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      Recording nonconnected PAC disbursements

Recording nonconnected PAC disbursements The committee's records must show figures for total disbursements by the committee. Disbursements by check All disbursements (except those made from a petty cash fund) must be made by check or similar draft drawn on an account maintained at the committee’s designated campaign depository. Petty cash 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. Recording disbursements Each disbursement must be identified by: Date;Amount of the payment;Name and address of the payee; andPurpose of the disbursement (a brief explanation of why the disbursement was made, such as "dinner expenses" or "postage"). Disbursements exceeding $200 For each disbursement of more than $200, the PAC must keep a receipt, invoice or canceled check (in addition to the information previously listed).
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      How to report
        Operating expenditures
 Disbursements for a federal candidate A committee must keep the following records on contributions and expenditures made on behalf of candidates, regardless of the amount of the disbursement: Date;Amount;Office sought by the candidate, including the state and congressional district; andElection for which disbursement was made (to facilitate reporting).
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        Contributions to federal candidates
 Credit card transactions For all credit card transactions, a monthly billing statement or customer receipt for each transaction must be retained, as well as the cancelled check used to pay the account.
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        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-out To facilitate reporting, records should identify each transfer of funds made to an affiliated committee, regardless of amount, by the date and amount of the transfer and the name and address of the recipient committee. Disbursements for joint fundraising The joint fundraising representative must retain, for three years, records on all disbursements made for the joint fundraiser. If a commercial fundraising firm or agent is used, it must forward required records on disbursements to the joint fundraising representative.
 Treasurer’s best efforts Nonconnected committees and their treasurers must make best efforts to obtain, maintain and report the information required by law with respect to itemized receipts and disbursements. When reporting information is incomplete, the committee and the treasurer will be in compliance with the law if they can demonstrate that they used "best efforts" in trying to obtain and report the required information. Documenting disbursements If a treasurer fails to receive a receipt, invoice or cancelled check (required for disbursements exceeding $200), he or she must make at least one written effort per transaction to obtain a duplicate of the needed documentation.
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          Adequate and inadequate purposes of disbursementRecording nonconnected PAC receiptsMaking nonconnected PAC disbursementsBrowse reporting examples for nonconnected PACs Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 102.9(b) and (d)Accounting for contributions and expenditures 11 CFR 102.10Disbursement by check 11 CFR 102.11Petty cash fund 11 CFR 102.17(c)(4)(iii)Joint fundraising by committees other than SSFs 11 CFR 103.3(a)Deposit of receipts and disbursements 11 CFR 104.3(b)(3)Itemization of disbursements 11 CFR104.7(a)Best efforts
 Policy statements Statement of policy of January 9, 2007 regarding purpose of disbursement


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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