Section 13-221 - Books and records.
§ 13-221. Books and records.
(a) In general.-
(1) The treasurer of a campaign finance entity shall keep a detailed and accurate account book of all assets received, expenditures made, and obligations incurred by or on behalf of the entity.
(2) Except as provided in § 13-240 of this subtitle, as to each asset received or expenditure made, the account book shall state:
(i) its amount or value;
(ii) the date of the receipt or expenditure;
(iii) the name and address of the person from whom the asset was received or to whom the expenditure was made; and
(iv) a description of the asset received or the purpose for which the expenditure was made.
(3) Each expenditure made from a campaign account shall be supported by a receipt.
(b) Retention.- The account books and related records of a campaign finance entity shall be preserved until 2 years after the campaign finance entity files a final campaign finance report under Subtitle 3 of this title.
[An. Code 1957, art. 33, § 13-206(a)(1), (2); 2002, ch. 291, § 4.]