ADOPTED RULES

At its October 30, 2013, meeting, the Texas Ethics Commission voted to adopt the following rules.

Retention of Records and Reports
(effective November 26, 2013)
Text of Adopted Rule

Political Record Keeping Requirements
(effective November 26, 2013)
Text of Adopted Rule

Reporting a Pledge of a Contribution
(effective January 1, 2015)
Text of Adopted Rule

Disclosure of a Political Expenditure
(effective January 1, 2015)
Text of Adopted Rule



Retention of Records and Reports
Text of Adopted Rule

The repealed text is indicated by strikethrough text.

Chapter 20. REPORTING POLITICAL CONTRIBUTIONS AND EXPENDITURES

Subchapter A. GENERAL RULES

§ 20.17. Retention of Records and Reports

(a) Each candidate, officeholder, or campaign treasurer of a political committee shall maintain a copy of each report filed and the records supporting that report for a period of two years from the date of the filing deadline for the report.

(b) The records required by subsection (a) of this section shall contain all information used to prepare all required reports, including, for example, bank statements, check logs, receipts, and ledgers of contributions and expenditures.


Political Record Keeping Requirements
Text of Adopted Rule

The new language is indicated by italics.

Chapter 20. REPORTING POLITICAL CONTRIBUTIONS AND EXPENDITURES

Subchapter A. GENERAL RULES

§ 20.18. Recordkeeping Required

(a) Records required to be maintained by section 254.001 of the Election Code consist of records containing information needed to comply with reporting requirements, examples may include bank statements (front and back), deposit slips, cancelled checks (front and back), receipts, invoices, bills, and ledgers of contributions and expenditures.

(b) Candidates, officeholders, and campaign treasurers of a political committee comply with section 254.001 of the Election Code when they maintain the following:

(1) Bank statements for all campaign activity;

(2) Invoices or bills for campaign expenditures;

(3) Copies of checks paid for campaign activity;

(4) Donation documentation for each person from whom a political contribution, loan, gain, or reimbursement is accepted;

(5) Receipts for reimbursed campaign expenses, which document the purpose of the reimbursement;

(6) Employee timesheets and payroll records;

(7) Extra care must be taken if cash is received or disbursed including: a separate receipt indicating the source of the donation or the person who received the disbursement, and the amount of the donation or expenditure.

(c) A person required to maintain a record under this section shall preserve the record for at least two years beginning on the filing deadline for the report containing the information in the record.


Reporting a Pledge of a Contribution
Text of Adopted Rule

The new language is indicated by italics.

Chapter 20. REPORTING POLITICAL CONTRIBUTIONS AND EXPENDITURES

Subchapter A. GENERAL RULES

§ 20.54. Reporting a Pledge of a Contribution

(a) The date of a pledge of a contribution is the date the pledge was accepted, regardless of when the pledge is actually received.

(b) Except as provided by subsection (c), a pledge of a contribution shall be reported on the appropriate pledge schedule for the reporting period in which the pledge was accepted and shall be reported on the appropriate receipts schedule for the reporting period in which the pledge is received.

(c) A pledge of a contribution that is actually received in the reporting period in which the pledge was accepted shall be reported on the contribution schedule or the loan schedule, as applicable, and in accordance with subsection (a).

(d) The effective date of this rule is January 1, 2015.


Disclosure of a Political Expenditure
Text of Adopted Rule

The new language is indicated by italics.

Chapter 20. REPORTING POLITICAL CONTRIBUTIONS AND EXPENDITURES

Subchapter B. GENERAL REPORTING RULES

§ 20.58. Disclosure of Political Expenditure

(a) An expenditure that is not paid during the reporting period in which the obligation to pay the expenditure is incurred shall be reported on the Unpaid Incurred Obligations Schedule for the reporting period in which the obligation to pay is incurred.

(b) The use of political contributions to pay an expenditure previously disclosed on an Unpaid Incurred Obligations Schedule shall be reported on the appropriate disbursements schedule for the reporting period in which the payment is made.

(c) The use of personal funds to pay an expenditure previously disclosed on an Unpaid Incurred Obligations Schedule shall be reported on the Political Expenditure Made from Personal Funds Schedule for the reporting period in which the payment is made.

(d) The effective date of this rule is January 1, 2015.


 
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