Democrat Steny Hoyer has raised and spent twice as much as Republican Audrey Scott, his opponent in the special congressional election in Maryland's 5th District, according to reports filed yesterday.

Hoyer reported to the Federal Elections Commission that he raised $201,012 and spent $156,877 in the six-week period that ended April 30. Most of that money was raised and spent for Hoyer's successful campaign against 18 other Democratic candidates in the April 7 primary.

During the same period, Scott raised $92,124 and spent $62,030, with about a third of that amount used in her underdog primary race, she reported.

A third candidate who will appear on the ballot May 19, Libertarian Tom Mathers, said he did not file a report with the FEC yesterday because he has not raised and spent enough money to be required to do so. He said his campaign has raised about $5,200, a large portion of which was spent in gathering petitions that were needed in order for Mathers to appear on the special election ballot.

The reports show that Hoyer has been most successful in winning major contributions from individuals and political action committees, groups formed by businesses and unions to help fund political campaigns.

Hoyer raised $120,462 from individuals, including lawyers, businessmen and state legislators who served with him in the Maryland General Assembly or were part of the Prince George's County Democratic organization he helped fashion and run throughout much of the 1970s. Among those contributing to Hoyer were former U.S. Sen. Joseph Tydings III and former U.S. Attorney General Benjamin Civiletti.

Hoyer also raised $62,050 from political action committees, most of which are labor unions that feel most threatened by the prospect of another Republican in the House of Representatives.

Scott has raised $43,824 from individuals since her preprimary financial report was filed in March. Most of that amount -- $35,789 -- is not itemized in her report and therefore the source of it cannot be identified. Federal law requires only that contributors of more than $200 be identified and Scott's campaign manager said yesterday the unitemized contributions were from persons giving less than that amount.

Despite an effort to win large amounts of political action committee money, Scott reported receiving only $10,000 from such groups. Her campaign manager said they have received $60,000 more since the report was filed, some of it from political action groups. State and national Republican party committees have given Scott $21,300, $3,000 more than the Democrats have given Hoyer. Included in the funds raised by Scott is about $12,000 in loans from herself and several friends. Hoyer has no outstanding loans.

On the spending side, both candidates have used their money for such traditional campaign items as stamps, telephones, brochures, polls and campaign advertisements.