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FEC Form 3 - Lines 17-21 - Disbursements

Article ID: 674
Last updated: 16 Feb, 2010

Schedule B – Disbursements 
 
 
Schedule B details all of your itemized disbursements.  On the detailed summary page, Schedule
B supports lines 17 through 21.  Below, listed line by line, are the types of disbursements that
can be made and how the data entry for that type needs to be done.  The FEC has optional three
digit disbursement codes that can be entered into the Purpose field to further define the purpose
of the disbursement.  The three digits may be entered at the beginning of the Purpose field and
then followed by a space and your own description (e.g. “001 Electricity Bill”).  Here is a list of
the FEC disbursement codes:
 
001   Administrative/Salary/Overhead Expenses (e.g., rent, staff salaries, postage, office
supplies, equipment, furniture, ballot access fees, petition drives, party fees and legal and
accounting expenses)
002   Travel Expenses - including travel reimbursement expenses 
(e.g., costs of commercial carrier tickets; reimbursements for use of private vehicles,
advance payments for use of corporate aircraft; lodging and meal expenses incurred during
travel)
003   Solicitation and Fundraising Expenses (e.g., costs for direct mail solicitations and
fundraising events including printing, mailing lists, consultant fees, call lists, invitations,
catering costs and room rental)
004   Advertising Expenses -including general public political advertising (e.g., purchases of
radio/television broadcast/cable time, print advertisements and related production costs)
005   Polling Expenses
006   Campaign Materials (e.g., buttons, bumper stickers, brochures, mass mailings, pens,
posters, balloons)
007   Campaign Event Expenses (e.g., costs associated with candidate appearances, campaign
rallies, town meetings, phone banks, including catering costs, door to door get-out-the-vote
efforts and driving voters to the polls)
008   Transfers  (e.g., to other authorized committees of the same candidate)
009   Loan Repayments  (e.g., repayments of loans made or guaranteed by the candidate or any
other person)
010   Refunds of Contributions (e.g., contribution refunds to individuals/ persons, political
party committees or other political committees)
011   Political Contributions (e.g., contributions to other federal candidates and committees,
donations to nonfederal candidates and committees)
012  Donations (e.g., donations to charitable or civic organizations) 

Operating Expenditures
Standard operating expenses show up on Line 17.  This covers everything from rent to printing
costs to payroll.
 
 1)  On the Payee’s Master Edit screen, fill out the Mailing Information and  Record
Type.
2)  Create a new Disbursement Record and enter the Date,  Amount,  Period,  and
Purpose.  Make sure that the Disbursement Kind is set to Operating Expenditure. 
 
 
Credit Card Expenditures
Credit Card disbursements need to show both the disbursement to the credit card Vendor as well
as the disbursements to parties paid by the credit card.  This is done by creating a standard
Operating Expenditure in the credit card Vendor’s record and Memos in the other Vendors’
records.  These records are then linked together by a unique sequence of characters in their Item
# field. (When using letters please make sure that they are capitalized)
 
 [Credit Card Operating Expenditure Item #]<->[Other Vendor Memo Item #]
 
When trying to keep credit card Item #’s unique, a good idea is to use an abbreviation of the
credit card name combined with the date.  For example, for a payment to your American Express
card on January 31, 2003, a good Item # would be AE013103 (American Express 01/31/2003). 
 
Credit Card Vendor
1)  On the credit card Vendor’s Master Edit screen, fill out the Mailing Information and
make sure the Record Type is set to Vendor.
2)  Create a new Disbursement Record and enter the Date, Amount, and Period.  In the
Purpose field enter “CREDIT CARD: SEE BELOW”.  In the Item # field, enter a
unique string of letters and/or numbers. 
 
Party Paid By Credit Card
1)  On the Master Edit screen of the vendor paid by credit card, fill out the Mailing
Information and Record Type.
2)  Create a new Disbursement Record and enter the Date, Amount, Period, and
Purpose of the disbursement.  In the Item # field, enter the same unique string of
letters and/or numbers entered into the credit card vendor’s Item # field. 

Reimbursements
Reimbursements are entered in a very similar way as Credit Card Expenditures.  Instead of
having a Credit Card Vendor and a Vendor Paid Via Credit Card, you have a Reimbursed
Employee and a Vendor Paid By Employee.  The Employee’s Operating Expenditure and
Vendor’s Memo records are linked together by a unique sequence of characters in their Item #
field.
 [Employee Operating Expenditure Item #]<->[Vendor Memo Item #] 
 
Reimbursed Employee

1)   On the credit card Vendor’s Master Edit screen, fill out the Mailing Information
and make sure the Record Type is set to Individual.
2)  Create a new Disbursement Record and enter the Date, Amount, and Period.  In the
Purpose field enter “REIMBURSEMENT: SEE BELOW”.  In the Item # field, enter
a unique string of letters and/or numbers. 
 
Vendor Paid By Employee
1)  On the Master Edit screen of the vendor paid by credit card, fill out the Mailing
Information and Record Type.
2)  Create a new Disbursement Record and enter the Date, Amount, Period, and
Purpose of the disbursement.  In the Item # field, enter the same unique string of
letters and/or numbers entered into the credit card vendor’s Item # field. 

Transfers to Authorized Committees
Transfers to Authorized Committees are entered exactly the same as standard Operating
Expenditures except that the Disbursement Kind should be changed from Operating
Expenditure to Trans. To Affil.. 

 

Repay Loan Made By Candidate
Data entry for repaying loans is generally easier to do than data entry for creating loans, as
everything is already set up.  If you have not already set up this loan, please read the directions
for Schedule A Line 13a on page 24.
 
To repay a loan made by the Candidate, a disbursement is made in the Candidate’s record that is
then linked to the Candidate and the original Loan Contribution via the Candidate’s Voter ID,
the Loan Contribution’s Contact, and the Loan Disbursement’s Item #.  The Candidate’s FEC
ID (e.g., S12345678 or H12345678) should be entered into each one of these fields.
 
[Candidate’s Voter ID]<->[Loan Contribution Contact]<->[Loan Disbursement Item#]

1)  On the Candidate’s Master Edit screen, fill in the Mailing Information and make
sure that the Record Type is set to Candidate.   Enter the Candidate’s FEC ID
number into the Voter ID field.
2)  Create a new Disbursement Record and enter the Date, Amount, Period, and
Purpose.  The Disbursement Kind will need to be changed from Operating
Expenditure to Repay Loan Made/Guar. By Cand.  In the Item # field, enter the
Candidate’s FEC ID.

Repay Loan Guaranteed by Candidate
Data entry for repaying loans is generally easier to do than data entry for creating loans, as
everything is already set up.  If you have not already set up this loan, please read the directions
for Schedule A Line 13a on page 24.
 
To repay a loan guaranteed by the Candidate, a disbursement is made in the lending Bank’s
record that is then linked to the Candidate via the Candidate’s Voter ID, the Loan Contribution’s
Contact, and the Loan Disbursement’s Item #.  The Candidate’s FEC ID (e.g., S12345678 or
H12345678) should be entered into each one of these fields.  The disbursement is linked to the
original Loan Contribution via the Budget Account Number/Loan Number in the Loan
Contribution’s Account and the Loan Disbursement’s Account.
 
[Candidate’s Voter ID]<->[Loan Contribution Contact]<->[Loan Disbursement Item#]
 
[Loan Contribution Account]<->[Loan Disbursement Account] 
 
Candidate
1)  On the Candidate’s Master Edit screen, fill in the Mailing Information and make
sure that the Record Type is set to Candidate.   Enter the Candidate’s FEC ID
number into the Voter ID field. 
 
Bank/Lender
1)  On the Bank’s Master Edit screen, fill in the Mailing Information and make sure
that the Record Type is set to Bank/Lender.
2)  Create a new Disbursement Record and enter the Date, Amount, Period and
Purpose.  The Disbursement Kind will need to be changed from Operating
Expenditure to Repay Loan Made/Guar. By Cand.  In the Item # field, enter the
Candidate’s FEC ID.  Enter the associated Budget Account Number/Loan Number
into the Account field.

Repayment of Other Loan
Data entry for repaying loans is generally easier to do than data entry for creating loans, as
everything is already set up.  If you have not already set up this loan, please read the directions
for Schedule A Line 13b on page 27.
 
To repay loans not connected to a Candidate, a disbursement is made in the lending Bank’s
record.  The disbursement is linked to the original Loan Contribution via the Budget Account
Number/Loan Number in the Loan Contribution’s Account and the Loan Disbursement’s
Account.
 
[Candidate’s Voter ID]<->[Loan Contribution Contact]<->[Loan Disbursement Item#]
 
1)  In the Bank’s Master Edit screen, fill out the Mailing Information and check to
make sure that the Record Type is set to Bank/Lender.
2)  Create a new Disbursement Record and enter the Date, Amount, Period and
Purpose.  The Disbursement Kind will need to be changed from Operating
Expenditure to Repayment of Other Loans.  Enter the Budget Account Number/Loan
Number in the Account field.

Refund of Contribution
When a contributor’s donations go over the contribution limit set by the FEC, one of the options
to deal with the surplus money is to refund it.  Creating a Disbursement Record for the
contributor does this.
1)  In the Individual’s Master Edit screen, fill in the Mailing Information, Occupation,
and Employer.  Make sure that the Record Type is set to Individual.
2)  Create a new Disbursement Record and enter the Date, Amount, Period and
Purpose.  The Disbursement Kind will need to be changed from Operating
Expenditure to Refund of Contribution.

Refund of Contribution
Refunds to Political Party Committees are entered exactly the same as refunds to Individuals,
except that the Record Type on the Master Edit screen should be changed from Individual to
Political Party Committee.


Refund of Contribution
Refunds to Other Political Committees are entered exactly the same as refunds to Individuals,
except that the Record Type on the Master Edit screen should be changed from Individual to
either Authorized Committee or PAC.

Contribution To Committee
Monetary contributions to candidate committees made under the FEC guidelines must be
reported on Line 21.  This is entered exactly the same as Line 17 except that the Record Type on
the Master Edit Screen should be changed from Individual  to  Candidate Committee and the
Disbursement Kind should be changed from Operating Expenditure to Other Disbursement.
 
In addition to this, if the supported Candidate is running for a congressional seat, that
Candidate’s information must appear on the FEC report.  To show this information, the
Candidate’s FEC ID number (e.g., H12345678 or S12345678) must appear in Disbursement
Record’s Item # field.

Contribution To Committee
Inkind contributions to candidate committees made under the FEC guidelines must be reported
on Line 21.  This is entered exactly the same as Line 17 except that the Record Type on the
Master Edit Screen should be changed from Individual  to  Candidate Committee and the
Disbursement Kind should be changed from Operating Expenditure to Contribution to Comm.
In-kind.
 
In addition to this, if the supported Candidate is running for a congressional seat, that
Candidate’s information must appear on the FEC report.  To show this information, the
Candidate’s FEC ID number (e.g., H12345678 or S12345678) must appear in Disbursement
Record’s Item # field.


Loans Made to Other Committees
If your committee chooses to make a loan to another committee, the transaction must show on
this line as well as on Schedule C.  Loans made to other committees use the same guidelines and
limits as contributions to committees.  

 
Committee

1)  In the Committee’s Master Edit screen, make sure that the Mailing Information is
correct and change the Record Type to the appropriate committee type.
2)  Create a new Disbursement record.  Enter in the Date,  Amount, and Period and
change the Disbursement Kind to Loan Made to Other. 
 
 
All Other Disbursements
Line 21 covers miscellaneous disbursements.  All other transactions for Line 21 are done exactly
the same as Line 17 except that the Record Type on the Master Edit Screen can be anything and
the Disbursement Type should be changed from Operating Expenditure to Other Disbursement.


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Article ID: 674
Last updated: 16 Feb, 2010
Revision: 1
Views: 1367
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FEC Form 3 - Schedule C - Loans       FEC Form 3 - Line 15 - Other receipts