A Pennsylvania independent Expenditure Report (PACIER) is a form used to disclose financial activity related to independent expenditures made in Pennsylvania state and local elections. The PACIER is completed by individuals, organizations, and political action committees that make independent expenditures in support of or opposition to a political candidate or ballot measure. The report includes information about the individual or organization making the expenditure, the recipient of the expenditure, the type of expenditure, the amount of the expenditure, and the purpose of the expenditure. Depending on the type of expenditure, there are two main types of Pennsylvania independent Expenditure Reports: a “Direct Expenditure Report” and a “Communication Expenditure Report.” A Direct Expenditure Report is filed when the expenditure is made to directly influence an election, while a Communication Expenditure Report is filed when the expenditure is made to fund a communication to the public, such as an advertisement or mailing.