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• FEDERAL ELECTION COMMISSIO"

\\'ASHINCTO:-.. D.C. 20463 A 84-1

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REPORT OF THE AUDIT DIVISION

ON THE .. INTERNATIONAL CHIROPRACTORS POLITICAL ACTION COMMITTEE

I. Background

A. Overview

This report is based on an audit of the International

Chiropractors Political Action Committee (ftthe 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 amended ("the

Act"). The audit was conducted pursuant to 2 U.S.C. § 438(b)

which states, in part, that the Commission may conduct audits and

field investigations of any political co~mittee required to file

a report under S 434 of this title. Prior to conducting any audit under this subsection, 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 September 24, 1976.1/ The Committee maintains its

headquarters in Washington, D. C.

The audit covered the period January 1, 1983, through

GO June 30, 1984. The Committee reported a cash balance on January 1, 1983 of $28,836.51, total receipts for the period of

$65,055.97; total disbursements for the period of $91,414.92 and

a cash balance on June 30, 1984 of $2,~7i.S6.

This audit report is based on cocuments and work papers which support each of its factual statements. They form part of

the record upon which the Commission based its decision on the

.matter in the report and were available to the Commissioners and

appropriate staff for review.

• 1/ This date reflects the Commission's receiot of an amended

Committee Statement of Organization. The·Committee's

original Statement of Organization could not be located.
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B. Key Personnel

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The Treasurer of the Committee during the period covered by the auait was Bruce E. Nordstrom, D. C.

c. Scope .,

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The audit·included such tests as verification of total

reported receipts and disbursements and individual transactionsJ

review of required supporting documentationr analysis of

Committee debts and obligationsJ and such other audit procedures

as deemed necessary under the circumstances.

II. Audit Finding and Recommendation

A. Itemization of Expenditures

Section 434(b) (5) (A) of Title 2, United States Code

states, in part, that a political committee shall disclose the

name and address of each person to whom an expenditure in an

aggregate amount or value in excess of $200.00 within the

calendar year is made by the reporting committee, together with

the date, amount, and purpose of such operating expenditure.

A review of the Committee's expenditure records

indicated that there were 38 operating expenditures in excess of,

or aggregating in excess of $200.00, which were not itemized on

Committee disclosure reports. These expenditures totaled

$38,330.91 and represented 97% of the number and 96% of the

dollar value of operating expenditures requiring itemization.

Committee officials stated that these omissions were purely an

oversight whi~h would be corrected.

On October 4, 1984, the Committee filed amended reports disclosing these expenditures.

Recommendation

The Audit staff recommends no further action on this matter.

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