20A-11-1302.   School board office candidate -- Financial reporting requirements -- Year-end summary report.
     (1) (a) Each school board office candidate shall file a summary report by January 10 of the year after the regular general election year.
     (b) Beginning with the 2008 regular general election and in addition to the requirements of Subsection (1)(a), a former school board office candidate that has not filed the statement of dissolution and final summary report required under Section 20A-11-1304 shall continue to file a summary report on January 10 of each year.
     (2) (a) Each summary report shall include the following information as of December 31 of the previous year:
     (i) the net balance of the last summary report, if any;
     (ii) a single figure equal to the total amount of receipts reported on all interim reports, if any, during the previous year;
     (iii) a single figure equal to the total amount of expenditures reported on all interim reports, if any, filed during the previous year;
     (iv) a detailed listing of each receipt, contribution, and public service assistance since the last summary report that has not been reported in detail on an interim report;
     (v) for each nonmonetary contribution:
     (A) the fair market value of the contribution with that information provided by the contributor; and
     (B) a specific description of the contribution;
     (vi) a detailed listing of each expenditure made since the last summary report that has not been reported in detail on an interim report;
     (vii) for each nonmonetary expenditure, the fair market value of the expenditure; and
     (viii) a net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts minus all expenditures.
     (b) (i) For all individual contributions or public service assistance of $50 or less, a single aggregate figure may be reported without separate detailed listings.
     (ii) Two or more contributions from the same source that have an aggregate total of more than $50 may not be reported in the aggregate, but shall be reported separately.
     (c) In preparing the report, all receipts and expenditures shall be reported as of December 31 of the previous year.
     (3) The summary report shall contain a paragraph signed by the school board office candidate certifying that, to the best of the school board office candidate's knowledge, all receipts and all expenditures have been reported as of December 31 of the previous year and that there are no bills or obligations outstanding and unpaid except as set forth in that report.

Amended by Chapter 361, 2009 General Session
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Last revised: Thursday, May 28, 2009