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MEMORANDUM

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FROM:

SUBJECT:

FEDERAL ELECTION COMMISSION

WASHINCTON, D.C 20463

A85-32

January 9, 1987

FRED EILAND

PRESS OFFICER

ROBERT J. COSTA -&- --"

ASSISTANT STAFF ~}drc~ AUDIT DIVISION

PUBLIC ISSUANCE OF FINAL AUDIT REPORT - PENNSYLVANIA DEMOCRATIC STATE COMMITTEE

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Attached please find a copy of the final audit report of the

pennsylvania Democratic State Committee which was approved by the

Commission December 19, 1986.

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: FEC Library

RAn

~ublic Record

Office of General Counsel

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FEDERAL ELECTION COMMISSION

WASHINCTON. D.C. 204U

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A85-32

~INAL REPO~ OF THE AUDIT DIVISION

ON THE

PENNSYLVANIA DEMOCRATIC STATE COMMITTEE

J. Backgroun&!

A. Overview

This report Is base&! on an au&!it of the Pennsylvania Democratic State Committee (Wthe Committee-), undertaken by the

Au&!it Division of the Federal Election Commission in accordance

with the Commission's eudit policy to determine whether there has

been compliance with the provisions of the Feaeral Election

Campaign Act of 1971, as amended (-the Act-). The eudit 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 require&! 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 Federal Election

Commission on May 3, 1983 and maintains its headquarters in

Harrisburg, Pennsylvania.

The audit covered the period May 3, 1983 through December 31, 1984. The Committee reported a beginning cash

balance on May 3, 1983 of $-0-, total receipts for the period of

$279,610.86, total disbursements for the period of $260,671.91

and a clos~ng cash balance on December 31, 1984 of $18,938.96.

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 revi•••
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B. ~ey Personnel I

! ~he principal officer of the Committee ~uring the perio~ au~ited vas Mr. Lawrence J. Yatch, Treasurer.

The audit included such tests as verification of total

reported receipts, 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.

The joint fundraising contribution records made

available for our review did not allow for the verification of

individual receipt transactions with respect to aggregation, itemization, and contribution limitations.

II. Audit Findings and Recommendations

A. Matters Referred to the Office of General Counsel

Matters noted during the audit were referred to the

Commission's Office of General Counsel•

c. Scope

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