351—4.13 (68A,68B) Report forms—summary page (DR-2) and supporting schedules. The board may require committees to submit relevant information not specifically delineated in Iowa Code Supplement chapter 68A on their disclosure report where the report form asks for and leaves space for information. All information shall be pertinent to the duties of the board.
	 4.13(1) Official reporting forms. The disclosure reporting forms provided by the board shall be the official forms on which the disclosure reports shall be submitted. Machine copies of original report forms are acceptable. The standard forms for campaign disclosure reports are:
DR-2 — Disclosure Summary Page
Schedule A — Monetary Receipts
Schedule B — Monetary Expenditures
Schedule C — (Reserved)
Schedule D — Incurred Indebtedness
Schedule E — In-kind Contributions
Schedule F — Loans Received and Repaid
Schedule G — Consultant Activity
Schedule H — Campaign Property
	 4.13(2) Computer-generated reports. Committees that are not mandated by statute to file disclosure reports electronically may generate a disclosure report in lieu of using a board-approved paper report or the board’s electronic filing system so long as the generated report contains the same information and is in the same basic format as a board-approved paper report. A committee failing to submit a generated report that contains the same information and is in the same basic format as a board-approved paper report shall be required by the board’s staff to file an amended report, and the committee may be subject to board sanctions as provided in Iowa Code chapter 68B and rule 351—9.4(68B).
	 4.13(3) Typewritten or legible ink reports required. Information provided on all forms, statements, and reports that are required to be filed under Iowa Code chapter 68A or the board’s rules in 351—Chapter 4 and that are not mandated by statute to be filed electronically shall be either typewritten or printed legibly in black ink. Approved computer-generated documents satisfy this requirement. If the board deems that a form, statement, or report is not legible or is otherwise not in compliance with rule 351—4.13(68A,68B), the person shall be required to file an amended form, statement, or report and the person may be subject to board sanctions as provided in Iowa Code chapter 68B and rule 351—9.4(68B).
	 4.13(4) Special information required for city, school, or local ballot issue elections. Committees expressly advocating the election or defeat of a candidate for city or school public office, or expressly advocating the passage or defeat of a local ballot issue, shall indicate in the designated spaces on the report summary page the date that the election is to be held, the period covered by the disclosure report, and the control county responsible for conducting the election.
	 4.13(5) Signature on DR-2 Report Summary Page. A disclosure report shall be signed by the individual filing the report. A disclosure report filed electronically using the board’s Web site is deemed signed when filed.
	 4.13(6) Independent expenditure disclosures. An independent expenditure committee that is required to file campaign reports pursuant to 2009 Iowa Code Supplement section 68A.404(3) as amended by 2010 Iowa Acts, Senate File 2354, section 3, shall disclose campaign transaction information as required by Iowa Code section 68A.402A. However, the committee is required to disclose only those monetary receipts as provided in 2009 Iowa Code Supplement section 68A.404(3)“a”(2) as amended by 2010 Iowa Acts, Senate File 2354, section 3. Form Ind-Exp-O shall serve as a campaign disclosure report for an independent expenditure committee. Form Ind-Exp-I shall serve as a campaign disclosure report for a sole individual making an independent expenditure.
This rule is intended to implement Iowa Code Supplement sections 68A.402 and 68A.403.
[ARC 8826B, IAB 6/2/10, effective 5/17/10; ARC 9031B, IAB 8/25/10, effective 9/29/10]