FEDERAL ELECTION COf\V",ISSION

Auqust 23, 1995

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ATTENTION DAYBOOK EDITORS:

AUDIT RBPORT OM REPUBLICAN STATE COKRITTBB or DBLAWARB

The rederal ~leetion Commi.sion has made available the final

audit report on the Republican State Committee of Delaware.

CONTACT: FEe PRESS OFFICE (202) 219-4155, 999 E Street, N.W.

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FEDERl\L ELECTION CO~','AISSIOi\; AK006773

August 23, 1995

MEMORANDUM

TO:

FROM:

RON M. HARRIS

PRESS OFFICER

PRESS OFFICE

ROBERT J. COSTA Fvv- (L--:iL- ~2- ~lct S--

ASSISTANT STAFF DIRECTOR

AUDIT DIVISION

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SUBJECT: PUBLIC ISSUANCE OF THE FINAL AUDIT REPORT ON

REPUBLICAN STATE COMMITTEE OF DELAWARE

Attached please find a copy of the final audit report

and related documents on Republican State Cammi~tee of

Delaware which was approved by the CODDDission on August 14,

1995.

Informational copies of the report have been received by

all parties involved and the report may be released to the

public.

Attachment as stated

cc: Office of General Counsel

Office of Public Disclosure

Reports Analysis Division

FEe Library

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REPORT OF TIlE AUDIT DIVISION

ON

Republican State Committee of

Delaware

Approved A.upJst 14, 1995

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FEDERAL ELECTION COMMISSION

999 E STREET, N.W.

WASlUNGTON, D.C.

TABLE OF COlft'EB'l'S

REPUBLICAN STATE COMMITTEE OF DELAWARE

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Executive Summary

Final Audit Report

Background

Findings

Transmittal to Ca.mittee

Chronology

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fEDERAL ELECTION COMMISSION

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FINAL AUDIT REPORT

ON

REPUBLICAN STATE COMMITTEE OF DELAWARE

EXECUTIVE SUMMARY

1he Republican State Committee of Delaware (the Committee)

registered with the Federal Election Commission on November 17,

1983 as State Committee for the Republican Party of Delaware.

The audit was conducted pursuant to 2 U.S.C Section 438(b),

which states, that the Commission may conduct audits of any

political committee whose reports fail to meet the threshold level

of compliance set by the Commission.

The findings of the audit were presented to the Committee at

an exit conference held at the completion of fieldwork on July 15,

1994 and later, in an interim audit report. The Committee'S

responses to those findings are included in this final audit

report.

The following is an overview of the findings contained in

the final audit report.

Shared Federal and Non-federal Activities - 11 CFR Sections

106.5 and 102.5(a). Committee reports, as initially filed, did

not properly disclose information related to its shared federal

and non-federal activities. Certain fundraising activity

involving the Governor's Club, expenses related solely to the

Committee's federal or non-federal activities, as well as $212,333

in funding transfers from its non-federal account were either not

disclosed or disclosed incorrectly. In response to the interim

audit report, the Committee filed amendments which corrected the

public record.

It was also noted that the Committee's non-federal account

made approx~ately $41,000 in transfers above its maximum funding

level for shared expenses.

The Committee filed an amendment to recognize an outstanding

debt owed to its non-federal account .

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Disclosure of Financial Activity, Contributions and

Expenditures - 2 U.S.C. Sections 434(b)(1)-(S). Reported totals

for receipts and disbursements were understated by $214,688 and

$201,299 respectively, for the audit period covering calendar

years 1991-92. Beginning and ending cash was also misstated.

Further, contributions, totaling $32,500, were not itemized; and

the occupation and name of employer were not disclosed for $37,600

in contributions which were itemized. Finally, reported entries

related to 57 disbursements, totaling $66,707, were either

incomplete or inaccurate.

In response to the interim audit report, the Committee filed

amendments which materially corrected the public record.

Receipt of Impermissible Funds - 11 CFR Section

102.6(a)(ii) and (iv). The Committee received $4,000 from the

Republican National State Elections Committee (RNSEC) corporate

account.

The Committee refunded this ~permissible contribution on

May 23, 1995.

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FEDERAL ELECTION COMMISSION

WASHINCTOflll. D.C 2\l4b 1

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REPORT OF THE AUDIT DIVISION

ON

REPUBLICAN STATE COMMITTEE OF DELAWARE

I . Background

A. Audit Authority

This report is based on an audit of the Republican

State Committee of Delaware (the Comaittee), undertaken by the

Audit Division of the Federal Election Commis.ion in accordance

with the provisions of the Federal Election Campaign Act of 1971,

as amended (the Act). The audit was conducted pursuant to

section 438(b) of Title 2 of the United States Code which states,

in part, that the Commission may conduct audits and

investigations of any political committee required to file a ~~port under section 434 of this title. Prior to conducting any

audit under this section, the Ca.ai.sion 8hall perfora an

internal review of reports filed by selected cc.aittees to

determine if the reports filed by a particular ccmRittee Jl8et the

threahold requirements for substantial ca.pliance with the Act.

The audit covered the period January 1, 1991 through

December 31, 1992. During this period, the Camaittee reported a

beginning cash balance of $9,490; total receipts for the period

of $1,001,660; total disbursements for the period of $949,105;

and an ending cash balance of $62,046.

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Audit Coverage

Campaign Organization

The Committee registered with the Federal Election

Commission on November 17, 1983 and maintains its headquarters in

Wilmington, Delaware. The Treasurer of the Committee is Mr.

Thomas John Shope.

To handle its financial activity, the Comaittee used

five bank accounts. The Committee received contributions from

individuals and political party committees, as well as transfers

from its non-federal account.

VESTfRO,,' TOOAV "NO TOMORROW

DEOac.\TED TC) KEEPINC THE PUBLIC INFORMED

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0, Audit Scope and Procedures

The audit included testing of the foll~~ing general

categories:

1. The receipt of contributions or loans in excess of the

statutory l~itations;

2. The receipt of contributions from prohibited sources

(see Finding II.F.);

3. Proper disclosure of contributions from individuals,

oolitical committees and other entities, to include the

icemization of contributions when required, as well as,

the completeness and accuracy of the information

disclosed (see Findings 11.0. and E.);

Proper disclosure of disbursements including the

itemization of disbur....nt. when required, a. well as,

the completeness and accuracy of the information

disclosed (see Finding II.G.);

s. Proper disclosure of campaign debts and obligations;

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The accuracy of total reported receipts, disbursements

and cash balances as compared to bank records (see

Finding II.C.);

7 . Adequate recordkeeping of caapaign transactions;

8. Proper reporting and funding of allocable expenditures

(see Findings II.A. and B.); and,

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9 • Other audit procedures that were dee.ed nece.sary

in the situation.

Unless specifically discussed below, no material

non-compliance was detected. It should be noted that the

Commission may pursue any of the matters discussed in this report

in an enforcement action.

II. Audit Findings and Recam.endations

A. Shared Federal and Mon-federal Activities

Background

Our review encompassed activity related to siz bank

accounts; five of which were federal accounts and the sixth

considered a non-federal ~ccount. As provided at 11 CFR

106.5(g)(1)(ii) and 102.5(a)(1), allocation of expenses between

federal and non-federal activities by party comaittees, the

Committee maintained two accounts from which expenses allocable

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between federal and non-federal activities were paid. The

initial allocation account, opened in January 1991, paid all

shared expenses from January 1, 1991 through February 28, 1991.

Beginning March 1, 1991 this allocation account paid only the

shared payroll expenses. The second allocation account, opened

in March 1991, paid all shared expenses, except payroll, for the

period March 1, 1991 through December 31, 1992.

All expenditures of the Committee as well as all

payments related to the activities of the non-federal account

were made from the allocation account, including expenditures

nade exclusively for federal purposes, exclusively for

non-federal purposes, and for shared purposes.

It should also be noted that both allocation accounts,

for the most part, operated as zero balance accounts,

protected/funded by overdraft protection transfers from the

non-federal account. In other words, each allocation account

usually had a zero balance; a transfer(s) equal to the total

value of checks presented for payment on a given day was made

from the non-federal account. The sources of funds deposited in

the non-federal account were contributions from individual

donors, corporations, and corporate accounts of the national

party, the majority of which would not be pe~issible

contributions under the Act.

Allocation Ratios for Individual PunQr~ising

Events, Exempt Party Activities, and Shared

Direct Candidate Support - Schedule B-2

Section 106.S(a)(2)(ii) of Title 11 of the Code of

Federal Regulations states, in part, that camaittees that make

disbursements in connection with federal and non-federal

elections shall allocate expenses according to this section for

the direct costs of a fundraising program or event including

disbursements for solicitation of funds and for planning and

administration of actual fundraising events, where federal and

non-federal funds are collected by one committee through such

program or event.

Section 106.5(f) of Title 11 of the Code of

Federal Regulations states, in part, that if federal and

non-federal funds are collected by one committee through a joint

activity, that committee shall allocate its direct costs of

fundraising, as described in paragraph (a)(2) of this sec~ion,

according to the funds received method. Under this method, the

committee shall allocate its fundraising costs based on the ratio

of funds received into its federal account to its total receipts

from each fundraising program or event. This ratio shall be

estimated prior to each such program or event based upon the

committee's reasonable prediction of its federal and non-federal

revenue from that program or event, and no later than the date 60

days after each fundraising program or event from which both

federal and non-federal funds are collected, the committee shall

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adjust the allocation ratio for that program or event to reflec;

the actual ratio of funds received. If the non-federal account

paid more than its allocable share, the committee 8hall transfer

funds from its federal account, as necessary, to reflect the

adjusted allocation ratio. If the federal account paid more than

its allocable share, the committee shall make any transfers of

funds from its non-federal account to its federal account to

reflect the adjusted allocation ratio within the 60-day ttme

period established by this paragraph.

Our review of fundraising activities for the

period January 1, 1991 through September 30, 1992 indicated that

no shared fundraising occurred.

During the period OCtober 1, 1992 through December

31, 1992 however, the Committee conducted mailings for its

Governor's Club membership. Previously, all Governor's Club rece~pts were deposited in the non-federal account. Beginning October 1, 1992, 523,050 in permissible funds (66' of the total

received) were deposited in the federal account.

Therefore, the Committee should have filed a

Schedule H-2 for each report during this period, disclosing the

Governor's Club fundraising acti~ity and the associated 66/34

allocation ratio.

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2. Transfers from Non-Federal Accounts - Schedule H-_

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S~ctions l06.S{g)(1)(ii) of Title 11 of the Code

of Federal Regulations state, in part, that a ca.aittee shall

establish a separate allocation account into which fund. frca its

federal and non-federal accounts shall be deposited solely for

the purpose of paying the allocable expenses of joint federal and

non-federal activities. The committee shall transf.~ funds from

its federal and non-federal accounts to its allocation account in

amounts proportionate to the federal or non-fed~ral share of each

allocable expense.

During the period January 1, 1991 through December

31, 1992, the Committee reported, on Schedule B-3, receiving

transfers, totaling $619,603, from the non-federal account to

fund shared expenses. However, the Audit staff identified

5831,936 in transfers actually made. Consequently, transfers

from the non-federal account, totaling $212,333, were not

reported by the Committee (see Findings II.B. Apparent

Over-funding by Non-federal Account and II.C. Misstatement of

Financial ~ctivity).

3. Disbursements for Shared Activity - Schedule 8-4

Section 106.6(e)(I) of Title 11 of the Code of

Federal Regulations states, in part, committees that have

established separate federal and non-federal accounts under 11

CFR 102.5(a)(1)(i) or (b)(1)(i) shall establish a separate

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allocation account into which funds from its federal and

non-federal accounts shall be deposited solely for the purpose of

paying the allocable expenses of joint federal and non-federal

activities.

During the period January 1, 199i through December

31, 1992, the Committee reported, on Schedule 8-4, disbur....nts

for shared activities totaling $734,438. All disbursement.

reported on Schedule H-4 were allocated 2S percent federal and 75

percent non-federal, the allocation ratio disclosed on Schedule

H-1 for use in alloca:.ing administrative expenses and g.n.~ic

voter drive costs.

As previously noted, the Committee maintained two

allocation accounts for use in payment of expenses for shared

activities. However, it should be noted that all expenses related solely to non-federal or solely to federal activities

were paid by ~he allocation account(8). For example, expenditures for mailings, the proceeds of which were deposited in a federal account, were made from the allocation account.

Coordinated expenditures made pursuant to 2 U.S.C. 441e(d)(2)

also were made from the allocation account. On the non-federal

side, expenditures for mailings and events, the proceeds of which

were deposited in the non-federal account, were also .ade from

the allocation account.

Moreover, expenses related to the Governor'. Club

mailing conducted in OCtober 1992 were allocated 25 percent

federal and 7S percent non-federal rather than the actual 66

percent federal and 34 percent non-federal.

The practices described above resulted in a

material misstatement of the amount of actual shared expen•••• In addition, our analysis indicated that the non-federal account

funded more than its allocable portion of shared expenses (see

Finding II.B.).

Based on our review of reports and discussions

with Committee personnel, it was apparent that the reporting

requirements for Schedules H-2, H-3, and H-4 were not understood

fully at the time reports were prepared and filed. However,

activity occurring subsequent to the period covered by the audit

appears to have been reported correctly, based on our l~ited

review of this activity and discussions with Committee personnel,

including its outside consulting firm.

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In the Interim Audit Report the Audit staff

recommended that, the Committee:

- file amended Schedules H-2 for the period OCtober 1,

1992 through December 31, 1992 disclosing the

Governor's Club mailing, the 66' federal/34'

non-federal allocation ratio, and the unique event

identifier;

- file amended Schedules H-3 for the audit period,

disclosing all transfers from the non-federal

account;

- file amended Schedules H-4 for the audit period,

disclosing only disbursements in payment of the cost

of shared administrative and generic voter drive

expenses (25/75) and disbursements associated with

the Governor's Club mailing (66/34) noted above.

All disbursements representing 100\ federal or 100\

non-federal activity should be deleted; and,

- file amended Schedules B for all 100' federal

(line 21b) and all 100' non-federal (line 29)

activity previously disclosed on Schedules 8-4.

In response to the Interim Audit Report, the

Ca-mittee filed the recommended schedules on July 19, 1995 that ..terially corrected the reporting errors for Schedules 8-2, 8-3

and 8-4.

B. Apparent Over-funding by the Non-fed~ral Account

Section l06.S(g)(2){iii) of Title 11 of the Code of

Federal Regulations states, in part, that any portion c! a

transfer from a committee's non-federal account to its allocation

account that does not meet the requirements of paragraph

(9)(2)(ii) of this section shall be presumed to be a loan or

contribution from the non-federal account to a federal account,

in violation of the Act.

During the audit period, the Committee's federal

accounts transferred $251,171 to the allocation accounts, while

the non-federal account transferred $189,500 by check and

$642,436 in the form of overdraft protection transfers from the

non-federal account.

The Audit staff reviewed all transactions disclosed on

Schedule H-4 to determine if the Committee's federal account paid

its allocable amount of shared expenditures. It appears that at

a minimum, $40,196 in federal expenses were funded by the

non-federal account.

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In the Interim Audit Report the Audit staff recommended

that, the Committee demonstrate that the non-federal accou,nt did

not over-fund its portion of shared expen••• or refund the

over-funded amount to the non-federal account, and provide

documentation in support of the refund.

In response to the Interim Audit Report, the Coaaaittee

filed a Schedule 0 disclosing an outstanding debt of $40,867 to

the non-federa~ account for over payment of its shared expen2es. Expenditures associated with the Governor's Club mailing were

allocated 25\ federal as opposed to the correct federal

allocation of 66\. Thus, when these expenditure. were properly

allocated the amount over-funded by the non-federal account

increased from S40,196 to S40,867.~1

c. Mi~statement of Financial Activity

Sections 434(b)(1) (2) and (4) of Title 2 of the United

States Code state, in part, that a political cam.ittee shall

disclose the amount of cash en hand at the beginning of the

reporting period and the total amount of all receipts and all

disbursements for the reporting period and calendar year.

The Audit staff's reconciliation of the Cam.ittee'.

reported activity to its bank activity revealed that ..tarial

misstateDents occurred with respect to reports filed covering

calendar years 1991 and 1992.

1991

Beginning cash on hand was overstated by $20,211: the

Committee reported as cash on hand the balance per bank stat...nt

rather than its book balance.

Receipts were understated by $85,448, prt.arily due to

not reporting $84,248 in transfers made froa the non-federal

account to the allocation account.

Disbursements were understated by $74,503, prt.arily

due to not reporting $74,543 in disbursements .ade froa the

allocation account.

Ending cash on hand was overstated by $9,267, the net

result of the misreporting noted above.

Beginning cash on hand was overstated by $9,267,

carried forward from the 1991 year-end reported balance.

~I In its July 31 Mid-Year Report (3anuary 1, 1995 through June 30,

1995), the Committee disclosed no debts outstanding.

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Receipts were understated by $129,240, primarily due

not reporting transfers, totaling $128,085, made fram the

non-federal account.

Disbursements were understated by $126,796, pr~ily

due to not reporting $125,791 in disbursements made from

the allocation account.

Ending cash on hand was overstated by $6,823, the net

result of the misreporting noted above.

Committee officials were made aware of these

discrepancies during the exit conference and agreed to file the

necessary amendments.

In the Interim Audit Report the Audit staff recOIIIIIlended

that, the Committee file comprehensive amendments for 1991 and

1992 to correct the reporting deficiencies noted above.

In response to the Interim Audit Report, the COIIDittee

filed =omprehensive amendments for 1991 and 1992 which corrected

the reporting deficiencies.

D. Itemization of Contributions

Section 434(b)(3)(A) of Title 2 of the United States

Code states that each report filed under this section shall

disclose the identification of each person who aakes a

contribution to the reporting committee during the reporting

period, whose contribution or contributions have an aggregate

amount or value in excess of $200 within the calendar year, or in

any lesser amount if the reporting committee should 80 elect,

together with the date and amount of any such contribution.

Section 431(13)(A) of Title 2 of the United States Code

defines identification in the case of any individual, as the

name, the mailing address, and the occupation of such individual,

as well as the name of his or her employer.

Our review of contributions from individuals indicated

that 74 contributions, totaling $32,500, were not iteaized as

required. The majority of these contributions were received

between September 18 and September 21, 1992. The contributions

were recorded in the Committee'S data base; however, there was no

apparent reason as to why the contributions were not itemized on

the Committee's report.

This matter was discussed with Committee

representatives at the exit conference. At which time the

Committee expressed a willingness to file amended disclosur£'

reports.

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In the InteriJll Audit Report the Audit staff recc.aellded

that, the Committee file amended Schedules A to itemize the above

contributions.

In response to the Interim Audit Report, the Committee

filed amended Schedules A which corrected the itemization errors.

E. Disclosure of OCcupation and Name of Employer

Section 434(b)(3)(A) of Title 2 of the United States

Code states, that each report shall disclose the identification

of each person (other than a political committee) who mak•• a

contribution to the reporting committee during the reporting

period, whose contribution or contributions have an aggregate

amount or value in excess of $200 within the calendar year,

together with the date and amount of any such contribution.

Section 431(13)(A) of Title 2 of the United States Code

defines the term -identification- as, in the case of any

individual, the name, the mailing address, and the occupation of

such individual, as well as the name of his or her employer.

Section 102.9(d) of Title 11 of the Code of Federal

Regulations states, in part, that in perforaing recordkeeping

duties, the treasurer of his or her authorized agent shall use

his or her best efforts to obtain, .aintain, and sun-it the

required information and shall keep a record of such efforts.

Section 104.7(4) and (b) of Title 11 of the Code of

Federal Regulation states, in par~, that if best efforts have

been used to obtain, ..intain and submit the information required

by the Act for the political coa.ittee, any report of such

cOJIIDittee shall be considered in coaapliance with the Act. 'lh.

treasurer will not be deemed to have exercised best efforts to

obtain the required information unle.. he or she has made at

least one effort per solicitation either by a written request or

by an oral request documented in writing to obtain such

information from the contributor. For purposes of 11 CFR

104.7(b), such effort shall consist of a clear request for the

information (i.e., name, mailing address, occupation, and name of

employer) which request informs the contributor that the

reporting of such information is required by law.

The Audit staff conducted a review of receipts to

determine if the required information, for receipts required to

be itemized, was adequately disclosed. It was noted that 74

itemized contributions, totaling $37,600, did not contain the

contributor'S occupation and name of employer. Further,

solicitation materials made available for review did not contain

a request for the occupation and/or name of employer.

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The Committee was informed of this matter during the

exit conference and agreed to file amended disclosure reports.

In the Interim ~udit Report the Audit staff recommended

that, the Committee conta~t all contributors who did not proVide

the required contributor information and file amended Schedule8 A

to correct the public record.

In response to the Inter~ hudit Report, the Committee

filed amended Schedules A which materially disclosed the

requested informat~on for contributor occupation and name of

employer.

F. Receipt of Impermissible Funds

Section 102.6(a)(ii) of Title 11 of the Code of Federal Regulat~ons states that transfers of funds may be made without

limit on amount between or among a national party committee, a

State party committee and/or any subordinate party committee

whether or not they are political committees under 11 CFR 100.5

and whether or not such committees are affiliated.

Section 102.6(a)(iv) of Title 11 of the Code of Federal

Requlations states that transfers under paragraphs (a)(1)(i)

through (iii) shall be made only from funds which are pe~is8ible

under the Act.

The Audit staff's review of contributions from party

committees revealed that on OCtober 2, 1992 the Committee

received 54,000 from the Republican National State Elections

Committee (RNSEC). Accompanying this contribution vas a letter,

from the RNSEC, stating the check was drawn on its non-corporate

account. However, an inspection of the check copy indicated that

it was drawn on the RNSEC's corporate operating account. It

should be noted that the RNSEC did not make another contribution

to the Committee or to the Committee's non-federal account during

this period.

This matter was brought to the Committee's attention

during the audit. The Committee expressed a Willingness to

refund this contribution.

In the Inter~ Audit Report the Audit staff recommended

that, the Committee provide evidence that the contribution was

not funded from corporate sources, or refund the 54,000 to the

RNSEC and provide evidence of the refund.

In response to the Interim Audit Report, the Comaittee

submitted to the Audit staff a photocopy of a 54,000 check dated

May 23, 1995 payable to RNSEC.

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G. Disclosure of Expenditures

Section 434(b)(S)(A) of Title 2 of ~he United States

Code states that each report under this section shall di.clos.

the name and address of each person to whom an expenditure in an

aggregate amount or value in excess of $200 within the calendar

year is made by the reporting committee to meet a candidate or a

committee operating expense, together with the date, amount, and

purpose of such operating expenditure.

Section l04.3(b)(3)(i)(A) and (B) of Title 11 of the

Code of Federal Regulations states, in part, that purpo•• means a

brief statement or description of why the disbursement va. made.

Examples of statements or descriptions which meet the

requirements include the fol~owing: dinner expenses, media,

salary, polling, travel, party fees, phone banks, travel

expenses, travel expense re~ursements, and catering costs.

However, statements or descriptions such as advance, election day

expenses, other expenses, expenses, expense re~ursement.,

miscellaneous, outside services, get-out-the-vote and voter

registration would not meet the requirements of 11 CFR

104.3(b)(3) for reporting the purpose of an expenditure.

During the Audit staff's review of disbursements, it

was noted that the Committee did not provide adequate disclosure

for 30 itemized disbursements, totalin9 $35,280. The Ce-ittee

repeatedly used "Event Expense or Event Supplies- as the purpose

for payments made to the U.S. P08~ster, American Expres.,

direct mail companies, and to many other vendors. In addition,

the Committee provided incorrect dates, amounts, and inca-plete

addresses for 27 other disbursements, totaling $31,427.

The Committee representatives were info~ of this

matter during the exit conference. It was the Ca.aitt..•• opinion that -event expense" vas adequate.

In the Interim Audit Report the Audit staff reca-ended

that, the Committee file amended Schedules B to properly di.close

these disbursements.

In response to the Interim Audit Report, the CODIittee

filed Schedules B which materially corrected the public record.

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FEDERAL ELECTION COMMISSION

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August 16, 1995

Mr. Thomas J. Shopa, Treasurer

Republican State Committee of Delaware

2 Kill Road

Wilmington, DE 19806

Dear .Mr. Shopa:

Attached plea.. find the Final Audit Report on Republican

State COllmlittee of Delaware. The Ca.u••ion approved the report

on August 14, 1995.

The Ca.aission approved Final Audit aeport vill be placed

on the public record on August 23, 1995. Should you have any

questions regarding the public rel.... of the report, please

contact the Cc.aisaioa'. Pre•• Office at (202) 219-4155. Any

questions you have related to ..tters covered during the audit

or in the report should be directed to sa. 0INsD or !'a. Hurt-hen

of the Audit Division at (202) 219-3720 or toll free at (800)

424-9530.

J'/6t;- RObe-:/c~.ta Assistant Staff Director

Audit Division

Attachment as stated

'E~Tft(U~' TOO'" "~o TOMOIU,()~

DEDIC "TEl> Te) KEEPINC THE PUBLIC INfORMED

Page 15, Approved 8/14/95
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paqe 16, Approved 8/14/95
CHRONOLOGY

REPUBLICAN STATE COMMITTEE OF DELAWARE

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Audit Fieldwork

Interim Audit Report to

the Committee

Response Received to the

Interim Audit ~eport

Final Audit Report Approved

6/6/94 - 7/15/94

5/3/95

7/19/95

8/14/95

Page 17, 8/14/95
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