(a) The campaign contribution reports required by 7 CAR § 3-143 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, and 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 information required in subdivision (a)(1) of this section, if the candidate’s campaign has ended and the candidate does not retain remaining campaign funds, the final report shall also indicate which option under Arkansas Code § 7‑6‑203(g) and 7 CAR § 3-127 was used to dispose of any remaining campaign funds.
2. (2) If the candidate’s campaign has not ended, disposal of campaign funds is not required, and the candidate may carry forward any remaining funds in the campaign to the general primary election, general election, or general runoff election for that same office.
3. (3) 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.
4. (4) If a candidate keeps remaining campaign funds after an election, the candidate shall continue filing the reports required by this subsection.