Making best efforts to document receipts

Committees and their treasurers must make best efforts to obtain, maintain and report information required by law to itemized receipts and disbursements. When reporting information is incomplete, the political committee and the treasurer will be in compliance if they can demonstrate that they used “best efforts” to obtain, maintain and report the needed information. The criteria for making “best efforts” vary, depending on the type of transaction.

Visit the Best efforts to document receipts page for detailed information on making best efforts.