Nebraska Administrative Code › Topic - ACCOUNTABILITY AND DISCLOSURE COMMISSION › Title 4 - NEBRASKA ACCOUNTABILITY AND DISCLOSURE COMMISSION › Chapter 10 - Rules and Regulations governing campaign practices under the Nebraska Political Accountability and Disclosure Act › Section 4-10-006 - Record Keeping Requirements, All Committees

Current through June 17, 2024
Each committee shall designate one account in a financial
				  institution in Nebraska as the official depository for the purpose of
				  depositing all contributions which it receives in the form of or which are
				  converted to money, checks, or other negotiable instruments and for the purpose
				  of making all expenditures. No expenditure shall be made by a committee without
				  the authorization of the treasurer or the assistant treasurer. The
				  contributions received or expenditures made by a candidate or an agent of a
				  candidate shall be considered received or made by the candidate committee.
				  (Ref. §
									49-1446
				  )
The treasurer of each committee shall maintain detailed
				  records of all contributions or other receipts and all expenditures, including
				  all bank statements, deposit slips, cancelled checks, receipts, bills,
				  invoices, and other written records to document the following:
01. The name and address of each contributor,
				the amount of each contribution, the date of receipt of each contribution, and
				the cumulative amount contributed by each contributor for the election period
				or annual reporting period. Contributions received from a political committee
				must include the full name of the committee's treasurer.
01A. Cash contributions of fifty dollars
				($50) or less received as the result of a fund raising event pursuant to the
				provisions of §
										49-1472(2)
				 need not include the name and address of the
				contributor.
01B. Contributions
				received by an individual acting in behalf of the committee shall be reported
				promptly to the committee's treasurer not later than five (5) days before the
				closing date of any Campaign Statement required to be filed by the committee.
				(§
										49-1446(5)
				 )
01Bi. If
				the contribution is received less than five (5) days before the closing date,
				the contribution shall be reported to the committee treasurer immediately.
				(§
											49-1446(5)
				 )
01Bii. A contribution shall be considered
				received by a committee when the contribution is received by the committee
				treasurer or a designated agent of the committee treasurer notwithstanding the
				fact that the contribution is not deposited in the official depository by the
				reporting deadline. (§
											49-1446(6)
				 )
01Biii. Contributions received by a committee
				shall not be commingled with any funds of an agent of the committee or any
				other person except for funds received or disbursed by a separate segregated
				political fund for the purpose of supporting or opposing candidates and
				committees in elections in states other than Nebraska and candidates for
				federal office as provided in §
											49-1469.06.
				(§
											49-1446(7)
				 )
01C. Contributions which are in-kind must
				include the value and a description of the thing of value provided.
01D. Earmarked contributions received
				pursuant to the provisions of §
										49-1479.01
				must include the full name and address of the actual contributor of the funds
				and of the intermediary or agent.
01E. Pledges must include and the name and
				address of the person making the pledge, the date the pledge was made, the
				amount of the pledge, and the date the pledge is expected to be
				paid.