KS Candidate Report: Line-By-Line

The KS Candidate Report is used by candidate committees to report both receipts and expenditures as well as other contributions and outstanding balances. Below is a line-by-line help guide for the Kansas Receipts and Expenditures Report for State and Local Candidates. 

To e-file the report, you must download your generated efile from ISP and log into your account with the Kansas Secretary of State to upload and file your report.

To paper file the report, you must print, sign, and submit your generated PDF from ISP to the Kansas Secretary of State’s Office or County Elections Officer, as appropriate.

Summary Page

Report Date: This is the report due date as determined by the state of Kansas. This field pulls from the Due Date entered when generating the compliance report. See the Report Due Dates section on the Kansas Public Disclosure Commission website for more information.

Section A – Candidate Information

• Name of Candidate, Address, City and Zip Code, County: These fields all populate directly from the information listed on the filer record. It is important that these fields are filled out correctly and updated timely to ensure accurate reporting.
• Office Sought: Office selected in the office field on the candidate record
• District: District number entered on the candidate record

Section B – Other Report Types

• Amended Filing: If this report is an amended filing, check the Amended box when generating the report for this to be checked on the filing PDF.
• Termination Report: If this report is a termination report, check the Termination box when generating the report for this to be checked on the filing PDF.

Section C – Summary Information

• Summary (covering the period from … through …): These are the reporting periods as determined by the state of Kansas. These fields pull from the From Date and To Date entered when generating the compliance report. See the Report Due Dates section on the Kansas Public Disclosure Commission website for more information.
  1. Cash on hand at beginning of period: This is the cash on hand at the beginning of the period. It should be the same as the closing balance from the previous period. If this is the first report filed, the amount reported should be zero.
  2. Total Contributions and Other Receipts (Use Schedule A): This value pulls directly from the TOTAL RECEIPTS THIS PERIOD (to line 2 of Summary) field in Schedule A. See Schedule A for detailed instructions. If there are no contributions or other receipts to report this period, the amount listed here should be zero.
  3. Cash available this period (Add Lines 1 and 2): This value is total of lines 1 and 2 from above.
  4. Total Expenditures and Other Disbursements (Use Schedule C): This value pulls directly from the TOTAL EXPENDITURES & OTHER DISBURSEMENTS THIS PERIOD (to line 4 of Summary) field in Schedule C. If there are no expenditures to report this period, the amount listed here should be zero.
  5. Cash on hand at close of period (Subtract Line 4 from 3): This value is calculated as the total from line 4 subtracted from the total at line 3.  
  6. In-Kind Contributions (Use Schedule B): This value pulls directly from the TOTAL IN-KIND CONTRIBUTIONS THIS PERIOD (to line 6 of Summary) field in Schedule B. If there are no in-kind contributions to report this period, the amount listed here should be zero.
  7. Other Transactions (Use Schedule D): This value pulls directly from the TOTAL OTHER TRANSACTIONS (to line 7 of Summary) field in Schedule D. If there are no accounts payable, loans payable, loans receivable, or other balances outstanding to report as of the close of this period, the amount listed here should be zero.

Section D – Declaration and Signature

• This section of the paper filing is left blank on the PDF generation. Once the PDF is printed for paper filing, this can be signed and dated by the authorized individual prior to being submitted to the appropriate authority (Kansas Secretary of State or County Elections Officer).

Schedule A – Contributions and Other Receipts

Transaction Types: Monetary Contribution, Loan Received, Accrued Income Payment, Allocation Transfer, Dues, Enforceable Pledge Payment, Loan Made Repayment, Other Income, Pass-Thru Receipts, Refunded Expense

NOTE: Schedule A also includes Reversed Expenditures of all transaction types reported on Schedule C (see Expenditures and Other Disbursements transactions listed below).

Itemized Lines: Contributions and other receipts from any person in an aggregate amount over $50 during the reporting period are to be itemized separately as outlined below.

• Date: Date the monetary contribution is received, not the date deposited.
• Name and Address of Contributor: Contributor’s full name and address. Data populates from the Entity selected. If contribution is a loan, needs to include full name of lender and each guarantor and endorser.
• Occupation of Individual Giving More Than $150: Contributor’s occupation. Data populates from the Entity selected. If not employed, then the spouse’s occupation must be listed.
• Primary Total $: When a primary election is selected in the Election field, the amount of the transaction populates here.
• General Total $: When an election other than a primary election is selected in the Election filed, the amount of the transaction populates here. 
• Check Appropriate Box (Cash, Check, Loan, E-funds/Other): For a Loan Received, the value checked in these fields is driven by the transaction type. For all other transaction types, the transaction method drives which box is checked.
• Total Amount Received: This is the total amount of the transaction. The Primary Total $ and General Total $ should add up to the Total Amount Received figure.

Summary Lines

• Total Itemized Receipts for Period: Summary total of all itemized lines reported on Schedule A
• Total Unitemized Contributions ($50 or less): Summary total of all unitemized transactions that did not meet the itemization threshold
• Sale of Political Materials (Unitemized): Not currently supported
• Total Contributions When Contributor Not Known: Summary total of all contributions and other receipts where the transaction entity is listed as Anonymous. Anonymous contributions must each be $50 or less and the aggregate of these contributions shall not exceed 50% of a single individual’s contribution limit to a campaign for the office being sought.
• TOTAL RECEIPTS THIS PERIOD (to line 2 of Summary): Summary total of all monetary contributions and other receipts for period. This value should equal the total itemized and unitemized summary totals listed above. Total amount flows to line 2 of the Summary.

Schedule B: In-Kind (Non-Monetary) Contributions

Transaction Types: Inkind Contribution, Accrued Expense Balance Reduction, Loan Received Balance Reduction

Itemized Lines: In-kind contributions from any person in an aggregate amount or value over $100 during the reporting period are to be itemized separately as outlined below.

• Date: Date the in-kind contribution is received
• Name and Address of Contributor: Contributor’s full name and address. Data populates from the Entity selected.
• List Occupations for Those Giving an In-Kind of More Than $150: Contributor’s occupation. Data populates from the Entity selected. If not employed, then the spouse’s occupation must be listed.
• Description of In-Kind Contribution (Primary/General Period): Populated from the Compliance Note entered on the transaction. This should include the item or service received as well. Additionally, if a primary election is selected for the transaction, Primary Election will be displayed in this field alongside the description in the Compliance Note. For any other election type selected, General Election will be displayed in this field.
• Value of In-Kind Contribution: This is the fair market value of the item or service as if it had been purchased, sold, or leased in the ordinary course of business.

Summary Lines

• Total Itemized (over $100) In-Kind Contributions: Summary total of all itemized in-kind contributions reported on Schedule B
• Total Unitemized ($100 or less) In-Kind Contributions: Summary total of all unitemized in-kind contributions that did not meet the itemization threshold
• TOTAL IN-KIND CONTRIBUTIONS THIS PERIOD (to line 6 of Summary): Summary total of all in-kind contributions for period. This value should equal the sum of the total itemized and unitemized summary totals listed above. Total amount flows to line 6 of the Summary.

Schedule C – Expenditures and Other Disbursements

Transaction Types: Expense, Accrued Expense Payment, Loan Made, Loan Received Repayment, Pass-thru Disbursements, Refunded Contribution, Refunded Dues

Note: Schedule C also includes Reversed Receipts of all transaction types reported on Schedule A (see Contributions and Other Receipts transactions listed above).

Note: Expenditures contracted for or remaining unpaid bills are reported on Schedule D. When debts for goods and services previously reported on Schedule D are paid off, that payment will be recorded on this schedule. This schedule is also used to report the repayment of loans owed to the candidate, the disbursement of illegal contributions, and the payment of recoverable security deposits.

Itemized Lines: Expenditures and disbursements made to any person in an aggregate amount over $50 during the reporting period are to be itemized as outlined below.

• Date: Date the payee was actually paid during the reporting period
• Name and Address: Payee’s full name and address. Data populates from the Entity selected.
• Primary $: When a primary election is selected in the Election field, the amount of the transaction populates here.
• General $: When an election other than a primary election is selected in the Election filed, the amount of the transaction populates here. 
• Purpose of Expenditure or Disbursement: Populated from the Reporting Code field selected and the Compliance Note entered on the transaction. Used to reflect the nature of the expenditure or disbursement, as well as any additional description needed for compliance. 
  • Note: When an expenditure is made by payment to an advertising agency, public relations firm, or political consultants for disbursement to vendors, the Compliance Note needs to include the name of each such vendor and the other information required on this schedule for each such expenditure.
• Amount: This is the total amount of the transaction. The Primary $ and General $ totals should add up to the Amount figure.

Summary Lines

• Total Itemized Expenditures This Period: Summary total of all itemized expenditures and disbursements reported on Schedule C
• Total Unitemized Expenditures of $50 or less: Summary total of all unitemized expenditures and disbursements that did not meet the itemization threshold
• TOTAL EXPENDITURES & OTHER DISBURSEMENTS THIS PERIOD (to line 4 of Summary): Summary total of all expenditures and disbursements for period. This value should equal the sum of the total itemized and unitemized summary totals listed above. Total amount flows to line 4 of the Summary.

Schedule D – Other Transactions

Transaction/Balance Types: Loan Received, Loan Made, Accrued Expense, Accrued Income, Enforceable Pledge

Itemized Lines: All loans and other debts owed by or owed to the candidate or candidate committee with a balance at the close of the reporting period should be reported on this schedule.

• Date: Date the debt/payable was incurred or the loan was given. 
• Name and Address: Full name and address of the person to whom you owe the debt or the person owing the debt to you. Data populates from the Entity selected.
  • Note: In the case of someone who has loaned money to you, each guarantor and endorser must also be listed.
• Nature of Account of Loan Payable or Loan Receivable: Used to reflect the purpose of the debt or loan. Indicate whether it is a loan and, if so, the terms and purpose thereof. If it is a debt for goods or services, briefly describe the goods or services.
• Balance at Close of Period: This is the total amount of the loan or other debt remaining unpaid at the end of the reporting period.

Summary Lines

• TOTAL OTHER TRANSACTIONS (to line 7 of Summary): Summary total of all outstanding debts, payables, and receivables at the end of the reporting period. The total amount flows to line 7 of the Summary.