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      Keeping records

Keeping records Committees 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. An individual who tests the waters must keep financial records. If he or she later becomes a candidate, the money raised and spent to test the waters must be reported by the campaign as contributions and expenditures.
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 Requirements
        The treasurer (or designated assistant treasurer) is responsible for keeping the required records of receipts and disbursements for three years from the filing date of the report to which they relate.If 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, maintain and report the needed information. The criteria for making "best efforts" vary, depending on the type of transaction.
        Recording receiptsBest efforts to document receipts
        
           Recording disbursements
        
           Recording debts and loans
        
           Additional recordkeeping by publicly funded presidential candidates Troubleshooting
        
        Misappropriated funds


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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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