Establishment of a Professional Expense Committee and Checking Account; Recordkeeping
San Diego Municipal Code § 27.2966
in effect§27.2966 Establishment of a Professional Expense Committee and Checking Account; Recordkeeping
(a) A City Official or candidate who raises professional expense funds shall deposit the funds in, and expend the funds from, a professional expense checking account that is separate from any other bank account held by the City Official or candidate. The checking account shall be established at a bank or other financial institution with an office or branch in the state of California.
(b) The City Official or candidate shall establish a professional expense committee for the professional expense checking account by filing a Statement of Organization with the Secretary of State and the City Clerk pursuant to California Government Code section 84101. The Statement of Organization shall contain a description of the specific audit or civil, criminal, or administrative proceeding or proceedings for which the professional expense committee is established, and shall be amended pursuant to Government Code section 84103 as audits or proceedings are either resolved or initiated. The words “Legal Defense Fund” and the City Official’s or candidate’s name shall be included in the name of the professional expense committee.
(c) The City Official or candidate, and the treasurer of the professional expense committee, are subject to the recordkeeping requirements set forth in title 2, section 18401of the California Code of Regulations, and shall keep separate detailed accounts, records, bills, and receipts for each audit and legal proceeding specified in the Statement of Organization filed pursuant to subsection (a), including documentation substantiating the basis for each expenditure made with professional expense funds.
(d) The records required by section 27.2966(c) shall be kept by the City Official, candidate, or treasurer for a period of four years following the date that the campaign statement to which they relate is filed.
(Amended 9-12-2000 by O-18846 N.S.)
(Repealed and added 9-7-2004 by O-19317 N.S.; effective 1-5-2005.)
(Retitled and amended 10-27-2008 by O-19795; effective 1-1-2009.)
(Amended 11-25-2014 by O-20439 N.S.; effective 1-1-2015.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter02/Ch02Art07Division29.pdf#page=37Fetched: 10/28/2026