Who has to report
Federal candidates, party committees and political action committees file periodic reports with the Federal Election Commission covering receipts, disbursements, cash on hand and debts. Reports are public and searchable, and the filing calendar is fixed — quarterly or monthly, with additional pre-election and post-election reports.
State and local candidates file with state authorities under separate rules. Thresholds, categories and deadlines differ by state, so a federal filing and a state filing for the same election are not directly comparable.
