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      Recording disbursements

Recording disbursements The committee must keep a record of each disbursement, including: Amount;Date;Name and address of payee; andPurpose (a brief but specific description of why the disbursement was made, such as “dinner expense” or “postage”). 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 can demonstrate his or her best efforts to obtain the information by making at least one written effort per transaction to obtain a duplicate copy of the needed documentation. Disbursements exceeding $200 Additionally, for each single disbursement that exceeds $200, the committee must keep a receipt, invoice or canceled check.
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      How to report
        Operating expenditures
 Travel expenses Advances for travel and subsistence When a committee advances $500 or less to the candidate, staff members or volunteers for travel expenses—including transportation, food and lodging—the committee must retain: The expense voucher or other expense account documentation; andThe canceled check made out to the individual receiving the payment. When a committee advances more than $500 for travel and subsistence expenses, the committee must obtain and retain: A receipt (or invoice) from the person providing goods or services in excess of $200 per transaction to the person requesting the advance;A cancelled check from the person requesting the advance showing payment to the person providing goods or service; orA monthly credit card billing statement or customer receipt from the person requesting the advance, and that person’s cancelled check showing payment of such bill. Mixed use In the event of travel or vehicle expenses that commingle personal and campaign or officeholder activity, the beneficiary of the personal use expenses must reimburse the committee within 30 days for the entire amount associated with the personal activities (the amount over and above what the cost would have been had the trip/vehicle use been solely for campaign/officeholder-related purposes). The committee must maintain logs of the expenses to help the Commission determine on a case-by-case basis what portion was for personal use rather than for campaign-related activity or officeholder duties. Personal funds Special rules apply when the candidate or another individual uses his or her personal funds to pay for travel expenses and is later reimbursed.
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      How to report
        Travel reimbursements
 Use of aircraft The campaign must keep in its records an itinerary showing the departure and arrival cities and the dates of departure and arrival; a list of all passengers on such trip, along with a list of which passengers are and are not campaign travelers or security personnel; and the commercial fare or rental charge available for a comparable conveyance of sufficient size. Credit card transactions For credit card transactions, the committee must retain: A monthly billing statement; orThe customer receipt for each transaction and the canceled check used to pay the credit card 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.
 Joint fundraising disbursements 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.
 Learn more about joint fundraising rules
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          Adequate and inadequate purposes of disbursementMaking disbursementsTravel on behalf of campaignsRecording debts and loansAdditional recordkeeping by publicly funded presidential candidatesReporting examples From the FEC Record Interpretive rule on reporting ultimate payees of political committee disbursements
 Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 100.93(j)Travel by aircraft or other means of transportation; recordkeeping 11 CFR 102.9(b)Account of disbursements by or on behalf of political committee 11 CFR 102.9(d)Best efforts; recordkeeping 11 CFR 102.17(c)(4)(iii)Recordkeeping requirements for joint fundraising 11 CFR 113.1(g)(8)Recordkeeping for mixed use of funds
 Advisory opinions AO 2001-03Use of campaign funds to purchase automobile for campaign purposes AO 1992-12Candidate's future ownership of campaign van AO 1984-59Campaign assets used for non-campaign purposes AO 1984-08Campaign's per diem payment to candidate for campaign travel


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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