D.C. Mun. Regs. tit. 3, § 3400
Recordkeeping Procedures
Effective Mar 13, 201562 DCR 3025Authority: D.C. Official Code § 1-1001.05(a)(14); in conformity with the Board of Ethics and Government Accountability Establishment and Comprehensive Ethics Reform Amendment Act of 2011, enacted February 27, 2012 (D.C. Act 19-318; D.C. Official Code § 1-1161.01 et seq. (2012 Supp.)). Source: Final Rulemaking published at 45 DCR 3161 (May 22, 1998); as amended by Final Rulemaking published at 47 DCR 2171 (March 24, 2000); as amended by Final Rulemaking published at 53 DCR 3240 (April 21, 2006); as amended by Final Rulemaking published at 57 DCR 2268 (March 19, 2010); as amended by Final Rulemaking published at 60 DCR 1402 (February 8, 2013); as amended by Final Rulemaking published at 62 DCR 3025 (March 13, 2015); as amended by Final Rulemaking published at 64 DCR 10306 (October 13, 2017); as amended by Final Rulemaking published at 66 DCR 8118 (July 12, 2019).District of Columbia, Office of the Secretary
3400.1 To ensure financial accountability, this chapter governs the recordkeeping procedures for the following:
- (a) All candidates;
- (b) Political Committees;
- (c) Political action committees;
- (d) Independent expenditure committees;
- (e) Constituent-Service Programs; and
- (f) Statehood Funds.
3400.2 Each person who is required to file records under § 3400.1 shall obtain and preserve, from the date of registration, detailed records of all contributions and expenditures disclosed in reports and statements filed with the Director, including the following:
- (a) Check stubs;
- (b) Bank statements;
- (c) Canceled checks;
- (d) Contributor cards and copies of donor checks;
- (e) Credit card contributions, including merchant statements
- (f) Deposit slips;
- (g) Invoices;
- (h) Receipts;
- (i) Contracts;
- (j) Subcontracts;
- (k) Payroll records;
- (l) Lease agreements;
- (m) Petty cash journals, if applicable;
- (n) Ledgers;
- (o) Vouchers; and
- (p) Loan documents including the source of the funds.3400.3 Each filer shall also obtain and preserve from each business contributor:- (a) The identities of the business contributor's affiliated entities that have made contributions or expenditures to the filer;
- (b) The date and amount of each contribution and expenditure made by the business contributor's affiliated entities to the filer;
- (c) The identities of the business contributor's individual owners and that of its affiliated entities; and
- (d) A certification with respect to each contribution made that none of the business contributor's affiliated entities contributed an amount that, when aggregated with the contribution of the business contributor, exceeded the contribution limits.3400.4 Bank statements may be submitted in lieu of canceled checks to show financial transactions, as long as the bank statements include photocopies of the canceled checks.3400.5 A contribution received after an election cycle (primary and general) shall be earmarked to indicate that the contribution is for the retirement of the debt of a candidate or political committee.3400.6 All filers, with the exception of lobbyists, shall maintain the records required under § 3400.2 for a period of three (3) years from the date of the filing of the final Report of Receipts and Expenditures (R&E Report) and the Statement of Committee Termination under § 3016.3400.7 Each lobbyist shall maintain the records required under § 3400.2 for a period of five (5) years from the date of the filing of the Lobbying Activity Report previously required to be filed with the Office of Campaign Finance.
SOURCE: Final Rulemaking published at 45 DCR 3161 (May 22, 1998); as amended by Final Rulemaking Elections and Ethics
published at 47 DCR 2171 (March 24, 2000); as amended by Final Rulemaking published at 53 DCR 3240 (April 21, 2006); as amended by Final Rulemaking published at 57 DCR 2268 (March 19, 2010); as amended by Final Rulemaking published at 60 DCR 1402 (February 8, 2013); as amended by Final Rulemaking published at 62 DCR 3025 (March 13, 2015).