Interim Report of the 

Audit Division on tlie 

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 conimittee that is 

required to file reports 

under the Federal 

Election Campaign Act 

(the Act). The 

Commission generally 

conducts such audits 

when a committee 

appears not to have met 

the threshold 

requirements for 

substantial compliance 

with the 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 fund of the Office 

and Professional Employees Intemational Union headquartered in 

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

Conimittee Organization, p 2. 

Financial Activity (p. 2) 

• Receipts 

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 

o Total Receipts $463,674 

• Disbursements 

o Operating Expenditures $ 69,086 

o Contributions to Federal Candidates 323,500 

o Other Disbursements 126,156 

o Total Disbursements $518,742 

Finding and Recommendation (p. 3) 

• Misstatement of Financial Activity 

Future Action 

The Commission may 

initiate an enforcement 

action, at a later time, 

with respect to any of the 

matters discussed in this 

report. 

2U.S.C. §438(b). 
Interim Report of the 

Audit Division 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 

Part II. Overview of Committee 

Committee Organization 2 

Overview of Financial Activity 2 

Part III. Summary 

Finding and Recommendation 3 

Part IV. Finding and Recommendation 

Misstatement of Financial Activity 4 
Part I 

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 die 

Federal Election Commission (the Commission) 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 committee 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 committee meet the threshold requirements for substantial compliance 

with the Act. 2 U.S.C. §438(b). 

Scope of Audit 

Following Commission 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. 
Part II 

Overview of OP-VOTE 

Committee Organization 

Important Dates OP-VOTE 

• Date of Registration July 28,1976 

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

Headquarters Washington, DC 

Bank Infomiation 

• Bank Depositories 2 

• Bank Accounts 5 

Treasurer 

• Treasurer When Audit Was Conducted Mary Mahoney 

• Treasurer During Period Covered by Audit Nancy Wohlforth 

Management Information 

• Attended FEC Campaign Finance Seminar Yes 

• Used Commonly Available Campaign 

Management Software Package 

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 

Finding and Recommendation 

Misstatement of Financial Activity 

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

disbursements by $171,938 for calendar years 2007 and 2008. OP-VOTE provided a 

detailed explanation of how the initial underreporting occurred as well as steps taken to 

eliminate future reporting problems. The Audit staff reconmiends that OP-VOTE 

provide any additional information or comments that it considers relevant to this matter. 

(For more detail, see p. 4) 
Part IV 

Finding and Recommendation 

I Misstatement of Financial Activity 

Summary 

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

disbursements by $171,938 for calendar years 2007 and 2008. OP-VOTE provided a 

detailed explanation of how the initial underreporting occurred as well as steps taken to 

eliminate fiiture reporting problems. The Audit staff recommends that OP-VOTE 

provide any additional information or comments that it considers relevant to this matter. 

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 Analysis 

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 the 

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. 

This matter was discussed at the exit conference. In response. Counsel for OP-VOTE 

(Counsel) stated that the person in charge of filing reports was on maternity leave from 

August 2008 to mid-October 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 the then 

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 currently reviewing their accounting, 

reporting, intemal control, and oversight policies so that they 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. 
Interim Audit Report Recommendation 

The Audit staff recommends that, within 30 calendar days of service of this report, OPVOTE provide any additional information or comments that it considers relevant to this 

matter.