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President - Campaign President Ford Committee Accounting and Reporting Methods
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President - Campaign President Ford Committee Accounting and Reporting Methods
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collections
Philip W. Buchen Files
Philip Buchen's General Subject Files
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Presidential election committees
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Campaign funds
Presidential campaign, 1976
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The original documents are located in Box 45, folder "President - Campaign President
Ford Committee Accounting and Reporting Methods" of the Philip Buchen Files at the
Gerald R. Ford Presidential Library.
Copyright Notice
The copyright law of the United States (Title 17, United States Code) governs the making of
photocopies or other reproductions of copyrighted material. Gerald R. Ford donated to the United
States of America his copyrights in all of his unpublished writings in National Archives collections.
Works prepared by U.S. Government employees as part of their official duties are in the public
domain. The copyrights to materials written by other individuals or organizations are presumed to
remain with them. If you think any of the information displayed in the PDF is subject to a valid
copyright claim, please contact the Gerald R. Ford Presidential Library.
Digitized from Box 45 of the Philip Buchen Files at the Gerald R. Ford Presidential Library
Prilical
THE WHITE HOUSE
WASHINGTON
September 2, 1975
MEMORANDUM FOR:
BARRY ROTH
FROM:
PHIL BUCHEN P.
Kindly review the attached materials from
the President Ford Committee with a view
to seeing if we have any problems with the
material.
GENERAL FORD LIBRARY
August 14, 1975
TO:
HOWARD H. CALLAWAY
FROM:
ROBERT P. VISSER
RE:
Accounting and Reporting Methods/Procedures
Enclosed herewith are the proposed manuals regarding accounting
and reporting instructions and procedures for State Finance
Chairmen and fund raisers, as well as The President Ford
Committee, which we intend to submit tc. the Federal Election
Commission in the form of an advisory opinion request.
I am scheduled for a 2:00 p.m. meeting with the General Counsel's
staff of the FEC for the purpose of introducing myself and
informally reviewing certain basic election law questions. At
that time, I would also propose discussing the enclosed material
with them prior to a formal submission next week.
I would appreciate it if you would review these materials and
give me your comments or suggestions.
GERAL FORD
The President Ford Committee
1200 Eighteenth Street, N.W.
Suite 916
Washington, D. C. 20036
(202) 833-8920
August 18, 1975
The Federal Election Commission
1325 K Street, N. W.
Washington, D. C. 20463
Dear Commissioners:
Pursuant to section 437 of Title 2, United States Code,
it is requested that the Commission issue an advisory
opinion with regard to the enclosed accounting and
reporting instructions and procedures,
Sincerely,
Robert P. Visser
General Counsel
FORD LISRARY
THE WHITE HOUSE
P.F.Comment
WASHINGTON
September 1, 1975
MEMORANDUM FOR:
PHIL BUCHEN
FROM:
DICK CHENEY
D.
Phil, the attached packet of materials are being developed and
utilized by the President Ford Committee in connection with
handling their financial operations.
You ought to have someone in your shop take a look at it to make
certain you don't have any problems with it.
Attachments
R. FORD LIBRAST
THE WHITE HOUSE
WASHINGTON
September 2, 1975
MEMORANDUM FOR:
BARRY ROTH
FROM:
PHIL BUCHEN
P.
Kindly review the attached materials from
the President Ford Committee with a view
to seeing if we have any problems with the
material.
FORD
LIBRARY
August 14, 1975
TO:
HOWARD H. CALLAWAY
FROM:
ROBERT P. VISSER
RE:
Accounting and Reporting Methods/Procedures
Enclosed herewith are the proposed manuals regarding accounting
and reporting instructions and procedures for State Finance
Chairmen and fund raisers, as well as The President Ford
Committee, which we intend to submit tc. the Federal Election
Commission in the form of an advisory opinion request.
I am scheduled for a 2:00 p.m. meeting with the General Counsel's
staff of the FEC for the purpose of introducing myself and
informally reviewing certain basic election law questions. At
that time, I would also propose discussing the enclosed material
with them prior to a formal submission next week.
I' would appreciate it if you would review these materials and
give me your comments or suggestions.
FORD LIBRARY
The President Ford Committee
1200 Eighteenth Street, N.W.
Suite 916
Washington, D.C. 20036
(202) 833-8920
August 18, 1975
The Federal Election Commission
1325 K Street, N. W.
Washington, D. C. 20463
Dear Commissioners:
Pursuant to section 437 of Title 2, United States Code,
it is requested that the Commission issue an advisory
opinion with regard to the enclosed accounting and
reporting instructions and procedures.
Sincerely,
Robert P. Visser
General Counsel
R. FORD LIBRANT
August 14, 1975
TO:
HOWARD H. CALLAWAY
FROM:
ROBERT P. VISSER
RE:
Accounting and Reporting Methods/Procedures
Enclosed herewith are the proposed manuals regarding accounting
and reporting instructions and procedures for State Finance
Chairmen and fund raisers, as well as The President Ford
Committee, which we intend to submit to the Federal Election
Commission in the form of an advisory opinion request.
I am scheduled for a 2:00 p.m. meeting with the General Counsel's
staff of the FEC for the purpose of introducing myself and
informally reviewing certain basic election law questions. At
that time, I would also propose discussing the enclosed material
with them prior to a formal submission next week.
I' would appreciate it if you would review these materials and
give me your comments or suggestions.
Ford LIBRARY
PFC
August 21, 1975
TO: HOWARD H. CALLAWAY
FROM: ROBERT P. VISSER
RE: ACCOUNTING AND REPORTING METHODS/PROCEDURES
The attached manuals were filed with the Federal Election Commission
in the form of an advisory opinion request on Friday, August 15, 1975.
cc: Benton L. Becker, Esq.
L
The Honorable Philip W. Buchen
Dean Burch, Esq.
J. Fred Lawrence
Lee Nunn
Edward A. McCabe, Esq.
Robert C. Moot
FORD LIBRARY
The President Ford Cornmittee
1828 L Street, N. W.
Suite 250
Washington, D. C. 20036
(202) 833-8920
August 18, 1975
The Federal Election Commission
1325 K Street, N. W.
Washington, D. C. 20463
Dear Commissioners:
Pursuant to section 437 of Title 2, United States Code, it is
requested that the Commission issue an advisory opinion with
regard to the enclosed accounting and reporting instructions
and procedures.
This is also to advise you that I have been designated to rep-
resent The President Ford Committee in connection with all
Commission matters and accordingly would appreciate it if you
would please direct all communications to me at the above ad-
dress.
Sincerely,
Lolert P.Visser
Robert 2. Visser
General Counsel
RPV:jh
Enclosure
FORD & LIBRARY STATE
THE PRESIDENT FORD COMMITTEE
A
AOR 1975: ACCOUNTING AND REPORTING METHODS/PROCEDURES
BACKGROUND: Sections 438 (a) (2) and (3) of Title 2, United States
Code, provide that the Federal Election Commission shall, "prepare,
publish, and furnish to the person required to file such reports
and statements a manual, setting forth recommended uniform methods
of bookkeeping and reporting; [and] develop a filing, coding, and
cross-indexing system consonant with the purposes of this chapter".
QUESTION: Pending the preparation and issuance by the Commiss on
of said manua. and system, and in view of the necessity of initiat-
ing campaign ctivities on behalf of the President at this time,
the Treasurer of the President Ford Committee has, with the advice
of counsel and the assistance of a ma or accounting firm, prepared
and issued the following attached tentative instructions and pro-
cedures:
AI
"Instructions to State Finance Chairmen"
AII "Instructions to Fund Raisers"
AIII "Contribution Processing Procedures"
AIV
"Budget instructions for State Finance Chairmen"
AV
"Chart of Accounts"
The President Ford Committee hereby requests that the Commis-
sion review said attachments and advise its Treasurer and General
Counsel whether any of said tentative instructions, methods, and/or
procedures, as written, would constitute a violation of the appli-
cable Federal election campaign laws.
GREATO FORD LIBRARY
THE PRESIDENT FORD COMMITTEE
ACCOUNTING AND REPORTING METHODS/PROCEDURES
INDEX
Page
AI
THE PRESIDENT FORD COMMITTEE
1
INSTRUCTIONS TO STATE FINANCE CHAIRMEN
I.
Start-Up Procedures
1
II Monthly Processing
AII
THE PRESIDENT FORD COMMITTEE
1
INSTRUCTIONS TO FUND RAISERS
I
Introduction
1
II The Meaning of the Term "Contribution"
3
A. Volunteered Personal Services
4
B. Unreimbursed Travel Expenses of a
Volunteer
5
C. Use of His Residential Premises and His
Personal Property by a Volunteer
6
D. Sale of Good or Beverage at Cost
6
III Regulations Concerning the Collection
of Contributions
7
A. Prohibited Sources of Contributions
7
1. Corporations and Labor Organizations
7
2. Individuals Who Are Federal Government
Contractors
7
3. Federal Employees
7
4. Recipients of Welfare and Unemployment
8
5. Foreign Nationals
8
B. Limitations on the Amount Which May be
Accepted from an Individual Contributor
8
C. Illegal Place of Solicitation
9
IV Procedures
9
A. Contribution Processing
9
1. Contributions Received in Person
9
2. Contributions Received by Mail
11
3. Consolidating Contributions of Currency
11
4. Forwarding Contributions
13
5. Expense Reimbursements
13
6. Procedures for Reporting Personal Expenses
13
7. Completion of Expense Reimbursement Report
13
August 18, 1975
August 18, 1975
AI
THE PRESIDENT FORD COMMITTEE
INSTRUCTIONS TO STATE FINANCE CHAIRMEN
I. START-UP PROCEDURES
A. State Finance Chairmen are designated in writing solely
by The President Ford Committee National Finance Chairman.
Fund raisers may be designated in writing by either the
National Finance Chairman or by authorized State Finance
Chairmen. Each authorized State Finance Chairman and fund
raiser shall be assigned both a State Code and an individ-
ual identification number.
B. Forward "Instructions to Fund Raisers" to each fund raiser.
Include notification of the individuals' identification
number and acknowledgment letter (See Exhibit 1).
C. After return receipt of acknowledgments, forward list
of fund raisers and all acknowledgment letters to:
Robert C. Moot, Treasurer
The President Ford Committee
1828 "L" Street, N.W. - Suite 250
Washington, D. C. 20036
D. Forward Contributions Cards, envelopes and Cash Contribu-
tion Record Sheets to fund raisers.
II. MONTHLY PROCESSING
A. Review Expense Reimbursement Report ("Report") for com-
pleteness and accuracy. Obtain all missing information and
receipts.
in
FORD
SERVICE
B. Sign and date approval box.
LIBRARY
C. Forward Report and documents to The President Ford Committee.
D. Prepare and submit monthly budget and expenditure reports in
A I page 2
accordance with separate instructions.
E. Contributions and Reporting
1. Daily
- Fund raisers will forward all contribu-
tions received and completed forms to
The President Ford Committee, P. O. Box
300, Washington, D. C. 20044.
2. Monthly - The President Ford Committee in Washing-
ton will prepare detailed contribution
reports by fund raiser for all contribu-
tions received that month. These reports
will be forwarded to you for subsequent
distribution to the appropriate fund
raiser.
August 18, 1975
A II
THE PRESIDENT FORD COMMITTEE
INSTRUCTIONS TO FUND RAISERS
I, Introduction
These instructions have been prepared to generally famil-
iarize you with the requirements of the Federal election campaign
laws and to set forth the procedures which The President Ford Com-
mittee has developed to assist you in complying with and enabling
it to fulfill its obligations under these laws.
Some of the provisions discussed in this manual have ex-
isted for many years but, in the past, have often been ignored.
Stricter enforcement of these provisions can be expected in the
future. Most of the requirements discussed, however, have their
genesis in the Federal Election Campaign Act of 1971, as amended
by the Federal Election Campaign Act Amendments of 1974, (herein-
after referred to as the "Act".
The Act limits the amounts which may be contributed to
and the expenditures which may be made by candidates for federal
office. It also requires candidates and their authorized politi-
cal committees to submit detailed reports regarding both contri-
butions and expenditures.
The Act created a Federal Election Commission (herein-
after referred to as the "Commission") which in general has au-
thority to interpret and enforce its provisions, As the Commis-
sion has only just recently begun operations, until the Commission
has issued appropriate rules and regulations and advisory opinions
which more specifically define and limit the scope of the Act's
AII page 2
language, prudence dictates that we proceed cautiously and in ac-
cordance, with a strict interpretation of the Act. Violations of
the Federal election campaign laws could result in criminal sanc-
tions, including both fines and imprisonment.
The Act, and in particular the provisions concerning
"in kind" contributions, have substantially changed the manner
in which campaigns must be conducted. Campaign workers with EX-
perience in past campaigns should be aware that many legitimate
prior campaign practices have been prohibited for reasons of pub-
1ic policy and should not assume that they may follow such past
practices with impunity.
The President has instructed us to set an example of
strict compliance with the spirit, as well as the letter, of the
federal campaign laws. Strict adherence to the guidelines pro-
vided hereinafter is mandatory and with your cooperation we hope
to achieve a record of perfect compliance with the requirements
of the Act. However, as in any endeavor national in scope, some
mistakes and misunderstandings will in all probability occur. If
you become aware of any apparent violations of the legal require-
ments or prohibitions, it is vitally important that you report
such information to us immediately so that our reports to the Com-
mission may always reflect the most accurate and timely informa-
tion and SO that we may take appropriate steps to rectify any in-
advertent mistakes. Any such information or any questions regard-
ing the federal campaign laws and their application to the enclosed
materials should be directed to the General Counsel of The President
Ford Committee, with a copy to the Treasurer.
FORD
STATE
AII page 3
II. The Meaning of the Term "Contribution"
We usually think of a contribution as a gift of money.
However, the Act has given a new and broader meaning to the term
"
"contribution". In addition to gifts of money, the term "contri-
bution", as used in the Federal election campaign laws, also in-
cludes subscriptions, loans (except loans by a national or State
bank in the ordinary course of business), endorsements or guaran-
tees of loans, advances and deposits of money. Moreover, "contri-
bution" also includes gifts, subscription loans and advances or
"anything of value", (i.e., so-called "in kind" contributions)
For example, if an individual provides a typewriter to the candi-
date or a political committee or permits the candidate or commit-
tee to use a vacant storefront which he owns, the individual has
made a contribution to the candidate in the amount of the fair
market value of the use of such property. Finally, "contribution"
also means the payment by any "person" (including an individual,
corporation, partnership, labor organization or the like) of compen-
sation for the personal services of another person which are ren-
dered on behalf of the President without charge. Accordingly, in
general, if a person allows his employee to provide services to a
candidate or committee during normal working hours, the employer
will be deemed to have made a contribution equal to the compensa-
tion paid to the employee for said period of time.
However, the Act explicitly excludes from the term "con-
tribution" certain gifts of services or gifts of the use of prop-
erty which might otherwise fall within the scope of that term, as
follows:
AII page 4
A.
Volunteered Personal Services
A Person who volunteers a portion or all of his
time without compensation on behalf of a candidate does
not contribute the value of his services. Therefore, if you
devote the weekends or after work hours during the week to
campaign matters, the value of your services to the President
and his committee are not considered a "contribution""
At present, the Commission has not provided advice
or guidelines regarding the application of this provision of
the law to salaried executives and employees, professional,
or other self-employed persons who devote volunteer time to
campaign activities during the normal work day. In general,
it would appear that such a person may certainly devote such
time to campaign activities if his employer is notified or
otherwise advised that such time is to be charged toward the
person's vacation and/or leave time, that compensatory time
of a documented nature will be provided, or, in any event,
by means of salary reduction or otherwise the person is not
to be compensated therefor.
AII
page 5
In any event, any direct expenses incurred during
any and all such volunteer activities involving the use of
office facilities (i.e., telephone calls, secretarial assist-
ance and the like) would have to be ascertained and reimbursed
to the employer by the committee. Until such time as the
Federal Election Commission has resolved these matters, The
President Ford Committee will provide additional guidelines
and recommendations for volunteers.
B. Unreimbursed Travel Expenses of a Volunteer
The Act specifically provides that up to $500 in
unreimbursed travel expenses incurred by an individual vol-
unteer on behalf of a candidate with respect to any election
is not considered a "contribution" for purposes of limita-
tions on contributions. In general, we believe that such
travel expenses would appropriately include necessary and
ordinary transportation, housing, meal and other directly
related costs. In any event, a record of all travel expenses
incurred by a volunteer should be recorded and maintained,
including a record of the mileage traveled in his automobile.
AII page 6
C. Use of His Residential Premises and His Personal Property
by a Volunteer
Another explicit exception to the definition of
"contribution" provides that a volunteer may use his residen-
tial premises to render voluntary personal services to the
candidate. In particular, the value of the use of these p-e-
mises and any personal property located thereon, as well as the COS
of invitations, food and beverages voluntarily provided in con-
nection therewith, does not constitute a contribution, provided,
however, that the cumulative value of these activities by any
individual on behalf of any candidate does not exceed $500 with
respect to any election. Since any such costs must be consid-
ered a contribution when they exceed $500 in total, the volun-
teer must record and retain a record of all these expenditures.
D. Sale of Food or Beverage at Cost
A vendor may sell any food or beverage at a charge
less than the normal comparable charge, if such charge for
use in a candidate's campaign is at least equal to the cost
of such food or beverage to the vendor. This provision of
the law is similarly limited to a cumulative value of $500 for
such activities by any individual with respect to any election.
The Act is clear that the above $500 limitation ap-
plies with respect to each of the categories described (i.e.,
sections B, C and D). Further clarification of these exceptions
to the definition of "contribution" under the Federal election
campaign laws will be provided as soon as possible.
AII page 7
III, Regulations Concerning the Collection of Contributions
A. Prohibited Sources of Contributions
1. Corporations and Labor Organizations. It is illegal
for any corporation or labor organization to make any contribution
to the Committee. If a political action committee organized by a
corporation or a labor organization wishes to make a contribution,
request it to send its contribution directly to the President Ford
Committee.
2. Individuals Who Are Federal Government Contractors
It is illegal for a government contractor to make any contributions.
A person becomes a government contractor at the commencement of ne-
gotiations for any contract with the United States or any depart-
ment or agency thereof for the rendition of personal services or
furnishing of any material, supplies or equipment, or the sale of
any land or building, if payment for performance of such contract
is to be made in whole or in part from funds appropriated by the
Congress. A person ceases to be a government contractor at the
completion of performance or the termination of negotiations. It
would appear that this prohibition does not apply to any individual
officer and/or employee of such a government contractor who, acting
individually and on his own behalf; makes a personal contribution.
3. Federal Employees. Some doubt exists concerning the
propriety of contributions by federal employees, including mili-
tary personnel, to the political committee of an incumbent Presi-
dent. The Committee does not believe that Congress intended to
prohibit contributions voluntarily offered by persons in the ser-
vice of the United States to the campaign of an incumbent President.
Voluntary contributions by such persons should be so identified,
AII page 8
accepted and forwarded to The President Ford Committee for sep-
arate classification until this matter is clarified. However,
no contributions should be solicited or accepted on any federal
property, including military facilities.
4. Recipients of Welfare and Unemployment Benefits.
The Act prohibits the knowing solicitation or receipt
of any contributions from persons entitled to receiving work re-
lief life benefits, including unemployment compensation, which are
provided at least in part by monies appropriated by Congress
Such persons should not be solicited and such contributions should
not be accepted.
5. Foreign Nationals. No contributions should be so-
licited or accepted from foreign nationals. The Act specifically
provides, however, that any citizen of the United States is not
considered a "foreign national" for purposes of the election law.
B. Limitations on the Amount Which May be Accepted From an
Individual Contributor.
With the exception of volunteer time and the $500 exclu-
sions regarding use of residential premises, unreimbursed travel
expenses and the sale of food or beverages, an individual's total
contributions to The President Ford Committee for the nomination
of President Ford as the Republican Presidential candidate cannot
exceed $1,000. Since the spending limitations apply to each in-
dividual, a husband and wife and children over 18** years of age
.
SPAR
1
* In addition, certain political committees may contribute up
LIBRARY
to $5,000.
** The propriety of contributions by a minor is not clear, and con-
tributions from minors should not be accepted pending resolution
AII page 9
may each give $1,000, provided that they each have an independent
source of funds and their gifts are not an attempt to create a
conduit or vehicle for the circumvention of the spending limita-
tions. For example, a husband may not give his wife and child
each $1,000 with the understanding that they will in turn contri-
bute it to the Committee. Such contributions would be attributed
to the husband and would cause him to exceed his spending limita-
tions. Furthermore, the Act expressly prohibits contributions in
the name of another, knowingly permitting one's name to be used
to offer such a contribution and knowingly accepting such a ccn-
tribution.
C. Illegal Place of Solicitation
1. It is illegal to solicit or receive contributions in
any Federal government building, including military facilities.
IV. Procedures
A. Contribution Processing
1. Contributions Received in Person
a. Do not accept contributions greater than $1,000
in the aggregate from any individual, If a con-
tributor claims exemption from the $1,000 limit
because the contributor is a political committee,
request that any contribution greater than $1,000
be forwarded directly to The President Ford Com-
mittee. Ask that the name of the committee, its
registration number and the name of the person mak-
ing the contribution be noted on the contribution
card. For many reasons it is desirable to urge
AII
page 10
all contributors to make contributions by check.
b. Do not accept contributions of currency greater
than $100.
C. For all contributions greater than $10, obtain
and record the following information:
1) Name
2) Address
3) Occupation
4) Principal place of business and address
For contributions of $10 or less, only the contri-
butor's name and address is required.
If the name, address, occupation and place of bus-
iness of any contributor giving more than $100
cannot be obtained, do not accept the contribution.
is
Note the payee on all checks. It must be "The
President Ford Committee" or a reasonable approx-
imation.
f. Do not accept any checks which are not drawn on a
personal checking account (i.e., corporate, part-
nership and other business checks of the like are
not to be accepted).
g. Immediately upon receiving acceptable contributions,
enter the required information (See C. above) on a
Contribution Card (Exhibit 2).
OBTAIN ALL THE REQUIRED INFORMATION FOR ALL CONTRI-
BUTIONS.
h. Give the contributor a Contribution Receipt (Exhibit 3)
and check "Receipt block" on Contribution Card.
AII page 11
2. Contributions Received by Mail
a. If Contribution Card does not exist for a contribution,
prepare one based on all information available.
b
Reconcile amount of each contribution with amount
recorded on Contribution Card, Prepare corrected
Contribution Card for any incorrect amounts, Check
"receipt block" on the Contribution Card and send a
receipt to the contributor,
C.
For all contributions greater than $10, check Con-
tribution Card for the following information:
1) Name
2) Address
3) Occupation
4) Principal place of business and address
d. Attempt to obtain all missing data. Note attempt
on reverse of Contribution Card and forward the
contribution to The President Ford Committee.
e. Review information on all contributors. If there
is any reason why a contributor might be unaccept-
able, please note on a separate sheet and forward
with other documents.
1.
DEPARTMENT
FOOD
3. Consolidating Contributions of Currency
a. Separate contributions made in currency from those
made by check or money order.
b. Total contributions of currency. Hold each collect-
ed (where individual contributions are $10 or less)
until total exceeds $25. Obtain Money Order or
certified check payable to The President Ford Com-
AII page 12
mittee.
If any individual contribution is over $10,
it must be forwarded on the day received, along
with any other cash collected on that day. Ob-
tain Money Order or certified check payable tc
The President Ford Committee.
NOTE: Do not use your personal check to submit
cash.
C. Fill in Cash Contribution Sheet (Exhibit 4) as
follows:
(1) Place total number of individual contribu-
tions of currency, $10 or less in blank 'a".
(2) Place total value of individual contributions
of currency, $10 or less in blank "b".
(3) Place total number of individual contributions
of currency greater than $10 in blank "c".
(4) Place total value of individual contributions
of currency in blank "d".
(5) Attach Contribution Card for each contribution
greater than $10 to Cash Contribution Sheet,
and note number in blank "e" and "f".
(6) Add your name, address, date and identification
number to sheet.
(7) Add total amount of Money Order or certified
check.
AII
page 13
4.
Forwarding Contributions
a. Record all contributor information for your future
reference.
b. Daily forward the following items to The President
Ford Committee:
1) All Contribution Cards
2) All checks, Money Orders, etc.
3) Cash Contribution Record Sheet
5. Expense Reimbursements
Any and all reimbursable expenses incurred on behalf of
The President Ford Committee must be approved in advance and in
writing by either the National or appropriate State Finance Chair-
man from budget programs approved by the Treasurer of The President
Ford Committee. The President Ford Committee will not be responsible
for, nor reimburse, any fund raiser OI other individual who has not
obtained such prior written authorization for such expenses.
6. Procedures for Reporting Personal Expenses
All authorized expenses for which an advance has been
received, or for which reimbursement is requested, must be reported
in the Expense Reimbursement Report (see Exhibit 5) and submitted
for approval and payment.
7. Completion of Expense Reimbursement Report
a. Enter name and address;
b. Enter your fund raiser ID number. If you have
been assigned an ID number, contact your State
Coordinator;
C. Enter period covered;
d. Fill out the "Travel and Related Expenses" section
as follows:
Date
On the first line, record departure
date or the date the expense was
incurred. On the line below, record
the return date,
Activity/
On the first line record the place of
Purpose
departure and the destination. On
the line below record the purpose
of the trip.
Transportation
If your personal Automobile is used,
Expense
on the first line record mileage to
destination point. On the line below,
record return mileage. In both cases,
the mileage is multiplied by 15¢ per
mile to give "amount" entered in the
next column.
If other types of transportation ex-
penses are incurred, note detail on
a separate sheet and place total
transportation expense in amount
column.
Lodging
Enter lodging expense (maximum allow-
ance $20 per night, unless specificall:
authorized in advance, and in writing,
by the National or State Finance
Chairman)
page 15
Meals
Enter meal expense for each day of
travel (maximum allowance $13 per
day, unless specifically authorized
in advance, and inwriting, by either.
the National or State Finance Chairman)
Other Expenses
Enter expenses for taxi, and other
items, not previously reported.
Total
Enter total expenses reported per line.
NOTE:
Fund raisers are encouraged to absorb
their own travel expenses ano may do
so as long as the cumulative amount
of these expenses for each such individ
ual does not exceed $500.
e. Fill out the "Other Expenses" section of the report as
follows:
Date
Ente: the date the expense was incurred
Place
Enter the place where the expense
was incurred.
Explanation
Enter type of expense (such as tele-
phone bills) and/or explanation. Any
type of entertainment expense must be
approved in advance and in writing by
either the National or State Finance
Chairman. With regard to any such
authorized expenditure, enter name and
title of persons present and the purpose
of the activity:
Expense
Enter amount.
SERIAL B. FORD
AII
page 16
f.
Total Expenses Reported
Enter the total of all expenses reported in the "Travel
and Related Expenses" and "Other Campaign Expenses" sections.
g. Cash Advances Received
Enter the total advances received during this reporting
period.
h. Balance
Enter the difference between actual expenses and advance.
If the advances were more than the expenses, the balance should be
in parentheses.
i. Receipts
Receipts for all expenses must be attached to the report.
j.
Sign Report
k. Expense Reimbursement
Reports should be mailed not later than the 20th of each
month to reach The President Ford Committee by the end of the month.
Expense Reimbursement Reports and attached receipts should be mailed
to:
(Name and address of State Finance Chairman)
1. At the completion of the fund raising campaign, you will
be notified, in writing, of the termination date of authorized fund
raising activities by The President Ford Committee. Any and all
expenses incurred after said date would be unauthorized and will not
be reimbursed by the Committee.
AII
page 17
THE PRESIDENT FORD COMMITTEE
FUND RAISING
Acknowledgement Letter
(Date)
Mr. Robert C. Moot, Treasurer
The President Ford Committee
P. O. Box 1975
Washington, D. C.
Dear Mr. Moot:
I have received and read a copy of the "Instructions to
Fund Raisers" published by your office. I understand both the
requirements of those instructions anó the implication of non-
compliance with the instructions.
Sincerely,
ID No.
NAME
ADDRESS
EXHIBIT 1
A II page 18
THE PRESIDENT FORD COMMITTEE
FUND RAISING
THE PRESIDENT FORD COMMITTEE
P. O. Box 300, Washington, D. C. 20044
I.D. NO:
CONTRIBUTION CARD
CONTRIBUTOR
Date
INFORMATION
(PLEASE TYPE OR PRINT.)
Name:
Occupation:
Home Address:
Place of Business:
City:
State:
Zip:
City:
State:
Zip:
Amount of Contribution: $
Cash
Check
Other
O
Receipt Provided
SPECIFY
THE INFORMATION LISTED ON THIS DOCUMENT IS REQUIRED 37 THE FEDERAL ELECTION LAWS.
EXHIBIT 2
A II page 19
THE PRESIDENT FORD COMMITTEE
FUND RAISING
THE PRESIDENT FORD COMMITTEE
The President Ford Committee, for the nomination of President
Gerald R. Ford to the Presidency of the United States in 1976:
(1) Acknowledges receipt of $
from
on
and
(date)
(2) Declares that the Internal Revenue Service Form 4909 was or
will have been properly filed before the end of this calendar
year, and that the undertakings in such form will be observed.
THE PRESIDENT FORD COMMITTEE
by
Authorized Agent
EXHIBIT 3
AII
page 20
THE PRESIDENT FORD COMMITTEE
FUND RAISING
THE PRESIDENT FORD COMMITTEE
CASH RECEIPTS RECORD SHEET
DATE:
NOTE: By law all contributions over $10 must be forwarded to the Tieasurer within 5 days of receipt.
Total number of Contributions $10 or less:
(a)
Total value of Contributions $10 or less:
(b)
Total number of Contributions greater than $10: (c)
Total value of Contributions greater than $10:
(d)
Contribution Cards attached for: (e)
Contributions $10 or less.
Contribution Cards attached for: (f)
Contributions greater than $10.
Amount of M.O. or Certified Check $
NAME:
I.D. NO:
ADDRESS:
CITY:
STATE:
ZIP:
EXHIBIT 4
EXPENSE REIMBURSEMENT REPORT
PERIOD FROM:
TO:
I.D. NO:
NAME:
ADDRESS:
CITY:
STATE:
ZIP:
TRAVEL AND RELATED EXPENSES
Activity, Purpose
Transportation Expense
Other Expenses
Accounting
Date
Departure - Destination Point
Miles
Amount
Lodging
Meals
Description
Amount
Total
Use Only
OTHER EXPENSES
Payce, Vendor, Restaurant
Accounting
Date
and Type of Expense
Reason for Expense
Expenses
Use. Only
Total Expenses
Reported
Approved By:
Date:
Cash Advances
Received
Report Checked By:
Date:
Approved By:
Date:
BALANCE
Reimbursed Check No:
Expense Receipts Attached
ATI ISSUED
Uua
11
10
I
APPROVED DY R.C.Mool
SECTION
0
ATE TEVISED
APPROVED BY
PAGE 1 OF 8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
CONTRIBUTIONS PROCESSING
This procedure describes the steps required to process individual
and political committee contributions. Processing of ticket sales, item sales,
mass collections, loans, other receipts, information on previously suspensed
contributions, bank deposits, and non-depositable receipts is discussed under
separate procedures.
Responsibility
Action
Mail Clerk
1. Receive all mail, including hand deliveries.
Count pieces of mail and enter count onto
Mail Log (Exhibit 1.).
2. Open mail. Keep each envelope and its
contents together.
3. Sort mail into five categories:
a. Indivadual and political committee
contributions
b. Additional information on prior
contributors or contributions
C. Ticket sales, item sales, mass
collections, loans, and other
receipts (e.g., interest or invest-
ment income)
d. Invoices and expense vouchers
e. All other, e.g., general correspondence
Enter counts onto Mail Log. Counts should
equal pieces received. Correct any
discrepancies.
FORD
LIBERSY
DATE REVISED
APPROVED BY
PAGE
2
OF
$
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
Mail Clerk
4. Distribute mail and attach one copy of Mail
Log with each category type as follows:
a. Contributions to Documentation Clerk.
b. Additional information to Documentation Clerk.
C. Ticket sales, etc., to Documentation Clerk.
d. Invoices and expense vouchers to Disbursements
Clerk.
e. All other to Executive Director.
5. Retain a copy of the Mail Log.
Documentation Clerk
6. Receive contribution documentation and copy of Mail
Log. Insure that pieces received equal count on
Mail Log.
7. Review each check to determine whether or not the
contribution can be bank deposited:.
a. Payee must be "The President Ford Committee"
or an approximation. Allowable are "President
Ford" and "David Packard" as long as a letter
is attached indicating an intended campaign
contribution. Non-allowable are "Republican
National Committee" or any State committee
names.
b. Check must be signed.
C. Check must be dated.
d. Written and numeric amounts must be identical.
DATE ISSUED
APPROVED BY
SECTION
DATE REVISED
APPROVED BY
PAGE
3
OF
8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
Documentation Clerk
8. Segregate contributions that cannot l.e
bank deposited from those that can be
deposited and:
a. Retain all documentation such is trans-
mittal letters, envelopes, and checks,
and prepare a Contribution Card
(Exhibit 2) if one does not exist.
Write full name in upper right hand
corner. Attach the card to in
8-1/11 X 11" sheet of paper.
b. Date stamp the Contribution Card.
C. Note basis for non-deposit on
Contribution Card.
d. List each non-deposit item on &
Suspense Item Control Sheet -
Undeposited Receipts (Exhibit 3) and
date stamp the control sheet.
e. Forward a copy of the control- sheet to
the Executive Director for resolution.
f. Forward a copy of the control sheet
to the Control Clerk.
g. Retain a copy of the control sheet.
9. Prepare a Contribution Card for depositable
contributions, if one does not exist.
Write full name in upper right hand corner.
Staple the card to an X 11" sheet of
paper. Staple all odd size materials to
8-2" X 11" sheets of paper.
10. Date stamp Contribution Cards with date
received.
11. Review the documentation accompanying
each contribution for required data:
FORD
a. Full name and principal residence address of
contributor are required for
cóntributions in excess of $10.00.
b. Occupation and principal place of
business are required for
00
APPROVED BY
SECTION
ATE REVISED
APPROVED BY
PAGE 4
OF
8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
Documentation Clerk
Note: If information in (a) and (b) is
available, but is not required according
to the criteria set out in (a) and (b),
write it on the Contribution Card.
12. List missing information onto the Contribution Card.
13. Review the documentation accompanying each contribution
for legality:
a. Verify political committee ID numbers with the
Federal Commission for contributions with
checks drawn on association, groups, and other
organizations.
b. Check amounts must be equal to or less than
$1,000 for individuals and equal to or less
than $5,000 for political committees.
C. Currency contributions must be equal to or less
than $100.
d. Checks must be drawn on individuals or political
committees. No check can be drawn on a corporation
government contractor, labor organization,
national bank or foreign national.
e. The documentation must be clear as to the specific
contributor even though another's signature is
on the financial instrument received.
14. List questionable date on the Contribution Card.
15. Separate individual and committee contributions. Sort
contributions by state and alphabetically by contri-
butor's name within state.
16. Prepare a Suspense Item Control Sheet - Missing or
Questionable Date (Exhibit 4) for items SO noted in
steps 12 and 14.
17. Run tapes on the amounts shown in the Contribution
Cards, including items listed on the Suspense Item
Control Sheet - Missing or Questionable Data. Do not
DATE ISSUED
APPROVED BY
SECTION
DATE REVISED
APPROVED BY
PAGE
5
OF
8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
Documentation Clerk
include data listed on the Suspense Item Control
Sheet - Undeposited Receipts. Keep individual
and committee contributions separate. Label the
tapes and date them. Attach tapes to documentation.
18. Run tapes on checks, money orders, currency, etc.
Keep individual and comittee contributions separate.
Label tapes and date them. Attach tapes to receipts.
19. Verify that step 17 totals agree with step 18 totals.
Resolve any a screpancies.
20. Forward documentation and three copies of Suspense
Item Control Sheet - Missing or Questionable Data to
the Control Clerk. Annotate Mail Log to show change
in document counts and forward to Control Clerk.
21. Forward checks, money orders, currency, etc., and
related tapes to the Bank Clerk.
Control Clerk
22. Receive documentation, Suspense Item Control Sheet -
Undeposited Receipts, Suspense Item Control Sheet -
Missing or Questionable Data, and Mail Log from
Documentation Clerk.
23. Review the accuracy of items listed on the Suspense
Item Control Sheet - Missing or Questionable Data.
24. Prepare in triplicate a Daily Contributor list by
state and alphabetically by contributor name within
state, including items listed as containing missing
or questionable data but excluding items suspensed
as undeposited receipts. Segregate individual and
and committee contributions. List full name, amount
contributed, date of check, money order, etc., or
date currency received.
25. Forward one copy of Daily Contributor list to State
Clerk. Forward one copy of Daily Contributor list
with documentation to Typist.
ATE ISSUED
APPROVED BY
SECTION
ATE REVISED
APPROVED BY
PAGE 6 OF 8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
State Clerk
26. Receive Daily Contributor list from
Control Clerk
27. Pull Contribution Ledger Cards for each
name on the Daily Contributor list,
Annotate previous contributions on the
Daily List. Do not update the ledger
cards
28. Forward annotated list to Control Clerk.
Control Clerk
29. Receive annotated Daily Contributor list
from State Clerk.
30. Update as required, the Suspense Items Control Sheet -
Missing or Questionable Data, and Contri-
bution Cards using the annotated list as
required.
31. Forward a copy of the annotated Daily List to
the Typist.
32. Record identified and suspense amounts
received onto the Cash Receipts Journal.
Typist
33. Receive Daily Contributor list and related
documentation from Control Clerk.
34. Verify that documentation is organized by
state and alphabetically by contributor
name within state.
35. Stamp each Schedule A (Exhibit 5) in upper
left hand corner with "Received" date
stamp.
36. Prepare Schedule A from Daily list:
a. Enter "Part No. I" in upper right hand
corner for individual contributions
and "Part No. V" for political
committee contributions.
b.
Enter date of check, money order, etc
:
or date currency received in "date"
column.
DATE ISSUED
APPROVED BY
SECTION
DATE REVISED
APPROVED BY
PAGE 7
OF
8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
Typist
C. Enter appropriate contributor informatic
in center column, leaving blank
space for missing information.
d. Enter today's contribution in the
"Amount of Receipt This Period"
column.
37. Receive annotated Daily list from Control
Clerk.
38. Update today's Schedule A using the annotated
Daily List. Enter amount shown in "year
to date" column on annotated list into
"Aggregate year-to-date" box on Schedule A.
39. Run a tape on today's Schedule ! and attach.
Type amount on tape onto last page of
Schedule A. Reconcile Schedule A total to total
on Contribution list.
40. Forward Schedule A, and all supporting
documents to Control Clerk.
Control Clerk
41. Reconcile the Schedule A total to the total
receipts for the day shown on the Cash
Receipts Journal. Resolve any discrepanci
42. Reproduce Schedule A and distribute as
follows:
a. Documentation clerk
b. Typist
c. State Clerk
d. Records Clerk
e. Control Clerk file
State Clerk
43. Receive Schedule A from Control Clerk.
a., Update and prepare new Contribution
Ledger Cards as required.
b. Run tapes by state in last "amount"
column of all new and updated cards
C. Reconcile tapes to Schedule A by
state. Attach tapes to Schedule A.
ATE ISSUED
APPROVED BY
SECTION
ATE REVISED
APPROVED BY
PAGE 8
OF
8
THE PRESIDENT FORD COMMITTEE
FINANCIAL PROCEDURES MANUAL
Responsibility
Action
State Clerk
d. File Scholule A.
Records Clerk
44. Receive Schedule A. from Control Clerk.
45. Prepare Daily State Report. Reconcile totals to
Control Clerk's Schedule A.
Control Clerk
46. Update the State Ledger sheet using the Schedule A.
Record daily and year-to-date totals using
Schedule A.
47. Forward contribution documentation to Acknowledgement
Clerk.
Acknowledgement Clerk
48. Receive contribution documentation and updated
Suspense Items Control Sheet - Missing or Questionable
Data.
49. Acknowledge contribution, and request further
information or: receipts listed on the suspense sheet.
Secure from Executive Director text of letters for
questionable items.
50. Forward contribution documentation to Records Clerk.
51. Annotate suspense sheet with date inquiry sent.
Record Clerk
52. Receive and file contribution documentation.
FORD
BERAU
EXHIBIT I
MAIL LOC
Date:
Prepared by:
Count
I. Pieces of mail received today:
100
===
II. Pieces of mail forwarded:
a. Individual and political committee
contributions
25
b. Additional information on prior
contributors or contributions
25
c. Ticket sales, item sales, mass
collections, loans, and other
receipts
25
d. Invoices and expense vouchers
25
e. All other, e.g., general correspondence
0
Total
100
===
Count
III. Pieces received from mail room:
a. (Write in item)
Date received stamp
Missing Info:
Questionable:
THE PRESIDENT FORD COMMITTEE
P. O. Box 300, Washington, D. C. 20044
:.D. NO:
CONTRIBUTION CARD
CONTRIBUTOR
Date
INFORMATION
(PLEASE TYPE OR PRINT.)
Name:
Occupation:
Home Address:
Place of Business:
City:
State:
Zip:
City:
State:
Zip:
Amount of Contribution:
S
Cash 0
Check D
Other D
SPECIFY
Receipt Provided
THE INFORMATION LISTED ON THIS DOCUMENT IS REQUIRED BY THE FEDERAL ELECTION LAWS.
Comments
Date Received:
Page
of
Prepated by:
SUSPENSE ITEMS CONTROL SHEET
UNDEPOSITED RECEIPTS
RES.
CHECK
CHECK
DISPOSITION
CONTRIBUTOR
STATE
DATE
AMOUNT PROBLEM
DATE METHOI
Number of Contributors
(Page Total)
Number of Contributors
(Total of all pages)
Date Stamp
Page
of
Prepared by
SUSPENSE ITEMS CONTROL SHEET
Missing or Questionable Data
AMOUNT
DISPOSITIO
RES.
CHECK
MISSING QUESTION- -
CLERK
CONTRIBUTOR
STATE
DATE
INFO
ABLE
COMMENTS
DATE
Full Name
State or
Date of
Amount
Amount
Kind of data missing
Leave
Le
probable
check,
of
of
or reason why contri-
blank
b1
state
money
contri-
contri-
bution is question-
until.
un
order,
bution
bution
able
resolved
re
etc.
,
or date
currency
received
Subtotals
(Page Totals)
Total
(Total of all pages)
ITEMIZED RECEINTS-CONTRIBUTIONS, TICKET PURCHASES, LOANS, AND TRANSFERS
Part No.
(Full Name of Candidate or Committee)
(Use for itemizing Part 1, 2, 3, 4, or 5)
SEE REVERSE SIDE FOR INSTRUCTIONS
(Use separate page (s) for each numbered Part)
late (month,
Full Name, Mailing Address, and ZIP Code
Amount of Receipt
day, year)
(occupation and principal place of business, if any)
Angregate Year-to-date
This Period
(complete if applicable)
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
Aggregate Year-to-date
$
TOTAL THIS PERIOD
(Last page of this Part only)
Page
THE PRESIDENT FORD COMMITTEE
BUDGET INSTRUCTIONS FOR STATE FINANCE CHAIRMEN
INTRODUCTION
The Federal Election Campaign Act, as amended in 1974, requires the Committee
to maintain a comprehensive and well controlled financial budget and accounting
and reporting system. The system is required to meet the legal record keeping and
reporting requirements prescribed by the Act, as well as to provide effective cam-
paign resource management. The financial activities in campaign program areas and
in the states will have to be closely monitored by the National Office to insure
compliance with the Act. In developing the budget plan, we will, insofar as
possible, attempt to simplify the record keeping requirements at the state 7 evel,
to permit enough flexibility to respond to day-to-day needs, and to insure timely
reporting for both management and compliance purposes.
BUDGET PLAN
A master budget plan is being developed at the National level for use as a
guide to plan and control major categories of receipts and expenditures. The de--
velopment of fund-raising budgets for state operations will be a critical element
in assuring confidence in the master budget projection.
Each State Finance Chairman who undertakes a major fund raising effort, must
have an administrative budget tailored for his state and approved by the Treasurer,
The President Ford Committee. You should prepare and forward an initial budget
plan for approval as quickly as possible, but not later than
,
using the attached Format B100. The budget plan, when approved, will be the basis
for apportioning funds to finance fund raising campaign activities. The success
of fund raising activities will determine the extent to which we can finance the
budget as the campaign progresses. The budget estimate should be projected at
felo
Page 2
least through the period covered by the contribution quota for the state and phased
on a monthly basis. If information is not available to complete the entire budget
plan in the initial submission, fill in the details as completely as possible now
and submit a' modified plan later.
NOTE: In those states where it is anticipated that total reimbursable fund raising
expenses of less than $500 a month will be incurred, a budget plan will not
be required if the fund raisers are willing to absorb the cost or initially
finance the expenses and wait for reimbursement on a monthly cycle.
A
budget is required, however, if anticipated expenses will exceed $500 a
month or if the State Finance Chairman wishes an advance of funds regardless
of the amount. Whether a budget is submitted or not, it will be necessary
for all fund raisers to keep a record of expenses incurred regardless of
amount.
ACCOUNTING AND REPORTING
The accuracy and timely reporting of actual results compared to the budget for
expenditures by month will be important to the National Office in monitoring the
campaign and considering future plans. The specific reporting procedures to be
followed for each local operation, along with procedures to be used for paying ex-
penditures, will be provided with the fund raising budget plan for the state.
Format B100
THE PRESIDENT FORD COMMITTEE
ADMINISTRATIVE BUDGET PLAN - STATE OF:
(Including estimated costs to be reimbursed to all
fund raisers in the state)
FOR THE MONTH OF:
DESCRIPTION
7/75
8/75
9/75
10/75
11/75
12/75
TOTAL
Reimbursable fund raising
expenses of State Finance
Chairman:
1. Payroll & Employee Taxes
2. Communications
Media Expenses
3. Non-Communications
Media Expenses
SUBTOTAL:
Reimbursable expenses of
Fund Raisers
Total Fund Raising Expenses
Non-Fund Raising Expenses:
(Identify, if any, on
separate sheet)
GRAND TOTAL:
SUBMITTED BY:
DATE:
State Finance Chairman
APPROVED BY:
DATE:
Treasurer, The President Ford Committee
(Instructions on Reverse Side)
INSTRUCTIONS
1. Use this format for the initial budget plan and to request. a change in the budget based
on monitoring actual results or for changes in plans.
2. For each month, enter the estimated expenses to be incurred in that month.
3. Communications media expenses include expenditures for television, radio, newspaper or
magazine advertising, outdoor advertising. or expenditures for the cost of the telephones,
paid telephonists and automatic telephone equipment obtained for the specific purpose of
communicating with potential voters. It does not include costs incurred by an individual
volunteer for use of a telephone by him.
4. Non-communications media expenses include all other expenditures for rent and occupancy,
equipment rental and purchase, telephone, postage, travel and transportation, supplies,
outside services, insurance, etc.
5. Reimbursable expenses of fund raisers include the total of estimated reimbursable travel
and other expenses of individual fund raisers.
6. Submit the initial budget plan as soon as possible, but not later than
7. Submit revised budgets as required.
AV
THE PRESIDENT FORD COMMITTEE
8/11/75
CHART OF ACCOUNTS - ACCOUNT DESCRIPTIONS
ASSETS
1000 CASH
1001 Operating Account (Dual Signature)
To record all committee receipts; and all dis-
bursements in excess of $2,000.00. Account trans-
actions require signatures of two out of the four
authorized check signers.
1002 Operating Account (Single Signature)
To record all committee disbursements of
$2,000.00 or less.
1020 Payroll Account
To record semi-monthly disbursement of committee
payrcll. The account is to be maintained on a zero
amount imprest basis and is to be reimbursed from
the operating account (1001) for the sum of payroll
checks and related taxes at the end of each payroll
period.
1030 Petty Cash - Finance Office
To record amount of petty cash funds set up by the
committee for use as minor disbursements. The
petty cash fund is to be maintained on an imprest
basis. No single transaction is permitted to
be in excess of $100.00.
FORD
1031 Petty Cash - Campaign Office
To record amount of petty cash funds set up by the
committee for use as minor disbursements. The
petty cash fund is to be maintained on an
imprest basis. No single transaction is permitted
to be in excess of $100.00.
:
1100 RECEIVABLES
1110 Accounts Receivable
To record all receivables (debts and obligations
owed to the committee) other than "advances",
"matching funds receivable", and "accrued interest
receivable. 11
1120 Advances
To record payments made (to staff personnel, volunteer
workers, and other persons) for committee expenditures.
Such persons must furnish receipts, paid bills, and
so forth to the committee as well as any unexpended
funds.
1160 Matching Funds Receivable
To record funds due the committee from the U. S.
Treasury's Presidential Primary Matching Payment
Account.
1170 Accrued Interest Receivable
To record interest earned on notes, bonds, and so
forth, not yet received.
1180 Pledges Receivable
To record pledges made in writing by contributors.
1300 OTHER ASSETS
1310 Refundable Deposits
To record amounts on deposit made for use of telephone
and telephone equipment, rental of space or equipment,
THE PRESIDENT FORD COMMITTEE
8/11/75
and so on, which will be refunded to the committee.
1330 Investments - Investment Ledger
To record the cost of investments, such as certificates of deposit,
made by the committee.
1390 Value of Goods Received as Contributions
To record the estimated value of goods received as contributions to the
committee.
LIABILITIES
2000 PAYABLES
2020 Loans Payable - Banks
To record amounts loaned to the committee by banks
2030 Loans Payable - Individuals
To record amounts loaned to the committee by individuals.
RECEIPTS
4000 INDIVIDUAL CONTRIBUTIONS
4010 Currency Received
To record cash received by mail, direct solicitation, or other means,
where the contributor can be identified by name, principal place of
residence, date, and amount for contributions in. excess of $10.00 and
not more than $100.00. Contributions of $10.00 or less are also
recorded in this account.
4011 Currency Received - Suspense
To record cash received that is questionable, such as a receipt from
a contributor who may be a corporation, that contains missing data, or
that aggregates more than $100.00 from the same contributor.
8/11/75
THE PRESIDENT FORD COMMITTEE
4020 Currency Equivalents
To record receipts of personal checks, money orders, certified checks,
and the like, by mail, solicitation or other means, where the contri-
butor can be identified by name, principal place of residence, date,
and amount for contributions in excess of $10.00, and also by occupation
and principal place of business for contributions aggregating more than
$100.00. Contributions of $10.00 or less are also recorded in this
account.
4021 Currency Equivalents - Suspense
To record receipts that are questionable, that contain missing
data, or that aggregate more than $1000.00 from the same contributor.
4030 Donations in Kind
To record the estimated value of goods received as contributions
to the committee.
4060 Securities Received, at fair market value at date of transfer
To record stocks, bonds, and similar instruments received as con-
tributions to the committee.
4090 Return of Unacceptable Contributions
To record the return of funds for unacceptable contributions,
such as individual contributions exceeding an aggregate of $1,000.00,
corporate contributions, and so forth.
4100 SALES
4110 Ticket Sales
To record money received from ticket sales for dinners, luncheons,
rallies, and similar fund-raising events.
4120 Mass Collections
To record amounts received from unidentified contributors at
rallies and special events.
4130 Sale of Items
To record the amount received from the sale of items
such as buttons, bumper stickers, literature, and
similar materials.
4200 COMMITTEE CONTRIBUTIONS
4210 Committee Contributions - Identified
To record contributions by political committees, identified
by name and address. The aggregate amount cannot exceed
$5,000.00 for any one commitiee.
4211 Committee Contributions - Suspense
To record contributions by political committees that
are questionable or that contain missing data.
4700 MATCHING FUNDS
To record the amount of funds received by the Committee
from the U. S. Treasury's Presidential Primary Matching
Payment Account.
4800 PUBLIC FINANCING
To record the amount of funds received by the Committee
from the U. S. Treasury's Presidential Election Campaign
Fund. Such funds are to be used for a presidential
nominating convention or a presidential election.
4900 OTHER RECEIPTS
4910 Interest Income
To record interest earned and received on notes,
bonds, treasury bills, and so forth.
EXPENDITURES
6000 FUND RATSING EXPENDITURES
6010 Payroll and Fringe Benefits
To record the gross salaries and wages paid to
employees, including Federal, state, and local
taxes, as well as employer Federal taxes (F. I.C.A.)
and Federal and state unemployment insurance taxes.
This account does not include non-salaried volunteers
or professional personnel on retainer or other fixed
fee reimbursement arrangements.
6020 Rent & Occupancy
To record amounts expended on rental of office space,
parking facilities, utilities, office phones,
maintenance, and similar items.
6030 Equipment Rental & Purchase
To record amounts expended for the purchase or rental
of furniture and office equipment.
6040 Supplies
To record expenditures for office supplies such as
paper, pencils, rubber stamps, and so on.
6050 Communications
To record expenditures for special canvassing telephones,
telegrams, telex, WATS lines, postage, freight, printing,
mailing lists, buttons, stickers, literature, and
similar items. Direct mail campaigns, when implemented
by an outside service, should be recorded under this
account
6060 Media Time & Space
To record expenditures for TV, radio, newspapers, magazines,
and outdoor facilities.
6070 Travel & Related Expenses
To record expenditures for transportation, entertain-
ment, meals, lodging, conferences, and meetings.
THE PRESIDENT FORD COMMITTEE
8/11/75
6080 Outside Services
To record expenditures for legal, accounting, EDP, polling, and
similar services.
6090 Other
To record expenditures for sales taxes, personal property taxes,
transfers of securities, interest expense, insurance, and other
expenses not directly identifiable with any of the above expenditure
accounts.
7000 NON FUND RAISING EXPENDITURES
7010 Payrool and Fringe Benefits
To record the gross salaries and wages paid to employees, including
Federal, state, and local taxes, as well as employer Federal taxes
(F.I.C.A.) and Federal and state unemployment insurance taxes.
This account does not include non-salaried volunteers or professional
personnel on retainer or other fixed fee reimbursement arrangements.
7020 Rent & Occupancy
To record amounts expended on rental of office space, parking
facilities, utilities, office phones, maintenance, and similar
FORD
items
SERVICE
7030 Equipment Rental & Purchase
LIBRARY
To record amounts expended for the purchase or rental of furniture
and office equipment.
7040 Supplies
To record expenditures for office supplies such as paper, pencils,
rubber stamps, and so on.
THE PRESIDENT FORD COMMITTEE
8/11/75
7050 Communications
To record expenditures for special canvassing
telephones, telegrams, telex, WATS lines, postage,
freight, printing, mailing lists, buttons, stickers,
literature, and similar items. Direct mail campaigns,
when implemented by an outside service, should be
recorded under this account.
7060 Media Time & Space
To record expenditures for TV, radio, newspapers,
magazine, and outdoor facilities.
7070 Travel & Related Expenses
To record expenditures for transportation, entertain-
ment, meals, lodging, conferences, and meetings.
7080 Outside Services
To record expenditures for legal, accounting, EDP,
polling, and similar services,
7090 Other
To record expenditures for sales taxes, personal
property taxes, transfers of securities, interest
expense, insurance, and other expenses not directly
identifiable with any of the above expenditure accounts.
8500 GAIN OR LOSS
8510 Securities
To record gains or losses of securities received as
contributions to the committee or purchased with
committee funds, measured from the fair market value
at date of receipt or purchase.
8515 Assets
To record the gain or loss of assets received as
THE PRESIDENT FORD
CITTT/O
contributions to the committee or purchased with
committee funds, measured from the estimated value of
the goods at the date of receipt or purchase.
9000 MEMO ACCOUNTS
9100 Restricted Funds
Account to be defined at a later date.
August 19, 1975
The Federal Election Commission
1325 K Street, N.W.
Washington, D.C. 20463
Dear Commissioners:
Reference is made to the advisory opinion
request submitted to the Commission on August 18, 1975
regarding accounting and reporting instructions and
procedures.
The first sentence of sub-section 4 entitled
"Recipients of Welfare and Unemployment Benefits" on
page 8 of AII contains a typographical error and should
read as follows:
"The Act prohibits the knowing solicitation or
receipt of any contributions from persons entitled to or
receiving work relief benefits, including unemployment
compensation, which are provided at least in part by
monies appropriated by Congress."
Sincerely,
Robert P. Visser
General Counsel
rpv/nt
BERALD AUTORIT # FORD