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Campaign Reports - Independent Expenditures

Each person who makes an independent expenditure which, in the aggregate, is in the amount of $5,000 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 106.071, 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: 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.

EFS HELP LINE: 850.245.6280

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. Approved software is not required in order to file electronically. Data may be entered directly into the EFS. However, 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.

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.

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.