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FEC Form 3x Schedule B - Disbursements

Article ID: 683
Last updated: 26 Feb, 2010

Schedule B – Disbursements 
 
 
Schedule B details all of your itemized disbursements.  On the detailed summary page, Schedule
B supports lines 21 through 29.  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)
12  Donations (e.g., donations to charitable or civic organizations)
 
NOTE: ANY NON-ALLOCABLE FEA DISBURSEMENT MUST BE REPORTED TO YOUR
FEA BANK ACCOUNT, AND HAVE THE WORD FEA IN ITS PURPOSE FIELD.

The data entry for Joint Activity is similar to that of regular Operating Expenditures except that
the Account field must be filled and the Disbursement Kinds Operating Expenditure and Memo
are replaced with Joint Activity and Joint Fundraising Memo.

Operating Expenditures
Standard federal operating expenses show up on Line 21. 
 
 3)  On the Payee’s Master Edit screen, fill out the Mailing Information and  Record
Type.
4)  Create a new Disbursement Record and enter the Date,  Amount,  Period,  and
Purpose.  Make sure that the Disbursement Kind is set to Operating Expenditure.
Enter the appropriate bank account into the Reported field. 
 
 
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.
 
[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
3)  On the credit card Vendor’s Master Edit screen, fill out the Mailing Information and
make sure the Record Type is set to Vendor.
4)  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. Enter the appropriate bank account into the
Reported field. 
 
Party Paid By Credit Card
3)  On the Master Edit screen of the vendor paid by credit card, fill out the Mailing
Information and Record Type.
4)  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. Enter the
appropriate bank account into the Reported 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
3)   On the credit card Vendor’s Master Edit screen, fill out the Mailing Information
and make sure the Record Type is set to Individual.
4)  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. Enter the appropriate bank account into the
Reported field. 
 
Vendor Paid By Employee
3)  On the Master Edit screen of the vendor paid by credit card, fill out the Mailing
Information and Record Type.
4)  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. Enter the
appropriate bank account into the Reported 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..

Contribution to a Federal Committee
When contributing to a federal candidate's committee, you must include the candidate
information on the disbursement itemization. To do this, you must enter the candidate's FEC ID
number into the disbursement records Item # field. You can find this ID Number in the
Candidate List.

1.  On the committee's Master Edit screen, fill out the Mailing Information and change the
Record Type from Individual to Candidate Committee. 
2.  Create a new Disbursement Record and enter the Date, Amount, and Period. The
Disbursement Kind will need to be changed from Operating Expenditure to
Contribution to Fed. Comm.. In the Item # field, put the candidate's FEC ID number.
Enter the appropriate bank account into the Reported field. 
 
 
Inkind Contribution to a Federal Committee

When contributing to a federal candidate's committee, you must include the candidate
information on the disbursement itemization. To do this, you must enter the candidate's FEC ID
number into the disbursement records Item # field. You can find this ID Number in the
Candidate List.

1.  On the Vendor's Master Edit screen, fill out the Mailing Information and change the
Record Type from Individual to Vendor. 
2.  Create a new Disbursement Record and enter the Date, Amount, and Period. The
Disbursement Kind will need to be changed from Operating Expenditure to Cont. to
Fed. Comm. In-Kind. In the Item # field, put the candidate's FEC ID number. Enter the
appropriate bank account into the Reported field.

Independent Expenditures
When making expenditures on behalf of a federal candidate, you must include the candidate
information on the disbursement itemization. To do this, you must enter a special notation in the
Note field that includes the candidate's FEC ID number. You can find this ID Number in the
Candidate List.

1.  On the Vendor's Master Edit screen, fill out the Mailing Information and change the
Record Type to Vendor. 
2.  Create a new Disbursement Record and enter the Date, Amount, and Period. The
Disbursement Kind will need to be changed to Independent Expenditure. In the
Purpose field, put either O for Opposing or S for supporting, followed by a space and the
candidate's FEC ID number (e.g. "S H12345678"). You may then use the rest of the space
for the purpose of the disbursement. Enter the appropriate bank account into the
Reported field.

Coordinated Expenditures
When making expenditures with a federal candidate, you must include the candidate information
on the disbursement itemization. To do this, you must enter a special notation in the Note field
that includes the candidate's FEC ID number. You can find this ID Number in the Candidate
List.

1.  On the Vendor's Master Edit screen, fill out the Mailing Information and change the
Record Type to Vendor. 
2.  Create a new Disbursement Record and enter the Date, Amount, and Period. The
Disbursement Kind will need to be changed to Co-ordinated Expenditure. In the
Purpose field, enter the purpose of the expenditure followed by a comma and the
candidate's FEC ID number (e.g. "Printing costs,H12345678").

Repayment of Loans
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 13.
 
To repay loans, 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#]
 
3)  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.
4)  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. Enter the appropriate bank account into the Reported
field.

Loan Made to Others
If your committee chooses to make loans to other entities, those loans need to show up here as
well as on Schedule C. To see how to repay this loan, see Schedule A, line 14.
1.  On the borrower's Master Edit screen, make sure the Mailing Information is correct and
change the Record Type to the appropriate type. 
2.  Create a new Disbursement record. Enter the Date, Amount, and Period and change the
Disbursement Kind to Loan Made to Others . Enter the appropriate bank account into the
Reported 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.  This is done by creating a Disbursement Record
for the contributor.
 
 3)  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.
4)  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. Enter the appropriate bank account into the
Reported field.

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 a State or Local Committee
Contributions to a state or local committee are entered exactly the same as a normal operating
expenditure except that the Record Type on the Master Edit Screen can be anything and the
Disbursement Kind should be changed from Operating Expenditure to Contribution to
ST/Local Comm..
 
 
All Other Disbursements
Line 29 covers miscellaneous disbursements.  All other transactions for Line 29 are done exactly
the same as Line 21 except that the Record Type on the Master Edit Screen can be anything and
the Disbursement Kind should be changed from Operating Expenditure to Other Disbursement.

Line 30a contains the totals itemized on schedule H6.  Data entry for this line is almost identical
to data entry for Line 21a, except that the transaction must be reported to your FEA Shared bank
account and has the words FEA Shared at the start of the Purpose field.

Line 30b is for non-shared, 100% FEA funds disbursements.  Data entry for this line is almost
identical to data entry for Line 21b, except that the transaction must be reported to your FEA
bank account and has the word FEA at the start of the Purpose field.

Article ID: 683
Last updated: 26 Feb, 2010
Revision: 1
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FEC Form 3x - Schedule C, C1 Loans and Supplemental Loans     FEC Form 3x Schedule A