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Primary Finance Expenditure and Reporting Guidelines

• Overview
• Statistics
• Payable Expenses
• Non-Payable Items
• Supporting Documentation
• Primary Finance Dates to Remember
• Final Primary Election Cost Report Checklist

Overview

The Secretary of State initially distributes funding to the county chairs, county election officers and voting system vendors based on estimated primary election costs. Seventy-five (75%) of the approved estimated cost is advanced to county chairs and county election officers.  Estimates are submitted for both the primary and runoff elections, if applicable. After the primary and runoff, a Final Cost Report (FCR) detailing actual costs must be submitted to the SOS. The net difference between the final costs and revenue received prior to the election (i.e., estimate payments and filing fees) will result in either another payment being issued by the state or funds will be due back to the state. Primary/Runoff estimates and FCRs must be submitted via the Online Primary Finance System prescribed by the Secretary of State. If you do not have your user ID and password or otherwise need assistance, please email the Election Funds Management team or call 800-252-2216 (option 3 for Election Funds Management).

Statistics

The following is a line by line description of the statistics for the primary and runoff elections.

While the county chair is required to report these statistics via the SOS online primary finance system, the custodian of election records has these figures on hand. If necessary, county chair should contact the county election officer for the data.

• Voter Turnout – Voter turnout for the primary and runoff elections. If you do not know the turnout, contact your County Election Officer. If you conducted a joint primary, the county election officer must combine the turnout for each joint primary precinct for both parties.
• Polling Places – Number of polling locations used in your party’s election. A consolidated precinct is considered a single precinct and is counted as one polling place. The number of election judges for a primary and runoff should equal to the number of polling place locations.
• Precincts – Total number of precincts designated by the county commissioner’s court. Again, if you do not know this number, contact your County Election Officer.
• Polling Places Shared – Shared number of physical polling locations in which another party holds a primary election in the same building.
• Public Building Used – Number of Election Day polling locations used by the party that are owned by a political subdivision. A political subdivision is defined for this section as a tax supported entity. As a reminder, state law prohibits the payment of any charges for the use of a public building that is normally open on Election Day (1 TAC §81.133 (a) and Tx. Elec. Code §43.003).
• Early Voting Stations – Total number of early voting locations used by the County Election Officer.
• Ballots Ordered – Total number of ballots ordered for the primary and runoff primary elections (exclude test and sample ballots).
• Election Kits Ordered – Total number of election kits ordered (exclude the early voting kits).
• Joint Primary - Indicate “Yes” or “No.” Keep in mind sharing polling locations and/or equipment does not necessarily qualify as an “official” joint primary. For example, you did not have an official joint primary election if a joint resolution was not passed by the county’s commissioner’s court.
• Contracting with the County – Indicate “Yes” or “No.”
• Tabulation Method – Indicate “Hand Count’ or “Electronic”.

Payable Expenses

Note: These expenses may be contracted or non-contracted. If performed or provided per an election services contract by the county election officer, the county election officer will be required to submit the costs via the SOS online primary finance system.

*If services or items were performed or provided by a vendor, neither county chair nor county election officer should enter these costs into the online primary finance system. These expenses will be reported to SOS by the vendor and SOS will pay vendors directly. If an item is non-contracted, 5% of the expense will be calculated to be paid to the county chair as chair compensation. If an item is contracted, 10% of the expense will be calculated to be paid to the county as a general supervision fee.

• B 1. Printing* – The cost of printing balloting material. Balloting material is any paper product, printed with candidate names, used in a polling place location.
• B 2. Voting Systems Programming* – The cost of programming and testing electronic voting equipment, including optical scan systems, AutoMarks, Direct Recording Electronic Devices (DRE’s) and ePollbooks.
• B 3. Logic and Accuracy Testing Advertisement - The cost of publishing legal notices for testing of the electronic voting system. Primary funds may not be used to purchase publication space for any other notices such as location of polling places not specifically required by the Election Code.

Note: Section 172.1112(a), in conjunction with 4.003(b) of the Texas Election Code does not require that a “notice of election” for the primary or runoff be published in a newspaper. These notices are required to be posted on a bulletin board used for posting notice of meetings of the commissioner’s court. Accordingly, primary funds may not be used to publish these notices in your local newspaper.

• B 4. Tech Support* – Vendor or County technical support required for Election Day processing, or Vendor site support or technical support other than programming or statutorily required testing.
• B 5. Election Kits* – Non–ballot election materials given to all Election Day polling locations. These materials include but are not limited to: election kits, required party stamps, distance signs, indelible markers, tape, pens, and office supplies. The cost of precinct convention supplies and materials may not be paid with primary funds. Do not include early voting election kits.
• B 6. Rental of County Owned Equipment – (e.g. DRE’s, control booths, tabulators, etc.) The cost of renting county owned electronic voting system election equipment. The county may not charge rent for the use of voting booths, ballot boxes or ePollbooks. The rental rate per unit of equipment is limited to $5.00 by the Election Code §123.033 and restated in TAC §81.130.
• B 7. Rental of Non–county Owned Equipment* – (e.g. DRE’s, control booths, tabulators, etc.) The cost of renting non–county owned electronic voting system election equipment. The rental rates of equipment not owned by the county are not limited by the Election Code §123.033 or TAC §81.130, but must be approved by SOS prior to acquisition.
• B 8. Preparation and Transportation of Voting Booths and/or Delivery of Machines – The cost for preparing and transporting election equipment for Election Day polling locations and central counting station. If the election judge picked up the equipment and transported it to the polling place, this should be included in the $25.00 pickup and delivery fee and is reported in B11.
• B 9. Polling Place Rental – The cost and number of polling places rented. As stated earlier, open public buildings must be supplied free of charge. No charges may be made for custodial services or utilities in open public buildings before, during or after business hours on Election Day.
• B 10. Precinct Workers – The number of election workers and the total amount paid up to $12.00 per hour. Election Day Judges and Clerks are required to complete training, which is offered through The State of Texas Online Poll Worker Training Program. Except as provided by the Texas Administrative Code, a judge or clerk may be paid only for the actual time spent on election duties performed in the polling place or central counting station (TAC §81.120 (c)).
• B 11. Pickup and Delivery Fee – The number of election judges × the delivery fee. The delivery fee may not exceed $25.00 (TAC §81.120 (f)). The number of fees to be paid may not be greater than the number of polling places plus one additional fee for the early voting ballot board judge. If two workers will be handling this task and both wish to be compensated, the $25.00 fee must be split and half paid to each individual.
• B 12. Central Counting Station Manager – The central counting station manager, hourly rate, and the total amount paid. The central counting station manager may be compensated at a greater rate than $12.00 per hour, but costs may not exceed those paid to county staff for comparable work. Definition of central counting station manager is in Section 127.002 of the Texas Election Code.
• B 13. Tabulation Supervisor – The tabulation supervisor, hourly rate, and the total amount paid. The tabulation supervisor may be compensated at a greater rate than $12.00 per hour, but costs may not exceed those paid to county staff for comparable work. Definition of tabulation supervisor manager is in Section 127.003 of the Texas Election Code.
• B 14. Assistants to the Tabulation Supervisor – The number of assistants, hourly rate, and the total amount paid. The assistant tabulation supervisor may be compensated at a greater rate than $12.00 per hour, but costs may not exceed those paid to county staff for comparable work. Definition of assistants to the tabulation supervisor is in Section 127.004 of the Texas Election Code.
• B 15. Central Counting Station Judges and Clerks – The number of judges and clerks and the total amount paid. The Texas Election Code provides that the hourly compensation for the presiding judge and clerks at central counting station are paid at the same rate as paid to precinct election workers, which is up to $12.00. Definitions of central counting station presiding judge and clerks are included in Sections 127.005 and 127.006 of the Texas Election Code.
• B 16. Early Voting Ballot Board Personnel – Number of workers and the total amount paid. The ballot board is the group of workers who verify, prepare, and count early voting ballots. Members of the board, including the presiding judge, may receive compensation at $12.00 and they must attend election school training (TAC §81.120 (a)). The early voting ballot board judge may receive a delivery fee of $25.00, which is included in line B11. The persons who conduct early voting by mail and by personal appearance are selected and paid by the county.
• B 17. Provisional and Late Board Personnel – Number of workers and the total amount paid. If the early voting ballot board reconvenes to process provisional and late ballots and the ballots are counted by automatic tabulating equipment, the central counting station personnel must also reconvene to tabulate election results in accordance with Subchapter F, Chapter 87 of the Texas Election Code. The cost for the reconvening early voting ballot board who will process provisional and late ballots is paid from primary funds at the same rate as that paid to precinct election workers as described in B10.
• B 18. Supplies* – The cost of any supplies required for the conduct of the election that would not be considered administrative costs and are not part of the Election Kits.
• B 19. Communication – Communication costs at the polling location, e.g. go-phones, internet connectivity, etc.
• B 20. Postage – Postage necessary for the conduct of the election, such as the mailing of election worker compensation checks.
• B 21. Legal Fees – Legal fees related to a candidate’s name on the ballot. Refer to 1 TAC §81.134 for guidance regarding legal fees due to litigation pertaining to the conduct of the election. Must be submitted to SOS for approval within 30 days of receipt of service of process.
• B 22. Security – Security costs for polling location or central counting station.
• B 23. Other Primary Costs – The cost of any Election Day or Election Day preparatory expenses which do not fit in the aforementioned categories. This category shall be used sparingly and every effort should be made to report costs in one of the prescribed categories. For example, county overtime spent in the warehouse preparing equipment for transportation should be reported in B8. Similarly, county overtime spent maintaining and troubleshooting the equipment in preparation for and on Election Day should be reported in B4.
• Contract Administrative Fee – The cost of the County Election Services Contract administrative fee. This applies to the county parties that contract with the county election officer. The administrative fee can be up to 10% of the contracted items.

Administrative Costs

Please review 1 TAC §81. 123 for the administrative costs caps applicable to your county.

• C 1. Office Rent – The cost of renting necessary office space. A copy of the signed office lease and three competitive bids must be attached to the Final Primary Election Cost Report. (Note: If the party maintains a lease, unrelated to the conduct of the primary, the cost of that lease will not be reimbursed in excess of 30% of the rental cost by the state as a primary expense.) Please review 1 TAC §81.129.
• C 2. Office Personnel – The administrative personnel cost. "Administrative Personnel" means a non-election-day worker. The administrative personnel payroll taxes. Please refer to Chapters 10 thru 13 and Appendix A of Primary Election Financial Management Guide for County Chairs (PDF).
• C 3. Telephone and Utilities – Telephone and utility costs for the primary or runoff elections. Only those utility costs required by an office lease submitted for payment on line C1 may be paid with primary funds. If a lease is maintained unrelated to the conduct of the primary, the utilities will not be reimbursed in excess of 30% of the utilities.
• C 4. Office Supplies – The cost of necessary office supplies. See 1 TAC §81.127.
• C 5. Printing – The county chair may request reimbursement for the cost of printing and mailing copies of supporting documents to SOS as well as the printing of convention notices.
• C 6. Computer – The cost of one (1) computer up to $1,500.00. The serial number must be recorded. If a computer is purchased for the previous Primary Election, the county chair may not request reimbursement for a computer for the current Primary Election. The computer must be transferred from the outgoing chair to the incoming chair if there is a change in chairmanship.
• C 7. Bank Fees – Monthly fees or minimum balance to keep account open. (Usually $50.00 or less.)

Financing Sources

• E 1. Beginning Balance – If the primary fund account had a balance at the beginning of the primary season, it should be reported here. Typically, this would include funds remaining from previous primaries that were not returned to the state.
• E 2. Candidate Filing Fees – The filing fees accompanying the application to be on the ballot filed with the county chair. (Filing fees for district and higher races are submitted to the State Chair.)
• F 1. Contributions – Any contributions or donation given to the county party to offset primary Election Day expenses.

Non-Payable Items

Pursuant to §173.001 of the Texas Election Code, only expenses necessary for and directly related to the conduct of primary elections are payable from primary funds.

(b) Political expenses and expenses for any activity forbidden by statute or rule are not payable from the primary fund. Examples of non-payable expenses include, but are not limited to, the following:

• expenses incurred in connection with a convention of a political party;
• any food or drink items;
• stationery not related to the conduct of the primary election;
• costs associated with voter-registration drives or get-out-the-vote campaigns;
• election notices, except for public testing announcements;
• early voting costs, except for ballots and early voting ballot board costs;
• a public building used as a polling place or central counting station if the building is normally open the day of the election, including a charge for personnel, utilities, or other expenses incurred before or after regular business hours;
• election worker compensation to attend training;
• costs for training material available through the SOS;
• duties a county election officer is statutorily required to perform as well as salaries of county personnel during regular business hours;
• voting by mail kits and postage related to mail ballots;
• purchases of MBBs/PEBs or other voting system items transferable to other elections;
• voting booths and ballot boxes owned by the county and other county-owned equipment where there is no statutory authority to charge for said equipment including, but not limited to, electronic poll books, removable voting system components, vehicles, etc;
• a sign that is used to indicate a location of a polling place for a primary election or primary runoff election that violates any of the following criteria:
  • a sign that refers to a candidate or measure on the ballot;
  • a sign in which the size and format is not coordinated between the political parties holding a primary election or primary runoff election in the same county.

Supporting Documentation

• Invoices, bills and receipts for each item or service;
• Lease agreement for office rental showing duration and monthly rent;
• Competitive bids for office rental;
• Public notice of L/A testing:
  • Copy of ad, and
  • Invoice from publisher;
• Election workers compensation sheets showing hours worked and hourly wage;
• Job description and wage of office personnel;
• Monthly bank statements dating from November to March (if no runoff) or May (if runoff); and
• Electronic bookkeeping records (i.e. Quicken, QuickBooks, etc.) if available.
  Submit supporting documentation using the following methods:
• “Upload” electronic versions, including scanned documents, when you submit the Final Cost Report online. There is an Upload link in the upper right-hand corner of the screen while on the Final Cost Report page.
• Email electronic versions of the documents.
• Fax the documents to 512-463-7552.
• Mail them to:

Texas Secretary of State
Election Funds Management Section
P. O. Box 12060
Austin, Texas 78711-2060

Please note: expenses and supporting documentation should be submitted by the entity incurring the cost (e.g. county election officers who perform the service of appointing and paying election workers should enter the cost into the SOS Online Primary Finance System and provide the documentation to our office).

Primary Finance Dates to Remember

Final Primary Election Cost Report Checklist