Final Audit Report of the 

Commission on the 

Massachusetts Democratic State 

Committee - Fed Fund 

(January 1, 2009 - December 31, 2010) 

Why the Audit 

Was Done 

Federal law permits the 

Conunission to conduct 

audits and field 

investigations of any 

political conunittee that is 

required to file reports 

under the Federal 

Election Campaign Act 

(the Act). The. 

Commission generally 

conducts such audits 

when a conunittee 

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. 

Ahout the Committee (p. 2) 

The Massachusetts Democratic State Committee - Fed Fund is a 

state party committee headquartered in Bostoti, Massachusetts. 

For more iniformation, see the chart on the Cdmmittee 

Organization, p. 2. 

Financial Activity (p. 2) 

• Receipts 

o Contributions from Individuals 

o Transfers from Other Party 

Committees 

o Offsets to Operating 

Expenditures 

o Transfers from Non-federal 

Account 

o Other Receipts 

Total Receipts 

• Disbursements 

o Operating Expenditures 

o Transfers to Other Party 

Conunittees 

o Coordinated Expenditures 

o Refunds of Contributions 

o Federal Election Activity 

o Other Disbursements 

Total Disbursements 

$ 3,606,019 

902,521 

51,557 

93,000 

14 

$4,653,111 

$ 1,564,656 

4.402 

716,739 

12,720 

2,201,374 

1,890 

$4,501,781 

Commission Finding (p. 3) 

Based upon an examination of the statements and reports filed, 

and the records presented by the Massachusetts Democratic State 

Conunittee - Fed Fund, no material non-compliance was 

discovered. 

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

Commiission 

• I 

on the Massachusetts Democ^ratic 

State Committee - Fed ^taid 

(January 1, 2009 - December 31;, 2010) 
Table of Contents 

Page 

Part I. Backgroimd 

Authority for Audit 1 

Scope of Audit 1 

Part II. Overview of Coinmittee 

. Committee Organization 2 

Overview of Financial Activity 2 

Part III. Commission Finding 3 
Part I 

Background 

Authority for Audit 

This report is based on an audit of the Massachusetts Democratic State Comhiittee - Fed 

Fund, undertaken by the Audit Division of the Federal Election Commissipn .(the 

Commission) in accordance with the Federal Election Campaign Act of 1971;, as 

amended (the Act). The Audit Division conducted the audit pmrsuant to 2 U.$.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 aii 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 procediures, the Audit staff evaluated various risk 

factors and as a result, this audit examined: 

1. the receipt of excessive contributions and loans; 

2. the receipt of contributions from prohibited sources; 

3. the disclosure of contributions received; 

4. the disclosure of individual contributors' occupation and name of employer; 

5. the disclosure of disbursements, debts and obligations; 

6. the disclosiure of expenses allocated between federal and non-federal accounts; 

7. the disclosure of independent expenditures; 

8. the consistency between reported figures and bank records; 

9. the completeness of records; and 

10. other committee operations necessary to the review. 
Part II 

Overview of Committee 

Committee Organization 

Important Dates 

• Date of Registration March 11,1978 

• Audit Coverage January 1,2009 - December 31,2010 

Headquarters Boston, Massachusetts 

Bank Information 

• Bank Depositories Two 

• Bank Accounts Two Federal, One Non-federal 

Treasurer 

• Treasurer When Audit Was Conducted Eric Tumer 

• Treasurer During Period Covered by Audit Eric Tumer 

Management Information 

• Attended Commission Campaign Finance 

Seminar 

Yes 

• Who Handled Accounting and 

Recordkeeping Tasks 

Paid Staff 

Overview of Financial Activity 

(Audited Amounts) 

Cash-on-hand @ January 1,2009 $ 47,128 ; 

Receipts 

o Contributions from Individuals 3,606,019 

o Transfers from Other Party Committees 902,521 

o Offsets to Operating Expenditures 51,557 

o Transfers from Non-federal Account 93.000 

o Other Receipts 14 

Total Receipts $4,653,111 

Disbursements 

o Operating Expenditures 1,564,656 

o Transfers to Other Party Committees 4,402 

o Coordinated Expenditures 716,739 , 

o Refimds of Contributions 12,720 

0 Federal Election Activity 2,201,374 

o Other Disbursements 1,890 

Total Disbursements $4,501,781 

Cash-on-hand @ December 31,2010 $ 198,458 
Part III 

Commission Finding 

Based upon an examination of the statements and reports filed, and the records presented 

by the Massachusetts Democratic State Committee - Fed Fimd, no material noncompliance was discovered.