(1)

1. (a) As used in this Subsection (1), "campaign account" means a separate campaign account required under Subsection 20A-11-1301(1)(a)(i).

2. (b) Each school board office candidate shall file an interim report at the following times in any year in which the candidate has filed a declaration of candidacy for a public office:

   1. (i) May 15, for a state school board office candidate;
   2. (ii) seven days before the regular primary election date;
   3. (iii) August 31; and
   4. (iv) seven days before the regular general election date.

3. (c) Each state school board office holder who has a campaign account that has not been dissolved under Section 20A-11-1304 shall, in an even year, file an interim report at the following times, regardless of whether an election for the state school board office holder's office is held that year:

   1. (i) May 15;
   2. (ii) seven days before the regular primary election date for that year;
   3. (iii) August 31; and
   4. (iv) seven days before the regular general election date.

(2) Each interim report shall include the following information:

1. (a) the net balance of the last summary report, if any;
2. (b) a single figure equal to the total amount of receipts reported on all prior interim reports, if any, during the calendar year in which the interim report is due;
3. (c) a single figure equal to the total amount of expenditures reported on all prior interim reports, if any, filed during the calendar year in which the interim report is due;
4. (d) a detailed listing of each contribution and public service assistance received since the last summary report that has not been reported in detail on a prior interim report;

5. (e) for each nonmonetary contribution:

   1. (i) the fair market value of the contribution with that information provided by the contributor; and
   2. (ii) a specific description of the contribution;
6. (f) a detailed listing of each expenditure made since the last summary report that has not been reported in detail on a prior interim report;
7. (g) for each nonmonetary expenditure, the fair market value of the expenditure;
8. (h) a net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts since the last summary report minus all expenditures since the last summary report;

9. (i) a summary page in the form required by the lieutenant governor that identifies:

   1. (i) beginning balance;
   2. (ii) total contributions during the period since the last statement;
   3. (iii) total contributions to date;
   4. (iv) total expenditures during the period since the last statement; and
   5. (v) total expenditures to date; and
10. (j) the name of a political action committee for which the school board office candidate or school board office holder is designated as an officer who has primary decision-making authority under Section 20A-11-601.

(3)

1. (a) For all individual contributions or public service assistance of $50 or less, a single aggregate figure may be reported without separate detailed listings.
2. (b) Two or more contributions from the same source that have an aggregate total of more than $50 may not be reported in the aggregate, but shall be reported separately.

(4)

1. (a) In preparing each interim report, all receipts and expenditures shall be reported as of five days before the required filing date of the report.
2. (b) Any negotiable instrument or check received by a school board office candidate or school board office holder more than five days before the required filing date of a report required by this section shall be included in the interim report.