Elected Member, Candidate, Group and Third-party Campaigner Records

General requirements

The following accounting records are required to be kept by the official agent for at least 3 years:

  • a receipt book;
  • an acknowledgement book;
  • a cheque book;
  • a petty cash book; and
  • a cash book, or a receipts cash book and payments cash book.

Receipt book

The receipt book must contain forms of receipt in triplicate. Each copy must be machine numbered serially.

Provision must be made for the following to be entered on each form:

  • the date of the receipt;
  • the amount of money received;
  • the form (cash, cheque or postal order) in which the money was received;
  • the name and address of the individual, or the name and relevant business number of the entity, by whom or on whose behalf the amount was paid; and
  • the purpose of the payment.

If a reportable political donation is received the official agent must issue from the receipt book a receipt for the amount received. The particulars of the donation must be entered on each receipt and the receipt must be signed by the official agent or a person appointed by the official agent.

A carbon impression of the receipt must be made on the triplicate form, which must be retained by the official agent. The triplicate form is to be kept in the receipt book

If a receipt is to be cancelled write the word "CANCELLED" across the face of the original and copy of the form. The official agent must retain in the receipt book the original form of a cancelled receipt and the copy.

An electronic version of a receipt may be used with the approval of the NSWEC.

Acknowledgement book

The acknowledgment book must contain forms of acknowledgment in triplicate. Each copy must be machine numbered serially.

Provision must be made for the following to be entered on each form:

  • the date of the acknowledgment;
  • the value of any gift that is a reportable political donation that is received;
  • a description of the gift;
  • the name and address of the individual, or the name and relevant business number of the entity, by whom or which or on whose behalf the donation was made; and
  • the purpose for which the donation was made.

If a reportable political donation that is a gift is received, the official agent must issue from the acknowledgment book an acknowledgment of the donation.

The particulars of the gift must be entered on each acknowledgment and the acknowledgment must be signed by the official agent or a person appointed by the official agent.

Petty cash book

The petty cash book must be a book for recording cash payments for items of expenditure of $50 or less.

Cash book

The cash book must be a book or books, the sheets of which are consecutively numbered. The consecutive numbers of receipts issued or cheques drawn must be shown on the respective sheets.

As soon as practicable after a transaction is effected, the official agent must enter:

  • on the receipts side of the cash book, on the receipts cash sheets or in the receipts cash book—particulars of all money received by way of political donations, and
  • on the disbursements side of the cash book, on the payments cash sheets or in the payments cash book—particulars of all money disbursed by way of electoral expenditure.

At the end of each month, the cash book or books must be balanced and the balance carried forward to the commencement of the next month and to a ledger account provided for that purpose.

At the end of each month:

  • the entries in the cash book or books must be compared with the statement of the bank, credit union or building society, and
  • amounts credited to the bank, credit union or building society account and appearing in the relevant statement for which no receipt had been written and amounts debited to the bank, credit union or building society account and appearing in the relevant statement for which no cheque had been drawn must be entered in the cash book or books.

Any necessary reconciliation (showing the balance in the bank, credit union or building society account as indicated in the relevant statement, and adding any money received but not banked and deducting any cheques drawn but not presented for payment) must be entered in the cash book at the end of the entries for the month.