351—4.37 (68A,68B) Record keeping.
	 4.37(1) Copies of reports. A committee shall preserve a copy of every report it files for at least three years following the filing of the report.
	 4.37(2) Supporting documentation. The documentation which supports a committee’s disclosure report shall be preserved by the committee for at least five years after the due date of the report that covers the activity documented in the records; however, a committee is not required to preserve these records for more than three years from the certified date of dissolution of the committee. At a minimum, the supporting documentation shall consist of all of the following:
	  a.   	 A ledger or similar record-keeping device which details all contributions received by the committee. This record shall include the name and address of each person making a contribution in excess of $10, with the date and amount of the contribution. In lieu of or in addition to a ledger, the committee may record contributions received through a receipt book or other method of individually documenting the contributions, such as by making and keeping copies of the contribution checks.
	  b.   	 The check register for the committee’s account(s).
	  c.   	 Bank statements for the committee’s account(s).
	  d.   	 Copies of canceled or duplicate checks for committee expenditures, if available.
	  e.   	 Copies of bills or receipts for committee expenditures.
	  f.   	 For committees which pay reimbursement for committee-related mileage, copies of vehicle mileage logs, including travel dates, distance driven, and travel purpose (description of event or activity). For a candidate’s committee which leases a vehicle, the mileage log shall detail all mileage driven on the vehicle, including non-committee-related mileage.
This rule is intended to implement Iowa Code Supplement sections 68A.203, 68A.302, 68A.402 and 68A.403 and Iowa Code section 68B.32A.