.

Attached please find a copy of the final audit report

of the Republican Party of New Jersey and '76 campaign Dinner

which has been approved by the Commission •

SUBJECT:

FROM:

MEMORANDUM

TO:

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FEDERAL ELECTION COMMISSION

WASltlNGTON. () C. 204bl

REPORT OF THE AUDIT DIVISION

ON THE·

REPUBLICAN PARTY OF NEW JERSEY AND THE

'76 CAMPAIGN DINNER

I. Background

A. Overview

This report is based on audits of the Republican

Party of New Jersey (RPONJ) and The 176 Campaign Dinner (' 76CD) , undertaken by the Audit Division of the Federal Election

Commission in accordance with the Commission'~ audit policy to

determine whether there has been compliance with the provisions

of the Federal Election Campaign Act of 1971, as amended (the

Act). The audit was conducted pursuant to Section 438(a) (8) of

Title 2 of the United States Code which, at the time of the

audit, directed the Commission to make from time to time audits

and field investigations with respect to reports and statements

filed under the provisions of the Act.

The Republican Party of New Jersey and the '76 Campaign Dinner were registered on September 28,.1976 with the Federal

Election Commission as separate Federal accounts, affiliated with

the New Jersey Republican Finance Committee (RFC), an unregistered state-level party organization.

The audits covered the period during which the Federal

accounts reported with the Federal Election Commission:

September 1, 1976 to December 13, 1976. In addition, because

of financial activity between the Federal accounts and the RFC,

records of the RFC were reviewed up to January, 1978.

During the period covered by the audits, the two

Federal Committees reported the following activity:

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• Beginning Total Total End~ng

Committee Cash-On-Hand Receipts. .Expenditures Cash-On-Hand !I

RPONJ $ -0- $41,839.12 $41,839.12 $ -0-

'76 CD -0- 32,450.00 32·,450.00 ·-0-

Total $ -0- $74,289.12 $74,289.12 $ -0-

II. Findings and Recommendations

The audit included such tests as verification of

reported receipts and expenditures and individual transactions; revie~ of required supporting documentation; analysis of" Commi~tee debts and obligations; and, such other audit procedures as deemed necessary under the circumstances.

Chairman Treasurer

Webster B. Todd John H. Ewing

Fairleigh S. Dickinson John H. Ewing

Retention of Documentation for Expenditures

Scope

Key Personnel

The principal officers of the t~o Committees were:

When both Federal accounts terminated ~heir reporting

to the FEC in December of 1976, excess funds totaling $2';,53 ..L';0 were transferred to the RFC. . .

A.

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B.

During the period covered by the audit, Section 432(d)

of Title 2, United States Code, stated it shall be the duty of

the treasurer to obtain and keep a receipted bill, stating the pa~ticulars, for every expenditure rr~de by or on behalf of a

political committee in excess of $too in amount, and for any such

expenditure in a lesser amount, if the aggregate amount 0: such

expenditures to the same person during a calendar year exceeds

$100.

RPONJ

'76 CD

Committee

This audit report is based on documents and working

papers which support each of the factual statements. They form

part of the record upon which the Commission based its decisions

on the matters in the report and were available to Commissioners

and appropriate staff for review.

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During the period coveredby-the-aU:dit~ Section 102.9 .. '(c)(4) o·f Title 11, 'Code of Federal Regulations, permitted the

treasurer to keep, when a receipted bill is not available, the

cancelled check (s) showing payment'(s) of the bill; and the .bill,··· .. invoice or other contemporaneous memorandum of the transaction

containing the particulars. .

During our review of RPO~J and '76CD expenditures, we

determined that for 20 expenditures, totaling $6;628.11,

inadequate documentation (cancelled checks only) was retain"ed by

the two (2) Committees. These expenditures represented 46.5' of

the number and' 18.4% of the total dollar value of expenditures

requiring such documentation.

The Audit staff recommended in a letter of audit

findings of May 16,1979, that the Committee obtain and present

for review' sufficient documentation for'those expenditures lacking

same, or present evidence of their best efforts to obtain it.

On July 11, 1979, the Treasurer for both Committees

filed sufficient documentation or evidence of best efforts to

obtain documentation for all of theexp~~ditu.resnoted_above. . .~--.. - -"

Recommendation

Based on the Committees' response in this matter, no further

action is recommended •.

B. Other Matters -'

Certain matters noted during the audit were referred <:.

to ,the Commission' sOffice of General Counsel for consideration " .. on August 10, 1979.

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FEDERAL ELECTION COMMISSION

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