34: Campaign Finance Recordkeeping
To ensure financial accountability, this chapter governs the recordkeeping
procedures for the following:
including candidates seeking electing to an Advisory Neighborhood Commission;
Each required filer, pursuant to §3400.1, shall obtain and preserve,
from the date of registration, detailed records of all contributions and
expenditures disclosed in reports and statements filed with the Director,
including the following:
Notwithstanding §3400.2, bank statements shall not be submitted in
lieu of canceled checks to evidence financial transactions.
Each filer, with the exception of lobbyists, shall maintain the required
records, pursuant to §3400.2, for a period of three (3) years from
the date of the filing of the termination R&E Report.
With the exception of petty cash disbursements, all expenditures shall
be made by use of the following:
pre-numbered checks, which identify the required filer on the face of
the check; and
commercial-business type of checkbook, which includes spaces for entering
each check and a brief explanation of the nature of the disbursement.
Checks shall be issued by the filer in the following manner:
numerical order; and
of the depository account.
Checks shall be recorded in the following:
cash disbursement journal; and
check stub, as provided.
Voided or spoiled checks shall be handled in the following method:
"void" or made non-negotiable; and
in accordance with §3400.
All expenditures from petty cash shall be made in accordance with the
disbursement from the petty cash fund shall be supported by a petty cash
reimbursement out of the petty cash fund shall be accompanied by appropriate
documentation, for example, receipts or invoices.
All expenditures shall be reconciled with the total monthly disbursements,
as shown by the following:
To fully identify the donor, receipts shall contain the following information:
Occupation and principal place of business, if any.
All receipts shall be handled in the following manner:
receipts shall be issued for all contributions received; and
shall be documented by contributor cards or copies of donors’ checks.
Records of receipts and contributions shall be maintained to show the
the exception of receipts for sales or collections, cumulative totals;
sales or collections, a detailed record of receipts and expenditures.
All filers shall separately identify undesignated receipts from designated
AVAILABILITY OF FINANCIAL RECORDS TO THE DIRECTOR
The Director shall have access to the following:
books, records, accounts, reports, surveys, and other documentation deemed
necessary by the Director for the administration and enforcement of this
books, accounts records, reports, surveys and any other evidence or documentation
within the custody of any organization, or agency, board, commission,
department, or any instrumentality of the District of Columbia government,
pertaining to the activities of any filer.
All records, pursuant to this chapter, shall be made available for review
and audit no later than ten (10) days upon receipt of a written request
by the Director.