(a) Within fifteen (15) calendar days after the end of each calendar quarter, county political party committees are required to file a quarterly report with the Secretary of State, including the following information:

1. (1) The total amount of contributions received and the total amount of contributions made during the filing period and the cumulative amount of these totals;
2. (2) The current balance of committee funds;
3. (3) The name and address of each person that made a contribution or contributions to the committee that exceeded two hundred dollars ($200) in the aggregate, the contributor’s place of business, employer, or occupation, the date of the contribution, the amount contributed, and the total contributed for the year;
4. (4) The name and address of each candidate, campaign committee, ballot question committee, legislative question committee, political party, political action committee, or other county political party committee, if any, to whom or which the committee made a contribution or contributions that exceeded two hundred dollars ($200) in the aggregate during the filing period, with the amount contributed and the election for which the contribution was made;

5. (5) The name and address of each candidate, campaign committee, ballot question committee, legislative question committee, political party, political action committee, or other county political party committee, if any, to whom or which the committee contributed a nonmoney item, together with:

   1. (A) A description of the item;
   2. (B) The date the item was contributed; and
   3. (C) The value of the item;

6. (6) The total amount of expenditures made for administrative expenses and for each single expenditure that exceeds one hundred dollars ($100) an itemization including the:

   1. (A) Amount of the expenditure;
   2. (B) Name and address of the person to which the expenditure was made; and
   3. (C) Date the expenditure was made; and
7. (7) Any change in information required by this part.

(c)

1. (1) A report is timely filed if it is either hand delivered or mailed to the Secretary of State, properly addressed, postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on the date that the report is due.
2. (2) The Secretary of State shall accept via facsimile any report if the original is received by the Secretary of State within ten (10) days of the date of transmission.
3. (3) The Secretary of State may receive reports in a readable electronic format acceptable to the Secretary of State and approved by the Arkansas Ethics Commission.