COMMITTEE REPORTING GUIDELINES
By Florida law, campaigns, committees, and electioneering communications organizations are required to disclose detailed financial records of campaign contributions and expenditures. Chapter 106, Florida Statutes, regulates campaign financing for all political committees, electioneering communications organizations, affiliated party committees, and political parties.
The laws governing campaign finance reporting and campaign financing limitations are complex. For more detail, please refer to Chapter 106, Florida Statutes, and the committee handbook.
To obtain a complete list of Campaign Filing Requirements for state committees, please navigate to the Division of Elections website for details.
WHEN TO FILE
Reports must be filed on the 10th day following the end of each calendar month from the time the committee registers, except that, if the 10th day occurs on a Saturday, Sunday, or legal holiday, the report shall be filed on the next business day that is not a Saturday, Sunday, or legal holiday.
Any political committee required to file reports with a filing officer other than the Division must file reports on the 60th day immediately preceding the primary election and bi-weekly on each Friday thereafter through and including the 4th day immediately preceding the general election, with additional reports due on the 25th and 11th days before the primary election and the general election.
A report is required even if there has been no activity during the reporting period. In those cases, you are required to file a Waiver of Report. Reports must be filed on or before the due date. It is your responsibility to ensure that reports are accurate, complete and comply with all laws and regulations.
Click here for the Political Action Committee packet.
Penalty for Late Filing
Any political committee failing to file a report on the designated due date shall be subject to a fine of $50 per day for the first three days late and, thereafter, $500 per day for each late day, not to exceed 25 percent of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, for the reports due immediately prior to the primary and general elections, the fine shall be $500 per day for each late day, not to exceed 25 percent of the total receipts or expenditures, whichever is greater, for the period covered by the late report.
WHERE TO FILE (Area, Scope, Jurisdiction)
Reports are filed with the Officer before whom the political committee registers.
Division of Elections:
- Political committees supporting or opposing statewide, legislative or multicounty candidates and/or issues file reports with the Division of Elections by means of the Electronic Filing System (EFS) and are due no later than midnight, Eastern Time, of the due date.
Supervisor of Elections:
- Political committees supporting or opposing countywide or less than countywide candidates and/or issues (except municipal) are required to file reports electronically with the Broward County Supervisor of Elections by using our Campaign Finance Portal.
Municipal Clerk:
- Political committees supporting or opposing only municipal candidates and/or issues file reports with their municipality.
Exception: Any political committee which would be required to file in two or more locations need only file with the Division. (Section 106.03(3), Fla. Stat).
Click here for Calendar of Reporting Dates.