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

(a) Candidates, including candidates seeking election to an Advisory Neighborhood Commission;

(b) Political Committees;

(c) Lobbyists;

(d) Citizen-service programs; and

(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:

(a) Check stubs;

(b) Bank statements;

(c) Canceled checks;

(d) Contributor cards and copies of donor checks;

(e) Deposit slips;

(f) Invoices;

(g) Receipts;

(h) Contracts;

(i) Payroll records;

(j) Tax records;

(k) Lease agreements;

(l) Petty cash journals;

(m) Ledgers; and

(n) Vouchers.

3400.3 Notwithstanding § 3400.2, bank statements shall not be submitted in lieu of canceled checks to evidence financial transactions.

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 termination R&E Report, under § 3008.

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.

AUTHORITY: Unless otherwise noted, the authority for this chapter is subsections 301(a) and 302(a) of the District of Campaign Finance Reform and Conflict of Interest Act, Pub. L. No. 93-376, D.C. Code §§ 1-1103.01(a) and 1-1103.02(a) (2006 Repl.).

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