Filing Campaign Reports

Candidates

Each campaign treasurer designated by a candidate shall file regular reports of all contributions received and all expenditures made by or on behalf of such candidate. (Section 106.07, F.S.)

Where to File

Reports are filed with the officer before whom the candidate qualifies. Candidates filing reports with the Division of Elections are required to file by means of the Electronic Filing System (EFS). If the candidate's filing officer is other than the Division of Elections, contact the appropriate filing officer to find out their requirements.

Accessing the EFS

Using Internet Explorer, access the EFS at https://efs.dos.state.fl.us/Default.aspx. Each candidate is provided an identification number and initial password to gain entry. Once you log in using the initial password, you will be prompted to change it to a confidential one. You are responsible for protecting the password from disclosure. Contact the Division of Elections immediately if your password has been compromised.

A candidate should create a recovery question in case the password is lost or forgotten. Please refer to the EFS User Guide for instructions.

Creating Reports

Campaign reports must be entered, saved, reviewed and filed using the EFS. Reports will be held in pending status until the report is ready to be submitted. The Division of Elections maintains a list of approved software vendors, whose programs meet the file specifications for filing campaign reports, thereby allowing reports to be uploaded to the EFS. Instructions for uploading reports are provided in the EFS Users Guide. Software is not required to file electronically. Data may be entered directly into the EFS.

Waiver of Report

A waiver of report indicates there has been no activity in the campaign account for the reporting period (no contributions received and no expenditures made). The candidate must indicate there is no activity by filing a waiver of report using the EFS by the due date.

Submitting Reports

The candidate, campaign treasurer and each deputy treasurer will receive a personal identification number (PIN) which allows the person to submit reports using the EFS. A person's PIN will be considered the same as that person's signature on a submitted report. Each person receiving a PIN should create a recovery question in case the PIN is lost or forgotten. Please refer to the EFS User Guide for instructions.

When to File

Reports must be completed and filed through the EFS no later than 11:59 p.m., Eastern Standard Time, of the due date. If the EFS is inoperable on the due date, the report will be accepted as timely filed if filed no later than midnight of the first business day the EFS becomes operable

Reports must be filed on the 10th day following the end of each calendar quarter from the time the campaign treasurer is appointed. Following the last day of qualifying, reports must be filed on the 32nd, 18th and 4th days immediately preceding the primary election and on the 46th, 32nd, 18th and 4th days immediately preceding the general election.

Candidates must file a termination report within 90 days after the date the candidate becomes unopposed, eliminated, withdrawn or elected to office.

Special Requirements for Judicial Candidates

A candidate for retention as a justice or judge who does not intend to receive contributions or make expenditures may file a sworn statement to this effect at the time of qualifying. The candidate shall file a final report within 90 days following the general election. After filing the statement of intent, if the candidate does receive contributions or make expenditures, the candidate must immediately file a statement to this effect and begin filing reports as an opposed candidate.

Penalty for Late Filing

Any candidate failing to file a report on the designated due date shall be subject to a fine of $50 per day for the first 3 days late and, thereafter, $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, for reports immediately preceding each primary and general election, the fine shall be $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report.

For 90 day termination reports, the fine is $50 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report.

Filing Amendments

Amendments to reports that were filed after January 1, 2005, must be filed using the EFS. Amendments to reports that were filed prior to January 1, 2005, must conform to Division of Elections specifications in effect when the original reports were filed or may be amended using the EFS.

Electronic Receipts

The person submitting a report on the EFS may print an electronic receipt indicating and verifying the report was submitted to the Division of Elections. Each report filed by means of the EFS is considered to be under oath by the candidate, campaign treasurer or deputy treasurer and such persons are subject to the provisions of Chapter 106, Florida Statutes.

Political CommitteesBack

Each campaign treasurer designated by a political committee shall file regular reports of all contributions received and all expenditures made by or on behalf of such political committee. (Section 106.07, F.S.)

Where to File

Reports are filed with the officer before whom the political committee registers. Committees filing reports with the Division of Elections are required to file by means of the Electronic Filing System (EFS). If the committee's filing officer is other than the Division of Elections, contact the appropriate filing officer to find out their requirements.

Accessing the EFS

Using Internet Explorer, access the EFS at https://efs.dos.state.fl.us/Default.aspx Each chairperson is provided an identification number and initial password to gain entry. Once you log in using the initial password, you will be prompted to change it to a confidential one. You are responsible for protecting the password from disclosure. Contact the Division of Elections immediately if your password has been compromised. The chairperson should create a recovery question in case the password is lost or forgotten. Please refer to the EFS User Guide for instructions.

Creating Reports

Campaign reports must be entered, saved, reviewed and filed using the EFS. Reports will be held in pending status until the report is ready to be submitted. The Division of Elections maintains a list of approved software vendors whose programs meet the file specifications for filing campaign reports, thereby allowing reports to be uploaded to the EFS. Instructions for uploading reports are provided in the EFS User's Guide. Approved software is not required in order to file electronically. Data may be entered directly into the EFS.

Waiver of Report

A waiver of report indicates there has been no activity in the campaign account for the reporting period (no contributions received and no expenditures made). The committee must indicate that there is no activity by filing a waiver of report using the EFS by the due date.

Submitting Reports

The chairperson, campaign treasurer and each deputy treasurer will receive a personal identification number (PIN) which allows the person to submit reports using the EFS. A person's PIN will be considered the same as that person's signature on a submitted report. Each person receiving a PIN should create a recovery question in case the PIN is lost or forgotten. Please refer to the EFS User Guide for instructions.

When to File

Reports must be completed and filed through the EFS no later than 11:59 p.m., Eastern Standard Time, of the due date. If the EFS is inoperable on the due date, the report will be accepted as timely filed if filed no later than midnight of the first business day the EFS becomes operable.

Reports must be filed on the 10th day following the end of each calendar quarter from the time the campaign treasurer is appointed. Following the last day of qualifying, reports must be filed on the 32nd, 18th and 4th days immediately preceding the primary election and on the 46th, 32nd, 18th and 4th days immediately preceding the general election.

Special Election Reports

When a special election is called to fill a vacancy in office, all political committees making contributions or expenditures to influence the results of the special election shall file reports with the filing officer on the dates set by the Department of State. When an election is called for an issue to appear on the ballot at a time when no candidates are scheduled to appear on the ballot, all political committees making contributions or expenditures in support of or in opposition to such issue shall file reports on the 18th and 4th days prior to such election.

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 3 days late and, thereafter, $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, for reports immediately preceding each primary and general election, the fine shall be $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report.

Filing Amendments

Amendments to reports that were filed after January 1, 2005, must be filed using the EFS. Amendments to reports that were filed prior to January 1, 2005, must conform to Division of Elections specifications in effect when the original reports were filed or may be amended using the EFS.

Electronic Receipts

The person submitting a report on the EFS may print an electronic receipt indicating and verifying the report was submitted to the Division of Elections. Each report filed by means of the EFS is considered to be under oath by the chairperson, campaign treasurer or deputy treasurer and such persons are subject to the provisions of Chapter 106, Florida Statutes.

Committees of Continuous ExistenceBack

Each committee of continuous existence shall file regular reports with the Division of Elections at the same times and subject to the same filing conditions as established for candidate's reports. (Section 106.04, F.S.)

Where to File

Committees of continuous existence file reports with the Division of Elections and are required to file by means of the Electronic Filing System (EFS).

Accessing the EFS

Using Internet Explorer, access the EFS at: https://efs.dos.state.fl.us/Default.aspx Each chairperson is provided an identification number and initial password to gain entry. Once you log in using the initial password, you will be prompted to change it to a confidential one. You are responsible for protecting the password from disclosure. Contact the Division of Elections immediately if your password has been compromised. The chairperson should create a recovery question in case the password is lost or forgotten. Please refer to the EFS User Guide for instructions.

Creating Reports

Campaign reports must be entered, saved, reviewed and filed using the EFS. Reports will be held in pending status until the report is ready to be submitted. The Division of Elections maintains a list of approved software vendors whose programs meet the file specifications for filing campaign reports, thereby allowing reports to be uploaded to the EFS. Instructions for uploading reports are provided in the EFS User's Guide. Approved software is not required in order to file electronically. Data may be entered directly into the EFS.

Waiver of Report

A waiver of report indicates there has been no activity in the campaign account for the reporting period (no contributions received and no expenditures made). The committee must indicate that there is no activity by filing a waiver of report using the EFS by the due date.

Submitting Reports

The chairperson and campaign treasurer will receive a personal identification number (PIN) which allows the person to submit reports using the EFS. A person's PIN will be considered the same as that person's signature on a submitted report. Each person receiving a PIN should create a recovery question in case the PIN is lost or forgotten. Please refer to the EFS User Guide for instructions.

When to File

Reports must be completed and filed through the EFS no later than 11:59 p.m., Eastern Standard Time, of the due date. If the EFS is inoperable on the due date, the report will be accepted as timely filed if filed no later than midnight of the first business day the EFS becomes operable.

Reports must be filed on the 10th day following the end of each calendar quarter from the time the campaign treasurer is appointed. If the 10th day occurs on a Saturday, Sunday or legal holiday, the report must be filed on the next business day. Following the last day of qualifying, reports must be filed on the 32nd, 18th and 4th days immediately preceding the primary election and on the 46th, 32nd, 18th and 4th days immediately preceding the general election.

Special Election Reports

When a special election is called to fill a vacancy in office, all committees of continuous existence making contributions or expenditures to influence the results of the special election shall file reports with the filing officer on the dates set by the Department of State.

Penalty for Late Filing

Any committee of continuous existence failing to file a report on the designated due date shall be subject to a fine of $50 per day for the first 3 days late and, thereafter, $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report.

Filing Amendments

Amendments to reports that were filed after January 1, 2005, must be filed using the EFS. Amendments to reports that were filed prior to January 1, 2005, must conform to Division of Elections specifications in effect when the original reports were filed or may be amended using the EFS.

Electronic Receipts

The person submitting a report on the EFS may print an electronic receipt indicating and verifying the report was submitted to the Division of Elections. Each campaign report filed by means of the EFS is considered to be under oath and such persons filing the report are subject to the provisions of Chapter 106, Florida Statutes.

Party Executive CommitteesBack

The state executive committee and each county executive committee of each political party regulated by chapter 103 shall file regular reports of all contributions received and all expenditures made by such committee. Such reports shall contain the same information as do reports required of candidates… (Section 106.29, F.S.)

Where to File

Reports are filed with the officer before whom the executive committee registers. A state executive committee filing reports with the Division of Elections is required to file by means of the Electronic Filing System (EFS). If the party filing officer is other than the Division of Elections, contact the appropriate filing officer to find out their requirements.

Accessing the EFS

Using Internet Explorer, access the EFS at: https://efs.dos.state.fl.us/Default.aspx. Each chairperson is provided an identification number and initial password to gain entry. Once you log in using the initial password, you will be prompted to change it to a confidential one. You are responsible for protecting the password from disclosure. Contact the Division of Elections immediately if your password has been compromised. The chairperson should create a recovery question in case the password is lost or forgotten. Please refer to the EFS User Guide for instructions.

Creating Reports

Campaign reports must be entered, saved, reviewed and filed using the EFS. Reports will be held in pending status until the report is ready to be submitted. The Division of Elections maintains a list of approved software vendors whose programs meet the file specifications for filing campaign reports, thereby allowing reports to be uploaded to the EFS. Instructions for uploading reports are provided in the EFS User's Guide. Approved software is not required in order to file electronically. Data may be entered directly into the EFS.

Waiver of Report

A waiver of report indicates there has been no activity in the campaign account for the reporting period (no contributions received and no expenditures made). The executive committee must indicate that there is no activity by filing a waiver of report using the EFS by the due date.

Submitting Reports

The chairperson and campaign treasurer will receive a personal identification number (PIN) which allows the person to submit reports using the EFS. A person's PIN will be considered the same as that person's signature on a submitted report. Each person receiving a PIN should create a recovery question in case the PIN is lost or forgotten. Please refer to the EFS User Guide for instructions.

When to File

Reports must be completed and filed through the EFS no later than 11:59 p.m., Eastern Standard Timeof the due date. If the EFS is inoperable on the due date, the report will be accepted as timely filed if filed no later than midnight of the first business day the EFS becomes operable.

Reports must be filed on the 10th day following the end of each calendar quarter, except that, during the period from the last day for candidate qualifying until the general election, reports shall be filed on the Friday immediately preceding the primary and general elections.

Penalty for Late Filing

Any executive committee failing to file a report on the designated due date shall be subject to a fine of $1,000 for a state executive committee, and $50 for a county executive committee, per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, if an executive committee fails to file a report on the Friday immediately preceding the general election, the fine shall be $10,000 per day for each day a state executive committee is late and $500 per day for each day a county executive committee is late.

Filing Amendments

Amendments to reports that were filed after January 1, 2005, must be filed using the EFS. Amendments to reports that were filed prior to January 1, 2005, must conform to Division of Elections specifications in effect when the original reports were filed or may be amended using the EFS.

Electronic Receipts

The person submitting a report on the EFS may print an electronic receipt indicating and verifying the report was submitted to the Division of Elections. Each campaign report filed by means of the EFS is considered to be under oath and such persons filing the report are subject to the provisions of Chapter 106, Florida Statutes.

Electioneering CommunicationsBack

Organizations whose activities are limited to making expenditures for electioneering communications or accepting contributions for the purpose of making electioneering communications… shall be required to register and report contributions, including those received from committees of continuous existence, and expenditures in the same manner, at the same time, subject to the same penalties, and with the same filing officer as a political committee supporting or opposing a candidate or issue contained in the electioneering communication. (Section 106.011(1), F.S.)

Where to File

Reports are filed with the officer before whom the electioneering communication organization registers. Organizations filing reports with the Division of Elections are required to file by means of the Electronic Filing System (EFS). If the organization's filing officer is other than the Division of Elections, contact the appropriate filing officer to find out their requirements.

Accessing the EFS

Using Internet Explorer, access the EFS at: https://efs.dos.state.fl.us/Default.aspx Each chairperson is provided an identification number and initial password to gain entry. Once you log in using the initial password, you will be prompted to change it to a confidential one. You are responsible for protecting the password from disclosure. Contact the Division of Elections immediately if your password has been compromised. The chairperson should create a recovery question in case the password is lost or forgotten. Please refer to the EFS User Guide for instructions.

Creating Reports

Campaign reports must be entered, saved, reviewed and filed using the EFS. Reports will be held in pending status until the report is ready to be submitted. The Division of Elections maintains a list of approved software vendors whose programs meet the file specifications for filing campaign reports, thereby allowing reports to be uploaded to the EFS. Instructions for uploading reports are provided in the EFS User's Guide. Approved software is not required in order to file electronically. Data may be entered directly into the EFS.

Waiver of Report

A waiver of report indicates there has been no activity in the campaign account for the reporting period (no contributions received and no expenditures made). The organization must indicate that there is no activity by filing a waiver of report using the EFS by the due date.

Submitting Reports

Each chairperson, treasurer, and deputy treasurer will receive a personal identification number (PIN), which allows submission of reports using the EFS. A person's PIN will be considered the same as that person's signature on a submitted report. Each person receiving a PIN should create a recovery question in case the PIN is lost or forgotten. Please refer to the EFS User Guide for instructions.

When to File

Reports must be completed and filed through the EFS no later than 11:59 p.m., Eastern Standard Time of the due date. If the EFS is inoperable on the due date, the report will be accepted as timely filed if filed no later than midnight of the first business day the EFS becomes operable.

Reports must be filed on the 10th day following the end of each calendar quarter from the time the campaign treasurer is appointed. Following the last day of qualifying, reports must be filed on the 32nd, 18th and 4th days immediately preceding the primary election and on the 46th, 32nd, 18th and 4th days immediately preceding the general election.

Special Election Reports

When a special election is called to fill a vacancy in office, all organizations participating in the special election shall file reports with the filing officer on the dates set by the Department of State. When an election is called for an issue to appear on the ballot at a time when no candidates are scheduled to appear on the ballot, all organizations making contributions or expenditures in support of or in opposition to such issue shall file reports on the 18th and 4th days prior to such election.

Penalty for Late Filing

Any electioneering communication organization failing to file a report on the designated due date shall be subject to a fine of $50 per day for the first 3 days late and, thereafter, $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, for reports immediately preceding each primary and general election, the fine shall be $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report.

Filing Amendments

Amendments to reports that were filed after January 1, 2005, must be filed using the EFS. Amendments to reports that were filed prior to January 1, 2005, must conform to Division of Elections specifications in effect when the original reports were filed or may be amended using the EFS.

Electronic Receipts

The person submitting a report on the EFS may print an electronic receipt indicating and verifying the report was submitted to the Division of Elections. Each report filed by means of the EFS is considered to be under oath and such persons are subject to the provisions of Chapter 106, Florida Statutes.

Independent ExpendituresBack

Each person who makes an independent expenditure which, in the aggregate, is in the amount of $100 or more, shall file reports of such expenditures in the same manner, at the same time, and are subject to the same penalties as a political committee supporting such candidate or issue.. (Section 106.07, F.S.)

Where to File

Reports are filed with the officer before whom a political committee supporting or opposing a candidate or issue registers. Independent expenditures reports filed with the Division of Elections are required to file by means of the Electronic Filing System (EFS). If the filing officer is other than the Division of Elections, you must contact the appropriate filing officer to find out their requirements.

Accessing the EFS

From Internet Explorer you can access the EFS at: https://efs.dos.state.fl.us/Default.aspx Each person filing an independent expenditure is provided an identification number and initial password to gain entry. Once you log in using the initial password, you will be prompted to change it to a confidential one. You are responsible for protecting the password from disclosure. Contact the Division of Elections immediately if your password has been compromised.

Creating Reports

Campaign reports must be entered, saved, reviewed and filed using the EFS. Reports will be held in pending status until the report is ready to be submitted. The Division of Elections maintains a list of approved software vendors whose programs meet the file specifications for filing campaign reports, thereby allowing reports to be uploaded to the EFS. Instructions for uploading reports are provided in the EFS User's Guide. Approved software is not required in order to file electronically. Data may be entered directly into the EFS.

Submitting Reports

Each person eligible to submit a report will receive a PIN (personal identification number) which allows you to submit reports using the EFS. A person's PIN will be considered the same as that person's signature on a submitted report.

When to File

Reports must be completed and filed through the EFS no later than 11:59 p.m., Eastern Standard Time of the due date. If the EFS is inoperable on the due date, the report will be accepted as timely filed if filed no later than midnight of the first business day the EFS becomes operable.

Reports must be filed on the 10th day following the end of each calendar quarter from the time the campaign treasurer is appointed. Following the last day of qualifying, reports must be filed on the 32nd, 18th and 4th days immediately preceding the primary election and on the 46th, 32nd, 18th and 4th days immediately preceding the general election.

Special Election Reports

When a special election is called to fill a vacancy in office, all independent expenditures to influence the results of the special election shall file reports with the filing officer on the dates set by the Department of State. When an election is called for an issue to appear on the ballot at a time when no candidates are scheduled to appear on the ballot, all independent expenditures in support of or in opposition to such issue shall file reports on the 18th and 4th days prior to such election.

Penalty for Late Filing

Any person filing an independent expenditure failing to file a report on the designated due date shall be subject to a fine of $50 per day for the first 3 days late and, thereafter, $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, for the reports immediately preceding each primary and general election, the fine shall be $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report.

Filing Amendments

Amendments to reports that were filed after January 1, 2005, must be filed using the EFS. Amendments to reports that were filed prior to January 1, 2005, must conform to Division of Elections specifications in effect when the original reports were filed or may be amended using the EFS.

Electronic Receipts

The person submitting a report on the EFS may print an electronic receipt indicating and verifying the report was submitted to the Division of Elections. Each report filed by means of the EFS is considered to be under oath and such persons submitting the report are subject to the provisions of Chapter 106, Florida Statutes.

Software VendorsBack

Approved for Electronic Filing Requirements - Revised 05/11