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 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 Candidates for instructions.
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. Software is not required 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 Users Guide.
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.
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.
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.
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.
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.