§ 128.01 Periodic Reports by Candidate and Noncandidate Committees

(1) Except as provided in subdivisions (2) and (3), the treasurer of each committee shall file quarterly reports of contributions and expenditures no later than January 15, April 15, July 15, and October 15, and include all contributions and expenditures made as of December 31, March 31, June 30, and September 30, respectively.

(2) The treasurer of each candidate committee that receives public funding shall file monthly reports for the period that public financing is accepted. The report must be filed not later than the fifteenth day of the following month, complete as of the last day of the reporting month.

(3) (A) The treasurer of a candidate committee may file semi-annual rather than quarterly reports in a year in which the office sought is not up for election.

(B) The treasurer of a noncandidate committee may file semi-annual rather than quarterly reports in a year in which the treasurer's committee is not participating in an election cycle.

(C) Semi-annual reports are due July 15 and January 15 and must include all contributions and expenditures made by June 30 and December 31, respectively.

§ 128.02 Pre-election Reports by Candidate and Noncandidate Committees

(1) A committee shall file a pre-election report if the committee supports or opposes a candidate for office in that election cycle, or if the committee supports or opposes a question of public policy on the ballot in that election.

(2) A pre-election report must be filed no later than [should range from five to ten days] before an election. This pre-election report must include information for all transactions made since the last report filed through [should range from ten to 15 days] before the date the report must be filed.

§ 130 FILING LOCATION

(1) The location where a committee must file its statement of organization and all subsequent reports of contributions and expenditures shall be determined as follows:

(A) The treasurer of a nonfederal statewide, legislative, or judicial candidate committee, the treasurer of a committee supporting or opposing a statewide question of public policy, and the treasurer of a committee supporting or opposing such a candidate, shall file with the Agency.*

(B) The treasurer of a multi-county candidate committee, and the treasurer of a committee supporting or opposing such a candidate other than for those offices listed in subsection (A), shall file with the designated county official in the county of district which has the largest population.

(C) The treasurer of a county candidate committee, and the treasurer of a committee supporting or opposing such a candidate, shall file with the designated county official.

(D) The treasurer of a municipal candidate committee, and the treasurer of a committee supporting or opposing such a candidate, shall file with the designated city official.

(E) The treasurer of a noncandidate committee supporting or opposing a question of public policy on the ballot within one county shall file with the designated county official.

§ 132 FILING OPTIONS

§ 132.01 Options for Candidate and Noncandidate Committees

(1) If a committee has accepted one (1) or more contributions, or made one (1) or more expenditures during a reporting period, the treasurer shall file a complete report of contributions or expenditures.

(2) If a committee has not accepted any contributions and has made no expenditures during a reporting period, the treasurer shall file a statement of inactivity.

§ 134 REPORT CONTENTS

§ 134.01 Basic Reporting Form

(1) The basic reporting form must include the following administrative information:

(A) Committee name and address.

(B) Type of report (quarterly, semi-annual, monthly, or pre- election).

(C) If a pre-election report, the election date.

(2) The form must include the balance of cash and cash equivalents on hand at the beginning of the reporting period.

(3) The form must include the following information about contributions:

(A) The total amount of all contributions received during the reporting period.

(B) The total amount of contributions for the year to date.

(C) The total amount of contributions of less than one hundred dollars (§100) in the aggregate from one (1) source received during the reporting period.

(D) The name, address, occupation, and employer (if self-employed, the name and place of business) of each contributor contributing, or intermediary transmitting, a contribution of one hundred dollars (§100) or more in the aggregate during the reporting period, the date and amount of a contribution, and the year to date. If the contributor is not an individual, the information about occupation and employer is not required.

(4) The form must include the following information about loans:

(A) The total amount of all loans received during the reporting period, and the total amount of loans for the year to date.

(B) The total amount of all loans of less than one hundred dollars (§100) received during the reporting period, and the total amount of loans for the year to date.

(C) The date and amount of each loan of one hundred dollars (§100) or more in aggregate from one (1) source during the reporting period, and:

(i) the name and address of the lending institution;

(ii) the name, address, occupation, and employer (if self-employed, the name and place of business; however, if the lender is a political committee, the occupation and employer information is not required) of each lender or endorser;

(iii) the year to date total; and

(iv) the terms of the loan, including the interest rate and repayment schedule.

(5) Written promises or pledges to make a contribution shall be reported separately in the same manner as other monetary contributions.

(6) The form must contain the same information for in-kind contributions as for monetary contributions, and must also include a description of the in-kind contribution.

(7) Upon the request of the treasurer, a person making an in-kind contribution shall promptly provide all necessary information to the treasurer, including the value of the contribution.

(8) The form must contain the following information about fundraising:

(A) The date and description of each fundraiser held during the reporting period and the amount raised.

(B) The total amount of proceeds received by the committee during the reporting period from:

(i) the sale of tickets for each dinner, luncheon, cocktail party, rally, and other fundraising events;

(ii) mass collections made at such events;

(iii) sales of items such as political campaign pins, buttons, badges, stickers, flags, emblems, glasses, hats and other wearing apparel, banners, literature, and similar materials during the reporting period; and

(iv) the year-to-date total.

(C) The total amount of proceeds received from fundraising events that are less the one hundred dollars (§100) in the aggregate from a single source during the reporting period.

(D) The date and amount of a purchase of one hundred dollars (§100) or more in the aggregate by one (1) person or committee during the reporting period, and the name, address, occupation, and employer (if self-employed, the name and place of business) of the purchaser, and the year-to-date total. If the purchaser is a political committee, the occupation and employer information is not required.

(9) The form must contain the following information about other receipts:

(A) The total of refunds, rebates, interest, or other receipts not previously identified during the reporting period, and the year-to-date total.

(B) The total amount of other receipts received of less than one hundred (§100) in the aggregate from one (1) source during the reporting period.

(C) The date and amount of each refund, rebate, interest, or other receipt not previously identified of one hundred dollars (§100) or more in the aggregate from a one (1) [ sic ] source, the name and address of each source, and the year to date total.

(D) The amount of funds loaned or donated by a corporation or labor organization to its political committee for the establishment and for solicitation costs of the committee.

(10) The form must contain:

(A) the aggregate total of contributions, loans, fundraising proceeds, and other receipts during the reporting period, and the year-to-date aggregate total; and

(B) separate totals for in-kind contributions.

(11) The form must contain the following information about expenditures (including transfers and ticket purchases):

(A) The total of expenditures made during the reporting period and the year to date total, including in-kind expenditures which must be equal to in-kind contributions received.

(B) The total of expenditures made during the reporting period of less than one hundred (§100) in the aggregate to one (1) entity.

(C) The amount, date, and a brief description of consideration for which each campaign expenditure was made of one hundred dollars (§100) or more in the aggregate to one (1) entity during the reporting period, the name and address of the entity to which the expenditure was made, the beneficiary of the expenditure, and the year to date total. Disbursements to consultants, advertising agencies, and similar firms; credit card expenses; and candidate reimbursements must be itemized to permit a reasonable person to determine the ultimate intended recipient of the expenditure and its purpose.

(12) The form must contain the following information about independent expenditures:

(A) The total of independent expenditures made during the reporting period and the year to date total.

(B) The total of independent expenditures made during the reporting period of less than one hundred dollars (§100) in the aggregate to one (1) entity.

(C) The amount and date of each independent expenditure of one hundred dollars (§100) or more in the aggregate during the reporting period, and the name and address of the entity, the beneficiary and purpose of the expenditure, and the year-to-date total.

(13) The form must contain the following information about loans made:

(A) The total value of loans made to others during the reporting period and the year to date total.

(B) The amount and date of each loan made of one hundred dollars (§100) or more in the aggregate to one (1) entity during the reporting period, the name and address of the recipient of the loan, the terms of the loan (repayment schedule and interest rate), the purpose, and the year-to-date total.

(14) The form must contain the following information about the unpaid loan balance:

(A)The total balance of loans owed by the committee.

(B) The total balance of loans of less than one hundred dollars (§100) in the aggregate owed by the committee to one (1) entity.

(C) The balance of loans owed by the committee, itemized by name and address, and the date of the loan if one hundred dollars (§100) or more is owed to one (1) entity.

(D) The total balance of loans owed to the committee.

(E) The total balance of loans of less than one hundred dollars (§100) in the aggregate owed to the committee by one (1) entity.

(F) The balance of loans owed to the committee, itemized by name and address, and the date of the loan, if one hundred dollars (§100) or more is owed to one (1) entity.

(15) The form must contain the following information about expenditures incurred:

(A) The total amount of all expenditures incurred. An expenditure incurred is reported on each report filed after the date or receipt of goods or services until payment is made by [ sic ] the vendor. A payment must be listed as an expenditure when the payment is made.

(B) The total amount of expenditures incurred of less than one hundred dollars (§100) in the aggregate owed to one (1) entity.

(C) A list of expenditures incurred, and the name and address of the creditor if the amount is one hundred dollars (§100) or more in the aggregate, the purpose of the purchase, the beneficiary, and the date the goods or services were delivered.

(16) The form must state the cash balance on hand as of the close of the reporting period.

(17) The form must include a certification by the treasurer.

§ 134.02 Statement of Inactivity

(1) A statement of inactivity must include the following information:

(A) The committee name and address.

(B) The type of report (quarterly, semi-annual, or pre-election).

(C) A statement by the treasurer verifying that a contribution was not received and an expenditure was not made during the reporting period.

(2) Interest earned is not a contribution.

§ 136 REPORTS BY A LOBBYIST OR LEGISLATOR

§ 136.01 Report by a Legislator of Contributions from a Lobbyist

(1) A legislator shall report a contribution of one hundred dollars (§100) or more in the aggregate from a registered lobbyist or lobbying firm during a legislative session. A report must be filed for each month that the legislature is in session.

(2) The report must:

(A) be complete as of the last day of each month during which the legislature is in session;

(B) be filed no later than the fifteenth day following the end of the monthly reporting period; and

(C) include the name and address of the lobbyist or lobbying firm, and the date and amount of the contribution received during the reporting period.

§ 136.02 Report by a Lobbyist of Contributions to a Public Official or Candidate

(1) A lobbyist shall file a report of contributions with the Agency, not later than January 31 of each year. The report must include an itemization of contributions made during the previous calendar year to a:

(A) public official;

(B) candidate who became a public official; or

(C) political party

at the same level of government at which the lobbyist conducts activities regulated by [the lobbying act].

(2) The report must itemize contributions from:

(A) the lobbyist;

(B) the lobbyist's immediate family members;

(C) the lobbyist's employer;

(D) a political action committee sponsored by the employer;

(E) the lobbyist's clients and the political action committees sponsored by the lobbyist's clients; and

(F) contributions solicited, arranged, or transmitted by the lobbyist.

(3) The report must indicate the following:

(A) The date of each contribution.

(B) The name and address of the contributor.

(C) The public official to whom the contribution was made.

(D) The amount of the contribution.

(4) A lobbying firm may file a single report concerning more than one (1) of its lobbyists. A report filed by a lobbying firm must be verified by each lobbyist whose activities are covered by the report.

§ 138 RECORDS MAINTAINED BY CERTAIN BUSINESSES, PERSONS, OR GROUPS

(1) In election year, [ sic ] a business, person, or group that furnishes any of the following services, facilities, or supplies for political purposes to a candidate, individual, or group shall maintain a record of each transaction:

(A) Newspaper.

(B) Radio.

(C) Television.

(D) Advertising.

(E) Advertising agency services.

(F) Accounting.

(G) Billboards.

(H) Printing.

(I) Secretarial services.

(J) Public management.

(K) Media production or preparation.

(L) Computer services.

§ 140 REPORT OF LATE CONTRIBUTIONS

A contribution of five hundred dollars (§500) or more in the aggregate received from one (1) source after the closing date for the pre-election reporting period must be reported to the Agency or the Agency or [ sic ] the designated county official on the appropriate form within twenty-four (24) hours of receipt by hand delivery, facsimile transmission, telegram, or express delivery service. This contribution must be included on the next report filed by the committee.

§ 142 REPORT OF LATE INDEPENDENT EXPENDITURES

A committee that makes an independent expenditure of five hundred (§500) or more after the closing date of the pre-election reporting period shall report the expenditure to the Agency or the Agency or [ sic ] the designated county official within twenty-four (24) hours of making the expenditure by hand delivery, facsimile transmission, telegram, or express delivery service. The expenditure must be itemized by name, address, and purpose. This information must be included on the next report filed by the committee.

§ 144 REPORT OF A GOVERNMENT CONTRACTOR AND AGENCY

(1) A person who has been awarded a sole source contract from a government entity of five thousand dollars (§5,000) or more in the aggregate during the preceding calendar year shall file a report with the Agency. The report must:

(A) include an itemized list of the contributions made to a party committee or candidates for state, county, or municipal office by the contract recipient, a principal associated with the contract recipient, including a subcontractor or consultant, a spouse of a principal, or a political committee sponsored by the person; and

(B) be filed no later than fifteen (15) days after the signing of the contract.

(2) A government entity that awards a sole source contract of five hundred dollars (§500) or more in the aggregate shall, no later than five (5) days after the date of the contract award, notify the Agency of the name and address of the recipient, the amount of the award, and a description of the nature of the contract.

§ 146 NOTIFICATION OF FILING OBLIGATION

(1) The Agency or designated local filing officer shall send by first class mail a notice of obligation to file and appropriate forms for filing the necessary report or statement no less than thirty (30) days before each filing date for which a committee is required to file the statement or report. The Agency or designated local official shall notify each registered committee no less than thirty (30) days before each filing date for monthly, quarterly, or semi-annual report. The Agency shall send a notice of obligation to file a pre-election report to a committee if information provided on the statement of organization indicates probable involvement in a particular election.

(2) A Committee is not relieved of its reporting responsibilities if:

(A) the Agency or appropriate local official fails to send, a notice or form; or

(B) the committee does not receive a notice or form.

§ 148 REPORT FILING REQUIREMENTS

(1) Reports shall be filed on a format specified by the Agency.

(2) Except for a report submitted under subdivision (3), a report filed must be typed or printed in black ink on forms supplied by the Agency, or on legible direct reproductions of the forms.

(3) A report may be filed with the Agency on a computerized printout if the following requirements are satisfied:

(A) The Agency reviews and approves the proposed format for use by the committee before the format is used to file a report.

(B) The printer used is of double-strike or laser quality.

(C) Individual sheets are separated.

(D) The Agency reviews and approves a proposed amendment to the format for use by the committee before the amended format is used to file a report.

§ 150 DISSOLUTION PROCEDURES

(1) A candidate committee may not dissolve until after:

(A) a primary election or convention in which the candidate is defeated; or

(B) the general election in which the candidate is a candidate by:

(i) inclusion on the ballot, or

(ii) seeking election as a qualified write-in candidate.

(2) A party committee may dissolve only after the party itself dissolves.

(3) A committee other than a party or candidate committee may dissolve only after it determines that it will not accept contributions or make expenditures.

(4) A final report may be filed at the time, or before a scheduled filing is due. The form must:

(A) be marked "final"; and

(B) include a list of the material assets worth fifty dollars (§50) or more, and detail their disposition.

(5) If a committee owes or is owed money, the committee may dissolve, but must report the status of the debts quarterly on the same schedule as active committees until all debts are resolved. Methods of resolution must also be detailed.

(6) Committee assets must be disposed of according to this Act before dissolution.

§ 152 PUBLIC ACCESS TO REPORTS

(1) A report must be made available for public inspection at the office of the Agency or the office of the Agency [ sic ] and the office of the designated local official no later than two (2) business days after receipt.

(2) The Agency or the designated local official shall not require the viewer to provide any information or identification as a condition of viewing a report or reports.

(3) The Agency or the designated local official shall ensure that the reports are available for copying or purchase at a reasonable cost, which must not exceed ten cents (§.10) per page.