Start with a register you can trace
Use a stable reference for each transaction and a consistent way to locate its supporting documents. Keep the register in a controlled workspace with access limited to the people who need it. The structure below is an organizational starting point, not an official reporting form.
| Working record | What it helps you do |
|---|---|
| Transaction reference | Find the same item in the register, supporting documents and review notes. |
| Receipt or payment date | Place the activity in the correct period after checking the applicable rule. |
| Amount and transaction type | Distinguish money received, money paid, refunds and other activity. |
| Contributor or recipient details | Match the transaction to the correct person or organization. |
| Source document reference | Locate the receipt, bank entry or other supporting record. |
| Review status and open question | Keep missing information visible until someone resolves it. |
Keep the bank connection visible
A bank deposit may combine several transactions. Record the connection between the deposit and its individual entries so a reviewer can trace the total in both directions. Do not assume a net payment-processor payout is the same as the gross contributions received.
For federal candidate committees, the FEC specifically describes keeping enough information to associate a contribution with its deposit, such as a batch reference. That is federal guidance; check your own authority for the requirements that apply to your records. FEC guidance on recording receipts
Make corrections explainable
When an entry changes, keep a short record of what changed, who reviewed it and where the supporting evidence is stored. Use a separate unresolved-items list for missing details rather than inserting a guess into the register.
Choose a retention rule for your jurisdiction
The FEC states a retention period of three years from the filing date of the related report for the records covered by its candidate guidance. Do not apply that period automatically to state or local records. Use the requirements for your filing authority and record type. FEC guidance on keeping records
Once the records are organized, move to the report review guide.
Primary sources
Read the official guidance
Sources reviewed October 30, 2026. Check the current guidance before filing.