State law requires elections boards to audit every report filed. County elections board staff audit reports filed with that county’s elections board. The State Board of Elections has five auditors on staff, and each auditor is assigned a portfolio of filers. Each portfolio includes candidate committees, political party committees, political action committees, independent expenditure PACs, independent expenditure filers and electioneering communication filers.
Each committee is in rotation for audit, however, committees are given priority based on complaints filed with the State Board of Elections, inquiries from the media or general public, the committee’s status as closed-pending, or the death of a candidate with an open committee.