1. (a) The county chair shall preserve all records relating to primary-election expenses until the later of:

   1. (1) 22 months following the primary elections; or
   2. (2) the conclusion of any relevant litigation or official investigation.
2. (b) In order to receive approval of a final cost report, the county chair shall transmit copies of receipts, bills, invoices, contracts, competitive bids, petty-cash receipts for items and services over $2,000 and copies of all monthly bank statements, electronic bookkeeping records (i.e., Quicken or Quickbooks) or check register, and any other related materials documenting primary-fund expenditures. Purchase requisitions are not considered receipts and may not be remitted as such.

3. (c) Unless otherwise provided by the Secretary of State, not later than July 1 of the year in which the primary elections occur, the county chair shall:

   1. (1) comply with all final cost reporting requirements;
   2. (2) return all unexpended and uncommitted primary funds.
4. (d) If the chair does not file a final cost report, their files will be reported to the Attorney General's Office and/or County District Attorney's Office for prosecution of misappropriation of funds in accordance with §81.113 of this title (relating to Misuse of State Funds).

Source Note:The provisions of this §81.107 adopted to be effective December 13, 2009, 34 TexReg 8665.