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      Recording disbursements for an SSF

Recording disbursements for an SSF The SSF’s records must show figures for total disbursements by the SSF. All disbursements (except those made from a petty cash fund) must be drawn by check or similar draft on the committee’s campaign depository, or must be made by wire or electronic transfer (including automatic clearing house (ACH) debits) from the committee’s campaign depository. Petty cash disbursements The SSF may maintain a petty cash fund for small disbursements. A written record of petty cash disbursements must be kept if a petty cash fund is maintained. Payments from petty cash to one person for any one purchase or transaction may not exceed $100. Required recordkeeping for disbursements The SSF must keep a record of each disbursement, including: Date;Amount;Name and address of the payee; andPurpose (a brief but specific description of why the disbursement was made). Disbursements exceeding $200 For each disbursement of more than $200, the SSF must keep a receipt, invoice or canceled check (in addition to the information listed).
 Access a current list of adequate and inadequate purposes of disbursement.
 Disbursements for a federal candidate An SSF must keep the following additional records on contributions and expenditures made on behalf of candidates, regardless of the amount spent: Date;Amount;Office sought by the candidate, including the state and congressional district; andElection for which disbursement was made (to facilitate reporting). For all contributions made, an SSF must maintain either a full-size photocopy or digital image of each check or written instrument by which a contribution of $50 or more is made. If a committee wishes to rely on a postmark as evidence of the date a contribution was made, it must retain the envelope or a copy of it.
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      How to report
        Contributions to federal candidates
 Credit card transactions For all expenditures made using a credit card, the SSF must retain a monthly billing statement or customer receipt for each transaction, as well as the canceled check used to pay the account.
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      How to report
        Credit card disbursements
 Credit union checks or share drafts Carbon copies of share drafts or checks drawn on credit union accounts may be used as records, provided the monthly account statement (showing that the draft or check was paid by the credit union) is also retained. Transfers to affiliated SSFs Records must identify each transfer of funds made to an affiliated SSF, regardless of amount, by the date and amount of the transfer and the name and address of the recipient committee. Treasurer’s best efforts SSFs and their treasurers must make best efforts to obtain and maintain (and ultimately report) the information required by law with respect to itemized receipts (and disbursements). If a treasurer fails to receive a receipt, invoice or canceled check (required for disbursements exceeding $200), he or she must make at least one written effort per transaction to obtain a duplicate copy of the needed documentation.
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          Recording receipts for an SSFRecording fundraising for an SSFMaking disbursements as an SSFBrowse reporting examples for SSFs Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 102.9(a)(4)Digital images of contributions 11 CFR 102.9(b)Accounting for disbursements 11 CFR 102.9(d)Records retention 11 CFR 102.10Disbursement by check 11 CFR 102.11Petty cash fund 11 CFR 103.3(a)Deposit of receipts and disbursements 11 CFR 104.3(b)(3)(ii)Information itemized regarding transfers 11 CFR 110.1(b)(6) and 110.1(l)(4)Date contribution is made
 Advisory opinions AOs 1999-36, 1993-04, 1989-26 and 1982-25Electronic or wire transactions


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


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