Arkansas Code
Subchapter 4 - Disclosure for Matters Referred to Voters
§ 7-9-407. Financial report — Information

A financial report of a ballot question committee, a legislative question committee, an individual person, or an elected official, as required by § 7-9-406, shall contain the following information:
(1) The name, address, and telephone number of the committee, individual person, or elected official filing the report;
(2)
(A) For a ballot question committee as defined in § 7-9-402(2)(A) or a legislative question committee as defined in § 7-9-402(10)(A):
(i) The total amount of contributions received during the period covered by the financial report;
(ii) The total amount of expenditures made by the committee or on behalf of the committee by an advertising agency, public relations firm, or political consultant during the period covered by the financial report;
(iii) The cumulative amount of contributions and expenditures reported under subdivisions (2)(A)(i) and (ii) of this section for each ballot question or legislative question;
(iv) The balance of cash and cash equivalents on hand at the beginning and the end of the period covered by the financial report;
(v) The total amount of contributions received during the period covered by the financial report from persons who contributed less than fifty dollars ($50.00) and the cumulative amount of that total for each ballot question or legislative question;
(vi) The total amount of contributions received during the period covered by the financial report from persons who contributed fifty dollars ($50.00) or more and the cumulative amount of that total for each ballot question or legislative question;
(vii) The name and street address of each person who contributed fifty dollars ($50.00) or more during the period covered by the financial report, together with the amount contributed, the date of receipt, and the cumulative amount contributed by that person for each ballot question or legislative question;
(viii) For each person listed under subdivision (2)(A)(vii) of this section, the contributor's principal place of business, employer, occupation, the amount contributed, the date the contribution was accepted by the committee, and the cumulative amount contributed for each ballot question or legislative question;
(ix) The name and address of each person who contributed a nonmoney item, together with a description of the item, the date of receipt, and the value, not including volunteer service by individuals;
(x) [Repealed];
(xi) A list of all expenditures by category, including without limitation the following:
(a) Advertising;
(b) Direct mail;
(c) Office supplies;
(d) Travel;
(e) Expenses; and
(f) Telephone; and

(xii) The total amount of nonitemized expenditures made during the period covered by the financial report;

(B) For a ballot question committee as defined in § 7-9-402(2)(B) or a legislative question committee as defined in § 7-9-402(10)(B) shall include the following information:
(i) The total amount of contributions made by the committee to another ballot or legislative question committee reported during the period covered by the financial report; and
(ii) The cumulative amount of contributions under subdivision (2)(B)(i) of this section;

(C) For an individual person:
(i) The total amount of expenditures made by the individual person or on behalf of the individual person by an advertising agency, public relations firm, or political consultant during the period covered by the financial report; and
(ii) The cumulative amount of expenditures for each ballot question or legislative question; and

(D) For an elected official using public funds:
(i) The total amount of expenditures made by the elected official using public funds or on behalf of the elected official using public funds by an advertising agency, public relations firm, or political consultant during the period covered by the financial report; and
(ii) The cumulative amount of expenditures for each ballot question or legislative question; and

(3) The name and street address of each person to whom expenditures totaling one hundred dollars ($100) or more were made by the committee, individual person, or elected official using public funds, or on behalf of the committee, individual person, or elected official using public funds, by an advertising agency, public relations firm, or political consultant, together with the date and amount of each separate expenditure to each person during the period covered by the financial report and the purpose of each expenditure.