An expenditure must be authorized by the candidate or other person authorized to make expenditures and named on the campaign registration before the money is spent. 

All campaign-related expenditures made by the candidate or the candidate's committee (including any filing fee) must be reported. Any expenditure of more than $200 in currency (actual cash dollars) may not be made unless a written receipt signed by the vendor (or the recipient of the money) and the candidate or treasurer is made part of your committee's financial records.

Every expenditure should be disclosed on the Schedule A, except for:

  1. A check cut to establish or replenish petty cash funds, because petty cash expenses are reported as they occur. The treasurer may establish a petty cash fund that will be used for small purchases (either direct purchases or to reimburse volunteers of agents of the committee for their out-of-pocket expenditures) by withdrawing funds from the account or cashing a campaign check;
  2. An expenditure that pays for campaign fundraiser consumables if the campaign is accounting for the cost of these consumables by reducing the amount of contributions reported; 
  3. Expenditures for joint fundraising activity, and
  4. Transfers between campaign bank accounts (from checking to savings, for example), nor purchases of bonds or certificates of deposit. Notify PDC in writing if you invest campaign funds.  

Campaign volunteers may each spend as much as $200 of their own funds for unreportable incidental expenses. However, if the campaign reimburses volunteers for expenses, a reportable expenditure has been made. When reimbursing someone, be sure to collect the receipt to keep with the campaign records.