Iowa DR-2 Disclosure Summary Report
Every committee is required to periodically report its financial activity to the Ethics Board using the Ethics Board’s web reporting system. Reports must be electronically filed by 4:30 p.m. on the due date.
The Iowa efiling is more of a bulk import; only transactions from Sch A & Sch B can be imported. The import format is .csv – we recommend only opening this file with a text editor like Notepad++ rather than Excel.
The report parameter fields are as follows:
Compliance Report Version:
There are two versions:
- For Efiling – This should be used when generating the report to file. All transactions will be itemized on the import; additional itemization rules will be applied on the state’s site.
- Paper Filing Only – This itemizes Schedule A transactions when the entity’s aggregate total is greater than $25 per year and Schedule B transactions when the entity’s aggregate total is greater than $5 per year. All Sch D & Sch E transactions are itemized regardless of amount or entity’s aggregate.
Date Range: Please ensure that your date range lines up with either standard Iowa reporting dates or dates that are specific to your report. i.e. January 19 Report, Pre-Primary, etc.
Current Election: Please select the current election.
Amended: Check the box if this is an amended report.
Amended Compliance Report: Selected the previously filed report. (This dropdown is only seen if the Amended box is checked.)
Report Period: The available report periods will appear in the dropdown.
All Caps: This will generate your entire report in all caps.
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 download the e-filing for your records, as well.
NOTES:
- Iowa 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. This also applies to Support/Oppose Memos.
- 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 Iowa’s system.
- Loans Received & associated transactions, Loans Made & associated transactions are not supported on the report, and need to be hand-entered directly into Iowa’s system.
DR-2 Disclosure Summary Report
Below is a breakdown of each Receipt and Disbursement schedule based on the order found on the DR-2 Disclosure Summary Report
Schedule A – Receipts
Transaction Types: Monetary Contribution, Enforceable Pledge Payment, Other Income, Refunded Contribution
Reversed: included
Splits: **see notes**
Notes:
- Splits are itemized as cash-impact transactions
- Reversals will be itemized as negative amounts
- Refunded Contributions will be itemized as negative amounts
- To check the Fund-raiser box, ensure the transaction is associated with an Event
- To mark an Other Income as Interest, please use the Interest Transaction Tag
Schedule B – Expenditures
Transaction Types: Expense, Refunded Expense, Support/Oppose Memo
Reversed: included
Splits: **see notes**
Notes:
- Splits & Support/Oppose Memos are itemized as cash-impact transactions
- Reversals will be itemized as negative amounts
- Refunded Expense will be itemized as negative amounts
- If using the Mileage Reporting Code, please fill out the additional fields at the bottom of the transaction: Number of Miles and Mileage Reimbursement Rate
Schedule D – Incurred Indebtedness
Transaction Types: Accrued Expense
Reversed: included
Splits: excluded
Notes:
- This schedule will include any Accrued Expenses that are still
outstanding at the end of the period, even if they were previously
reported. - THESE TRANSACTIONS CANNOT BE IMPORTED – they must be hand-entered directly into Iowa’s system.
Schedule E – In Kind Contributions
Transaction Types: Inkind Contribution
Reversed: included
Splits: excluded
Notes:
- THESE TRANSACTIONS CANNOT BE IMPORTED – they must be hand-entered directly into Iowa’s system.
- To check the Fund-raiser box, ensure the transaction is associated with an Event
