There are two types of audits authorized by the campaign finance statutes. One type of audit is a full audit of a candidate's campaign account for a particular election. The other is an audit of a candidate's unitemized contributions for a particular reporting period.
Candidates subject to a full campaign audit for a particular election are as follows:
- Each gubernatorial candidate that receives more than 10% of the vote in the general election
- Each candidate for general assembly selected by a random draw by district. Districts will be randomly drawn until approximately 2% of all candidates for the general assembly have been selected.
- One candidate each from the supreme court, court of appeals and court of criminal appeals elections drawn randomly.
Candidates are subject to an audit of their unitemized contributions for a particular reporting period if their unitemized contributions for the reporting period meet the following requirements:
- The candidate's unitemized contributions for the reporting period exceed $5,000
- The unitemized contributions for the reporting period exceed 30% of the candidate's total contributions.