Worksheet for Depository Year-End Report (D102)
Step 1 - Enter the beginning balance for the report:
Bring forward the Ending Balance from the last report filed: $ ____________________
Step 2 - Calculate the total receipts for the reporting period:
1) Calculate the total monthly credits from e-filed bank reports or committee bank statements:
  January $ ____________________
  February $ ____________________
  March $ ____________________
  April $ ____________________
  May $ ____________________
  June $ ____________________
  July $ ____________________
  August $ ____________________
  September $ ____________________
  October $ ____________________
  November $ ____________________
  December $ ____________________
  Total Credits: $ ____________________
2) Make adjustments to total credits:
  Add deposits in transit at the end of this year (as of 12/31): $ ____________________
  (Deposits in transit are deposits that were made at the end
of this reporting year but were not posted to the account
until the following year.)
  Add interest earned on checking and/or savings accounts: $ ____________________
  Add any other contributions received this year that were not
deposited into the depository bank account:		 $ ____________________
  Subtract deposits in transit from the previous year: $ ____________________
  (Deposits in transit from the previous year are deposits that
were made at the end of the last reporting period but were
not posted to the account until this year.)
  Subtract transfers from savings accounts: $ ____________________
  Subtract checks returned for insufficient funds: $ ____________________
  (If your bank charged your account for checks returned for
insufficient funds you should subtract those amounts charged.)
  Total Receipts: $ ____________________
Step 3 - Calculate the total expenditures for the reporting period:
1) Calculate the total monthly debits from e-filed bank reports or committee bank statements:
  January $ ____________________
  February $ ____________________
  March $ ____________________
  April $ ____________________
  May $ ____________________
  June $ ____________________
  July $ ____________________
  August $ ____________________
  September $ ____________________
  October $ ____________________
  November $ ____________________
  December $ ____________________
  Total Debits: $ ____________________
2) Make adjustments to total debits:
  Add outstanding checks (as of 12/31): $ ____________________
  (These are checks that were written at the end of this
reporting year but were not posted to the account
until the following year.)
  Add any other expenditures made in this reporting year that were
not processed through the depository checking account:		 $ ____________________
  Subtract outstanding checks from last year: $ ____________________
  (These are checks that were written last year but were not
posted to the account until the beginning of this reporting year.)
  Subtract transfers to savings accounts: $ ____________________
  Subtract returned contribution checks: $ ____________________
  (If your bank charged your account for checks returned for
insufficient funds you should subtract those amounts.)
  Total Expenditures: $ ____________________
Step 4 - Itemize in-kind contribution information:

In-kind contributions are goods, services or any other non-monetary contribution made to the candidate or committee.

In-kind contributions of $50.00 or less may be reported as a lump sum total in the unitemized total field of the appropriate reporting schedule. All in-kind contributions of more than $50.00 should be itemized on one of the following reporting schedules:

  • Paper Report: Enter the items on Schedule C: "In-Kind" Contributions
  • In Reporter 5: Enter the items on Schedules --> In-kind Contributions
  • In Web Reporter: Enter the items on Schedule C (In-Kind Contributions)
Step 5 - Itemize liability information:

Committee liabilities are loans, unpaid bills or other campaign-related debts of the candidate or committee. The procees of any loans to the committee, should also be added on the Receipts schedule (Schedule A).

Liabilities of the candidate or committee should be itemized on one of the following reporting schedules:

  • Paper Report: Enter the items on Schedule D: Liabilities
  • In Reporter 5: Enter the items on Schedules --> Liabilities
  • In Web Reporter: Enter the items on Schedule D (Liabilities)
Step 6 - Itemize savings account information:
  • Paper Report:
    • 1) Indicate by checking yes or no whether or not the committee has a savings account.
    • 2) If yes, indicate the name of the financial institution or money market where the savings account(s) is/are held and the balances of the accounts as of December 31st of the reporting year.
  • Reporter 5: Enter savings account information on Schedules --> Savings
  • Web Reporter:
    • 1) Click on the link to Schedule S (Savings)
    • 2) Indicate by clicking on the yes or no button whether or not the committee has a savings account.
    • 3) Enter the Total Amount in savings in the data entry field provided.
    • 4) Click the Add New Line Item button to enter the name of the financial institution name of the financial institution or money market where the savings account(s) is/are held and the balances of the accounts as of December 31st of the reporting year.
Step 7 - Check the ending balance of the report:

The ending balance cannot be a negative figure since this is a cash reporting system, unless the campaign has an overdrawn checking account.  The ending balance should reflect cash available in the committee's checking and savings accounts (if any) as of the last day of the reporting period.