§ 18610. Lobbyist Accounting.

(a) Pursuant to Government Code Section 86110, a lobbyist shall maintain a journal or other form of record showing all activity expenses incurred or paid by the lobbyist and all monetary and non-monetary contributions of $25 or more made or delivered by the lobbyist to state candidates or elected state officers, or made to committees controlled by or primarily formed to support such candidates or officers.

(b) Every activity expense which must be reported by the lobbyist shall be supported by original source documents, such as receipts, invoices and cancelled checks, indicating for each expenditure:

(1) The full name of the payee;

(2) The full name and official position of each elective state official, legislative official, agency official, state candidate or member of the immediate family of one of these individuals who was a beneficiary;

(3) The total number of all beneficiaries;

(4) A description of the goods or services or other consideration for which the expenditure was made or incurred;

(5) The date and total amount of the transaction; and

(6) The amount of the expenditure attributable to each beneficiary.

In the event it is impractical to obtain a receipt or an invoice to support any expenditure, a written voucher shall be prepared to support such expenditure. This voucher shall be prepared in a timely manner and shall contain the information described in paragraphs (1) through (6).

(c) All monetary contributions of $25 or more made or delivered by the lobbyist to state candidates or elected state officers, or made to committees controlled by or primarily formed to support such candidates or officers shall be supported by cancelled checks or other bank records. In addition, the lobbyist shall keep records of monetary and non-monetary contributions of $25 or more, indicating for each contribution:

(1) The full name of the payee;

(2) The full name of the recipient of the contribution if other than the payee;

(3) In the case of a non-monetary contribution, a description of the goods or services or other consideration provided; and

(4) The amount and date of the contribution.

(d) All records which the lobbyist must keep by virtue of this regulation shall be maintained by the lobbyist for a period of five years from the date of the lobbyist's final report for the calendar year for which the activities were reported pursuant to Government Code Section 86113.

HISTORY

1. New section filed 5-28-86 as an emergency; operative 5-28-86 (Register 86, No. 22). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 9-25-86. For history of former Section 18610, see Register 75, No. 31.

2. Certificate of Compliance filed 9-15-86 (Register 86, No. 38).

3. Editorial correction of Note (Register 95, No. 6).

4. Amendment of subsection (d) and Note filed 5-11-99; operative 5-11-99 pursuant to Government Code section 11343.4(d) (Register 99, No. 20).

Note

Note: Authority cited: Section 83112, Government Code. Reference: Sections 86110 and 91000.5, Government Code.