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.
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