D.C. Mun. Regs. r. 3-3404
With the exception of Fair Elections Program Reports of Receipts and Expenditures, the Report Analysis and Audit Division (Audit Division) of the Office of Campaign Finance shall conduct Desk Reviews of each Report of Receipt and Expenditure filed with the Agency to ensure the accurate reporting of financial activity, as shown by the following:
At the conclusion of the Desk Review, the Audit Division will issue a Request for Additional Information (RFAI) letter to each filer whose Report of Receipts and Expenditures was found to contain errors or discrepancies. The RFAI will detail the errors and discrepancies noted during the Desk Review, and will require the filer to respond within fifteen (15) calendar days and provide corrections or file an amended report.
In addition, the Audit Division may conduct full field audits and periodic random field audits of the receipts, disbursements, and debts and obligations of candidates, political committees, political action committees, independent expenditure committees, and constituent-service and statehood fund programs.
Full Field Audits may be initiated as follows:
Periodic Random Field Audits will be conducted as follows:
The Audit Division must notify the Treasurer of the committee selected for audit in writing of the audit, and request the delivery to OCF by a date certain within fifteen (15) calendar days for periodic random field audits, or within thirty (30) calendar days for full field audits, of the issuance of the letter, of all underlying documentation, including bank statements and records, copies of deposit slips, contributor checks and cards, credit card documentation (including merchant statements), invoices, and loan documents supporting each and every transaction reported during the coverage period.
Upon receipt of all financial records, the audit field work shall commence and include the review of all disclosure reports for completeness and mathematical accuracy, the reconciliation of bank account records to the disclosure reports filed, and such other audit procedures as deemed necessary.
Once the field work is completed, the Audit Division shall issue a Draft Audit Report, with Findings and Recommendations, and require the submission of a written response, amended report, and/or additional documentation by the committee within thirty (30) calendar days or less after receipt of the Report.
The Audit Report will be released and made available to the public following the receipt and review of the committee response for compliance with all outstanding issues.
In the event of the failure to provide committee records or to respond to the Draft Audit Report, in whole or in part, or to any other request of the Audit Division, including the Request for Additional Information, the Audit Division will refer the failure to comply to the OCF General Counsel for the initiation of the enforcement process pursuant to § 3700 of this title.
It is the policy of the Board of Elections that extensions of time to take action required within a period of time under this chapter will not be routinely granted, without a demonstration that good cause exists for such a request, and the extension shall not exceed fifteen (15) days.
During the period of any audit under this chapter, the committee must continue to file any reports of receipts and expenditures which may become due.
Except as provided under this chapter, the Fair Elections Division shall conduct desk reviews and audits of each Fair Elections Program R&E Reports filed with the Office of Campaign Finance in accordance with Chapter 43 of this title.
D.C. Mun. Regs. r. 3-3404