Financial Audits

Under the Election Act, Local Elections Campaign Financing Act, and Recall and Initiative Act, the Chief Electoral Officer must periodically audit the financial affairs and accounts of individuals and organizations that participate in elections or petitions. These audits help political participants strengthen internal financial processes and support compliance with campaign finance rules.

Our Audit Process

We notify individuals and organizations being audited in writing. This notification advises the subject of the timing, objective and scope of the audit.

The Chief Electoral Officer has the authority to appoint representatives to conduct financial audits and to request or review records of a political entity.

On completion of an audit, the political entity:

• may receive recommendations on how to improve internal processes and enhance compliance,
• may be required to file a supplementary financing report to correct reporting deficiencies, and/or
• if non-compliance is identified, may be subject to further investigation and possible penalties depending on the nature of the non-compliance.