Tennessee Regulations § 0530-01-03-.05 BOOKKEEPING PROCEDURES
Regulation Text
(1)
A candidate must adopt a record-keeping system to distinguish between contributions made for a primary election and those made for a general election. Contributions received for a general election may not be spent in the preceding primary election, but any funds remaining from a primary election may be used in a subsequent general election.
(2)
A candidate through his/her record-keeping system must be able to determine the aggregate amount of contributions received per election from each contributor.
(3)
A candidate must have a bookkeeping system in place documenting contributions and expenditures. The Registry recommends that candidates and their committees maintain copies of all contributions received or in the alternative a journal or listing of contributions and expenditures.
History
Original rule filed August 29, 2001; effective December 28, 2001.
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