Draft Final Audit Report of the 

Audit Division on the 

Office and Professional 

Employees Intemational Union -

Voice of the Electorate 

January 1, 2007 - December 31, 2008 

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 

(die Act). The 

Commission generally 

conducts such audits 

when a committee 

appears not to have met 

the threshold 

requirements fc 

substantial^mpliance 

witii atiejm) The audit 

deteiinj|^^|hether the 

committS^HDlied with 

the limitatiS 

prohibitions aiH 

disclosure requir^l 

of the Act. 

About the Commit^^ ^2) 

The Office and Professionl^iffipnKi^^temational Union -

Voice of the Electorate a separafl^rajegated fund of the Office 

and Professional Emplo^^s Interifatia^feynion headquartered in 

Washington, DC. For ill^^ironnatioiv^HShaJbn die 

Committee Organization, 

Financial Activity (p. 2. 

• Receipts , 

Contriwions^mlndividu^l^ 

Offsets U) 0|^^^^|enditures 

o Eifuiids fromFedeA<dandidates 

ler Receipts 

Receipts 

sements 

o u^g^n^Expenditures 

ko Co^mRtions to Federal Candidates 

Othi^Disbursements 

?otal Disbursements 

Lding and Recommendation (p. 3) 

Misstatement of Financial Activity 

$456,043 

1,000 

2,567 

4,064 

$463,674 

$ 69,086 

323,500 

126,156 

$518,742 

Future Action 

The Commission may 

initiate an enforcement 

action, at a later time, 

with respect to any of the 

matters discussed in this 

report. 

2U.S.C. §438(b). 
Draft Final Audit Report of the 

Audit Division on the 

Office and Professional 

Employees Intemational Union -

Voice of the Electorate 

January 1, 2007 - Dece 
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 

i 

Part III. Summary 

Finding and Recommendation W 3 

Part IV. Finding and Recommendation 

Misstatement of Financial Activity 
Parti 

Background 

Authority for Audit 

This report is based on an audit of the OfHce and Professional Employees Intemational 

Union - Voice of the Electorate (OP-VOTE), ^ 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 2 U.S.C. §438(b), which permits the Commission to conduct audits and field 

investigations of any political committee that is required t^QJ^^afe^poi^itlnder 2 U.S.C. 

§434. Prior to conducting any audit under this subsectiofi^lfie'Commission must perform 

an intemal review of repons tiled by selected committ^s to detenni^^^e reports filed 

by a particular committee meet the threshold requirem^^^forJjElbstantI£d^ 

witii tiie Act. 2 U.S.C. §438(b). ^m t X f 

Scope of Audit 

Following Commission approved procedures, the Xud it staff evaiua^ ^^ous risk 

factors and as a result, this audit examined: 

1. The disclosure of individual contributors| pccupai ion and name^bf employer. 

2. The consistency between reponed figures and buiik r»:ccirdN. 

3. The completeness of records. . ^ ^ 

4. Other committee operations necessur> to the rcvicw. 

^ On September 28,2010, OP-VOTE filed an amended Statement of Organization and changed its name to 

J B Moss Voice of the Electorate Fund (VOTE). 
Part II 

Overview of Committee 

Cominittee Organization 

Important Dates OP-VOTE 

• Date of Registration July 28.1976 

• Audit Coverage January 1,20a?^-«Dccember31,2008 

Headquarters Washingum, DC 

Bank Information 

• Bank Depositories 

• Bank Accounts 

Treasurer 

• Treasurer When Audit Was Conducted i ^^aryj^^^^^^^ey ^ 

• Treasurer During Period Covered by Audit Nanef Wii^ # 

Management Information ^ 

. Attended FEC Campaign Financ^cminar Y C N SS*' 

• Used Commonly Available Campaign 

Management S^g||\'arc Package 

Yes 

• Who Handl^^ccounting and 

Recordkccfnng Tasks ^ \ 

^I>aid Staff 

Overview of Fin 

Audited A 

ancial Activity 

mounts) 

Cash on hand @ Januar\ 1,2007 $311,759 

o Contributions from I^Mviduals 456,043 

o Offsets to Operating Expenditures 1,000 

o Refunds from Federal Candidates 2,567 

o Other Receipts 4,064 

Total Receipts $463,674 

o Operating Expenditures 69,086 

0 Contributions to Federal Candidates 323.500 

o Other Disbursements 126,156 

Total Disbursements $518,742 

Cash on hand @ December 31,2008 $256,691 
Part III 

Summary 

Finding and Recommendation 

Misstatement of Financial Activity 

On its reports as originally filed with the Commission, OP-VOTE underreported 

disbursements by $171,938 for calendar years 2007 and 2008. Injresponse to a 

discussion at the exit conference, OP-VOTE provided a ^^p l Siplan^ion of how the 

initial undeneporting occurred as well as steps taken to J&inate future reporting 

problems. In response to the interim audit repon, Cou^el for OI|-VO'I h uiiain stated 

that OP-VOTE has implemented or is in the process ofHimplem^ting improved ^ 

procedures. (For more detail, see p. 4) 

4 »TMk 
Part IV 

Finding and Reconmiendation 

I Misstatement of Financial Activity 

Summary 

On its repons as originally filed with the Commission, OP-VOTE underreponed 

disbursements by $171,938 for calendar years 2007 and 2008. In response to a 

discussion at the exit conference, OP-VOTE provided a detai||^ ^^plarigtion of how the 

initial underreporting occurred as well as steps taken to ,eliiiinate '^^'reponing 

problems. In response to the interim audit repon. Counsel for OI^^)TE again stated 

that OP-VOTE has implemented or is in the process of imple^nting iinprox ed ^ 

procedures. ^ ? 

Legal Standard 

Contents of Reports. Each repon must disclose: ^ ^ 

• The amount of cash on hand at the begiimmg and end of the repon ing period; 

• The total amount of receipts for the repowg period ^ fo^th^'ialendar year; 

• The total amount of disbursements for the rcpo^ng period and for the calendar year; 

and - TM 

• Certain transactions diat require itimization o^^^^l e A (Itemized Receipts) or 

Schedule B (Itemized DisbursiSi.Mits). 2 U.S.^^(b ) (1), (2), (3), (4) and (5). 

i 

Facts and Analysis ^ ^ 

The original di^losure repuriN filed by OP-\'OTE with the Commission for calendar 

years 200" 2008 underreponed disbur^ments by $171,938. A major ponion of die 

underreporting ($151,000) occurred during die Post-General reponing period for 2008 

(Oc^bcr 16.^November 24,2^^). OP-VOTE discovered die problem, and on its own 

initiative, lilJnnii^Mided repons ^hich materially corrected the underreponing. 

This matter W.IN tiim ussed ak^e exit conference. In response. Counsel stated that the 

person in charge on'iling reports was on matemity leave from August 2008 to midOctober 2008, and returned on a pan-time basis. She retumed to full-time on January 5, 

2009. The Post-Gen,^I repon was compiled and filed by the then pan-time employee 

transitioning back to full-time status, and another newly hired but inexperienced 

employee. Counsel believed that the error was the result of the lack of clear assignment 

of responsibilities to. and oversight of, pan-time and new employees. In addition. 

Counsel stated that OP-VOTE is currendy reviewing then: accounting, reponing. intemal 

control, and oversight policies so that they may be brought into accord with the 

Commission's regulations and Best Practices for Committee Management guidelines. 

OP-VOTE is also procuring on-line reponing software, which will have many built-in 

safeguards and compliance checks, to replace its current software. 
Interim Audit Report Recommendation and Committee Response 

The Audit staff recommended that OP-VOTE provide any additional information or 

comments that it considers relevant to this matter. In response. Counsel again stated that 

OP-VOTE has implemented or is in the process of implementing the improved 

procedures described above.