CAMPAIGN FINANCE AND BOOKKEEPING MANUAL

Revoking Exemption If a decision is made at a later date to exceed the $1,000 limit on contributions or disbursements, or to raise more than $100 from a single source during a calendar

CAMPAIGN FINANCE

AND BOOKKEEPING

MANUAL

April 2004

Wisconsin State Elections Board

17 West Main Street, Suite 310

Wisconsin campaign finance law requires candidates for public office to register their intent to run for office, to disclose their campaign receipts and disbursements, and to abide by certain contribution limits and prohibitions To help candidates and their treasurers comply with the law, the State Elections Board has prepared this campaign finance manual This manual contains instructions for completing the registration statement and campaign finance reports, summarizes the major provisions of the law, and describes a bookkeeping system for campaign committees The bookkeeping system presents a simple method to record and save the financial information necessary for completing the campaign finance reports It is not required Any system that a treasurer uses to keep good records of receipts and disbursements can form the basis for completing campaign finance reports

Wisconsin was one of the first states to establish a comprehensive campaign finance reporting law The passage of this law in 1974 put Wisconsin at the forefront of open government The law recognizes that our democratic system of government can be maintained only if voters are informed Registration and financial reports are required of all candidates for state, county, city, town, village and school district offices and are available for public inspection

Candidates for local offices can direct questions about campaign finance law or reporting

requirements to their local filing officers Candidates for state offices can direct questions to the Campaign Audit staff of the State Elections Board at 608-266-8005

DISCLAIMER:

This manual is meant as a guide for keeping records and reporting campaign finance activity It does not cover every aspect of campaign finance law Please refer to Chapter 11 of the

Wisconsin State Statutes for campaign finance law specifics You can view and print this

chapter from the State Elections Board website at http://elections.state.wi.us

CONTENTS

Page

I REGISTRATION REQUIREMENTS 1

Who is Required to Register

Completing a Registration Statement

Amending a Registration Statement

Penalty for Not Filing a Registration Statement

II EXEMPTION FROM FILING CAMPAIGN FINANCE REPORTS 3

Special Report of Late Contributions

Computer Generated Campaign Finance Reports

IV MAJOR PROVISIONS OF WISCONSIN CAMPAIGN FINANCE LAW 8

Contribution Limits

Definition of Campaign Period for the Purpose of Calculating

Contribution Limits

VI TERMINATION OF REGISTRATION AND REPORTING 13

REQUIREMENTS

Disposal of Residual Funds

VII RECOMMENDED BOOKKEEPING SYSTEM 14

SAMPLES OF COMPLETED FORMS

QUICK REFERENCE TOPICS & ADDENDUMS

Permissible & Impermissible Expenditures – Party Committees

Filing Computer Generated Reports

Cash Balance Reconciliation Worksheet

Permissible & Impermissible Expenditures – Candidate Committees

I REGISTRATION REQUIREMENTS

Who is Required to Register

Under Wisconsin campaign finance law, a candidate for election to public office must register with the appropriate filing officer A candidate for state office:

State Superintendent of Public Instruction,

Justice of the Supreme Court,

Court of Appeals Judge,

Circuit Court Judge,

A candidate must file a campaign registration statement (EB-1) at the point he/she forms the intent to become a candidate and before circulating nomination papers, receiving contributions or spending money on the campaign Registration statements can be obtained from any filing officer or from the State Elections Board website (http://elections.state.wi.us) The minimum amount of money needed to open an account can be deposited at a financial institution and a post office box can be rented before registration These receipts and expenses must be reported on the first campaign finance report

After filing the registration statement, a candidate may begin receiving and disbursing campaign funds The campaign’s financial activities must be reported to the filing officer on campaign

finance reports (EB-2), unless the committee has claimed an exemption from filing finance

reports These reports will disclose information on the receipts, expenditures, incurred

obligations and loans of the campaign

Completing a Registration Statement

Seven items of information are required on a campaign registration statement (EB-1) When any

of this information changes, an amendment to the registration statement must be filed with the

filing officer within ten days of the change The box at the top of the registration statement is

checked to indicate an amendment to a previously filed campaign registration statement (An example of a completed registration statement is shown on pages 24-25)

Item 1 Candidate and Candidate Committee Information

This section must be completed by all candidates and candidate committees It contains the

information identifying the candidate and committee, party affiliation (if any), office sought

(including branch and district number), date of the primary and date of the election Political action committees, political party committees, recall committees and political groups (referendum) do not complete this section

There are two types of candidate campaign committees: personal campaign committee and support committee A personal campaign committee is organized by the candidate to promote the candidate’s declared candidacy for a specific office A support committee is one organized

on behalf of the possible candidacy of a person, with that person’s consent A candidate with a personal campaign committee cannot authorize a support committee A person who authorizes a support committee must adopt the support committee as his or her personal campaign committee

when the person becomes a candidate Note: You must register as a personal campaign

committee to appear on the ballot

Item 2 Political Committee Information (Non Candidates Only)

This section must be completed by political committees other than candidate committees The political committee must provide the name, address and telephone number of the committee, along with the name of the sponsoring organization, if any, and any acronym used by the committee The type of committee is indicated by checking the applicable boxes (A – G) Candidate committees do not fill in this section

Item 3 Campaign Treasurer

The treasurer for the candidate or political committee must be listed in Item 3 The candidate can serve as the campaign treasurer It is important that the treasurer’s name, complete address

and telephone numbers be provided on the registration statement and be kept current All

notices and forms for campaign finance reports will be sent to this person at the address given in this section Failure to keep this information current may result in the committee being

penalized for failure to file necessary reports

Item 4 Principal Officers of the Committee and Other Custodians of Books and Accounts

If the committee has officers besides the treasurer, they should be listed in Item 4 A nonpartisan candidate for county or municipal office, or an independent candidate, may authorize certain committee members or officers to fill a vacancy in nomination due to the candidate’s death These individuals should be indicated in Item 4 with an asterisk (*)

Item 5 Depository Information

All registrants must have a single campaign depository account in which all contributions are deposited and from which all disbursements are made Candidates claiming exemption from filing finance reports may use a personal checking account, i.e., they may commingle campaign money with personal funds A separate account must be opened if the candidate (committee) exceeds the exemption limits All account information must be provided on the EB-1 whether

accounts for investment purposes, including savings account, certificates of deposit, money market, or a safe deposit box, they should be listed on a separate sheet of paper and attached to the registration statement Candidates running for more than one elected office are only allowed one primary campaign depository account All contributions and all disbursements for all offices must be run through the one account

To open the campaign account, it may be necessary to complete a request for Employer Identification Number (EIN) using form SS4 This form should be available from your financial institution or from an IRS office or website

Item 6 Certification

The candidate and committee treasurer must sign the original registration statement of a personal campaign committee or a support committee certifying that the information is true, correct, and complete, and that the committee is the only committee authorized to act on the candidate’s behalf Amendments to the registration may be signed by either the candidate or treasurer If there is a change in treasurer, the new treasurer should sign

Item 7 Exemption From Filing Campaign Finance Reports

Registrants who are eligible for an exemption from filing campaign finance reports should complete this section The exemption requirements are explained in Section II of this manual

Amending a Registration Statement

When any of the information reported on the registration statement changes the statement must

be amended by filing a new EB-1 The candidate or treasurer must file the new EB-1 within 10

days of the change, checking the “yes” box at the top of the form to indicate that it is an

amendment

Penalty For Not Filing a Registration Statement

Failure to file the original registration statement by the deadline for filing nomination papers prevents a candidate’s name from appearing on the ballot If a required statement or amendment

is not filed on time, the registrant may be subject to a fine

II EXEMPTION FROM FILING CAMPAIGN FINANCE REPORTS

Eligibility

Committees may be eligible for an exemption from filing campaign finance reports if campaign

finance activity is low enough to meet all of the following criteria:

1 The committee anticipates that it will not accept contributions, make disbursements, or incur loans and other obligations in an aggregate amount exceeding $1,000 in a calendar year; AND

2 The committee anticipates that it will not accept any contribution or cumulative contributions from a single source (other than the candidate) exceeding $100 in a calendar year; AND

3 The candidate or treasurer must sign and date the request for exemption on the campaign registration statement

Committees on exemption may receive up to $1,000 in a calendar year, and may spend up to

$1,000 in the same calendar year The candidate’s contributions do count toward the total receipts of $1,000 or less in a calendar year The $100 limit on contributions from a single source does not apply to contributions from a candidate’s personal funds for his or her own campaign

Financial Records During Exemption

When a committee is exempt, it is not required to file any campaign finance reports (EB-2) However, the candidate or treasurer is required to keep financial records adequate to meet the requirements of campaign finance law Records must be kept of all contributions to the committee and of all expenditures

A candidate who is exempt from filing campaign finance reports may use a personal account as the campaign depository Account information must be provided on the EB-1 A separate campaign depository account is not required for candidates claiming exemption

Revoking Exemption

If a decision is made at a later date to exceed the $1,000 limit on contributions or disbursements,

or to raise more than $100 from a single source during a calendar year, the committee must

amend its campaign registration statement immediately, by checking the box: “This registrant is

no longer eligible to claim exemption.”

The committee is then required to file campaign finance reports beginning with the next regular report The first report must cover all financial activity from January 1 of the current year, through the cutoff date of the required report The committee may also need to list all committee contributions received in the current campaign period to monitor aggregate committee limits

III CAMPAIGN FINANCE REPORTS (EB-2)

Campaign finance reports must be filed by all registrants that are not exempt from filing reports Committees must continue to file periodic reports until termination of their registration These reports must be filed with the appropriate filing officer when due The campaign finance report (EB-2) is a multi-page form provided to candidates for state office by the State Elections Board and to candidates for local office by the local filing officer (An example of a completed campaign finance report is shown on pages 28-50)

Types of Reports

Candidates must file a pre-primary and a pre-election report due 8 days before the primary or election Candidates for local office whose names do not appear on the primary ballot are not required to file a pre-primary report However, candidates for state nonpartisan office whose names do not appear on a primary ballot are required to file a pre-primary report Candidates that lose in the primary or election, must continue to file reports until they are eligible for, and request, termination of their committee Candidates must also file continuing reports in January and July of each year until they terminate their registration

The filing officer will send report forms and a notice of the filing requirements to the treasurer

filed and the period of time covered by the report (A table of reporting periods and filing deadlines is found on page 66) Failure to receive a notice does not excuse the committee from filing the report on time

PACs (political action committees) and political party committees are sent filing notices for continuing reports and for fall pre-primary and pre-election reports Regular filing notices are not sent to these committees for spring elections or special elections Instead, a notice of the report deadlines is sent If the committee is planning to make a contribution to a candidate in the spring or special election, the treasurer is asked to request report forms

Committees registered with the State Elections Board that accept contributions over $20,000 in a campaign period (candidates) or a biennium (non-candidates) are required to file their finance reports electronically in addition to the paper copy A biennium is a 2-year period running from January 1 of an odd-numbered year through December 31 of the next even-numbered year

Information Required

The information listed on the campaign finance report discloses the financial activity of the registrant The law requires disclosure of income, disbursements, and incurred obligations In addition, disclosure is required for loan guarantees and for estimated in-kind contributions This information is required to be placed on separate schedules of the campaign finance report form

Committee treasurers must exercise diligence in acquiring and furnishing the contributor information required on the receipts schedules Under current state law, treasurers and candidates are required to make a “good faith effort” to obtain all information required on the reports For all contributors giving over $20, you must disclose the individuals name and address If the individual’s year-to-date total exceeds $100, you must also provide the occupation, name and address of the principal place of employment

At the time this manual was being revised, the Elections Board was in the process of drafting a rule which would require the return or donation of contributions with incomplete contributor information Under the proposed rule, committees would be required to furnish the information within a specified number of days from the due date of the report, or be required to return the contribution or donate it to a charity Elections Board staff will keep state registrants informed

of changes in the requirements for reporting contributor information as they occur

Each of the report schedules has detailed instructions for completing it on the back These instructions should be reviewed each time a campaign finance report is prepared A committee is

only required to file schedules that show activity You do not need to include blank schedules

when filing reports

All contributions received by the committee must be reported in Schedule 1 (Receipts) of the campaign finance report Contributions and loans from individuals are listed in Schedule 1A (Contributions Including Loans From Individuals) Contributions from other committees, such

as political action committees, political party committees, and other candidate committees, are reported in Schedule 1B (Contributions from Committees) All other income such as loans from financial institutions, contributions returned from other registrants, refunds, returns of deposits or interest on investments are reported in Schedule 1C (Other Income and Commercial Loans)

The date which must be provided for all contributions is the date the committee received the contribution, that is, the date it acquired possession and control of the contribution, not the date

of deposit or date on the check (unless all dates are the same)

All money spent by the committee is reported in Schedule 2 (Disbursements) of the campaign finance report General operating expenditures are listed in Schedule 2A (Gross Expenditures) Contributions to other political committees are listed in Schedule 2B (Contributions to Committees)

Additional information required to be disclosed is reported in Schedule 3 (Additional Disclosure)

of the campaign finance report All obligations of the committee such as unpaid bills are listed

in Schedule 3A (Incurred Obligations Excluding Loans) Loans and the individuals who guarantee loans for the committee are listed in Schedule 3B (Loans) Estimated values of in-kind contributions are reported by the recipient in Schedule 3C (Estimated Value of In-Kind Contribution Received from Individuals and Committees) and by contributors in Schedule 3D (Estimated Value of In-Kind Contributions Given to Candidates or Committees) Contributions that your committee is returning to contributors are listed in Schedule 3E (Contributions Returned to Contributor) Contributions donated to charity or the Common School Fund are reported in Schedule 3F (Contributions Donated to Charity or Common School Fund)

A registration statement (EB-1) is included in every EB-2 finance report forms booklet to be used only if there is a change in committee information If there are no changes in committee information, please keep the EB-1 form for future updates if needed

Schedule 4 (Termination Request) of the campaign finance report is used for requests to terminate registration A final campaign finance report must be filed with a termination request

Short Form

If a registrant receives no contributions, makes no disbursements and incurs no obligations during a reporting period, the registrant may file a post card report form, EB-2a This post card

form should be used only when there has been no financial activity and the cash balance remains

unchanged during the reporting period If there is any financial activity, a registrant is required

to use the regular campaign finance report form, EB-2

Special Report of Late Contribution

Candidates for state offices must report contributions of $500 or more received in the 14-day

period before the primary or election within 24 hours of receipt A special report of late contribution (EB-3) must be filed (1) for any contribution of $500 or more, or (2) for

contributions from a single source totaling $500 or more received after the closing date of the

pre-primary or pre-election report and before the primary or election is held Contributions of

$500 or more from the candidate to his or her own campaign are included in this reporting

requirement The report must be filed within 24 hours of receiving the contributions Also, the

contribution must be reported on the next full campaign finance report (An example of completed special report of late contributions is on page 26)

Computer Generated Campaign Finance Reports

The use of personal computers to store campaign information and to generate the various schedules needed for campaign finance reports is becoming more popular This section is intended to help those who want to computerize part or all of their campaign finance reporting responsibility to choose a computer software package that will meet the statutory disclosure requirements of campaign finance law The Elections Board does not recommend any specific commercial software package for campaign finance reports

Committees registered with the State Elections Board that accept $20,000 or more of contributions in a campaign period (candidates) or in a biennium (non-candidate committees) are required to file finance reports electronically in addition to a hard copy The campaign period for a candidate is the same as the length of the term (Assembly – 2 yrs., Senate – 4 yrs.) For non-candidate committees, a biennium begins January 1 of the odd-numbered years and continues through December 31 of the even-numbered years

Committees may download an Excel spreadsheet from the Elections Board website or use private vendor software to meet the requirement to file electronically

As you consider various software packages that are compatible with the personal computer you wish to use, it is very important to keep in mind the following points:

1 A computer software package needs to be versatile enough to produce a report that includes

all of the information required on a campaign finance report You may be using your

software package for other campaign related purposes, however, please include on the report

only the specific information that is required (do not include contributor phone or social

security numbers) This allows a person who wishes to look at reports a consistent presentation of the disclosure information supplied by all committees and lowers the chance

of your report being misunderstood

2 The software package chosen should have the ability to sort information for campaign finance reports by the date income is received and the date expenditures are made This software feature makes it easier to generate a report for the dates within any campaign finance reporting period

3 Another important decision when choosing a computer software package is whether to purchase a package that allows you to keep track of both the required calendar year-to-date amounts and the campaign period-to-date amounts A campaign period total feature helps you track the various statutory contribution limits that are in effect for a campaign period If you choose a software package that can not perform this function, remember to set up another system that allows you to keep track of the various campaign contribution limits Once the computer software package that best meets your campaign needs has been chosen, set

up a format for reporting your campaign finance information Send a sample copy of your

format to your filing officer for approval If your filing officer is the State Elections Board,

we review your format to make sure it meets all of the statutory disclosure requirements

IV MAJOR PROVISIONS OF WISCONSIN CAMPAIGN FINANCE LAW

Contribution Limits

The contribution limits established by state statute determine the maximum amount of contributions (cash, loans, and in-kind contributions combined) that an individual or committee can give or receive over a campaign period These limits depend on the office sought by the candidate and the identity of the contributor (The limits are set out in the table on pages 63-65)

A candidate or committee may not accept contributions that exceed the applicable limit

Definition of Campaign for Calculating Contribution Limits

For purposes of calculating contribution limits, a candidate’s campaign begins on the date a new

candidate is required to file a registration statement, i.e., the date he or she decides to become a candidate The campaign begins for a continuing candidate on either July 1 (candidates participating in the April election) or January 1 (candidates participating in the November election) If a continuing candidate has incurred obligations, the next campaign period begins on the date the candidate receives sufficient contributions to retire those obligations

The campaign period includes both the primary and election The usual campaign period for an Assembly candidate is two years (January 1 odd-numbered year through December 31 of the even-numbered year)

In the case of a candidate at the September primary or November general election, the campaign

ends on either December 31 following the election or the date the candidate receives sufficient

contributions to retire any obligations incurred in connection with that election, whichever is later In the case of a candidate at the spring primary or election, the campaign ends on June 30 following the election or the date the candidate receives sufficient contributions to retire any obligations incurred in connection with that election, whichever is later The campaign of a candidate at a special primary or election ends on the last day of the month following the month

in which the primary or election is held or the date the candidate receives sufficient contributions

to retire any incurred obligations, whichever is later Example: Special Election on April 20 –

campaign ends on May 31

A candidate with debt from a previous election may have more than one open campaign period

A candidate for a future election, that has debt from a past election, may start raising money for the future election prior to receiving sufficient funds to retire the debt If a candidate has multiple campaign periods open and has carried contributions from one campaign back to offset debt from a prior campaign period, they must clearly identify which contributions are being used

to retire past debt and also retire that amount of debt Contributions used for retiring debt, are subject to the contribution limits of the campaign in which the debt was incurred

Individual Contribution Limits

The individual contribution limits for candidates for statewide office and local office vary The specific amounts are listed in the first column of the table on pages 63-65 Candidates for state senate may not receive more than $1,000 from a single individual over the campaign period Candidates for representative to the assembly may not receive more than $500 from a single individual over the campaign period In addition to the limits listed in the table on pages 63-65,

an individual may not contribute more than $10,000 in a calendar year to any combination

of Wisconsin candidates or political committees

Committee Contribution Limits

The committee contribution limits for candidates for statewide office and local office vary The specific amounts are listed in the table on pages 63-65 Candidates for state senator may not receive more than $1,000 from a single political committee unless the committee is a political party or a legislative campaign committee Candidates for representative to the assembly may not receive more than $500 from a single committee unless the committee is a political party or a legislative campaign committee

Cumulative Committee Contribution Limits

There are two different cumulative committee contribution limits One applies to all political committees excluding political party committees The second applies to all political committees including political party committees These are commonly referred to as the 45% and 65% limits because they are found by calculating 45% or 65% of the statutory spending limits for a particular office Section 11.31 Wis Stats., lists the spending limits for elective office These spending limits are only for calculating aggregate committee contribution limits, unless the candidate files an application for a grant from the Wisconsin Election Campaign Fund (WECF) The limit on the cumulative amount of contributions that can be received from all political

committees excluding political party committees or legislative campaign committees is

calculated by taking 45% of the total spending limit for the candidate’s office The specific amounts are listed in the table on pages 64-65 Contributions from other candidate’s personal campaign committees, political action committees, and grants from the Wisconsin Election Campaign Fund (WECF) count against this contribution limit

The limit on the cumulative amount of contributions that a candidate may receive from all

committees including political party committees is calculated by taking 65% of the total

spending limit The specific amounts are listed in the table on pages 64-65 Contributions from all political committees, including political party committees and legislative campaign committees, and grants from the Wisconsin Election Campaign Fund (WECF) count against this contribution limit

Exclusions From Contribution Limits

Contributions used to pay legal fees and other expenses incurred in connection with a recount or petitions to recall an officer are not subject to contribution limits In order to qualify for this exclusion, recall expenses must occur before the recall primary or election is ordered, or in contesting or defending the order Contributions used to pay recount or recall expenses must be reported on the regular campaign finance reports Both the contributor and the candidate should indicate which contributions are being used for this purpose

In-Kind Contributions

An in-kind contribution is any goods, service or property offered to the campaign committee free, or at less than the usual cost, or payment of a registrant’s obligations for such goods, services or property For example, if a campaign worker purchases stamps that are used for a

mailing and is not reimbursed for the cost of the stamps, the value of the stamps is an in-kind contribution to the campaign committee from that campaign worker When an individual is paid

to work on behalf of a candidate by a political committee or some other individual, the payment for those services is an in-kind contribution to the campaign committee If a political committee

or individual offers to provide food and beverages for a fundraiser at less than the ordinary market price, the difference between the ordinary market price and the cost to the campaign is an in-kind contribution from the political committee or individual

The candidate or campaign treasurer must agree to accept an in-kind contribution before it is given When the contribution is from an individual and its value is small, a verbal agreement to accept it usually is sufficient However, when another political committee gives the contribution, the campaign committee should obtain a written description of the contribution, its actual value and the date the contribution will be given from the political committee Also, the campaign committee should agree to accept the contribution in writing If the contributor does not know the actual value of the contribution when the candidate’s consent is needed, a good faith and reasonable estimate of the fair market value should be provided (For more information see ElBd.1.20 Wis Administrative Code)

An in-kind contribution received by the campaign committee is reported by the committee as both a receipt and expenditure This procedure allows the campaign to disclose the receipt of the contribution on its campaign finance report along with cash contributions received and track year

to date and campaign period totals Then, in order to keep the committee’s cash balance accurate, the amount of the in-kind is reported as an expenditure The two entries offset each other and, consequently, do not affect the cash balance

If an estimate of the value of an in-kind contribution is the only value available at the time the campaign committee must file a report, the committee must report the estimated value of the contribution in Schedule 3C (Estimated Value of In-Kind Contributions Received…) When the actual value of the estimated in-kind contribution is known, the actual amount is reported as a contribution and an expenditure on the campaign finance report

In-kind contributions are subject to the same itemization thresholds and the same contribution limits as cash contributions Cash contributions and in-kind contributions from a single contributor are added together for the purposes of determining compliance with contribution limits and the year-to-date amount for a specific contributor When a political communication is provided as an in-kind contribution, the disclaimer must identify the committee receiving the contribution (see page 13 for examples)

Prohibited Contributions

Certain contributions are prohibited by Wisconsin law A committee may not accept the following types of contributions:

1 Anonymous contributions of more than $10;

2 Contributions in cash of more than $50;

3 Contributions given in the name of someone other than the contributor (these are laundered contributions);

4 Contributions from cooperatives or corporations;

5 Contributions in excess of the limits set by law

A registrant should not accept contributions over $25 from organizations that have not registered

If the committee is notified that a contribution was received from an unregistered organization, the committee must return the contribution, and not accept any additional contributions from that organization unless the organization registers with the appropriate filing officer To determine if

a committee is registered, check with your filing officer

Registered lobbyists are prohibited from making campaign contributions to state candidates except between June 1 and the day of the general election in the year of the candidate’s election Contributions cannot be given during this period if the legislature is in session For more information on this restriction, contact the Ethics Board at (608) 266-8123

Returned Contributions

Any contribution you return to the donor after depositing it in the campaign account must be reported on Schedule 2A (Disbursements, Gross Expenditures) and Schedule 3E (Contributions Returned to Contributor) Any contribution returned to the donor uncashed within 15 days of receipt has not been accepted and does not get reported

Contributions Transferred through Conduits

A conduit is any individual, committee or group that receives contributions from individuals, deposits those contributions in a financial institution, and then transfers the contributions to a candidate or political committee selected by the original contributor The conduit may not exercise any discretion over the amount or ultimate recipient of the contributions A conduit is required to register with the State Elections Board

When a conduit transfers contributions, it writes a single check for the total amount of all individual contributions designated for that committee It is required to provide a transmittal letter with the check This letter must identify the organization as a conduit, and list the individual contributors, the amount of each individual’s contribution, and the date the individual authorized their contribution (see ElBd 1.855 Wis Admin Code)

Contributions transferred through conduits are reported as contributions received from the individuals listed in the transmittal letter These contributions are reported under the individual’s name in Schedule 1A (Contributions Including Loans from Individuals) They are subject to itemization on the same basis as other individual contributions

Loan Guarantees

When a campaign committee borrows money from a financial institution and the loan is guaranteed by individuals, the amount of the guarantee must be considered a contribution from the guarantor until the loan is repaid Loan guarantees are reported on Schedule 3B (Additional Disclosure, Loans: Individual, Committee or Commercial) If more than one person guarantees a loan, the amount of a loan is assigned to the guarantors in equal shares in the proportion that the guarantors bear to the total amount guaranteed, unless a different share is specified in the loan instrument When a payment is made to the lending institution which reduces the unpaid balance

of the loan, the amount of the guarantee assigned to each guarantor is reduced in equal shares in the proportion that the number of guarantors bears to the amount repaid, unless a different share

is specified in the loan instrument The outstanding amount of a guarantee and the total

contributions to the campaign by a guarantor may not exceed the individual contribution limit for the guarantor

A bank loan to a candidate, the proceeds of which the candidate loans to the committee is a personal contribution (loan) from the candidate This type of loan is reported as a contribution from the candidate to the committee on Schedule 1A not 1C

Joint Fundraisers

Any personal campaign committee, political party committee or legislative campaign committee may solicit contributions for and conduct a joint fundraising effort or program in coordination with one or more named candidates The committee or committees conducting the joint fundraiser must prepare a written escrow agreement signed by the committees The agreement shall specify the percentage of the proceeds to be distributed to each committee by the joint fundraising effort or program

All solicitations or communications related to joint fundraising efforts or programs shall include information identifying the committees participating and the percentage of the proceeds to be distributed to each No disclaimer is required on these communications if the communication contains the information described above

All contributions received and disbursements made by the joint fundraiser shall be received and disbursed through a separate depository account The separate depository account shall be identified in the escrow agreement

The committee(s) conducting the joint fundraising effort or program are required to register by filing a Supplemental Schedule of Joint Fund Raising Effort or Program (EB-2JF) The joint fundraiser must prepare a campaign finance report (EB-2) covering contributions received and disbursements made in connection with the joint fundraiser A copy of this report must be provided to each committee that receives any of the proceeds no later than 15 days after the proceeds are transferred to the candidate or campaign treasurer

Committees are required to include a copy of this report and the escrow agreement with their campaign finance report for the period in which the contributions are received and the disbursements are made In addition, candidates are required to itemize in the appropriate schedules of the campaign finance report the percentage of the proceeds and disbursements applicable to the candidate These amounts are added to the totals reported in each schedule

V ATTRIBUTION STATEMENTS ON POLITICAL LITERATURE (DISCLAIMERS) Disclaimers

Every communication which is paid for by political funds must contain a disclaimer or attribution statement identifying the source of the funds paying for the communication This includes every printed advertisement, billboard, handbill, sample ballot, television or radio advertisement or other communication paid for by political funds Also, it includes items such as T-shirts, bumper stickers and yard signs The disclaimer must use the words “Paid for by” (abbreviations shall not be used for this language) followed by the name of the committee or group making the payment or assuming responsibility for the communication and the name of

for through an in-kind contribution, it must bear the disclaimer of the recipient campaign committee Abbreviations may not be used for the name of a candidate or campaign committee

No disclaimer is required on 1) personal correspondence not reproduced by machine for distribution, 2) a single personal item which is not reproduced or manufactured by machine or other equipment, 3) nomination papers even if the papers contain biographical information, 4) pins, buttons, pens, balloons, nail files and similar small items on which a disclaimer cannot be conveniently printed, or 5) envelopes which have campaign committee identification printed on them Disclaimers must be included on each separate page of a political communication, including letterhead and enclosures

Formats for Disclaimers

When a communication is paid for by a candidate without a committee, or paid for by an individual, the disclaimer should read:

“Paid for by Mary Smith.”

When the communication is paid for by the campaign committee of a candidate or by a political committee, the disclaimer should read:

“Paid for by Friends of Mary Smith for Mayor, James Jones, Treasurer.”

“Paid for by the Committee for Votes, John Jones, Treasurer.”

When the communication is provided as an in-kind contribution to the campaign committee of a

candidate, the disclaimer should read:

“Paid for by Friends of Mary Smith for Mayor, James Jones, Treasurer.”

or

“Paid for by John Doe as an in-kind contribution to Friends of Mary Smith for Mayor, James Jones, Treasurer.”

VI TERMINATION OF REGISTRATION AND REPORTING REQUIREMENTS

Any candidate, committee or group may terminate its registration if it meets the following requirements:

1 Determines that all financial activity will stop, and that it will no longer receive contributions, make disbursements, or incur obligations; and

2 Files a termination campaign finance report showing that all incurred obligations have been paid or satisfied, and that the cash balance has been reduced to zero; and,

3 Completes a request for termination in Schedule 4 (Termination Request)

A committee that is exempt from filing campaign finance reports need not file a termination report

A candidate may not terminate his or her registration before a primary or election in which he or she is a candidate If a candidate loses a primary, he or she may terminate before the election

Disposal of Residual Funds

A candidate or committee may dispose of remaining funds when terminating by:

1 Returning money to contributors in amounts that are not more than the contributor’s original contribution (note: the candidate or treasurer may choose which contributors to refund You

are not required to prorate and return a portion to all contributors); or

2 Donating money to any tax-exempt charitable organization, the Common School Fund, Wisconsin Election Campaign Fund, or any other government entity; or

3 Transferring money to another registrant within the permitted contribution limit; or

4 Using any combination of the above

Contributions to charities are permitted only when terminating a political committee or when disposing of illegal corporate contributions Note that the charitable donations should be the final disbursements made Prior to making these disbursements, make sure the committee does not have any pending fees or settlement offers

VII RECOMMENDED BOOKKEEPING SYSTEM

The Elections Board staff has developed a bookkeeping system for keeping campaign finance records The system is not mandatory, but it will assist candidates and treasurers to comply with the reporting requirements of the law Accurate campaign finance reports can be prepared with less effort if detailed records are kept throughout the campaign This system can make your work simple, efficient, and accurate It also can help the committee comply with the campaign finance contribution limits for individuals, parties, and committees

Our recommended bookkeeping system consists of a daily receipts log, a contributor card file, and a daily expenditures log All the information recorded in the logs and on the cards is used when completing the schedules of a campaign finance report Other record keeping devices the treasurer may find helpful are shown as well

This system assumes that the treasurer is compiling the information and storing it manually The basic format can be adapted for use with a personal computer The use of personal computers to store campaign finance information and to generate reports is discussed in the section dealing with computer generated reports on pages 7, and 58

Recommended Ledgers

Daily Receipts Log

The first step in setting up the recommended bookkeeping system is to prepare a daily receipts log A receipt is defined as a gift, subscription, loan, advance, deposit of money, or anything of value received for political purposes Most receipts will be contributions in the form of cash or check Each receipt should be listed with the date, name, full address of the contributor or source

of income, and the amount received The amount column should be divided showing receipts that do not require itemization on the campaign finance reports ($20 or less) and those that must

be itemized (over $20) The log should have columns for the year-to-date total, for writing the schedule where the receipt must be reported, and for showing the bank deposits

DAILY RECEIPTS LOG Date Amount

2004 Name and Complete Address $20 or Less Over $20

YTD Total EB-2 Schedule Bank Deposit 01/03 Comm For Better Candidates 108 N Capitol St., Madison 53702 500.00 500.00 1B

03/15 Jim Johnson 1502 Main St., Mt Horeb 54312 20.00 20.00 1A

03/17 Smith Printing – Refund 1102 W Wis Ave., WI Dells, 53965 34.20 1C

08/09 Peoples Bank (Loan) 123 Elm St., Deforest 53532 300.00 1C / 3B

08/11 Mary Duncan, (via conduit) 7890 14th Ave., Kenosha 53405 20.00 20.00 1A

08/11 Tom Jones (via conduit) 1215 S Hampton, Oxford 53952 100.00 100.00 1A

08/15 John Doe (Loan) 815 E Ash St., Lancaster 53813 200.00 200.00 1A / 3B

The year-to-date cumulative amount for each contributor should be listed in a separate column in

the daily receipts log When the cumulative amount for an individual exceeds $100 for the

calendar year, the occupation and the name and address of the principal place of employment of

the contributor must be reported on the campaign finance report This additional information

should be shown on the contributor card discussed in the following section

When the first bank deposit is made, the total deposit is entered in the daily receipts log The

amount of each bank deposit should be shown alongside the receipts as they appear in the daily

log to facilitate checking for errors

When the financial report for the reporting period is prepared, the information for itemized

contributions over $20 can be taken directly from the daily log Since the cumulative amounts

are noted in the log, there is no need to refer to the contributor cards unless the cumulative

amount exceeds $100 If the contributor’s cumulative amount exceeds $100, the treasurer should

refer to the contributor card file to obtain the information about the contributor’s occupation and

the name and address of his or her principal place of employment This information should be

entered in Schedule 1A (Receipts, Contributions Including Loans from Individuals) of the

campaign finance report

Contributions of $20 or less should be totaled for each report period When a contributor’s cumulative contributions exceed $20, the amounts must be itemized They should not be reported in the unitemized contribution total

When a contribution from another registrant is received, the same procedure for entering the information in the daily log is followed It is helpful to write 1B by the receipt to indicate that it

is reported in Schedule 1B (Receipts, Contributions from Committees) of the campaign finance report

When other income, in the form of loans from financial institutions, contribution returned from other registrants, refunds, interest earned, returned deposits, or commercial transactions, such as the sale of campaign assets, is received the income is listed on the daily log indicating the date and source of the income Write 1C next to the entry in the daily log This will help the treasurer identify income that is reported in Schedule 1C (Receipts, Other Income and Commercial Loans) of the campaign finance report

Contributor Card File

The contributor card file contains index cards on which contributions made to the campaign are recorded One index card should be made for each individual and for each registrant making a contribution There should be a separate file for individual contributors and for committee contributors (registrants) The card for an individual contributor should contain the contributor’s name, address, occupation, the name and address of the contributor’s principal place of employment, and the contribution limit applicable to that individual The contributor card for a committee has a similar format but without the information on occupation These should be filed alphabetically in the appropriate file box In this way, the treasurer can record one or more contributions received from the same person or committee on different dates With all this information on the same card, the treasurer can easily verify a person’s or a committee’s contributions during the campaign period

Our suggested form for a receipt card is:

Name: Occupation: Address:

The top part of the card records the information about each contribution that may be needed for

completing the finance reports Depending on the total amount of the contribution, the treasurer

may not be required to report all the information on each card But this information will be

available if it is needed at a later date The lower half of the card identifies the contribution by

the date and the amount

Here is an example of how to enter a series of contributions from a single contributor:

Assembly candidate, David Smith, receives five contributions from John Jones in the same year:

1 A loan of $100;

2 A cash donation of $20;

3 A donation of campaign signs valued at $75;

4 A total of $40 for four tickets to a fundraiser;

5 A donation of food for a fundraiser valued at $25

His campaign contribution limit is $500 These transactions would be recorded as follows:

Occupation: Salesman John Jones

1/13 $100 $100 Loan

2/15 20 120 Cash

3/28 40 235 Check

Daily Expenditures Log

Every disbursement made by the campaign committee must be by negotiable instrument The

name of the candidate or committee must appear on the face of the check along with sufficient

words to indicate the political nature of the account The only exceptions are expenditures from

petty cash Petty cash funds are discussed on page 19

DAILY EXPENDITURES LOG

Date Amount

2004 Business Name and Address Chk No Purpose $20 or Less Over $20

EB-2 Schedule 01/03 U.S Postmaster, 1501 Milwaukee St., Madison 53712 502 Stamps 58.00 2A

03/10 Smith Printing, 1102 W Wisc Ave., Wisconsin Dells, WI 53965 503 Printing – Brochures 200.00 2A

03/31 Peoples Bank, 123 Elm St., Deforest, WI 53532 - Service Charges 19.50 2A

05/06 WI Telephone, 316 W Washington Ave., Madison, WI 53705 504 April Telephone 37.96 2A

06/07 Computerland, 195 N Johns St., Waunakee, WI 53708 505 Office Supplies 47.93 2A

July 2004 finance report cutoff

07/01 Peoples Bank, 123 Elm St., Deforest, WI 53532 - Service charges 19.50 2A

07/27 John Doe for Assembly 418 E Water St., Lodi, WI 53555 506 Contribution 250.00 2B

08/15 Joe’s Supper Club, 237 W Lake St., Briggsville, WI 53920 507 Fundraiser – hall/food 450.00 2A

08/22 Smith for Senate, (I-K) (Postmaster) 248 Oak St., Rio, WI 53960 508 Postage 137.50 2B

Pre-Primary report cutoff

09/01 Peoples Bank, 123 Elm St., Deforest, WI 53532 509 Loan payment 50.00 2A / 3A

09/30 Peoples Bank, “ - Service Charge 19.50 2A

10/12 Tom Day, 5193 Riverview Dr., Wisconsin Rapids, WI 54494 510 Return Contribution 30.00 2A / 3C

The daily expenditures log contains all of the information needed to complete Schedule 2

(Disbursements) of the campaign finance report Each entry should show the date, the name and

address of the business or person, the check number and the specific purpose of the expenditure

The amounts of items that must be itemized on reports, expenditures over $20, are listed in one

column Items not requiring itemization, expenditures of $20 or less, are listed in a different

column Unitemized expenditures are totaled and reported as a lump sum in Schedule 2A (Gross

Expenditures) An additional column is provided for writing the schedule where the expenditure

is to be reported Indicating the proper schedule at the time the expenditure is made simplifies

completing the campaign finance reports later

Special Purpose Ledgers

In-Kind Contributions Ledger

A separate ledger should be kept for in-kind contributions In-kind contributions also are entered

on the contributor cards For a full discussion of in-kind contributions see pages 9-10, and 56

IN-KIND RECEIPT / EXPENDITURES Note: All in-kind receipts must have an offsetting expenditure report on schedule 2A

Date Amount

2004 Name and Complete Address Purpose $20 or Less Over $20 YTD Total EB-2 Schedule

01/08 Jane Jackson, Rt 5, Lodi 53515 Copying Letters $16.00 $16.00 1A / 2A

01/15 Tim Jones, 234 W Dewey Mazomanie 53560 Postage for Letters 78.00 78.00 1A / 2A

06/15 Dane Co Rep Party

July 2004 Continuing Finance Report

07/02 Republican Party of WI Box 31, Madison 53701 Printing 200.00 200.00 1B / 2A

In preparing campaign finance reports, in-kind contributions should be taken from this record

and listed in Schedule 1A (Contributions Including Loans from Individuals) if the in-kind

contribution comes from an individual, or Schedule 1B (Contributions from Committees) if the

in-kind contribution comes from another registrant Because in-kind contributions substitute for

expenditures that could have been made by the committee, the receipt of every in-kind

contribution must also be reported as an in-kind expenditure in Schedule 2A (Gross

Expenditures)

Petty Cash Ledger

A petty cash fund can be a useful method to make expenditures for various inexpensive items

The treasurer may want to establish a petty cash ledger for these transactions Our suggested

format for a ledger, similar to a checkbook ledger, can be done on a sheet of 8 ½” x 11” paper

and does not require a detailed explanation

Our suggested format is:

Petty Cash Ledger

(Check #) Balance

For example, candidate David Smith starts his campaign and deposits $50 into his petty cash

fund by writing a check from his campaign account to cash He notes on the check, “for petty

cash.” He then buys $10 worth of supplies, and spends $20 for stamps His transactions are

The $50 check for petty cash is not reported in Schedule 2A (Gross Expenditures) of the

campaign report but each expenditure should be reported The campaign treasurer should be

given a receipt for each expenditure The receipts should be kept with the other financial

records The receipts and the checks used to put funds into the petty cash account should balance

each other The amount in petty cash should be determined by the candidate or treasurer It is

recommended that disbursements of more than $20 be made by check instead of from the petty

cash fund whenever possible Any disbursements from petty cash for more than $20 must be

itemized in Schedule 2A

Contribution Limit Ledger

It is an essential part of the campaign treasurer’s job to ensure that the candidate committee does

not exceed the cumulative contribution limits applicable to the campaign Use of a contribution

limit ledger similar to the one shown below will help the treasurer fulfill this responsibility

SAMPLE CONTRIBUTION LIMIT LEDGER

All Committees including Parties Limit $11,213

2003

The single committee contribution limit, the cumulative committee contribution limit, and the cumulative committee/party contribution limit applicable to the campaign are written at the top

of the page The amount of each contribution received from a political committee, other candidate’s campaign committee or political party committee is entered in the amount column This amount is added to the total received from all other committees subject to the same limit This allows the treasurer to keep a running cumulative total for the two cumulative contribution limits

Completing Campaign Finance Reports

Reporting Receipts

In preparing to report receipts on a campaign finance report, please remember the following:

1 Receipts of $20 or less, including contributions from individuals and other income, such as interest and refunds, are reported as unitemized receipts in the appropriate section of Schedule 1A or 1C However, your records must show all receipts in the daily receipts log and include all contributions in the total shown on the contributor card

2 A single contribution or cumulative contributions from the same person totaling more than

$20 must be itemized in Schedule 1A

3 A single contribution or cumulative contributions from the same person exceeding $100 is an itemized contribution requiring not only the contributor’s name and address, but also the

contributor’s occupation and the name and address of his or her principal place of employment

4 Contributions from individuals received through a conduit are reported in Schedule 1A They are treated in the same manner as other individual contributions

5 Each individual contributor’s name, address, and amount of contribution must be listed separately in Schedule 1A

6 A contribution given from a joint checking account should be reported as a contribution from the individual that signed the check If any part of the amount on the check is intended to be contributed by the other owner of the account, that amount must be clearly indicated on the

check or in some other writing which accompanies the check Note: If the amount is

divided, each individual must be itemized separately

7 Receipts from raffles, auctions, garage sale, and other similar fundraising events are individual contributions and must be reported in Schedule 1A

8 Contributions received from a sole proprietorship or partnership are reported as individual contributions in Schedule 1A (corporations and associations are not allowed to contribute)

9 All contributions from political committees, regardless of the amount, must be itemized in Schedule 1B with the full name and address of the registrant, the date and amount of the contribution

10 In-kind contributions such as political posters, lawn signs, and other items are reported at their fair market value at the time of contribution These contributions are reported as both a receipt and an expenditure As a receipt, they are reported in Schedule 1A or 1B, with the appropriate information about the contributor As an expenditure, the in-kind contribution is reported on Schedule 2A This offsetting entry procedure is necessary because an in-kind contribution is treated as if cash was given, and then used to buy the item contributed

11 A loan from an individual is considered a contribution It must be reported in Schedule 1A

as a contribution and in Schedule 3B as a loan Payments on the loan should be reported as expenditures in Schedule 2A and the cumulative amount paid in a reporting period recorded

in Schedule 3B THE LOAN ADDED TO OTHER CONTRIBUTIONS FROM THE

SAME INDIVIDUAL CANNOT EXCEED THE APPLICABLE INDIVIDUAL CONTRIBUTION LIMIT Loans from political committees are considered contributions

and reported in Schedule 1B

12 Contributions returned from other registrants, refunds, interest income and loans from commercial lenders are reported in Schedule 1C

3 The specific political purpose of an expenditure must be reported Please remember that the purpose of campaign finance reports is to inform the public The descriptions should provide

a person, perhaps unfamiliar with the intricacies of campaigning, with information on the nature of the expenditure and how it relates to the political process For example, if food has been purchased for a fundraiser or for a party for workers, give the purpose as “food for fundraiser” or “food for party for campaign workers.” Do not write “food” only If T-shirts

are purchased for resale by the committee, give the purpose as “campaign T-shirts for resale,” not “T-shirts” only

4 The receipt of an in-kind contribution is also reported as an in-kind expenditure in Schedule 2A and either itemized or unitemized, depending on the amount

5 Expenditures from a petty cash fund must be supported by receipts They are reported in Schedule 2A as payments to the vendors and are itemized or unitemized expenditures depending on the amount

6 Payments made on loans and incurred obligations are reported as expenditures in Schedule 2A The cumulative amount paid to each creditor is reported in Schedule 3B

7 All financial institution service charges should be listed as itemized or unitemized expenditures in Schedule 2A depending on the amount

8 The giver of an in-kind contribution itemizes the contribution in Schedule 2B, regardless of the amount The itemization must include the name and address of the registrant on whose behalf the disbursement (in-kind contribution) is made, the name and address of the person or business to whom the payment is made, the date and amount of the disbursement

9 Contributions to other political registrants should be reported in Schedule 2B and must be itemized regardless of the amount transferred The itemization must list the name and address of the registrant receiving the contribution, the date and amount of the contribution

10 All expenditures other than from the petty cash fund must be made by check

Reporting Incurred Obligations

1 Incurred obligations are to be reported when an enforceable agreement has been reached If the exact amount of the obligation has not yet been defined then the amount of the obligation must be estimated Although the committee may not have received a bill, the amount

recorded should be a good faith estimate of the amount owed

2 Each obligation must be carried forward on subsequent reports until the obligation has been reduced to zero

SAMPLE FORMS Completed Candidate Campaign Registration Statement (EB-1)

Completed Special Report of Late Contribution (EB-3)

Completed Campaign Finance Report (EB-2)

Addendums & Quick Reference Topics

(Treasurers may wish to remove or flag these pages for a quick reference when needed)

Information for Non-Candidate Committees

(PACs, Parties, Referendum Groups)

• Filing Fee Reminder Notice & Worksheet

• Permissible & Impermissible Expenditures

Quick Reference Topics (All Committees)

• Filing Computer Generated Reports

• Electronic Filing (State Committees Only)

• Cash Balance Reconciliation Worksheet

• Permissible & Impermissible Expenditures (Candidates)

• Contribution Limits for:

Local Candidates State Offices

• Reporting Dates (2004 – 2005 – 2006)

CAMPAIGN REGISTRATION STATEMENT STATE OF WISCONSIN FOR OFFICE USE ONLY

EB-1

IF A CANDIDATE DOES NOT FILE THIS STATEMENT BY THE DEADLINE FOR FILING NOMINATION PAPERS,

THE CANDIDATE’S NAME WILL NOT BE PLACED ON THE BALLOT

NOTICE : ANY CHANGE OF INFORMATION ON THIS REGISTRATION STATEMENT MUST BE FILED WITHIN 10 DAYS

IS THIS AN AMENDMENT? † Yes 7 No

1 CANDIDATE AND CANDIDATE COMMITTEE INFORMATION

Name of Candidate

Abraham S McCarthy

Party Affiliation Republican

Office Sought (include district or branch number) Rep to Assembly – 42 nd District Residence Address (number and street)

918 Hitchcock Street

Primary Date 9-14-04

Candidate Telephone Number (residence) (608) 316-4357

City, State and Zip Code

Baraboo, WI 53913

Election Date 11-2-04

Candidate Telephone Number (employment) (608) 316-6466

Campaign Committee Name (if any) Check One: 7 Personal Campaign Committee † Support Committee

Friends of Abe McCarthy for Assembly

Campaign Committee Address (if different than above) - Number, Street, City, State and Zip Code

1400 Riverfront Drive, Baraboo, WI 53913

Telephone Number (if different than above)

(608) 316-6466

2 POLITICAL COMMITTEE INFORMATION

(For use ONLY by Political Action Committees, Political Party Committees, Political Groups, etc.)

Name of Committee

Address - Number, Street, City, State and Zip Code

Telephone Number

Sponsoring Organization - Name and Complete Address

Acronym (if any)

Type of Committee:

A † Special Interest Committee (PAC)

† Resident Committee † Nonresident Committee

† Incorporated Labor Organization - Attach Information Required by s.11.05(3)(n), Stats

B † Political Party Committee

† National † State † County † Other _

C † Legislative Campaign Committee – Attach Statement Required by s.11.05(3)(o), Stats

D † Political Group (Referendum) † Support † Oppose

Name of Referendum

E † Recall Committee † Support Recall † Oppose Recall

Name of Officer Subject to Recall

- Attach Statement Required by s.9.10(2)(d)

F † Independent Committee - Also, Complete Oath of Independent Expenditures, Form EB-6

G † Individual - Also, Complete Oath of Independent Expenditures, Form EB-6

3 COMMITTEE TREASURER (Campaign finance correspondence is mailed to this address.)

Treasurer’s Name

Sidney Worth

Telephone Number (residence) (608) 462-5696 Address (number and street)

4 PRINCIPAL OFFICERS OF COMMITTEE AND OTHER CUSTODIANS OF BOOKS AND ACCOUNTS

Attach additional listing if necessary Indicate which officers or committee members are authorized to fill a vacancy in nomination due to death of candidate by an

asterisk(*) This provision only applies to independent and local nonpartisan candidates s.8.35, Stats

Dorothy McCarthy

Don Smith

Joanne Flynn

918 Hitchcock, Baraboo, WI 53913

911 Hill Street, Reedsburg, WI 53959

271 South Evergreen, Sauk City, WI 53583

Chairman Secretary Assistant Treasurer

5 DEPOSITORY INFORMATION

Name of Financial Institution

People’s National Bank & Trust

Account Number (Attach list of any additional accounts and deposit boxes, location, type and number, i.e., savings, checking, money market, etc.)

44248 - C Address (number and street)

I, _ Abraham S McCarthy _(print full name) certify the information in this statement is true, correct and complete,

and that this is the only committee authorized to act on my behalf

Signature _ Abraham S McCarthy , Candidate 2-10-04 _

+ + + EXEMPTION FROM FILING CAMPAIGN FINANCE REPORTS s.11.05(2r), Stats. + + +

You may be eligible for an exemption from filing campaign finance reports Consult the Campaign Finance Instruction and

Bookkeeping Manual to determine if the registrant qualifies for exemption

† This registrant is eligible for exemption This registrant will not accept contributions, make disbursements or incur obligations in

an aggregate amount of more than $1,000 in a calendar year or accept any contribution or cumulative contributions of more than $100

from a single source during the calendar year, except contributions by a candidate to his or her campaign of $1,000 or less in a calendar

year

† This registrant is no longer eligible to claim exemption

_

Signature of Candidate or Treasurer Date

THE INFORMATION ON THIS FORM IS REQUIRED BY ss.9.10(2)(d), 11.05, 11.06(7), STATS FAILURE TO PROVIDE THE

SPECIAL REPORT OF LATE CONTRIBUTION CANDIDATE/COMMITTEE/INDIVIDUAL INFORMATION

Candidate/Committee/Individual Name

Friends of Abe McCarthy for Assembly

WSEB I.D # (if assigned)

CONTRIBUTOR INFORMATION (See Instructions on Reverse Side of Form)

Complete Name of Contributor

Sharon R Murray

Date of Contribution 10-28-04

Address (Number and Street) of Contributor

29 West Longden Avenue

City, State, Zip Code

Last Report $ 500.00 Name and Address of Principal Place of Employment

29 West Longden Avenue, Shorewood Hills, WI 53711

Complete Name of Contributor Date of Contribution

Address (Number and Street) of Contributor

City, State, Zip Code

Complete Name of Contributor Date of Contribution

Address (Number and Street) of Contributor

City, State, Zip Code

I, Sidney Worth , certify that the information in this report is true, correct and complete

(PRINT NAME)

Sidney Worth _ _ 10-28-04 _

Signature of Candidate or Treasurer Date

THE INFORMATION ON THIS FORM IS REQUIRED BY ss 11.12(5), 11.23(6), STATS FAILURE TO PROVIDE THE INFORMATION MAY SUBJECT YOU TO THE PENALTIES OF ss 11.60, 11.61, 11.66, STATS

INSTRUCTIONS FOR FILING SPECIAL REPORT OF LATE CONTRIBUTION

When This Report is Required:

A special report of late contribution must be filed for contributions of $500 or more received after the closing date of the Pre-Primary or Pre-Election report and before the primary or election This report must be filed for 1) any contribution of $500 or more, and 2) contributions from a single source totaling $500 or more received during this 15 day period It must be filed within 24 hours of receiving the contributions

Who Must File This Report:

This report must be filed by all statewide, legislative and judicial candidates receiving late contributions Political party committees, political action committees, and groups supporting or opposing a referendum must file this report for late contributions Local candidate committees are not required to file this report

Where to File a Special Report of Late Contribution:

The special report of late contribution must be filed with the appropriate filing officer If the contribution is received by a committee or candidate registered with the State Elections Board, the report must be filed with the State Elections Board If the contribution is received by a local political committee or group, the report must be filed with the appropriate clerk of the county, city, town, village or school district

Miscellaneous Information:

1 The report must be postmarked within 24 hours of receipt of the contribution

2 More than one contribution can be reported on this form

3 The information contained in this special report of late contribution must be included on the

next regular report filed by the registrant The contribution must be included in the appropriate schedule: 1-A for contributions from individuals or 1-B for contributions from committees

CAMPAIGN FINANCE REPORT

STATE OF WISCONSIN

Is This Report an Amendment: Yes No

Instructions for completing schedules are on the back of each schedule

OFFICE USE ONLY

City, State and Zip Code

Please check if address is different than previously reported, and complete the Campaign Registration Statement in the back of this form

NAME OF REPORT

January Continuing _ Pre-Primary _ Spring Fall Special Termination Report July Continuing _ Pre-Election 04 Spring Fall Special also complete Schedule 4

SUMMARY OF RECEIPTS AND

DISBURSEMENTS This PeriodColumn A Column B Calendar Office Use Only Audited Totals

1A Contributions (Including Loans) from Individuals $ 813.70 $2,740.90 $ $

1B Contributions from Committees (Transfers-In) $2,625.00 $5,285.00 $ $

1C Other Income and Commercial Loans $ 570.02 $ 650.02 $ $

TOTAL RECEIPTS(Add totals from 1A, 1B and 1C) $4,008.72 $8,675.92 $ $

2 DISBURSEMENTS

2A Gross Expenditures $3,764.23 $5,392.87 $ $

2B Contributions to Committees (Transfers-Out) $ 80.00 $ 80.00 $ $

TOTAL DISBURSEMENTS (Add totals from 2A and 2B) $3,844.23 $5,472.87 $ $

(Balance at the Close of This Period-3A) $1,797.50 $

LOANS (Balance at the Close of This Period-3B) $ 875.00 $

I certify that I have examined this report and to the best of my knowledge and belief it is true, correct and complete

Type or Print Name of Candidate or Treasurer

Sidney Worth

Signature of Candidate or Treasurer Date: 10/24/04

Sidney Worth Daytime Phone: (608) 375-1951

NOTE: The information on this form is required by ss.11.06, 11.20, Wis Stats Failure to provide the information may subject you to the penalties

Instructions for Completing Summary Page of Form EB-2

Instructions for Completing Schedules are on the Back of Each Schedule

Committee Identification

► Print or type the complete name and mailing address of your committee

► Enter the committee WSEB ID number (the number printed in the upper right corner of the mailing label on the envelope in which the forms were mailed)

► If the report is an amendment to a previous report filed, check the “yes” box If the report is NOT an amendment, check the

“no” box

Name of Report

► Check the box next to the name of the report being filed, and enter the correct calendar year For information concerning filing

dates and report names, refer to the Campaign Finance Instruction and Bookkeeping Manual

Summary of Receipts and Disbursements

► Committees should complete the detailed pages in Schedules 1-A through 3-B before completing this summary section of the report form

Receipts

1A Contributions (Including Loans) From Individuals: Enter the amount of Total Contributions from Individuals

(Schedule 1-A) in Column A of the Summary page Add the amount entered in Column A to contributions previously reported for this calendar year, if any, and enter the amount in Column B, Calendar Year-to-Date

1B Contributions From Committees (Transfers-In): Enter the amount from Total Contributions (Transfers-In) Received

From Committees (Schedule 1-B) in Column A of the Summary page Add the amount entered in Column A to contributions previously reported for this calendar year, if any, and enter the amount in Column B, Calendar Year-to-Date

1C Other Income and Commercial Loans: Enter the amount of Total Other Income (Schedule 1-C) in Column A Add the

amount entered in Column A to other income previously reported for this calendar year, if any, and enter the amount in

Column B, Calendar Year-to-Date

Total Receipts: Add the amounts entered on lines 1-A, 1-B and 1-C, in Column A and enter the total in Total Receipts Add the

amount of Total Receipts previously reported, if any, and enter the amount in Column B, Calendar Year-to-Date

Disbursements

2A Gross Expenditures: Enter the amount from Total Expenditures (Schedule 2-A) in Column A of the Summary page Add

the amount in Column A to expenditures previously reported for this calendar year, if any, and enter the amount in Column B, Calendar Year-to-Date

2B Contributions to Committees (Transfers-Out): Enter the amount from Total Contributions (Transfers-Out) Made to

Committees (Schedule 2-B) in Column A of the Summary page Add the amount in Column A to contributions previously reported for this calendar year, if any, and enter the amount in Column B, Calendar Year-to-Date

Total Disbursements: Add the amounts entered on lines 2-A and 2-B in Column A and enter the total in Total Disbursements Add this amount to Total Disbursements previously reported, if any, and enter the amount in Column B, Calendar Year-to-Date Cash Summary

Cash Balance Beginning of Report: If this report is the first report filed by the committee, the cash balance will be zero If

this is not the first report filed by the committee, enter the cash balance from the end of the last report period The beginning cash

balance of a report must always be the same as the ending cash balance of the prior report

Total Receipts: Enter the amount from Total Receipts in Column A of the Summary page

Subtotal: Add Cash Balance Beginning of Report to Total Receipts and enter the amount

Total Disbursements: Enter the amount from Total Disbursements in Column A of the Summary page

Cash Balance End of Report: Subtract Total Disbursements from Subtotal and enter the amount The cash balance at the end

of the report period should equal the reconciled balance in the checking account plus any savings or investment accounts

Incurred Obligations: Enter the amount from Total Incurred Obligations (Schedule 3-A) in Column A of the Summary page Incurred obligations must be carried forward on each report until paid in full

Loans: Enter the amount from the Total Outstanding Loans (Schedule 3-B) in Column A of the Summary page Loans must be

carried forward on each report until paid in full

Sign and Date the Report

The treasurer or candidate must sign and date each report filed Each report must be complete, correct, and in compliance with the reporting format Please include a daytime phone number and a contact person if someone other than the treasurer prepares the

SCHEDULE 1-A RECEIPTS Page 1 of 1

Contributions (Including Loans) From Individuals

Complete Committee Name

Friends of Abe McCarthy for Assembly

Instructions for completing schedules are on the back of each schedule

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) Amount

$100.00

Calendar Year-to-Date Total

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100)

$100.00

Calendar Year-to-Date Total

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) Vice President

Jackson Builders, Inc

Amount

$50.00

Calendar Year-to-Date Total

$110.00

Check if: In-Kind ; Conduit Loan

125 South Mills Miilwaukee, WI 53402

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) Amount

$35.00

Calendar Year-to-Date Total

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) Manager

McCarthy Construction

Amount

$125.00

Calendar Year-to-Date Total

$375.00

Check if: In-Kind Conduit ; Loan

800 Well Street Poynette, WI 53955

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) Amount

$25.00

Calendar Year-to-Date Total

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) Amount

$25.00

Calendar Year-to-Date Total

Full Name, Mailing Address and Zip Code

Abe McCarthy (Candidate)

918 Hitchcock Street

Baraboo, WI 53913

Occupation, Name and Address of Principal Place

Of Employment (if year-to-date total exceeds $100) President

Central WI Landscaping

Amount

$235.00

Calendar Year-to-Date Total

$985.00

Check if: In-Kind Conduit Loan

300 Canal Road Portage, WI 53901

Office Use

SUBTOTAL ITEMIZED CONTRIBUTIONS THIS PAGE $695.00

TOTAL ITEMIZED CONTRIBUTIONS $695.00

TOTAL UNITEMIZED CONTRIBUTIONS $20 OR LESS $118.70

TOTAL CONTRIBUTIONS RECEIVED FROM INDIVIDUALS $813.70

Instructions for Completing Schedule 1-A

RECEIPTS Contributions (Including Loans) From Individuals General Instructions:

► Print or type the complete name of your committee in the box provided

► Duplicate as many pages as you will need in order to report contributions, including loans from individuals, on this form

► Enter the number of Schedule 1-A pages in the upper right corner of the form

Date: Enter the date (month, day, year) each contribution was RECEIVED Do not enter the date that appears on the

contributor’s check or the date deposited, unless it is the same as the date received (is in committee’s possession and control)

Full Name, Mailing Address, and Zip Code:

1 For contributions over $20: Enter the full name and address of the contributor

2 For single or cumulative contributions totaling over $100 in a calendar year: Enter the full name and address of the

contributor Enter the occupation and the name and address of principal place of employment

Calendar Year-to-Date Total: Add contributions previously received this calendar year, from this contributor to the

contributions received in this report period The Calendar Year-to-Date Total for an individual must always be entered The Current Amount and Year-to-Date Total will be identical on the first report period of the calendar year Once the individual’s Calendar Year-to-Date Total exceeds $100, you must enter the contributor’s occupation, and the name and address of the

principal place of employment

Subtotal Itemized Contributions this page: Enter the total of all the contributions listed on this page If additional pages are

used, enter the subtotal for each separate page

Total Itemized Contributions: Add the subtotals from all pages of Schedule 1-A If more than one page, enter the total on

only the last page of Schedule 1-A

Total Unitemized Contributions $20 or less: Enter the total of unitemized contributions of $20 or less only on the last page

of Schedule 1-A

Total Contributions Received from Individuals: Add the Total Itemized Contributions to the Total Unitemized

Contributions $20 or Less and enter the amount only on the last page of Schedule 1-A

Special Instructions:

♦ Contributions and loans from individuals on Schedule 1-A include any cash, personal or individual loans, purchase of tickets

to fundraising events, memberships, gifts, advances, in-kind contributions, and all other personal contributions from an

individual including the candidate An in-kind contribution is any goods, property, or services provided to the committee

free or for less than the fair market value (Volunteer services are not a contribution.)

♦ In-kind contributions from individuals must also be reported as in-kind expenditures on Schedule 2-A to avoid

distortion of the cash balance

♦ When the contribution is in-kind, a loan, or is received through a conduit, check the appropriate box in the section where the contribution is listed If you receive a personal check or cash, no box needs to be checked

♦ Contributions from individuals transferred through conduits are reported on Schedule 1-A under the individual contributor’s name The transmittal letter accompanying the conduit check, lists the individuals who are the original sources of the

contributions These contributions are subject to itemization on the same basis as other individual contributions; if over $100, the occupation, name, and address of employer must be provided

♦ Any individual loans, either from the candidate or from another individual, must be reported on Schedule 1-A and on

Schedule 3-B, Additional Disclosure, Loans, until paid in full

♦ Loans from individuals are subject to individual contribution limits (see Campaign Finance and Bookkeeping Manual)

♦ Each contributor’s name, address, and amount must be listed separately Contributions from joint accounts shall be reported

as coming from the individual signing the check, unless the signor indicates otherwise If the amount is divided, each

individual must be itemized separately Do not report a contribution as coming from more than one individual

♦ Receipts from raffles, auctions, garage sales, and other similar fundraising events are individual contributions and must be recorded When receipts consist of single contributions of $20 or less, please report the amount in Unitemized Receipts of

$20 or Less Any single contributions that exceed $20 must be itemized

♦ Do not report contributions from political action committees, political party committees, or other candidate committees on

Schedule 1-A These contributions must be reported on Schedule 1-B