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      Recording disbursements for a party committee

Recording disbursements for a party committee Check and cash disbursements Disbursements must be made by check or similar draft drawn on an account maintained at the committee’s designated campaign depository. A committee may make disbursements from a petty cash fund, but petty cash payments to one person for any one purchase or transaction may not exceed $100. Regardless of whether a disbursement is made by check or from a petty cash fund, the required recordkeeping information must be maintained.
 Records needed All disbursements Each disbursement must be identified by: Date;Amount of payment;Name and address of payee; andPurpose of 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 committee must keep a receipt, invoice or canceled check (in addition to the information for all disbursements).
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      How to report
        Operating expenditures
 Contributions and expenditures on behalf of candidates In addition to the records discussed for all disbursements, a committee must keep the following records on expenditures made on behalf of candidates: Name of candidate and office sought by candidate, including the state and, for House candidates, congressional district; andElection for which a contribution was made (to facilitate reporting).
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      How to report
        Contributions to federal candidates
 Credit card transactions For each credit card transaction, a committee must retain a monthly billing statement or customer receipt and the canceled check used to pay the account. Credit union checks or share drafts A committee may use carbon copies of share drafts or checks drawn on a credit union account provided it also retains the monthly account statement (showing that the draft or check was paid by the credit union).
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      How to report
        Credit card disbursements
 Best efforts to document 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 in order to show he or she used "best efforts."
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          Making disbursements as a partyAdequate and inadequate purposes of disbursementRecording receipts for a party committeeRecording debts and loans for a party committeeBrowse reporting examples for party committees From the FEC Record Committee treasurers (2017)
 Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 102.9Accounting for contributions and expenditures 11 CFR 102.10Disbursement by check 11 CFR 102.11Petty cash fund 11 CFR 103.3(a)Deposit of receipts and disbursements


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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