Final Audit Report of the 

Commission 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 for 

substantial compliance 

widi die Act.* The audit 

determines whether the 

committee complied with 

the limitations, 

prohibitions and 

disclosure requirements 

of the Act. 

About the Committee (p. 2) 

The Office and Professional Employees Intemational Union -

Voice of the Electorate is a separate segregated fiind of the Office 

and Professional Employees Intemational Union headquartered in 

Washington, DC. For more information, see chart on the 

Committee Organization, p. 2. 

Financial Activity (p. 2) 

• Receipts 

o Contributions from Individuals 

o Offsets to Operating Expenditures 

o Refunds from Federal Candidates 

o Other Receipts 

Total Receipts 

• Disbursements 

o Operating Expenditures 

o Contributions to Federal Candidates 

o Other Disbursements 

Total Disbursements 

$456,043 

1,000 

2,567 

4,064 

$463,674 

$ 69,086 

323,500 

126,156 

$518,742 

Finding and Recommendation (p. 3) 

Misstatement of Financial Activity - Increased Activity 

Future Action 

The Commission may 

initiate an enforcement 

action, at a later time, 

with respect to the matter 

discussed in diis report. 

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

Commission on the 

Office and Professional 

Employees Intemational Union -

Voice of the Electorate 

January 1, 2007 - December 31, 2008 
Table of Contents 

Page 

Part I. Background 

Authority for Audit 1 

Scope of Audit 1 

Audit Hearing 1 

Part n. Overview of Committee 

Committee Organization 2 

Overview of Financial Activity 2 

Part III. Summary 

Commission Finding 3 

Part IV. Conunission Finding 

Misstatement of Financial Activity - Increased Activity 4 
Parti 

Backgromid 

Authority for Audit 

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

Union - Voice of the Electorate (OP-VOTE), undertaken by the Audit Division of the 

Federal Election Commission (the Conunission) 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 conunittee that is required to file a report under 2 U.S.C. 

§434. Prior to conducting any audit under this subsection, the Commission must perform 

an intemal review of reports filed by selected committees to determine if the reports filed 

by a particular conunittee meet the threshold requirements for substantial compliance 

widi die Act. 2 U.S.C. §438(b). 

Scope of Audit 

Following Conunission approved procedures, the Audit staff evaluated various risk 

factors and as a result, this audit examined: 

1. The disclosure of individual contributors' occupation and name of employer. 

2. The consistency between reported figures and bank records. 

3. The completeness of records. 

4. Other committee operations necessary to the review. 

Audit Hearing 

OP-VOTE declined the opportunity for a hearing before the Commission on the matter 

presented in this report. 
Partn 

Overview of Committee 

Committee Organization 

Important Dates 

• Date of Registration July 28,1976 

• Audit Coverage January 1,2007 - December 31,2008 

Headquarters Washington, DC 

Bank Information 

• Bank Depositories Two 

• Bank Accounts Five 

Treasurer 

• Treasurer When Audit Was Conducted Mary Mahoney 

• Treasurer During Period Covered by Audit Nancy Wohlforth 

Management Information 

• Attended FEC Campaign Finance Seminar Yes 

• Who Handled Accounting and 

Recordkeeping Tasks 

Paid Staff 

Overview of Financial Activity 

(Audited Amounts) 

Cash on hand @ January 1,2007 $311,759 

o Contributions from Individuals 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 

o 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 

Commission Finding 

Misstatement of Financial Activity - Increased Activity 

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

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

discussion at the exit conference, OP-VOTE provided a detailed explanation of how the 

initial underreporting occurred as well as steps taken to eliminate future reporting 

problems. In response to the interim audit report. Counsel for OP-VOTE again stated 

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

procedures. The Commission approved this finding. (For more detail, see p. 4) 
Part rv 

Commission Finding 

I Misstatement of Financial Activity - Increased Activity | 

Simmiary 

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

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

discussion at the exit conference, OP-VOTE provided a detailed explanation of how the 

initial underreporting occurred as well as steps taken to eliminate future reporting 

problems. In response to the interim audit report. Counsel for OP-VOTE again stated 

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

procedures. The Commission approved this finding. 

Legal Standard 

Contents of Reports. Each report must disclose: 

• The amount of cash on hand at the beginning and end of the reporting period; 

• The total amount of receipts for the reporting period and for the calendar year; 

• The total amount of disbursements for the reporting period and for the calendar year; 

and 

• Certain transactions that require itemization on Schedule A (Itemized Receipts) or 

Schedule B (Itemized Disbursements). 2 U.S.C. §434(b) (1), (2), (3), (4) and (5). 

Facts and Analjrsis 

A. Facts 

The original disclosure reports filed by OP-VOTE with the Commission for calendar 

years 2007 and 2008 underreported disbursements by $171,938. A major portion of die 

underreporting ($151,000) occurred during the Post-General reporting period for 2008 

(October 16, to November 24,2008). OP-VOTE discovered the problem, and on its own 

initiative, filed amended reports which materially corrected the underreporting. 

B. Interim Audit Report & Audit Division Recommendation 

This matter was discussed at the exit conference. In response. Counsel stated that the 

person in charge of filing reports was on matemity leave from August 2008 to midOctober 2008, and retumed on a part-time basis. She retumed to full time on January 5, 

2009. The Post-General report was compiled and filed by a part-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, part-time and new employees. In addition. 

Counsel stated that OP-VOTE is currendy reviewing their accounting, reporting, intemal 

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

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

OP-VOTE is also procuring on-line reporting software, which will have many built-in 
safeguards and compliance checks, to replace its current software. The Audit staff 

reconunended that OP-VOTE provide any additional information or comments that it 

considered relevant to this matter. 

C. Committee Response to the Interim Audit Report 

In response. Counsel again stated that OP-VOTE faas implemented or is in the process of 

implementing the improved procedures described above. 

D. Draft Final Audit Report 

The Draft Final Audit Report acknowledged OP-VOTE'S efforts to revise its reporting 

procedures. 

Commission Conclusion 

The Conimission approved this finding.