The depository reporting system was established by Section 19 of M.G.L. Chapter 55, the Massachusetts campaign finance law.

Candidates and committees in this reporting system arrange for their financial institutions to file twice-monthly reports with OCPF listing their total monthly deposits and providing detailed information about the committee's expenditures. In addition, these candidates and committees file twice-monthly reports of contribution information, and, if applicable, detailed monthly reports for any reimbursement, subvendor or credit card payments made by the committee.

These candidates and committees are also responsible for filing year-end summary reports.

Statewide (Constitutional) Offices

Governor, Lieutenant Governor, Attorney General, State Secretary, State Treasurer or State Auditor.

Legislative Offices

House and Senate.

County and District Offices

County Clerks of Court, Commissioners and Treasurers; Registers of Deeds and Probate; District Attorneys; Sheriffs and Suffolk County Clerks of the Superior and Supreme Judicial Courts.

Governor's Council

One of the eight district seats of the Executive Council.

Mayors

All mayoral candidates file in the depository system.

City Councilors in Cities with
65,000+ Populations

This includes the communities of Boston, Brockton, Cambridge, Fall River, Framingham, Lawrence, Lowell, Lynn, New Bedford, Newton, Quincy, Somerville, Springfield and Worcester.

State Party Committees

The state committees of political parties organized under M.G.L. chapter 52, section 1.

State Political Action Committees (PACs)

PACs and People's Committees.

Non-depository candidates and committees are candidates the Barnstable Assembly of Delegates, local party committees and ballot question committees

These candidates and committees file directly with OCPF.

Local party committees file an annual year-end report, with two extra reports due in years in which they support or oppose candidates on the ballot: a pre-primary report and a pre-election report.

Ballot question committees file on a slightly different schedule before and after the election.

With the exception of the depository candidates noted above, municipal candidates and committees, including local ballot question committees, file locally based on the dates of their local elections. Those reports are available from local city or town clerks or election commissions.