| Organization: | Office of the State Auditor |
|---|---|
| Date published: | March 31, 2023 |
Executive Summary
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.1 The SECF provides limited public financing to eligible candidates seeking statewide elective offices.2 Its main funding source is voluntary taxpayer check-off contributions on state income tax returns. The Office of Campaign and Political Finance is responsible for certifying qualifying candidates and disbursing amounts from the SECF based on state laws and regulations. The objectives of our audit were to determine the following:
- whether all disbursements from the SECF for the 2022 statewide election were made in compliance with Sections 1A through 8 of Chapter 55C of the General Laws,
- whether receipts and disbursements were recorded accurately in the Massachusetts Management Accounting and Reporting System and were in accordance with the Office of the Comptroller of the Commonwealth’s policies, and
- whether any unused funds were refunded to the SECF in accordance with Section 9 of Chapter 55C of the General Laws.
Our audit revealed no significant issues that must be reported under generally accepted auditing standards.
1. Generally accepted government auditing standards require that audit organizations be free from organizational impairments to independence with respect to the entities they audit. For this reason, the accounts and transactions of candidates for State Auditor were not the subject of our review. However, in accordance with Section 42C of Chapter 10 of the General Laws, the Office of the Comptroller of the Commonwealth, an independent governing body, conducted an audit of those accounts and transactions. On March 15, 2023, the Office of the Comptroller of the Commonwealth issued a letter to the director of the Office of Campaign and Political Finance regarding its audit of activity in the SECF regarding six candidates for State Auditor for the 2022 primary and general elections (See Appendix A).
2. Chapter 55C of the General Laws states that candidates for statewide elective office who agree to abide by certain statutory expenditure limits and who submit qualified contributions in the minimum amounts established by law are eligible for limited public financing. This law also regulates the distribution; accounting; and, in certain cases, repayment of public funds by candidates. Section 4 of Title 970 of the Code of Massachusetts Regulations governs certain procedures a candidate must follow to have their name appear on the ballot and to qualify for public funds.