(a) The Campaign Contribution and Expenditure Reports required by 7 CAR § 3-140 shall indicate:

1. (1) The total amount of contributions received, with loans stated separately, the total amount of expenditures made during the filing periods, and the cumulative amount of these totals for the entire election cycle;
2. (2) The name and address of each person, including the candidate, who has made a contribution or contributions that, in the aggregate, exceed two hundred dollars ($200), the contributor’s principal place of business, employer, occupation, the date the contribution was accepted by the candidate, the amount contributed, and the aggregate contributed for each election;
3. (3) The name and address of each person, including the candidate, who contributed a nonmoney item, together with a description of the item, the date of receipt, and the value, not including volunteer service by individuals;

4. (4) An itemization of all single expenditures made that exceed one hundred dollars ($100), including the:

   1. (A) Amount of the expenditure;
   2. (B) Name and address of any person, including the candidate, to whom the expenditure was made; and
   3. (C) Date of the expenditure;
5. (5) A list of all paid campaign workers and the amount the workers were paid;

6. (6) A list of all expenditures by category, including, but not limited to:

   1. (A) Television, radio, print, and other advertising;
   2. (B) Direct mail;
   3. (C) Office supplies;
   4. (D) Rent;
   5. (E) Travel;
   6. (F) Expenses;
   7. (G) Entertainment; and
   8. (H) Telephone;
7. (7) The total amount of all nonitemized expenditures during the filing period; and
8. (8) The current balance of campaign funds.

(b)

1. (1) In addition to the requirements noted above in subsection (a) of this section, if a candidate’s campaign has ended and the candidate does not retain remaining campaign funds, the final report for the general election, or for the primary if the candidate fails to win the primary, shall also indicate how the remaining campaign funds, if any, were disposed of pursuant to Arkansas Code § 7‑6‑203 and 7 CAR § 3-127.
2. (2) If a candidate’s campaign has ended and the candidate is retaining remaining campaign funds, the final report shall also indicate the amount of funds retained by the candidate as remaining campaign funds.