3400 RECORDKEEPING PROCEDURES

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) Constituent-Service Programs;
5. (e) Statehood Funds;
6. (f) Exploratory Committees;
7. (g) Inaugural Committees;
8. (h) Legal Defense Committees; and
9. (i) Transition Committees.

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:

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;

(i) Subcontracts;

(j) Payroll records;

(k) Lease agreements;

(l) Petty cash journals, if applicable;

(m) Ledgers;

(n) Vouchers; and

(o) Loan documents.

3400.3 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.

3400.4 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 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.

3400.6 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 required under § 3102.

SOURCE: Final Rulemaking published at 45 DCR 3161, 3195-97 (May 22, 1998); as amended by Final Rulemaking published at 47 DCR 2171, 2186-87 (March 24, 2000); as amended by Final Rulemaking published at 53 DCR 3240-3241 (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).