Statement of Expenditures - Form 31-B

The Statement of Expenditures lists the purpose for which funds were used, the name and address of the entity to which the expenditure was made, and the amount and date of each expenditure [R.C. 3517.10(B)].

The date listed for each expense should be the date that a check or other payment instrument is mailed, handed over or transmitted. List each payee's complete address.

The Date block should be completed with six digits. For example, March 9, 2001, would appear as 03 09 01.

The Purpose block should list the specific reason that the expense was made; purposes such as "expense" or "miscellaneous" are vague, and therefore, not acceptable.

The State block should be completed with the U.S. Post Office's standard two-letter abbreviation. For example, Ohio would appear as OH.

The Check Number block should be completed with the number of the committee check used to make the expenditure. Expenditures made by personal check should not be listed on this form.

Copies of canceled checks or receipts for all expenses more than $25 must be attached to the report. A copy of the bank statement may be used for bank charges more than $25. In the event that the report is due before checks are available, note within the report which checks are outstanding. As soon as the checks are available, they should be filed as an addendum to the report. The addendum should either bear a cover letter or a report cover page clearly indicating what committee is filing and what type of addendum is being filed. Do not wait until the next reporting period to file the addendum to the former report. Do not attach checks from one report to a report from a different reporting period.

If expenses are billed to a credit card, the Statement of Expenditures should not reflect only a single entry to the credit card company. Each underlying date, recipient, amount and purpose must appear. If the committee uses a credit card, a copy of the itemized billing statement or credit card receipt should be attached in addition to a copy of the canceled check to the credit card company.

The administrative, establishment and solicitation expenses paid by a corporate or labor organization sponsor of a PAC should not be listed on this form. (See Form no. 31-I.)

An internal transfer of committee funds or an investment purchase such as a certificate of deposit should not be shown as an expenditure. The money still belongs to the committee and has only been moved into a different account. The campaign finance law does not prohibit committee investments, although such investments may not be in the name of a candidate.

A check from a contributor that is returned because of insufficient funds should be itemized on this form, stating the name, address, amount and reason.

The total expenditures for each fund-raising event should be transferred to this form. A transfer is done by placing the words, "Expenditures from Form 31-F" in the To Whom Paid block along with the amount in the amount block.

Any independent expenditures made by a campaign committee, political party, legislative campaign committee, PAC or political contributing entity must be itemized on Form 31-U.

The total of all Statement of Expenditures pages should appear on line 5 of the cover page.