Audit of the State Election Campaign Fund - Office of Campaign and Political Finance

This is a state audit of the public fund that gives limited campaign 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 requires the State Auditor to review this fund after years with statewide elections and publish a report by April 1 of the following year.

“The state auditor shall conduct a post-audit of all accounts and transactions involving the state election campaign fund for any year in which elections are held for statewide elective office and . . . publish a report of any post-audit required by this section on or before April 1 of the year following any year in which elections are held for statewide elective office.”

The fund uses voluntary taxpayer check-off contributions, so the public has an interest in whether the money is tracked accurately and paid out properly.

“Its main funding source is voluntary taxpayer check-off contributions on state income tax returns.”

If you contribute through your state tax return, this audit helps show whether that public campaign-finance money was handled according to the rules.

“The SECF’s principal source of revenue is voluntary contributions by individuals filing state income tax returns.”

The audit found that disbursements, receipts, refunds, and follow-up on the prior issue met the audit objectives.

“Below is a list of our audit objectives, indicating each question we intended our audit to answer; the conclusion we reached regarding each objective; and, if applicable, where each objective is discussed in the audit findings.”

The fund continues for future statewide elections, and OCPF said it expects to administer it again in 2022.

“We look forward to the next statewide election in 2022 and the continued efficient administration of the SECF.”

This report is significant because the earlier fund-balance accuracy problem was fixed, and the current audit found the fund’s 2018 activity complied with the reviewed requirements.

“This issue has been resolved.”

SECF means State Election Campaign Fund; OCPF is the Office of Campaign and Political Finance, which checks whether candidates qualify and handles public-financing disbursements under state rules.

“The Office of Campaign and Political Finance (OCPF) is responsible for certifying qualifying candidates and disbursing amounts from the fund based on state laws and regulations.”