Requirement. A political committee shall maintain and retain an account book of the campaign finance activity of the political committee. Campaign finance reports are not considered the account book of the political committee. All disbursement or expenditures entries in the account book shall be supported by: Receipts or invoices from the vendor; or Contracts for services provided. Contents. The account book shall have detailed and accurate records of all: Assets received, including ticket sales, in-kind contributions transfers to the committee, and any other income received by the political committee; Disbursements and expenditures made; Obligations incurred by or on behalf of the political committee, including loan consent agreements; and Other records used in the preparation of campaign finance reports, including any correspondence sent to a contributor requesting employer and occupation information. For every asset received and expenditure made, the account book shall have: The amount or value of the asset received or expenditure made; The date of the asset received or expenditure made; The name and address of the person from whom the asset was received or to whom the expenditure was made; and A description of the asset received or the purpose for which the expenditure was made. Retention and Inspection. The State Board may request to inspect and receive a copy of all account books and related records of account book entries. All account books and related records of account book entries must be: Retained and available for inspection until the earlier of: 10 years after the creation of an account book entry or related records; or 2 years after the political committee files its final campaign finance report. Stored and retained by the political committee in: The original format of the record production; A photocopy of the original format of the record production; or A scanned pdf format of the record production.