The campaign finance law permits the Commission to conduct an audit of any political committee.The Commission generally conducts such audits when a committee appears not to have met the threshold requirements for substantial compliance. [2 U.S.C. §438(b)] The audit determines whether the committee complied with the limitations, prohibitions and disclosure requirements of the Federal Election Campaign Act. In addition, the Commission is required by law to audit presidential campaigns and convention committees that accept public funds..
Three types of committees are audited:
- Authorized Committees (Committees Authorized by Candidates),
- Unauthorized Committees, and
- Title 26 Audit Reports (Presidential Campaigns and Convention Committees that accept public funds.)
To see audit reports follow one of these links:
Committees Authorized by Candidates are the principal campaign committees or any other political committees authorized by:
- candidates for nomination or election to the US House of Representatives or the US Senate, or
- candidates for President who are not financed by public funds.
Unauthorized Committees are committees that are not authorized by a candidate. They include Party Committees, Political Action Committees (PACs), and Separate Segregated Funds (PACs connected to labor organizations, corporations, trade/membership associations, or cooperatives).
Federal law requires the Commission to audit every political committee established by a candidate who received public funds and every presidential nominating convention committee that received public funds. The audit determines whether the committee used the public funds in accordance with the law, and whether the committee otherwise complied with the limitations, prohibitions, and disclosure requirements of the election law. [26 U.S.C. §§9007(a); 9008(g); 9038(a).] The law also requires the Commission to audit Host Committees (local organizations whose principle objective is the encouragement of commerce in the city where a national nominating convention is held. [11 CFR 9008.54]
This is a search tool for Final Audit Reports approved by the Commission since inception. The search can be based on information about the audited committee (Name, FEC ID Number, Type, Election Cycle) or the issues covered in the report.
The material in this brochure provides an overview of the audit process and offers answers to frequently asked questions about the Federal Election Commission audit process. By answering these questions, the Commission hopes to help committees and the general public understand the basics of the process and what to expect when audited.