Kansas Administrative Regulations
Agency 19 - GOVERNMENTAL ETHICS COMMISSION
Article 29 - RECEIPTS AND EXPENDITURES REPORT
Section 19-29-2 - Contents of receipts and expenditures report
Universal Citation: KS Admin Regs 19-29-2
Current through Register Vol. 43, No. 12, March 20, 2024
(a) General. Each receipts and expenditures report shall contain:
(1) the full name and address of the candidate, party
committee, or political committee;
(2) in the case of candidates, the office sought, and in the
case of committees, a designation as to type;
(3) the period covered by the report;
(4) a designation, when applicable, that the report is an
amended or a termination report; and
(5) a declaration as to completeness and accuracy, signed by
the treasurer.
(b) Summary section. Each report shall contain a summary section for the reporting period which shall include:
(1) cash on hand at the beginning of the period;
(2) total contributions and receipts, except in-kind
contributions;
(3) total cash available during the period;
(4) total expenditures and other disburse-ments;
(5) cash on hand at the close of the period;
(6) total in-kind contributions; and
(7) the total of other obligations.
(c) Supporting schedules.
(1) General. Each report shall contain the supporting schedules
required by this subsection. For the purpose of subsection (c):
(A) The term "date" means the month, day and year.
(B) The term "name" means the full name of the person
indicated.
(C) The term "address" means the street address or rural route,
the city, state and zip code.
Each accompanying schedule shall include the name of the candidate or committee on whose behalf the report is filed. When the name is used more than once, the same name shall appear throughout the schedule. Whenever additional sheets are necessary to list the information required by any supporting schedule, each page of that schedule shall contain a space, completed by the treasurer, to indicate the subtotal for that page.
(2) "Monetary contributions and receipts" schedule. Monetary
contributions and receipts shall be listed on an accompanying schedule. This
schedule shall include:
(A) A date column, which shall state the date when the
contribution was received by the treasurer or the treasurer's authorized agent,
whichever occurs first;
(B) a name and address column, which shall state the name and
address for each contributor. This column shall also be used to show the name
of the candidate or committee to whom funds are dedicated whenever a treasurer
receives a contribution which is dedicated in whole or in part for use or
transfer to another candidate or committee.
(C) An occupation of contributor column, which shall state the
occupation of each individual contributor who contributes more than $150, or if
the individual contributor is not employed, the occupation of the contributor's
spouse. If the contribution is from a political action committee, this column
shall also be used to describe the political committee by including the name of
the organization affiliated or connected with the committee or the trade,
profession, or primary interest of the contributors.
(D) A description column, which shall state whether the
contribution or receipt is in the form of a loan, cash, check or other. If the
contribution is a loan, the interest rate and the name and address of any
guarantors or endorsers shall be noted in this column.
(E) A column which states the amount of the cash, check, loan
or other receipt;
(F) A total amount space in which the aggregate amount of
monetary contributions and other receipts received during the reporting period
shall be shown; this amount shall be carried forward to the summary page.
(G) Itemized monetary contributions and receipts. Each monetary
contribution or receipt over $50 received during the reporting period shall be
itemized. In addition, each contribution or receipt of more than $10 received
during the reporting period for which the name and address of the donor is
unknown shall be disclosed on this schedule; and
(H) unitemized monetary contributions and receipts. The
aggregate total of all contributions and receipts of $50 or less received
during the reporting period for which the name and address of the donor is
known shall be reported as unitemized contributions or receipts. Receipts
during the reporting period from the sale of political materials shall also be
reported. The proceeds from the sale of tickets or admissions to testimonial
events, except those required to be itemized, shall be reported on this
schedule. Contributions of $10 or less received during the election period for
which the name and address of the donor is unknown shall be disclosed on this
schedule.
(3) "In-kind contributions" schedule. All in-kind contributions
shall be listed on this accompanying schedule. This schedule shall include:
(A) A date column, which shall state the date the in-kind
contribution was received by the treasurer or the treasurer's authorized agent,
whichever occurs first;
(B) a name, address and occupation of contributor column, which
shall state the name and address of each in-kind contributor, as well as the
occupation of each individual contributor who contributes more than $150, or,
if the individual contributor is unemployed, the occupation of the
contributor's spouse;
(C) a description column, which shall briefly describe the
goods or services provided. When a treasurer receives a contribution which is
dedicated in whole or in part for use or transfer to another candidate or
committee, the name of the candidate or committee to whom the goods or services
are dedicated shall be included in this column as well;
(D) a value of in-kind contributions column, which shall state
the fair market value of the contribution;
(E) a total amount space in which the aggregate value of
itemized and unitemized in-kind contributions shall be shown. This value shall
be carried forward to the summary page.
(F) Itemized in-kind contributions. Each in-kind contribution
having a value of more than $50 received during the reporting period shall be
itemized.
(G) Unitemized in-kind contributions. The aggregate total of
in-kind contributions from any one contributor having a value of $50 or less
received during the reporting period; disclosed.
(4) An "Expenditures and disbursements" schedule. All
expenditures and disbursements to any person shall be listed on this
accompanying schedule. This schedule shall include:
(A) a date column that shall state the date or dates the payee
was actually paid during the reporting period;
(B) a name column that shall state the name of the person to
whom the payment was made;
(C) a purpose of expenditure column that shall reflect the
nature of the expenditure; when an expenditure is made by payment to an
advertising agency, public relations firm, or political consultants for
disbursement to vendors, the report shall show in detail the name of each
vendor and the information required on this schedule with regard to each
expenditure. Whenever a treasurer makes a disbursement which constitutes a
contribution to another candidate or committee and when it is made up in whole
or in part of dedicated funds, the treasurer shall disclose the names and
addresses of those persons who dedicated the funds. The treasurer shall, in
transferring any of these contributions, report the same information to the
recipient;
(D) an amount column that shall reflect the aggregate amount of
payment to the payee on the date of the entry;
(E) a total amount space in which the total amount of itemized
and unitemized expenditures and disbursements during the reporting period shall
be shown; this amount shall be carried forward to the summary page;
(F) itemized expenditures and disbursements; each expenditure
or disbursement over $50 made during the reporting period shall be itemized;
and
(G) unitemized expenditures and disbursements; the aggregate
total of all expenditures and disbursements of $50 or less made during the
reporting period shall be disclosed.
(5) "Other transactions" schedule. All other reportable
financial transactions made during the reporting period shall be disclosed with
reasonable specificity.
(A) Accounts and loans payable. All accounts and loans
outstanding at the close of a reporting period shall be disclosed. This
disclosure shall include:
(i) the date the debts or loans were contracted;
(ii) the person to whom the debt or loan is owned;
(iii) a description of the goods or services subject to debt or
a description of the principal amount and terms of the loan; and
(iv) the amount outstanding at the close of the reporting
period.
(B) Loans receivable. All loans receivable outstanding at the
close of the reporting period shall be disclosed. This disclosure shall
include:
(i) the date the loan agreement was completed;
(ii) the person to whom the funds were loaned;
(iii) the principal amount and terms of the loan; and
(iv) the amount outstanding at the close of the reporting
period.
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