3400.1 To ensure financial accountability, this Chapter governs the recordkeeping procedures for the following:

1. (a) Candidates, including candidates seeking election to an Advisory Neighborhood Commission (ANC);
2. (b) Political Committees;
3. (c) Lobbyists;
4. (d) Citizen-service programs; and
5. (e) Statehood funds.

3400.2 Each required filer, 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:

1. (a) Check stubs;
2. (b) Bank statements;
3. (c) Canceled checks;
4. (d) Contributor cards and copies of donor checks;
5. (e) Deposit slips;
6. (f) Invoices;
7. (g) Receipts;
8. (h) Contracts;
9. (i) Payroll records;
10. (j) Tax records;
11. (k) Lease agreements;
12. (l) Petty cash journals;
13. (m) Ledgers;
14. (n) Vouchers; and
15. (o) Loan documents.

3400.3 Bank statements may be submitted in lieu of canceled checks to show financial transactions, where the bank statements include photocopies of canceled checks, required under § 3400.2.

3400.4 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.

3400.5 Each filer, with the exception of lobbyists, shall maintain the required records, 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.

3400.6 Each lobbyist shall maintain the required records, under § 3400.2, for a period of five (5) years from the date of the filing of the Activity Report, under § 3102.

SOURCE: Final Rulemaking published at 45 D.C. Reg. 3161, 3195-97 (May 22, 1998); as amended by Final Rulemaking published at 47 D.C. Reg. 2171, 2186-87 (March 24, 2000); as amended by Final Rulemaking published at 53 D.C. Reg. 3240-3241 (April 21, 2006); and as amended by Final Rulemaking published at 57 D.C. Reg. 2268 (March 19, 2010).