Campaign Statements and Audits

Sacramento City Code tit. 2, ch. 2.14, art. VI

in effect

Sacramento City Code § 2.14.260 City supplemental statements and forms.

2.14.260 City supplemental statements and forms. All city supplemental statements and forms required to be filed with the city clerk pursuant to this chapter and Chapter 2.13 shall be on a form prescribed by the city clerk and shall be signed under penalty of perjury. (Ord. 2005-071 § 11; Ord. 2003-046 § 1)

Sacramento City Code § 2.14.270 City supplemental post-election statement.

2.14.270 City supplemental post-election statement. A. Within five days after the last day of an election period for city elective office, each candidate shall file with the city clerk a city supplemental post-election statement. The city supplemental post-election statement required by this section shall include all information current up through the last day of the election period and shall report information per election to date. Each candidate shall file at the same time a copy of the statement on a computer diskette or other electronic media in a format prescribed by the city clerk, provided that the clerk has prescribed the format at least sixty (60) days before the statement is due. If no format has been prescribed in a timely manner, the candidate shall file the statement in a format suitable for electronic scanning. B. This section shall apply only to persons who qualify as a committee under Section 82013 of the Political Reform Act. (Ord. 2005-071 § 12; Ord. 2003-046 § 1)

Sacramento City Code § 2.14.280 Duties of treasurers and candidates.

2.14.280 Duties of treasurers and candidates. A. All city supplemental statements and forms filed under this chapter shall be signed under penalty of perjury and certified by both the candidate and the campaign treasurer. The certification shall state that the candidate and the campaign treasurer have used all reasonable diligence in preparing the city supplemental statements and forms, and that to the best of their knowledge it is true and complete. B. A campaign treasurer to comply with his or her duties with respect to the preparation of city supplemental statements and forms shall: 1. Establish a system of record keeping sufficient to ensure that receipts and expenditures are recorded promptly and accurately; 2. Either maintain the records personally or monitor such record keeping by others; 3. Take steps to ensure that all requirements of this chapter concerning the receipt and expenditure of funds and the reporting of such funds are complied with; 4. Either prepare city supplemental statements and forms personally or review with care the city supplemental statements and forms and underlying records prepared by others; 5. Correct any inaccuracies or omissions in city supplemental statements and forms of which the treasurer knows, and cause to be checked and, if necessary, corrected, any information in city supplemental statements and forms which a person of reasonable prudence would question based on all the surrounding circumstances of which the treasurer is aware or should be aware by reason of his or her duties under this chapter. C. A candidate to comply with his or her duties with respect to the preparation of city supplemental statements and forms shall: 1. Ascertain whether the treasurer is exercising all reasonable diligence in the performance of his or her duties, including those duties specified under subsection B of this section; 2. Take whatever steps are necessary to replace the treasurer, or raise the treasurers performance to required standards, if the candidate knows or has reason to know that the treasurer is not exercising all reasonable diligence in the performance of his or her duties; 3. Review with care the city supplemental statements and forms prepared for filing by the treasurer; 4. Correct any inaccuracies and omissions in city supplemental statements and forms of which the candidate knows, and cause to be checked and, if necessary, corrected, any information in city supplemental statements and forms which a person of reasonable prudence would question based on all the surrounding circumstances of which the candidate is aware or should be aware by reason of his or her duties under this chapter; and 5. Perform with due care any other tasks assumed in connection with the raising, spending or recording of campaign funds insofar as such tasks relate to the accuracy of information entered on city supplemental statements and forms. (Ord. 2005-071 § 13; Ord. 2003-046 § 1)

Sacramento City Code § 2.14.290 Duties of the city clerk with respect to city supplemental statements and forms.

2.14.290 Duties of the city clerk with respect to city supplemental statements and forms. A. It shall be the duty of the city clerk to determine whether required city supplemental statements and forms have been filed. In order to fulfill this duty, if the city clerk is aware that a candidate has an obligation to file a city supplemental statement or forms and has failed to do so, the city clerk shall notify the candidate of the obligation to file a city supplemental statement or form. In determining whether required documents have been filed, the city clerk shall not be required to conduct any investigation to determine whether or not a candidate has an obligation to file a city supplemental statement or form. B. It shall be the duty of the city clerk to determine whether city supplemental statements and forms filed conform on their face with the requirements of this chapter. The city clerk, in determining whether city supplemental statements and forms conform on their face with the requirements of this chapter, shall not be required to seek or obtain information to verify entries on a city supplemental statement or form. 1. The city clerk, in determining whether city supplemental statements and forms conform on their face with the requirements of this chapter, shall review: a. All statements and forms to determine whether they contain the full name, residential and business addresses and phone number of the candidate and the campaign treasurer; b. All statements and forms to determine whether they have been signed, dated and verified by the candidate and the campaign treasurer; c. All statements and forms to determine whether they are legible and printed in ink or typewritten so that reasonable reproductions can be made; d. All statements and forms to determine whether beginning and closing dates for the statement or form which are prescribed by law are accurate; e. All statements and forms to determine whether the following information is contained in the statement or form: i. The total amount of contributions received during the period and the cumulative total amount of contributions, ii. The total amount of campaign expenditures made during the period and the cumulative total amount of campaign expenditures, iii. The total amount of contributions received from persons who have given one hundred dollars ($100.00) or more, iv. The total amount of contributions received from persons who have given less than one hundred dollars ($100.00), v. The total amount of campaign expenditures of one hundred dollars ($100.00) or more, vi. The total amount of campaign expenditures under one hundred dollars ($100.00), vii. The total amount of accrued expenses of one hundred dollars ($100.00) or more, viii. The total amount of accrued expenses of less than one hundred dollars ($100.00), ix. The balance of cash and cash equivalents on hand at the beginning and end of the period, x. For each person listed as contributor or lender of a cumulative amount of one hundred dollars ($100.00) or more, the complete name, address, occupation and employer, if any (or name of business, if described as self-employed), cumulative amount contributed, date and amount of contribution or loan, xi. For each recipient committee listed as a contributor or lender of a cumulative amount of one hundred dollars ($100.00) or more, in addition to the information specified in subsection (10) above, the identification number assigned to the committee by the secretary of state or the full name and address of the treasurer of the committee, xii. The following information must be provided for campaign expenditures of one hundred dollars ($100.00) or more during the period: the complete name of the payee, the address, the amount of each expenditure, a brief description of the consideration for which the campaign expenditure was made and, if the statement or form indicates a person other than the payee provided the consideration, the complete name and address of the person providing the consideration, xiii. The following information must be provided for accrued expenses of one hundred dollars ($100.00) or more during the period: the complete name of the payee, the address, the amount of each expenditure, a brief description of the consideration for which the campaign expenditure was made and, if the statement or form indicates a person other than the payee provided the consideration, the complete name and address of the person providing the consideration, xiv. For each committee listed as a recipient of a campaign expenditure of one hundred dollars ($100.00) or more, in addition to the information specified in subsection (e)(x) of this section, the identification number assigned to the committee by the secretary of state or the full name and address of the treasurer of the committee, and xv. The information required by subsection A of Section 2.13.140; f. All statements and forms to determine whether there are no gross or readily apparent errors in arithmetic calculations. C. It shall be the duty of the city clerk to accept for filing any city supplemental statement or form which this chapter requires to be filed. In those cases where the city clerk discovers in his or her review of city supplemental statements and forms that a candidate has filed an incorrect, incomplete or illegible statement or form, or a statement or form which cannot be reproduced, he or she shall make reasonable efforts to notify the candidate of the error or omission. No notification is required in those cases in which the errors or omissions are minor ones which do not recur throughout the statement. An error or omission is minor if it does not result in omission of the amount of an individual contribution or expenditure. An error or omission in connection with the identification of a donor or intermediary is minor if such persons is identified by name and either street address, occupation, employer or principal place of business. An error or omission in connection with the identification of the recipient of an expenditure or person providing consideration for an expenditure is minor if such person is identified by name. D. Notwithstanding the provisions relating to minor errors or omissions set forth in subsection C of this section, a contribution of one hundred dollars ($100.00) or more shall not qualify for purposes of receiving funds from the Campaign Reform Fund pursuant to Sections 2.14.130 and 2.14.140 unless the candidate's city supplemental statements and forms include the following information with respect to each such contribution: the complete name, address, occupation, and employer, if any (or name of business, if self-employed), of the donor or intermediary. (Ord. 2005-071 § 14; Ord. 2003-046 § 1)

Sacramento City Code § 2.14.300 Audits.

2.14.300 Audits. A. The director of the department of finance or his or her authorized representative may make, or have made, investigations or audits with respect to any city supplemental statements and forms required by this chapter, or any campaign accounts for either city or noncity elective office maintained by any candidate, at any time between the last day for filing a nomination papers for a city office and one year following the date of the election in which a candidate is elected to that city office. B. Each candidate who receives money from the Campaign Reform Fund shall be subject to audit. C. Any candidate whose city supplemental statements and forms are subject to an investigation or audit by the director of the department of finance or authorized representative shall provide the director of the department of finance or authorized representative with all financial records, documents and any other information or material requested by the director of the department of finance or authorized representative. (Ord. 2005-071 § 15; Ord. 2003-046 § 1)

Sacramento City Code § 2.14.310 Operative date.

2.14.310 Operative date. The provisions of this chapter shall apply to elections for the office of city council member commencing with city elections, if any, to be held in 2004. The provisions of this chapter shall apply to elections for the office of mayor commencing with city elections, if any, to be held in 2008. (Ord. 2003-046 § 1)

Sacramento City Code § 2.14.320 Periodic review.

2.14.320 Periodic review. A. Except as provided in subsection E of this section, the expenditure limitations set forth in Section 2.14.050 of Article III of this chapter shall be adjusted in the first quarter of every odd-numbered year to reflect any increase or decrease in the cost of living over the previous two-year period, as shown by the Bureau of Labor Statistics Consumer Price Index for All Urban Consumers (CPI-U). Such adjustments shall be rounded off to the nearest thousand dollars. B. Except as provided in subsection E of this section, the matching public fund amounts set forth in Section 2.14.140 of Article IV of this chapter shall be adjusted in the first quarter of every odd-numbered year so that the maximum funds made available in a council race is equal to forty (40) percent of the expenditure limitations, as adjusted under subsection A of this section, and the maximum funds made available in a mayoral race is equal to twenty (20) percent of the expenditure limitations, as adjusted under subsection A of this section. C. Except as provided in subsection E of this section, no later than March 31st of each odd-numbered year, the city clerk shall bring forth to the city council an ordinance amending the expenditure limitation amounts set forth in Section 2.14.050 of Article III of this chapter and the matching public fund amounts set forth in Section 2.14.140 of Article IV of this chapter to reflect the increase or decrease in the CPI-U pursuant to this section. D. In addition to, or in lieu of, the cost of living adjustments provided for in subsections A and B of this section, the city council may adjust the expenditure limits and matching public funds amounts set forth in this chapter at any time and in the amounts that it determines to be appropriate. E. The expenditure limitation amounts set forth in Section 2.14.050 of Article III of this chapter and the matching public fund amounts set forth in Section 2.14.140 of Article IV of this chapter shall not be adjusted to reflect any increase or decrease in the cost of living over the previous two-year period as provided in this section in any budget year in which funds for public funding of campaigns are not included in the Campaign Reform Budget Unit. (Ord. 2009-020 § 8; Ord. 2005-071 § 16: 3Ord. 2003-046 § 1)

Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-1684Fetched: 10/24/2026