About the DE Campaign Finance Section Financial Report – Line by Line

DE Campaign Finance Section Financial Report

Financial Reports are required to be submitted to the Campaign Finance Section of the Office of the State Election Commissioner by all Candidates, Committees, and Organizations.

The report parameter fields are as follows:

Date Range: Please ensure that your date range lines up with either standard DE reporting dates or dates that are specific to your report. i.e. 8-Day Primary Report, 30-Day General Report, etc.

Report Period: The available report periods will appear in the dropdown.

Previously Ending Balance: This is used on Line 1 of the PDF “Statement of Account Balance”.

All Caps: This will generate your entire report in all caps.

Sort Order: If you click the dropdown, this will give a variety of ways in which you can have your report sorted.

We recommend upon completion of generating your report, that you save it as a PDF for your records or to compare to other reports. This must be done at the time of generation, or you will not be able to save it as a PDF without generating it. You can also download the e-filing for your records as well.

NOTES:

• DE efiling does not support the concept of splits or memos. Typically states want to see where the money originated/ended up, so we itemize splits as cash-impact transactions, and do not itemize the whole/parent transaction.
• DE efiling does not support the concept of negative transactions, so they are listed as positive receipts on the opposite schedule. (ie: reversed receipts as positive expenses; reversed expenses as positive receipts)
• Not all transactions can be imported – there will be an indication below if the transactions on the schedule need to be hand-entered directly into DE’s system.

Statement of Account Balance

Below is a breakdown of each Receipt and Disbursement schedule based on the order found on the Statement of Account Balance.

Schedule A – Total Receipts

• Transaction Types: Accrued Income Payment, Allocation Transfer, Appreciation, Asset Purchase, Asset Sale, Dues, Enforceable Pledge Payment, Loan Made Repayment, Monetary Contribution, Other Income, Pass-thru Receipts
• REVERSED Transaction Types: Accrued Expense Payment, Depreciation, Expense, Loan Made, Pass-thru Disbursements, Refunded Contribution, Refunded Dues

Schedule A2 – Refunded Expenses **NOTE: Transactions from this schedule must be hand-entered directly into DE’s system.**

• Transaction Types: Refunded Expense

Schedule C-1 – Total Inkind Receipts **NOTE: Transactions from this schedule must be hand-entered directly into DE’s system.**

• Transaction Types: Inkind Contribution

Schedule D-1 – Total Loans Received **NOTE: Transactions from this schedule must be hand-entered directly into DE’s system.**

• Transaction Types: Loan Received

Schedule E-1 – Total Expense Reimbursements Received

• Transaction Types: NONE – This schedule is not supported

Schedule B – Total Expenditures

• Transaction Types: Depreciation, Expense, Accrued Expense Payment, Loan Made, Pass-thru Disbursements, Refunded Dues, Support/Oppose Memo
• REVERSED Transaction Types: Accrued Income Payment, Allocation Transfer, Appreciation, Asset Purchase, Asset Sale, Dues, Enforceable Pledge Payment, Loan Made Repayment, Monetary Contribution, Other Income, Pass-thru Receipts, Refunded Expense

NOTES:

• Support/Oppose Memos are listed as cash-impact in place of the original/parent, when the original is in the report period.
• Splits of Expenses are listed as cash-impact in place of the whole/parent, when the whole is in the report period.
• Splits of Accrued Expenses are listed if there is an accrued expense payment in the period. If there is a partial payment, the payment will apply to the split amounts in a FIFO (First In, First Out) basis.

Schedule B2 – Refunded Contributions **NOTE: Transactions from this schedule must be hand-entered directly into DE’s system.**

• Transaction Types: Refunded Contribution

Schedule C-2 – Total Inkind Expenditures **NOTE: Transactions from this schedule must be hand-entered directly into DE’s system.**

• Transaction Types: Non-Monetary Expense

Schedule D-2 – Loans Payments **NOTE: Transactions from this schedule must be hand-entered directly into DE’s system.**

• Transaction Types: Loan Received Repayment

Schedule E-2 – Inter Committee (Shared) Expenses

• Transaction Types: NONE – This schedule is not supported

Schedule F – Value Of Non-Cash Assets

• Transaction Types: NONE – This schedule is not supported

Schedule G – Value Of Disposed/Transferred Assets

• Transaction Types: NONE – This schedule is not supported