19-29-2 Contents of receipts and ex-
penditures report. (a) General. Each receipts
and expenditures report shall contain:
(1) the full name and address of the candidate,
party committee, or political committee;
(2) in the case of candidates, the office sought,
and in the case of committees, a designation as to
type;
(3) the period covered by the report;
(4) a designation, when applicable, that the re-
port is an amended or a termination report; and
(5) a declaration as to completeness and accu-
racy, signed by the treasurer.
(b) Summary section. Each report shall contain
a summary section for the reporting period which
shall include:
(1) cash on hand at the beginning of the period;
(2) total contributions and receipts, except in-
kind contributions;
(3) total cash available during the period;
(4) total expenditures and other disburse-
ments;
(5) cash on hand at the close of the period;
(6) total in-kind contributions; and
(7) the total of other obligations.
(c) Supporting schedules.
(1) General. Each report shall contain the sup-
porting schedules required by this subsection. For
the purpose of subsection (c):
(A) The term ``date'' means the month, day and
year.
(B) The term ``name'' means the full name of
the person indicated.
(C) The term ``address'' means the street ad-
dress or rural route, the city, state and zip code.
Each accompanying schedule shall include the
name of the candidate or committee on whose
behalf the report is filed. When the name is used
more than once, the same name shall appear
throughout the schedule. Whenever additional
sheets are necessary to list the information re-
quired by any supporting schedule, each page of
that schedule shall contain a space, completed by
the treasurer, to indicate the subtotal for that
page.
(2) ``Monetary contributions and receipts''
schedule. Monetary contributions and receipts
shall be listed on an accompanying schedule. This
schedule shall include:
(A) A date column, which shall state the date
when the contribution was received by the trea-
surer or the treasurer's authorized agent, which-
ever occurs first;
(B) a name and address column, which shall
state the name and address for each contributor.
This column shall also be used to show the name
of the candidate or committee to whom funds are
dedicated whenever a treasurer receives a contri-
bution which is dedicated in whole or in part for
use or transfer to another candidate or committee.
(C) An occupation of contributor column,
which shall state the occupation of each individual
contributor who contributes more than $150, or
if the individual contributor is not employed, the
occupation of the contributor's spouse. If the con-
tribution is from a political action committee, this
column shall also be used to describe the political
committee by including the name of the organi-
zation affiliated or connected with the committee
or the trade, profession, or primary interest of the
contributors.
(D) A description column, which shall state
whether the contribution or receipt is in the form
of a loan, cash, check or other. If the contribution
is a loan, the interest rate and the name and ad-
dress of any guarantors or endorsers shall be
noted in this column.
(E) A column which states the amount of the
cash, check, loan or other receipt;
(F) A total amount space in which the aggre-
gate amount of monetary contributions and other
receipts received during the reporting period shall
be shown; this amount shall be carried forward to
the summary page.
(G) Itemized monetary contributions and re-
ceipts. Each monetary contribution or receipt
over $50 received during the reporting period
shall be itemized. In addition, each contribution
or receipt of more than $10 received during the
reporting period for which the name and address
of the donor is unknown shall be disclosed on this
schedule; and
(H) unitemized monetary contributions and
receipts. The aggregate total of all contributions
and receipts of $50 or less received during the
reporting period for which the name and address
of the donor is known shall be reported as unitem-
ized contributions or receipts. Receipts during the
reporting period from the sale of political mate-
rials shall also be reported. The proceeds from the
sale of tickets or admissions to testimonial events,
except those required to be itemized, shall be re-
ported on this schedule. Contributions of $10 or
less received during the election period for which
the name and address of the donor is unknown
shall be disclosed on this schedule.
(3) ``In-kind contributions'' schedule. All in-
kind contributions shall be listed on this accom-
panying schedule. This schedule shall include:
(A) A date column, which shall state the date
the in-kind contribution was received by the trea-
surer or the treasurer's authorized agent, which-
ever occurs first;
(B) a name, address and occupation of contrib-
utor column, which shall state the name and ad-
dress of each in-kind contributor, as well as the
occupation of each individual contributor who
contributes more than $150, or, if the individual
contributor is unemployed, the occupation of the
contributor's spouse;
(C) a description column, which shall briefly
describe the goods or services provided. When a
treasurer receives a contribution which is dedi-
cated in whole or in part for use or transfer to
another candidate or committee, the name of the
candidate or committee to whom the goods or
services are dedicated shall be included in this col-
umn as well;
(D) a value of in-kind contributions column,
which shall state the fair market value of the con-
tribution;
(E) a total amount space in which the aggre-
gate value of itemized and unitemized in-kind
contributions shall be shown. This value shall be
carried forward to the summary page.
(F) Itemized in-kind contributions. Each in-
kind contribution having a value of more than $50
received during the reporting period shall be
itemized.
(G) Unitemized in-kind contributions. The ag-
gregate total of in-kind contributions from any one
contributor having a value of $50 or less received
during the reporting period; disclosed.
(4) An ``Expenditures and disbursements''
schedule. All expenditures and disbursements to
any person shall be listed on this accompanying
schedule. This schedule shall include:
(A) a date column that shall state the date or
dates the payee was actually paid during the re-
porting period;
(B) a name column that shall state the name of
the person to whom the payment was made;
(C) a purpose of expenditure column that shall
reflect the nature of the expenditure; when an ex-
penditure is made by payment to an advertising
agency, public relations firm, or political consult-
ants for disbursement to vendors, the report shall
show in detail the name of each vendor and the
information required on this schedule with regard
to each expenditure. Whenever a treasurer makes
a disbursement which constitutes a contribution
to another candidate or committee and when it is
made up in whole or in part of dedicated funds,
the treasurer shall disclose the names and ad-
dresses of those persons who dedicated the funds.
The treasurer shall, in transferring any of these
contributions, report the same information to the
recipient;
(D) an amount column that shall reflect the ag-
gregate amount of payment to the payee on the
date of the entry;
(E) a total amount space in which the total
amount of itemized and unitemized expenditures
and disbursements during the reporting period
shall be shown; this amount shall be carried for-
ward to the summary page;
(F) itemized expenditures and disbursements;
each expenditure or disbursement over $50 made
during the reporting period shall be itemized; and
(G) unitemized expenditures and disburse-
ments; the aggregate total of all expenditures and
disbursements of $50 or less made during the re-
porting period shall be disclosed.
(5) ``Other transactions'' schedule. All other re-
portable financial transactions made during the
reporting period shall be disclosed with reasona-
ble specificity.
(A) Accounts and loans payable. All accounts
and loans outstanding at the close of a reporting
period shall be disclosed. This disclosure shall in-
clude:
(i) the date the debts or loans were contracted;
(ii) the person to whom the debt or loan is
owned;
(iii) a description of the goods or services sub-
ject to debt or a description of the principal
amount and terms of the loan; and
(iv) the amount outstanding at the close of the
reporting period.
(B) Loans receivable. All loans receivable out-
standing at the close of the reporting period shall
be disclosed. This disclosure shall include:
(i) the date the loan agreement was completed;
(ii) the person to whom the funds were loaned;
(iii) the principal amount and terms of the loan;
and
(iv) the amount outstanding at the close of the
reporting period. (Authorized by K.S.A. 1991
Supp. 25-4119a; implementing K.S.A. 1991 Supp.
25-4148 and 25-4148a; effective, E-76-56, Nov.
26, 1975; effective, E-77-29, June 3, 1976; effec-
tive Feb. 15, 1977; amended May 1, 1980;
amended May 1, 1982; amended May 1, 1983;
amended May 1, 1987; amended June 22, 1992.)