After the polls close and the farewell parties wind down, outgoing state lawmakers are supposed to distribute or spend the rest of their campaign funds and close out the accounts.

But about half the 29 lawmakers who left office in January failed to meet the April 15 deadline for filing the final reports on their campaign-finance accounts, according to interviews and a review of records available online through the Election Law Enforcement Commission.

State election law says that candidates are allowed to spend any money left over in the campaign accounts in one or more of six ways permitted by law, such as donating money to other campaigns and giving it to charity.

The rules are intended, in part, to prevent candidates from spending the money for personal uses unrelated to their office-holding.

In the past, outgoing lawmakers have spent campaign funds on questionable uses such as parties for their next office, computers kept at home after leaving office, and dues for social clubs, which are only permitted when they are required for a fund-raising event.

"Until they have finished spending this money, they really need to account for how they're using it," said Ingrid Reed, New Jersey Project director at Rutgers' Eagleton Institute of Politics. "I think the rules are important, and although it's not public money, it was designed for a public purpose, which is, when all is said and done, informing the voters about who you are and what you will do [in office]."

Open campaign finance accounts of former legislators contain anywhere from less than $100 to, in the case of former Sen. Wayne Bryant (D., Camden), $629,961.

Bryant faces 13 federal charges of political corruption and fraud, to which he has pleaded not guilty.

Bryant is appealing a ruling by the Election Law Enforcement Commission that he may not use his campaign funds to pay for his criminal defense. He recently spent $31,590 from his campaign account for lawyers to argue that he should be able to tap into the account for his defense, according to his filings.

Some lawmakers missed the April 15 deadline by just a day or two. Many others still have yet to file their final reports.

When candidates and their treasurers - each of whom is required to undergo training in campaign-finance reporting - were contacted about the missing reports, the responses were mixed.

Some acknowledged immediately that they had yet to file their reports, but others said they thought they did not need to do so. Some did not return calls for comment.

Former Assemblyman Steve Corodemus filed a report with the state in April, but not a final report because he had money remaining in his account, which he planned to give to two charities, he said.

"Because I still had money in my account, I couldn't close it," he said, "It took me a while to get the legal name of the Long Branch Senior Center to make out the check. Probably by next week or so I should be able to clean the account out."

Former Assemblyman William Payne also acknowledged that he had not filed the required report.

"We're going to do it as soon as possible," said Payne, now a deputy chief of staff for the Essex County executive. "It's just a matter of transition. I was transitioning out of office. It just got lost in the shuffle, I guess."

Former Sen. Ellen Karcher's campaign treasurer, James McGuire, said: "I will get on top of it right away. She has been out of town. I'm sure she'll take care of it right away."

In South Jersey, former Sen. Martha Bark and Assemblyman Larry Chatzidakis filed their final reports a few days late. Former Assemblyman David Mayer filled out the paperwork and said he thought it had been filed, but it had not. "It's my responsibility. I take full responsibility for not filing," Mayer said, adding that he planned to file immediately.

ELEC rules say there were only a few legitimate cases in which candidates might not be required to file final reports by the quarter following the election. Those exceptions are when candidates will continue to raise money to pay off debts, if there is an election contest or recount, or if the candidate is or will become an elected officeholder but does not plan to seek re-election.

Falling under one of those categories is former Assemblyman Craig Stanley, who said he did not close his account because he still had outstanding debt.

"Until we can pay off all those debts, we have to keep the account open," Stanley said.

Some said they had tried to meet the deadline but had difficulties doing so.

"We're going to try to clean all that up this quarter. It's just a matter of paying final bills," said Ronald DeFilippis, treasurer for former Assemblyman Guy Gregg. "When you lose and you're out of office, it's hard to get things going and get things wrapped up."

Those who violate election rules may be fined up to $6,000 per violation, although the fines may be paid out of the campaign finance accounts.

The enforcement commission decides the penalty for late filings on a case-by-case basis, according to Jeff Brindle, deputy director of ELEC. Those who are just a few days late typically do not face fines.

In addition to giving campaign money to charities or other election funds, candidates may pay campaign expenses, overhead and administrative expenses, and ordinary and necessary expenses of holding public office, and also return money to contributors on a pro-rata basis.

Brindle said the compliance rate for candidates - for everyone from a local school board member to a state senator - is typically very good, about 90 percent.

"Generally speaking, people do close out their reports because they don't want to be hearing from us constantly and they just want to put it behind them," Brindle said.

Among the questionable expenses that appeared on campaign reports were some by former Sen. Sharpe James, who was convicted in April on corruption charges related to his service as mayor of Newark. His treasurer, Cheryl Johnson, did not return calls for comment.

James was among several lawmakers whose campaign finance account reports listed several ambiguously worded expense categories, such as reimbursements to himself for "business expenses." Election rules say expenses must "describe the specific election-related reason for the expenditure, such as 'newspaper advertising,' 'postage', 'printing of campaign fliers . . . " and specify that "generic, non-informative descriptions such as . . . expenses,' or 'reimbursement' are not permitted."

James also bought a computer processor for $1,000.43 and event tickets for the New Jersey Devils hockey team for $7,858 and the New York Giants football team for $3,805, according to his campaign finance reports.

James faces another trial for charges that he spent Newark money for personal expenses including vacations to tropical locations, movie tickets and dinners.

Late Filers

The following is a list of former New Jersey legislators who missed the April 15 deadline to file their final campaign reports, according to records available online through the Election Law Enforcement Commission.

Senators

Martha Bark (R., Mount Laurel)

Wayne Bryant

(D., Camden)

Sharpe James (D., Essex)

Ellen Karcher

(D., Monmouth)

James "Sonny" McCullough (R., Atlantic)

Henry McNamara

(R., Bergen)

Assembly

Francis J. Blee

(R., Atlantic)

Wilfredo Caraballo

(D., Essex)

Larry Chatzidakis

(R., Mount Laurel)

Steven J. Corodemus

(R., Monmouth)

Guy R. Gregg (R., Morris)

Louis M. Manzo

(D., Hudson)

David R. Mayer

(D., Blackwood)

William D. Payne

(D., Essex)

Craig A. Stanley

(D., Essex)

Oadline D. Truitt

(D., Essex)