2.21.040: COUNTY OFFICE CANDIDATE AND OFFICE HOLDER; FINANCIAL REPORTING REQUIREMENTS; POST GENERAL ELECTION SUMMARY REPORT:
   A.   Each county office candidate or office holder shall file a summary report within thirty (30) days after the general election.
   B.   1. Each summary report shall include the following information:
         a.   The net balance of the last summary report, if any;
         b.   A single figure equal to the total amount of receipts reported on all interim reports, if any;
         c.   A single figure equal to the total amount of expenditures reported on all interim reports, if any, filed during the election year;
         d.   A detailed listing of each contribution received since the last summary report that has not been reported in detail on an interim report;
         e.   For each nonmonetary contribution, the fair market value of the contribution;
         f.   A detailed listing of each expenditure made since the last summary report that has not been reported in detail on an interim report;
         g.   For each nonmonetary expenditure, the fair market value of the expenditure; and
         h.   A net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts minus all expenditures.
      2.   For all single contributions of fifty dollars ($50.00) or less, a single aggregate figure may be reported without separate detailed listings.
         a.   Two (2) or more contributions from the same source that have an aggregate total of more than fifty dollars ($50.00) may not be reported in the aggregate, but shall be reported separately.
      3.   In preparing the report, all receipts and expenditures shall be reported as of December 31 of the previous year.
   C.   1. As used in this subsection C, "account" means an account in a financial institution:
         a.   That is not described in subsection B of this section; and
         b.   Into which or from which a person who, as a candidate for an office, other than a county office for which the person files a declaration of candidacy or federal office, or as a holder of an office, other than a county office for which the person files a declaration of candidacy or federal office, deposits a contribution or makes an expenditure.
      2.   Each county office candidate or office holder with an account shall include on the summary report a contribution deposited in or an expenditure made from an account:
         a.   Since the last financial report filed; or
         b.   That has not been reported under a statute or ordinance that governs the account.
   D.   The summary report shall contain a paragraph signed by an authorized member of the county office candidate's or office holder's personal campaign committee or by the county office candidate or office holder certifying that, to the best of the signer'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. (Ord. 2014-01, 2-25-2014)