§ 2.72A.204. County office candidate, local school board office candidate and officeholder—Financial reporting requirements—Interim reports.

A.

Each county office candidate, local school board office candidate or officeholder shall file an interim report before five p.m. on the following days in any year in which the candidate or officeholder has filed a declaration of candidacy for a public office for that year:

1.

For the period ending March 31st, the report shall be due April 5th;

2.

For the period ending eight days before the primary election, the report shall be due seven days before the primary election date;

3.

For the period ending September 10th, the report shall be due September 15th; and

4.

For the period ending eight days before the regular general election, the report shall be due seven days before the regular general election date.

B.

Each interim report shall include the following information:

1.

The net balance of the last summary report, if any;

2.

A single figure equal to the total amount of receipts reported on all prior interim reports, if any, during the calendar year in which the interim report is due;

3.

A single figure equal to the total amount of expenditures reported on all prior interim reports, if any, filed during the calendar year in which the interim report is due;

4.

A detailed listing of each contribution received since the last summary report that has not been reported in detail on a prior interim report;

5.

For each nonmonetary contribution, the fair market value of the contribution;

6.

A detailed listing of each expenditure made since the last summary report that has not been reported in detail on a prior interim report;

7.

For each nonmonetary expenditure, the fair market value of the expenditure;

8.

A net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts since the last summary report minus all expenditures since the last summary report; and

9.

A summary page in the form required by the county clerk that identifies:

a.

Beginning balance;

b.

Total contributions during the period since the last statement;

c.

Total contributions to date;

d.

Total expenditures during the period since the last statement; and

e.

Total expenditures to date.

C.

1.

For all individual contributions of fifty dollars or less, a single aggregate figure may be reported without separate detailed listings.

2.

Two or more contributions from the same source that have an aggregate total of more than fifty dollars may not be reported in the aggregate, but shall be reported separately.

3.

Individual donors who contribute an aggregate of two hundred dollars or more over the duration of all three election cycles to a single candidate shall disclose, and candidates shall report, with the contribution, their occupation and employer. Donors shall continue to disclose their occupation and employer with every subsequent contribution made to a single candidate upon reaching the two hundred dollars aggregate, and candidates shall continue to report same.

D.

1.

As used in this Subsection D, "account" means an account in a financial institution:

a.

That is not described in the above Subsection B; and

b.

Into which or from which a person who, as a candidate for an office, other than a public office for which the person files a declaration of candidacy or federal office, or as a holder of an office, other than a public office for which the person files a declaration of candidacy or federal office, deposits a contribution or makes an expenditure.

2.

Each county office candidate, local school board office candidate or officeholder with an account shall include on the interim report a contribution deposited in or an expenditure made from an account:

a.

Since the last financial report filed; or

b.

That has not been reported under a statute or ordinance that, governs the account

(Ord. No. 1767, § I, 4-29-2014; Ord. No. 1731, § II, 6-5-2012; Ord. 1575, § 6, 2005; Ord. 1573, § 2 (part), 2005; Ord. 1541, § 6, 2004; Ord. 1528, § 2 (part), 2004)