§ 177.2. Form and content of reports.
(a) The Campaign Finance Reports shall be filed on the current version of Form DSEB-502, which may be obtained from the Secretary or any county board of elections.
(b) The Campaign Finance Report, to be signed and sworn to by the individual submitting the report, shall include the following:
(1) The full name, mailing address, occupation and name of employer, if any, or the principal place of business, if self-employed, of each person who has made one or more contributions to or for the committee or candidate within the reporting period in an aggregate amount or value in excess of $250, together with the amount and date of the contributions. The accuracy of the information furnished to the candidate or committee shall be the responsibility of the contributor.
(2) The full name and mailing address of each person who has made one or more contributions to or for the committee or candidate within the reporting period in an aggregate amount or value in excess of $50, together with the amount and date of the contributions. The accuracy of the information furnished by the contributor shall be the responsibility of the contributor.
(3) The total sum of individual contributions made to or for the committee or candidate during the reporting period and not reported under paragraphs (1) and (2).
(4) Every expenditure, the date made, the full name and address of the person to whom made, and the purpose for which the expenditure was made. Each Campaign Finance Report of a political committee shall itemize only those expenditures made to influence the election or defeat of a candidate for nomination or election in this Commonwealth or a question appearing on the ballot in this Commonwealth and all other expenditures made outside this Commonwealth, not relevant to elections within this Commonwealth, shall be aggregated and reported as one lump sum.
(5) Unpaid debts and liabilities, with the nature and amount of each, the date incurred and the full name and address of the person owed.
(6) The account shall include an unexpended balance of contributions or other receipts appearing from the last account filed.
(7) In addition, the Independent Expenditure Reports on the current version of Form DSEB-505, as described in § 177.9 (relating to official forms), filed by persons making independent expenditures shall contain the name of the candidates or questions supported or opposed.
(c) Receipted bills are required as follows:
(1) Each candidate or committee treasurer shall retain a receipted bill from the person to whom the expenditure is made by or on behalf of the political committee or candidate in excess of $25.
(2) The receipted bill shall contain the following:
(i) The identification of the person to whom the expenditure is made.
(ii) The amount of the expenditures.
(iii) The particulars of the expenditures.
(iv) The date the expenditures were made.
(3) When a receipted bill is not available, the treasurer may retain the following:
(i) The cancelled check showing payment of the bill.
(ii) The bill, invoice or other contemporaneous memorandum of the transaction supplied to the committee by the payee containing the same information as referred to in paragraph (2).
(iii) Both.
(d) A person may inspect or copy the vouchers, or copies of vouchers, for expenditures itemized in a Campaign Finance Report by filing a written request, with the appropriate supervisor, after the filing date for the report. The supervisor shall notify the candidate or committee treasurer of the request and the candidate or committee treasurer shall either forward the vouchers, or copy of the vouchers, to the supervisor or make the vouchers, or copy of the vouchers, available to the requesting person.
(e) Each Campaign Finance Report shall contain a summary, on a separate page, of the information required by subsection (b).
(f) Each Campaign Finance Report of a political committee created solely for the purpose of influencing an election on behalf of a single candidate shall be accompanied by an affidavit of the candidate. The affidavit shall affirm that, to the best of the candidate’s knowledge, the political committee has not violated the act of October 4, 1978 (P. L. 893, No. 171).
Authority The provisions of this § 177.2 amended under section 201(a) of the Pennsylvania Election Code (25 P. S. § 2621(a)).
Source The provisions of this § 177.2 amended October 3, 1980, effective October 4, 1980, 10 Pa.B. 3914; amended October 6, 2000, effective October 7, 2000, 30 Pa.B. 5138. Immediately preceding text appears at serial pages (201052) to (201054).
Cross References This section cited in 4 Pa. Code § 176.6 (relating to receipt of contributions); and 4 Pa. Code § 177.9 (relating to official forms).
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