Audit of the State Election Campaign Fund - Office of Campaign and Political Finance (March 31, 2023)
March 31, 2023 · State Election Campaign Fund Office of Campaign and Political Finance · Read the full official report on mass.gov ↗
Published March 31, 2023 Audit covers January 1, 2022 – December 31, 2022 Under Diana DiZoglio · 2023–present
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“Our audit revealed no significant issues that must be reported under generally accepted auditing standards.”
Read the plain-English breakdown
This report reviews the State Election Campaign Fund, which gives limited public money to eligible candidates running for statewide office in Massachusetts.
“The SECF provides limited public financing to eligible candidates seeking statewide elective offices.”
State law required the State Auditor to review the fund's accounts and transactions for the 2022 statewide election.
“In accordance with Section 42C of Chapter 10 of the Massachusetts General Laws, the Office of the State Auditor has conducted an audit of the State Election Campaign Fund (SECF) accounts and transactions for the 2022 statewide election.”
The fund is mainly supported by voluntary taxpayer check-off contributions, so the public has an interest in whether the money is handled correctly.
“Its main funding source is voluntary taxpayer check-off contributions on state income tax returns.”
If you are a Massachusetts taxpayer or voter, this tells you that the 2022 public campaign-finance money reviewed by auditors was recorded, distributed, and refunded as required.
“Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.”
The auditors concluded that the fund complied with the rules they tested.
“Our audit revealed no significant instances of noncompliance that must be reported under generally accepted government auditing standards.”
The remaining money stays in the fund and is available for the next statewide election cycle noted in the report.
“As of December 31, 2022, the SECF had a balance of $517,461 for use in the 2026 statewide election (see Appendix C).”
The fund paid out $530,270 in public financing to qualifying candidates in the 2022 statewide election, and auditors did not find significant problems with that activity.
“For the 2022 statewide election, the SECF distributed $530,270 to qualifying candidates seeking the office of Lieutenant Governor or Attorney General, as detailed later in this section.”
SECF means the State Election Campaign Fund; OCPF means the Office of Campaign and Political Finance; MMARS is the state's accounting system used to track the money.
“The SECF is processed in MMARS using DOR’s monthly investment income information.”
What the Auditor checked
- Complied Were all disbursements from the SECF for the 2022 statewide election made in compliance with Sections 1A through 8 of Chapter 55C of the General Laws?
- Complied Were receipts and disbursements recorded accurately in MMARS and in accordance with the Office of the Comptroller of the Commonwealth’s (CTR’s) policies?
- Complied Were any unused funds refunded to the SECF in accordance with Section 9 of Chapter 55C of the General Laws?
More audits of this entity
Other Office of the State Auditor reports on State Election Campaign Fund Office of Campaign and Political Finance .
- Audit of the State Election Campaign Fund - Office of Campaign and Political FinanceState Agency / Office · April 1, 2019
- State Election Campaign Fund Office of Campaign and Political FinanceState Agency / Office · April 1, 2015