0530-01-03-.05
Bookkeeping Procedures
Cite as Tenn. Comp. R. & Regs. 0530-01-03-.05
(1)
A candidate must adopt a record-keeping system to distinguish between contributions made
for a primary election and those made for a general election. Contributions received for a
general election may not be spent in the preceding primary election, but any funds remaining
from a primary election may be used in a subsequent general election.
(2)
A candidate through his/her record-keeping system must be able to determine the aggregate
amount of contributions received per election from each contributor.
(3)
A candidate must have a bookkeeping system in place documenting contributions and
expenditures. The Registry recommends that candidates and their committees maintain
copies of all contributions received or in the alternative a journal or listing of contributions and
expenditures.