Expenditures & Debts
Learn what details candidates and political committees need to track and report about campaign expenses and debt.
Disclosing campaign expenses
All expenditures made by a candidate or committee must be reported. This includes filing fees for candidates.
An expenditure must be authorized by the candidate or other person authorized to make expenditures – and named on the candidate or committee registration – before the money is spent.
Expenditures defined
The term expenditure can mean a payment, contribution, subscription, distribution, loan, advance, deposit, gift or money or anything of value. It can include a contract or agreement to make an expenditure or payment.
It also includes a promise to pay, or payment or transfer of anything of value, in exchange for goods, services, property, facilities or anything of value – if the purpose is to assist, benefit or honor a public official or candidate or to assist or oppose an election campaign.
Report agreements to make expenditures, contracts or promises to pay as estimated obligations until payment is made.
Spending by volunteers
Campaign volunteers may each spend up to $200 of their own funds for incidental expenses, with no need to report. However, if a campaign reimburses a volunteer, the reimbursement is a reportable expenditure. Be sure to collect a receipt and keep it with campaign records.
Fund transfers, investing campaign funds
Transfers between campaign accounts (for example, from savings to checking), are not considered expenditures. Neither are purchases of bonds or certificates of deposit. Notify the PDC if you invest campaign funds.
Permissible expenditures by candidates