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.
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.