How Are Refunded Contributions Reported on WA C4 PDC vs Seattle?
There are two different C4 (Ballot/Candidate/Non-Candidate) reports, a PDC version and a Seattle version. How Refunded Contributions pull to each will vary.
The C4 distinguishes between receipt starting totals and expense starting totals.
The PDC considers a Refunded Contribution an Expense, making it part of the expense starting totals. This means, on the PDC Form C4, Refunded Contributions are listed as an Expense once and only once on Schedule A3.
However, Seattle considers a Refunded Contribution to have a negative impact on the receipt totals.
On the Seattle Form C4, this is accomplished by Refunded Contributions are listed three times:
- On Schedule A3 as an Expense
- On Schedule C1 as a Contribution correction
- On Schedule C2 as an Expense correction
What this does is essentially move the transaction:
- Listing the Refunded Contribution as an Expense because the filer sent money out
- Listing it as Expense correction to remove it from the Expense side
- Listing it as a Receipt correction to move it to the Receipt side