1. (1) Expenditures made on behalf of a candidate or political committee by any person, agency, consultant, firm, organization, etc., employed or retained for the purpose of organizing, directing, managing or assisting the candidate's or committee's efforts shall be deemed expenditures by the candidate or committee. In accordance with WAC 390-16-037, such expenditures shall be reported by the candidate or committee as if made or incurred by the candidate or committee directly.
2. (2) If any person, agency, consultant, firm, organization, etc., employed or retained by the candidate or political committee, subcontracts or otherwise has an agreement with a subvendor or other third party to provide or perform services, the expenditures paid to that subvendor or other third party must also be disclosed.

3. (3) Fees paid to consultants or other agents must be disclosed by candidates or political committees as an expenditure. In addition, when subvendors are used, the candidate or political committee must disclose any portion of the expenditure retained by the consultant or other agent.

   Example A: If a candidate or political committee pays a consultant $5,000 to prepare and mail a political advertising brochure, all costs associated with the project shall be itemized by identifying each service provided, subvendor(s) used and amount attributable to each:

   Vendor Name	Purpose	Amount
   Jones Consulting	Jones Consulting (fee)	$500	$5,500
   	ABC Graphics	$1,200
   	XYZ Printing Co. (5,000 pieces)	$3,000
   	Your Mailhouse	$800

   Or, if Jones Consulting completes the project through a combination of services provided by its principals or employees and its subvendors:

   Vendor Name	Purpose	Amount
   Jones Consulting	Jones Consulting (fee)	$500	$5,500
   	Jones Consulting (graphic design)	$1,200
   	XYZ Printing Co. (5,000 pieces)	$3,000
   	Your Mailhouse	$800

   Example B: If a candidate or political committee pays a consultant or other agent directly to perform tasks such as fund-raising, survey design or campaign plan development, and the consultant does not use subvendors, the expense shall be reported as follows:

   Vendor Name	Purpose	Amount
   Jones Consulting	Fund-raising, survey design, campaign plan development	$5,000

   Example C: If an expenditure is made directly to a vendor to purchase broadcast political advertisement, the purpose shall include the following details for both the vendor and commercial advertiser:

   Vendor Name	Purpose	Amount
   Media King	Television ads	$51,000
   	WZUB TV	$30,000
   	WXXX TV	$10,000
   	WCRB TV	$10,000
   	Media King (fee)	$1,000

[Statutory Authority: RCW 42.17A.110(1) and 2018 c 304. WSR 18-24-074, § 390-16-205, filed 11/30/18, effective 12/31/18. Statutory Authority: RCW 42.17.370(1). WSR 04-01-128, § 390-16-205, filed 12/18/03, effective 1/18/04; Order 74, § 390-16-205, filed 4/26/76.]