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BY ir.iVIAIL AND U.S. MAIL 

Fecicral IZieciion Commission 

Audii Division 

Mr. Kcndrick Smiih 

1050 First Sircci. NE 

Wasiiinyton, DC 20002 

Email: audii@rec.uov: ksmiih@l'L'c.uov 

Kc: Brian i-Iiggins for Congress 

Dear Mr. Smith: 

On behalf of my client, Brian Higgins for Congrc.s.s (the "Committee"). I write in re.spon.se to the 

Interim Audit Keport of the Audit Division (the "Report"). I'he Committee has cooperated fully 

with the auditors at all stages of the proce.ss. 

This audit covered the Committee's activities for the 20lfi election cycle, fhe Committee was 

then a small operation, with mtich of its work done by volunteers. The Committee has since 

engaged an e.\perienccd compliance consultant to handle its accounting and report preparation 

functions. At the same time, the Committee has aLso taken steps to bolster its compliance 

operations and estiiblished procedures for internal quality control. 1'he Committee is prepared to 

take fia ther remedial measures as circumstances require to ensure continued compliance. 

The Report made two lltidings. First, the Report posits a misstatement of financial activity of 

beginning cash-on hand and ending cash-on hand during 2015 of S.16,151 and S38.5(iO, 

respectively and overstatements of beginning cash-on hand and ending cash-on hand during 2016 

of $38,560 and $36,242, respectively. This cash discrepancy precedes the audit period and 

remained materially unchanged throughout that same period. The Committee has cooperated 

with the auditors to amend its reports and is filing amendments concurrently with this response.' 

Second, the Report posits the receipt of contributions in e.\cess of.the limits. During the initial 

audit fieldwork. the audit staffs review indicated that the Committee received apparent 

c.Ncessive contributions totaling $41,424.~ Before the i.ssuance of the Report, the Committee 

resolved e.xcessivc contributions totaling $36,024 by sending reattribuiion and redcsignation 

' SLV Inicrim Audit Kcpon at 4. 

' .S'tv hi. at 5. 

I. LL: 
Federal Election Commission 

May 4,2018 

Page 2 

letters conHrming the donors* intent.^ In the Report, the auditors recommend that the Committee 

provide documentation demonstrating that the remaining contributions were not excessive or, if 

excessive, were resolved in a timely manner. The "remaining contributions" were, in fact, a 

single SS,400 check'* signed by both a husband and wife, but imprinted on the top with only the 

husband's name.' The Committee has provided the auditors with a letter signed by the wife, 

affirming that the contribution represented her personal funds. We understand from your email 

dated April 23,2018, that this documentation was sufficient to resolve the contribution, albeit 

untimely, and that no refund is necessary. Accordingly, the Committee has fully complied with 

the auditors' recommendations as to this finding. 

The Committee is committed to continued compliance with the Federal Election Campaign Act 

of 1971. as amended. We appreciate the Commission's consideration of this response. 

Very truly yours, 

Brian G. Svoboda 

Emma Olson Sharkey 

Counsel to Brian Higgins for Congress 

^ See id 

* There appears to be an error in the Report Indicating thai an additional S60 check was not correctly rerunded. See 

id. at 7. We believe this refers to the check that was refunded to Richard Barnes on December S. 2017. See Exit 

Conference Response, Exhibit D. 

* See Interim Audit Report at 7 ("these errors were the result of BHFC reattributing the excessive portion of 

contributions wrinen on checks imprinted with a single accoum holder to another individual