Instructions For Form Mcec - Monthly Filing County Executive Committee Campaign Finance Report Page 17
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27Form MCEC – Instruction Guide
SCHEDULE F: POLITICAL EXPENDITURES
These instructions are for county executive committee campaign treasurers filing monthly. Enter on
SCHEDULE F: POLITICAL EXPENDITURES only information about political expenditures made or
authorized during the reporting period.
You must enter political expenditures made to an individual or entity during a reporting period that
exceed $10 under this schedule. If the committee made more than one expenditure to the same
payee, the total of which exceeded $10, enter each expenditure separately. Although you are not
required to do so, you may report expenditures to one person that do not exceed $10 on this schedule.
If you choose not to itemize expenditures of $10 and less on this schedule, you must total all
unitemized expenditures and report them on Form MCEC, Page 2, Section 14, Line 3.
Note: Do not include political expenditures made out of contributions from corporations or labor
organizations on this schedule. The county chair must report those expenditures on Form PTY-
CORP.
Each numbered item in these instructions corresponds to the same numbered item on the form.
1. TOTAL PAGES SCHEDULE F: After you have completed Schedule F, count the total
number of pages. A “page” is one side of a two-sided form.
2. FILER NAME: Enter the committee’s full name.
3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.
4. DATE: Enter the date the expenditure was made. The date of an expenditure is not necessarily
the date goods or services are received. It is the date on which the obligation to make a payment
is incurred, as long as the amount of the payment is “readily determinable.” Generally, the
amount of an expenditure is known (and therefore readily determinable) when the obligation is
incurred, but in some cases the amount is not known until the receipt of a bill. An amount is
readily determinable if the vendor can provide the amount at the filer’s request.
Example: On June 29th, a filer orders political signs. On July 16th, the filer receives the
invoice for the signs. The date of the expenditure is June 29th if on that date the vendor can
provide the amount the filer will owe the vendor for the signs. Filers should request a vendor to
provide the amount of an obligation at the time the obligation is incurred.
Example: Filers will generally not know the cost of a long-distance telephone call until
receipt of a monthly (periodic) bill. In that case, the date of the expenditure for the telephone call
would be the date the bill was received.
Credit card expenditures. There is a special reporting rule for expenditures made by credit
card. For reports due 30 days and 8 days before an election, the date of a credit card expenditure
is the date the charge is made. For other reports, the date of a credit card expenditure is the date
the credit card statement is received or the date the charge is made. In other words, it is always
permissible to report the “date the charge is made” as the date of the expenditure.
Texas Ethics Commission
Page 15
Revised 07/28/2014
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