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DCMR
Chapter 34: Campaign Finance Recordkeeping

3400 RECORDKEEPING PROCEDURES

3400.1 To ensure financial accountability, this chapter governs the recordkeeping procedures for the following:

(a) Candidates, including candidates seeking electing to an Advisory Neighborhood Commission;

(b) Political Committees;

(c ) Lobbyists;

(d) Citizen-service programs; and

(e) Statehood funds.

3400.2 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:

(a) Check stubs;

(b) Bank statements;

(c ) Canceled checks;

(d) Contributor cards;

(e) Deposit slips;

(f) Invoices;

(g) Receipts;

(h) Contracts;

(i ) Payroll records;

(j) All tax records;

(k) Lease agreements;

(l) Petty cash journals;

(m) Ledgers; and

(n) Vouchers.

3400.3 Notwithstanding §3400.2, bank statements shall not be submitted in lieu of canceled checks to evidence financial transactions.

3400.4 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.

3401 EXPENDITURES

3401.1 With the exception of petty cash disbursements, all expenditures shall be made by use of the following:

(a) Serially pre-numbered checks, which identify the required filer on the face of the check; and

(b) A commercial-business type of checkbook, which includes spaces for entering each check and a brief explanation of the nature of the disbursement.

3401.2 Checks shall be issued by the filer in the following manner:

(a) Consecutive numerical order; and

(b) Out of the depository account.

3401.3 Checks shall be recorded in the following:

(a) A cash disbursement journal; and

(b) The check stub, as provided.

3401.4 Voided or spoiled checks shall be handled in the following method:

(a) Stamped "void" or made non-negotiable; and

(b) Retained in accordance with §3400.

3401.5 All expenditures from petty cash shall be made in accordance with the following procedures:

(a) Each disbursement from the petty cash fund shall be supported by a petty cash voucher; and

(b) Each reimbursement out of the petty cash fund shall be accompanied by appropriate documentation, for example, receipts or invoices.

3401.6 All expenditures shall be reconciled with the total monthly disbursements, as shown by the following:

(a) Canceled checks; and

(b) Bank statements.

3402 RECEIPTS

3402.1 To fully identify the donor, receipts shall contain the following information:

(a) Full name;

(b) Mailing address; and

(c ) Occupation and principal place of business, if any.

3402.2 All receipts shall be handled in the following manner:

(a) Pre-numbered receipts shall be issued for all contributions received; and

(b) Receipts shall be documented by contributor cards or copies of donors’ checks.

3402.3 Records of receipts and contributions shall be maintained to show the following:

(a) With the exception of receipts for sales or collections, cumulative totals; and

(b) For sales or collections, a detailed record of receipts and expenditures.

3402.4 All filers shall separately identify undesignated receipts from designated receipts.

3403 AVAILABILITY OF FINANCIAL RECORDS TO THE DIRECTOR

3403.1 The Director shall have access to the following:

(a) All books, records, accounts, reports, surveys, and other documentation deemed necessary by the Director for the administration and enforcement of this title; and

(b) All 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.

3403.2 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.