L. General Rules for Reporting Payments Made on Schedule E and Accrued Expenses (Unpaid Bills) on Schedule F Schedule E is used to report money spent by the committee during the reporting period, except for payments made on loans received by the committee or payments made in the form of loans to other candidates or committees. Use Schedule B (Part 1) to report repayments on loans received by the committee. Use Schedule H to report loans made to other candidates and committees.
QUICK TIP: Expenditures of campaign funds must have a political, legislative, or governmental purpose. (See Chapter 5.)
An expenditure is “made” on the date the payment is made or the date the committee receives the goods or services, whichever is earlier. Use Schedule F to report amounts owed by the committee for goods or services received but not paid for by the end of the reporting period.
Ex 9.9 - During October and November, your committee:
(a) Paid a deposit on a room for a fundraiser to be held January 10;
(b) Ordered and received the fundraiser invitations for which you were billed but had not made a payment by December 31; and
(c) Ordered, but did not receive, flowers for the fundraiser for which you will be billed at the end of January.
On your semi-annual statement covering the period ending December 31, report the payment for the room deposit on Schedule E. Because you received the invitations but had not paid for them by December 31, report the outstanding amount on Schedule F. The cost of the flowers will not be reported until the next reporting period because you did not pay for nor receive the flowers during the period covered by the statement.
The committee’s unpaid administrative overhead expenses, such as rent, utilities, phones, or employee salaries, need not be reported
Fair Political Practices Commission advice@fppc.ca.gov
Chapter 9.44
Campaign Manual 2 August 2023
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