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January 4, 1980

PUBLIC ISSUANCE OF AUDIT REPORT - . SOUTHI"mSTERN COMrv1ITTEE ON POLITICAL EDUCATION

FRED EILAND

:::S:O:::ICE~

JUDY HAWKINS

FUJI RAt HECTION COMMISSION

cc: FEC Library

Rt"\D

,_.._public H.ccord

All informational copies have been received by all

parties in~olvcd and this report may be released to the

public.

Attachment as stated

Attached please find a copy of the final audit report

of the Southwcstern Committee on Political Education which

was approved by thc Commission on December 12, 1979.

SUBJECT:

FROM:

THROUGH:

TO:

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WA'>IIINC10N.IlC molhl

FEDERAL ELECTION COMMISSION

REPORT OF THE AUDIT DIVISION

ON THE

SOUTHWESTERN COMMITTEE ON POLITICAL EDUCATION

The audit covered the period from January 1, 1977,

through September 30, 1979, the final coverage date of the

]o:ltest report filed by the Committee at the time of the audit.

'I'he committee reported a beginning cash balance on January 1,

1977, of $3,862.99, total receipts for the period of $39,111.56,

total expenditures for the period of $35,400.36, and a closing

cash balance on September 30, 1979, of $7,574.19.

This audit report is based on documents and working

papers which support each of its factual statements. They form

part of the record upon \-lhich the commission based its decisions

on the matters in the report and were available to Commissioners

and appropriate staff for review•

The Committee registered with the Federal Election

Commission as the Political Action Co~nittee of Southwestern

Public Service Company on August 11, 1976, and maintains its

headquarters in Amarillo, Texas.

A. Overview

This report is based on an audit of the Southwestern Committee on political Education ("the Committee"),

undertaken by the Audit Division of the Federal Election

commission in accordance with the Commission's audit policy

to determine whether there has been compliance with the provisions of the Federal Election Campaign Act of 1971, as

o:lmended (" the l\ct"). The audit \."as conducted pursuant to

Secti.on 438(a) (8) of Title 2 of the United States Code which

directs 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.

I. . Background

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B. Key Personnel

Based upon examination of the reports and statements

riled and the records presented by the Southwestern Committee

on Political Education, no material problems in complying with

the Federal Election Campaign Act were discovered during the

course of the audit.

II. Findinq and Recommendation

C. Scope

The audit included such tests as verification of total

report0d receipts and expenditures and individual transactions;

review of required supporting documentation and analysis of

Commitb~e debts and obligations: and such other audit procedures

as deempd necessary under the circumstances.

The principal officers of the Committee during the

perlod audited were 1-1r. Edward G. Weber, Chairman from .Tanuary

1, 1977, through June 13, 1979: Mr. Larry S. Milner, Chairman

::~·'.Jnl .Tune 14, 1979 to present; and Mr. Adrian Sebastian, Treasurer

:l~;:m .January 1, 1977, through June 13, 1979: Mr. Coyt Webb,

Treasurer from June 14, 1979 to present.

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