FEDERAL ELECTION COMMISSION

W,\SHINGTON 0 ( ~04bl

November 15, 1989

MEMORANDUM

TO:

FROM:

SUBJECT:

FRED EILAND

PRESS OFFICER

ROBERT J. COSTA

ASSISTANT STAFF ~I~E~R AUDIT DIVISION

PUBLIC ISSUANCE OF THE FINAL AUDIT REPORT

ON THE FRIENDS OF MATTINGLY

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Attached please find a copy of the Final Audit Report on the

Friends of Mattingly which was approved by the Commission on

October 10, 1989.

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

FEC Library
7TNl/080l89

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FEDERAL ELECTION COMMISSION

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REPORT OF THE AUDIT DIVISION

ON

FRIENDS OF MATTINGLY

I. Background

A. Overview

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This report is based on an audit of Friends of

Mattingly ("the Committee"), undertaken by the Audit Division of

the Federal Election Commission 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 field investigations of any

political committee required to file a report under Section 434

of this title. Prior to conducting any audit under this section,

the Commission shall perform an internal review of reports filed

by selected committees to determine if the reports filed by a

particular committee meet the threshold requirements for

substantial compliance with the Act.

The Committee registered with the U.S. Senate for t~e

1980 election and amended its registration on February 4, 1982 to

include activity from July I, 1981 forward as activity for the

1986 election. The Committee registered as the principal

campaign committee of Mack ~attingly, Republican candidate for

the u.S. Senate from the state of Georgia. The Committee

maintains its headquarters in Brunswick, Georgia.

The audit covered the period from January I, 1985

through December 31, 1986, the closing date for the latest report

filed at the time of the audit.1/ The Committee reported a cash

balance on Januarv 1, 1985 of $316,713.99: total receipts for the

period of $4,856,313.45: total disbursements for the period of

$5,119,252.26: and a closing cash balance on December 31, 1986 of

$53,775.18.

1/ It should be noted that contribution records prior to 1/1/85

were reviewed in order to test the 2 U.S.C. § 44la(a)

limitations for pre-1985 contributions includable in the

1986 election cycle.
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B. Key Personnel

The Treasurer of the Committee during the period

covered by the audit was Mr. Donald P. Gammon.

This audit report is based on documents and

workpapers which support each of its 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 the

Commissioners and appropriate staff for review.

C. Scope

The audit included such tests as verification of

total reported receipts and disbursements and individual

transactions; review of required supporting documentation;

analysis of Committee debts and obligations; and such other audit

procedures as deemed necessary under the circumstances.

II. Audit Findings and Recommendations

Matters noted during the Audit were referred to the Office

of the General Counsel •

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