CA 460 Line by Line

Applies To: California

The CA 460 report is used by recipient committees to report both expenditures and receipts. Use the line by line guide below to ensure or troubleshoot data on the report is appearing where it should.

Please note: The date of election will only pull to the report if you generate the report with Pre-Election selected as the Report Period. The date will not pull to the report for any other Report Periods. Please see the CA Form 460, page 4 – Date of Election

Cover Page

Section 1: Type of Recipient Committee

This information is pulled from mostly the Filer Committee Type within the Committee record, but also the report generation screen.

Officeholder, Candidate Controlled Committee: Filer Committee Type is Candidate
State Candidate Election Committee: Candidate Record is affiliated with the Filer entity record via Relationships. Also ensure the Office Sought is one of the following:

Governor
Lieutenant Governor
Secretary of State
State Controller
Attorney General
State Treasurer
Insurance Commissioner
Superintendent of Public Instruction
Supreme Court Justice
State Senator
State Assembly Person
Board of Equalization Member
Public Employees Retirement System
State Appellate Court Justice

Recall: Current Election is a Recall Election
General Purpose Committee: Filer Committee type is NOT Candidate or Ballot Measure. Also, there should not be any Supported Candidate or Opposed Candidate relationship linked to the Filer entity record
Sponsored: Sponsored is checked in the Committee Info on the Filer entity record
Small Contributor Committee: Filer Committee type is Small Contributor Committee
Political Party / Central Committee: Filer Committee type is Party
Primarily Formed Ballot Measure: Filer Committee type is Ballot Measure
Controlled: Controlled box is checked in the Committee Info on the Filer entity record
Primarily Formed Candidate/Officeholder Committee: Ensure at least one individual is linked to your Filer entity record with either the Supported Candidate or Opposed Candidate relationship.

Section 2: Type of Statement

This is determined by the Report Period dropdown menu on the criteria screen when generating the report.

Section 3: Committee Information

Committee contact info pulls directly from the committee record itself. Address marked as Primary will pull to the first instance of address; Address marked is Mailing will pull to the second instance (if different).
Treasurer(s) / Assistant Treasurer(s) must be linked via Relationships on the Filer entity record.

Section 4: Verification

Executed on: The date you generate the report
Signers: Based on the Relationships found on the Filer Committee entity record. These can be selected during the report generation process. You can select up to four signers, but only the first is required. Note that these signer fields will not appear for local filers filing with Netfile.

Cover Page, Part 2

Section 5: Officeholder or Candidate Controlled Committee

The Filer committee type must be Candidate.
Candidate must be linked as Candidate/Candidate Of to the Filer, and must be marked as Primary for the Filer.
Address is the primary address on the linked Candidate’s record.
Office Sought or Office Held, Jurisdiction Description and District Number of the linked Candidate must be filled in.

Section 5 (b): Related Committees Not Included in this Statement

Related Committee must be a Political Committee linked to the Filer using the Authorized Committee/Authorized Committee Of Relationship. There can be multiple committees.
If the Controlled box is checked under Committee Info on the linked committee, the Yes box will be checked under Controlled Committee? section.

Section 6: Primarily Formed Ballot Measure Committee

First create a Ballot Measure. Ensure the Letter or Number and Jurisdiction fields are filled out.
Next link Ballot Measure with Ballot Measure Supported or Ballot Measure Opposed.

Section 6(b): Identify the controlling officeholder, candidate, or state measure proponent, if any

Filer committee type must be Candidate or Ballot Measure.
Filer must have Controlled checked under Committee Info.
Filer must have a linked Candidate using the Candidate/Candidate Of Relationship.
Address is the primary address on the linked Candidate’s record.
Office Sought or Office Held and District Number of the linked Candidate must be filled in.

Section 7: Primarily Formed Candidate/Officeholder Committee

Candidate must be linked via either Opposed Candidate/Candidate Opposed By or Supported Candidate/Candidate Supported By relationship.
Linked Candidate must have Office Sought filled in.

Summary Page

Contributions Received

Line 1 (Schedule A – Monetary Contributions)

Transaction Types: Monetary Contributions (including contributions with tags Conduit-Conduit Check, Conduit-Donor Check, and Transfer), Loan Received Balance Reduction, Enforceable Pledge Payment, Enforceable Pledge (as memo), Anonymous Monetary Contributions (always unitemized)
If on the PDF, you see a transaction with [info] in front of the amount, this indicates the transaction has no cash impact on the summary totals. This is understood by all agencies.

Line 2 (Schedule B-Part 1, Loans Received)

Transaction Type: Loans Received

Line 3, SUBTOTAL CASH CONTRIBUTIONS

Total of Line 1 and Line 2

Line 4 (Schedule C, Nonmonetary Contributions)

Transaction Types: Inkind Contribution (including contributions with tags Conduit – Inkind), Accrued Expense Balance Reduction

Line 5, TOTAL CONTRIBUTIONS RECEIVED

Expenditures Made

Line 6 (Schedule E, Payments Made)

Transaction Types: Expenses, Accrued Expense Payment, Loan Made Balance Reduction, Non-Monetary Expense (as memo), Refunded Contribution, Allocation Transfer (from State to Federal), Loan Rec’d Interest Payment

Line 7 (Schedule H, Loans Made to Others)

Transaction Type: Loan Made

Line 8, SUBTOTAL CASH PAYMENTS

Total of Line 6 and Line 7

Line 9 (Schedule F, Accrued Expenses)

Transaction Type: Accrued Expense

Line 10 (Schedule C, Nonmonetary Contributions)

Transaction Type: Inkind Contribution (including contributions with tags Conduit – Inkind), Accrued Expense Balance Reduction

Line 11, TOTAL EXPENDITURES MADE

Total of Lines 8, 9, and 10

Current Cash Statement

Line 12, Beginning Cash Balance

This is the total from Line 16 on the previous report

Line 13, Cash Receipts

Amount from Line 3 (Subtotal Cash Contributions) on main Summary Page

Line 14 (Schedule I, Misc Increases to Cash)

Transaction Type: Other Income, Anonymous Other Income (always unitemized), Allocation Transfer (Federal to State), Refunded Expense

Line 15, Cash Payments

Amount from Line 8 (Subtotal Cash Payments) on main Summary Page

Line 16, ENDING CASH BALANCE

Add Lines 12, 13, and 14, then subtract Line 15

Line 17 (Schedule B-Part 2, Loan Guarantors)

Transaction Type: Loan Received Guarantee

Cash Equivalents and Outstanding Debts

Line 18, Cash Equivalents

Ending Investment Balance pulled from the criteria screen when generating the report. The most common amount here is $0.00

Line 19, Outstanding Debts

Total of Line 2 and Line 9 from Column B

Line 20 & 21, Calendar Year Summary for Candidates Running in Both the State Primary and General Elections

Line 20, 1st Column: Total of all Sch A/B/C transactions dated 01/01 – 06/30 (or to date)
Line 20, 2nd Column: Total of all Sch A/B/C transactions dated 07/01 – 12/31 (or to date)
Line 21, 1st Column: Total of all Sch C/E/F/H transactions dated 01/01 – 06/30 (or to date)
Line 21, 2nd Column: Total of all Sch C/E/F/H transactions dated 07/01 – 12/31 (or to date)
If you see $0.00 here, and are expecting something else, please see this help file

Line 22, Expenditure Ceiling Summary for State Candidates

The following transactions are included in the Line 22 calculation:

Inkind Contributions from all except Party Committees
Expense, Accrued Expense, Refunded Expense & Non-Monetary Expenses and their corresponding splits unless the transaction in question has tag Exempt from Expenditure Ceiling

If you have Expenditure Limit data that needs to auto-populate in the box on Line 22, first ensure the election you are generating the report for has the Accepting Voluntary Limits option checked. This is handled on the Elections page under the Tools tab and must be done for each relevant election.

For any transactions that are exempt from such expenditure limits, add the tag Exempt from Expenditure Ceiling to prevent them from appearing in this section.

NOT INCLUDED IN SUMMARY TOTALS

Schedule D: Summary of Expenditures Supporting/Opposing Others:

Transaction Type: Support/Oppose Memos, Loan Made Balance Reduction

Schedule G: Payments Made by an Agent or Independent Contractor:

Transaction Type: Expense (split), Accrued Expense (split), State Portion of Allocated Expense, State Portion of Allocated Accrued Expense Payment, State Portion of Allocated Non-Monetary Expense (as memo)
Sch G has a $500 itemization threshold – higher than the standard $100 itemization threshold

REPORTING CODES (for expenditures) full definitions:

CMP: Campaign paraphernalia/misc. Lawn signs,
buttons, bumper stickers, T-shirts, potholders, etc. Includes costs of
election night event.
CNS: Campaign consultants. Fees and commissions paid to professional campaign management or consulting firms.
CTB: Contributions. Contributions made to other
candidates and committees. Use “CTB” for direct monetary contributions.
For nonmonetary (in-kind) contributions, use “CTB” and, if one of the
other codes accurately describes the expenditure, you may enter that
code also. Otherwise, describe the payment. Also provide the name of the
candidate or committee that received the nonmonetary contribution in
the “Description of Payment” column.*
CVC: Civic donations. Donations to civic, nonprofit or education organizations; payments for community events.
FIL: Candidate Filing/Ballot Fees. Payments to
election officials for candidate filing fees and fees charged for
publication of a ballot statement.
FND: Fundraising events. Expenditures associated with
holding a fundraising event, including payments for event space to
hotels or halls, payments for food and beverages to restaurants,
caterers and other vendors, and payments for speakers, entertainment,
and decorations. Includes costs of house parties. (Use “LIT” for costs
of invitations, brochures, and solicitations associated with fundraising
events.)
IND: Independent expenditures. Payments for
communications that support/oppose other candidates or measures that are
not made in consultation or coordination with the candidates or a
ballot measure committee. Use “IND” and, if one of the other codes
accurately describes the independent expenditure, you may enter that
code also. Otherwise, describe the payment. Also provide the name of the
candidate or ballot measure supported or opposed by the expenditure*
LEG: Legal Defense. Attorney or other fees paid for legal defense.
LIT: Campaign literature and mailings. Preparation,
production, and distribution of campaign literature, direct mail pieces,
fundraising solicitations, and door hangers. Includes costs of mailing
lists, design/graphics, copy and layout, printing and photocopying.
Includes payments to be on a slate mailer, and for absentee ballot
mailers.
MBR: Member Communications. Payments for
communications to members, employees, or shareholders of an
organization, or their family members, for the purpose of supporting or
opposing a candidate or ballot measure.
MTG: Meetings and appearances. Costs associated with meetings, press conferences, town halls, constituent meetings, etc.
OFC: Office expenses. Expenditures for office rent;
utilities (including cellular phone service); purchase or rental of
office equipment (computer, fax, photocopier, etc.) and furniture;
office supplies, etc.
PET: Petition circulating. Includes payments for
printing petitions and payments to signature gathering firms for ballot
measure qualification drives.
PHO: Phone banks. Costs of phone banks.
POL: Polling and survey research. Costs of designing and conducting polls, reports on election trends, voter surveys, etc.
POS: Postage, delivery and messenger services.
Includes U.S. Postal Service, Federal Express, United Parcel Service,
and other delivery and courier services.
PRO: Professional services. Includes legal, accounting, and bookkeeping services.
PRT: Print space and production costs. Includes
advertising space in newspapers, magazines and other publications, and
billboard ads.
RAD: Radio airtime and production costs.
RFD: Returned contributions.
SAL: Campaign workers salaries. Includes state and federal payroll taxes.
TEL: Television or cable airtime and video production costs.
TRC: Candidate travel. Payments or reimbursements for travel, lodging, and meals of a candidate.
TRS: Staff/spouse travel. Payments or reimbursements
for travel, lodging, and meals of a candidate’s representative (staff),
or member of the candidate’s household.
TSF: Transfers. Only use this code to report the
transfer of funds to another authorized committee of the same candidate
or sponsoring organization. Report funds this committee gives to other
committees on Schedule E, as contributions (“CTB”) to those committees,
not as transfers.
VOT: Voter registration costs.
WEB: Information technology costs. Includes payments
for website design, e-mail, internet access, production of website and
e-mail advertising.
*Payments that are contributions or independent
expenditures to support or oppose other candidates, measures, and
committees must also be summarized on Schedule D.