(a) At the request of the Police Department, the Controller of the City and County of San Francisco shall audit for accuracy and completeness any identified financial statements submitted by a charitable organization under Section 660.3(e) of this Code, provided that charitable organizations whose financial statements indicate that the organization received less than $1,000.00 in contributions from solicitations and sales solicitations in the immediately preceding reporting period shall not be subject to such audits. When audits are performed, the Controller shall prepare reports which shall be sent to the San Francisco District Attorney and California Attorney General. The reports of the Controller shall be public documents and shall contain the Controller's findings with respect to the accuracy and completeness of each statement reviewed. The audit should be conducted with maximum efficiency in a cost-effective manner and should be as unobtrusive as possible consistent with the foregoing purposes of the audit. No employee or agent of the Controller shall divulge or make known any record or information received pursuant to this section except in furtherance of the purposes of this section.
(b) It shall be the duty of each charitable organization to keep such detailed accounts and records as shall be reasonably necessary for the Controller to conduct the audits required by this section.
(Added by Ord. 289-90, App. 8/1/90; Ord. 56-07, File No. 070090, App. 3/23/2007)