Each expenditure code beginning with “A-” is to be used to identify the delivery method for paid advertising, which includes advertising to solicit committee funds. Include the costs for both the development and the delivery of the message. A payment to a professional consultant to develop a message should be coded to the main advertising delivery method below, not as Professional Consultant (CNSLT), which is a code that should only be used when no other expenditure code applies. If a single advertising message is developed for several of the delivery mechanisms listed below, use A-OTH for the cost of developing the message and then use the applicable code for the payments associated with the several delivery methods used. Please Note: The one exception to this advertising rule is when advertising content includes, as part of the message, an invitation to individuals to attend a fundraising event in return for a contribution or attendance fee. Fundraising Event advertising must be coded FNDR (see explanation below) irrespective of the advertising delivery method.

Expenditure to advertise through direct mail.

Expenditure to advertise through a magazine.

Expenditure to advertise through a newspaper.

Expenditure to advertise using an automated telephone/fax message, or an automated telemarketing message.

Expenditure for the use of phone banks, where people are speaking as distinguished from pre-recorded messages (above) and polls and surveys (below).

Expenditure to advertise on radio.

Expenditure for the cost of preparing, printing, producing or distributing lawn or billboard signs visible from any street or highway.

Expenditure to advertise on television.

Expenditure to advertise on the World Wide Web. This includes Webcasting (sending audio and/or video live over the Internet), or any other form of advertising on the web. See WEB for other web related expenditures.

Expenditure for any other advertising, not listed above, like the cost of
(a) posters, stickers, streamers, banners, etc. for distribution on or in buildings or vehicles (i.e. cars, buses, boats, aircraft, etc.);
(b) campaign paraphernalia, such as pins, hats, potholders, tee shirts and other campaign giveaway items;
(c) audio messages and the cost of transmitting them by speakers from vehicles or buildings;
(d) ads placed in ad books, in schools or civic organizations’ ad book pamphlets or bulletins; or
(e) ads placed in ad books for fundraising events held by other committees under the ad book exception to contribution.

Expenditure for attendance fee or entrance fee for any person, such as a charitable event or an educational course or training seminar. In the text box of the Description Field, which is mandatory under this expenditure category, identify the name and address of the individual who is attending the event as well as the date and location of the event and the name of the entity sponsoring the event.

Expenditure to record any payment of bank fees, interest charges, or penalties assessed by the bank on the committee’s checking account only. Similar fees assessed by a credit card company should be listed under credit card charges in Section R of the SEEC Form 20, entitled “Expenses Incurred on Committee Credit Card.”

Expenditure to record any payment of the credit card bill, including partial payments, finance charges, and mid-cycle payments. See Section R of the SEEC Form 20, entitled “Expenses Incurred on Committee Credit Card,” to record actual charges made against the credit card account, including any finance charges.

Expenditure to record any payment to the State of Connecticut’s Citizens’ Election Fund (CEF). Checks should be made payable to the Citizens’ Election Fund and sent to the State Elections Enforcement Commission, 55 Farmington Ave, Hartford, CT 06105. When a durational committee is distributing its surplus to a charity, the surplus distribution (SRPLS) expenditure code should be used.

Expenditure for a payment of committee funds to a tax-exempt charitable organization [26 U.S. Code § 501(c)(3)]. When a durational committee is distributing its surplus to the Citizens’ Election Fund (CEF), the surplus distribution (SRPLS) expenditure code should be used.

Expenditure to a professional consultant. Professional consultants are individuals or entities that are paid by the committee as independent contractors for their professional advice. They are not salaried employees and they are not individuals who are serving the committee as volunteers. Examples: management firms, public relations firms, lawyers and accountants, etc. However, for payments to professional consultants who design polls and surveys, or advertising messages, use the more specific code (ex. A-DM, A-OTHR, POLLS). If the payment to a professional consultant includes costs paid or incurred to some other vendor, following completion of the entry of this expenditure, go immediately to Section T, “Itemization of Reimbursements to Committee Workers and Consultants,” and follow the instructions for reporting of Secondary Payees.

Expenditure that is a contribution to another committee. The expenditure of a committee’s funds to make a contribution to another committee is to be distinguished from an expenditure of committee funds to pay the other committee (POC) for shared expenses. See explanation of POC below.

Expenditure for equipment, furniture, and vehicles. Record only the portion of the cost that is actually paid. Cost includes any costs associated with the delivery or installation of the item. Equipment includes computers, printers, phones, etc. The text box of the Description Field, which is mandatory in this situation, must report the item, and whether the expenditure is a purchase, rental or lease. Please Note: Vehicles may only be leased and may not be purchased.

Expenditure paid directly to a vendor for food and beverage, except if the vendor is paid for these items in association with the committee’s own sponsored fundraiser (see FNDR below) or the committee’s own sponsored inaugural event (see INAUG below).

Expenditure associated with holding a committee fundraising event (i.e. payments to restaurants, hotels, caterers, food and beverage vendors, invitations, entertainers performing at the event, paid speakers, etc.). Advertising content that includes as part of the message invitations to individuals to attend a committee fundraising event in return for a contribution or attendance fee must, however, be coded FNDR irrespective of the advertising delivery method. Please Note: This expenditure category must not include expenditures of the committee’s funds for the attendance fees (ATT) of any persons attending any other committee’s fundraising event.

Record the purchase of any item that is to be given as a gift to any individual or entity. Gifts to committee workers are generally limited to an aggregate of $100 per recipient. The text box of the Description Field, which is mandatory in this situation, must identify the item purchased as well as the name and address of the individual or entity who is the recipient of the committee’s gift.

Expenditure relating to the committee’s costs for hosting an inaugural event for the committee’s own candidate. This code does not include expenditures by the committee for attendance fees of individuals to another committee’s inaugural event, which must be coded as an attendance fee (see ATT above).

Expenditure to record the payment of the committee’s LOAN, whether principal, interest or both. Please Note: Any penalties assessed for non-payment on a loan, if not paid by the payment due date, must be disclosed as additional “Expenses Incurred by Committee but not Paid During This Period” in Section S of the SEEC Form 20.

Expenditure for office supplies such as paper, pens, printer cartridges, etc.

Expenditure of overhead operating costs, including the cost of renting office space, parking spaces, repairing or servicing office furniture and equipment used in connection with committee activities, related insurance, utility payments for committee headquarters, subscriptions and similar overhead operating expenses.

Each expenditure code beginning with “PBA-” is to be used to identify party building activity, which includes but is not limited to, any political meeting, conference, convention and other event, attendance or involvement at which promotes or advances the interests of the party at a local, state or national level, and any associated expenses. The text box of the Description Field, which is mandatory for all “PBA-” codes, must identify the name, date and location of the political meeting or event, the name of the entity sponsoring the event, as well as the number of individuals that this reported expense covered.

Expenditure for an attendance or admission fee for a political meeting, conference, convention, or other event, attendance or involvement at which promotes or advances the interests of the party at a local, state or national level.

Expenditure for the costs of travel and lodging associated with attendance at a political meeting, conference, convention or other event, attendance or involvement at which promotes or advances the interests of the party.

Other party building expenditures such as meals associated with attendance at a political meeting, conference, convention or other event, attendance or involvement at which promotes or advances the interests of the party.

Expenditure to replenish the committee’s petty cash fund.

Expenditures to record a payment to another committee for a reimbursement of a shared expense. Please Note: The committee must reimburse the other committee within a reasonable amount of time to avoid it becoming an in-kind contribution. The Commission has said that a reimbursement received within 45 days of the date of the expenditure will not be considered an in-kind contribution. The POC expenditure code category must be distinguished from expenditures that are coded as contributions to another committee (CNTR).

Expenditures associated with conducting polls and surveys. This category is to be distinguished from phone banks (A-PH-BNK) because the information is not just delivered to the public but opinion is carefully being sought and collected from the public in some manner to produce a poll or survey result or report. If a professional consultant is both designing and conducting the poll or survey, use POLLS as the expenditure code, not CNSLT (see above).

Expenditures for postage, such as stamps, bulk mail permits, post office boxes and envelopes, United Parcel Service, Federal Express, etc.

Expenditures associated with the costs of printing, photocopying or reproducing literature, stationery, invitations and the like.

Expenditures to reimburse consultants or committee workers, which may include a candidate or treasurer. This is when the cost of payment for something needed by the committee is advanced by the committee worker or consultant and reimbursement is sought. Please Note: The committee must reimburse the committee worker or consultant within a reasonable amount of time to avoid it becoming an in-kind contribution. The Commission has said that a reimbursement received within 45 days of the date of the expenditure will not be considered an in-kind contribution. After making payment to the worker or consultant, reporting this item also requires full reporting of the Secondary Payees appearing on the payment slip of the committee worker or consultant. Go immediately to Section T “Itemization of Reimbursements and Secondary Payees,” and follow the instructions for reporting of Secondary Payees. Further Note: When reimbursing the candidate, report the purchase in Section Q of the SEEC Form 20, entitled “Campaign Expenses Paid by the Candidate.”

Refunds are expenditures of any committee funds that were deposited into the committee’s checking account and then returned to a contributor or any other revenue source for any reason.

Expenditures which are surplus distributions in connection with the termination and dissolution of a durational committee.

Expenditures for campaign training events, and associated materials, provided to multiple individuals by a legislative caucus committee.

Expenditures for an individual’s transportation costs and lodging authorized by the treasurer, such as the cost of gasoline, other transportation fare, and lodging. The cost of attending any event should be coded as attendance (see ATT above) and any separate payment for food outside the cost of the attendance fee should be coded as FOOD.

Expenditures for wages and benefits paid to the committee’s staff. This is to be distinguished from payments to professional consultants (CNSLT) who are independent contractors.

Expenditures for accessing and having a presence on the WEB. This includes payments to develop or maintain:
(a) a committee web site and homepage;
(b) an internet provider;
(c) a domain name on the internet;
(d) payments to a merchant account processor or a payment gateway provider to enable the committee to receive online credit and debit card contributions over the internet; and
(e) similar costs relating to use of the internet. This is not to be used for any costs related to advertising on the web – see A-WEB above.

Expenditures of Miscellaneous items that are not listed above. The text box of the Description Field, which is mandatory in this situation, must explain in narrative form, with sufficient clarity, the purpose of this expenditure.