Maine Revised Statutes, Title 21-A, § 1016: Records, 1985

The candidate or treasurer shall keep detailed records of all contributions received and of each expenditure that the treasurer or candidate makes or authorizes, as provided in this section. The treasurer shall certify the completeness and accuracy of the information in any report of contributions and expenditures filed with the commission as required by section 1017. [PL 2013, c. 334, §8 (AMD).] 1. Segregated funds. All funds of a political committee and campaign funds of a candidate must be segregated from, and may not be commingled with, any personal funds of the candidate, treasurer or other officers, members or associates of the committee. Personal funds of the candidate used to support the candidacy must be recorded and reported to the treasurer as contributions to the political committee, or the candidate if the candidate has not authorized a political committee. [PL 1991, c. 839, §13 (AMD); PL 1991, c. 839, §34 (AFF).] 2. Report of contributions and expenditures. A person who receives a contribution or makes an expenditure for a candidate or political committee shall report the contribution or expenditure to the candidate or treasurer within 5 days of the receipt of the contribution or the making of the expenditure. A person who receives a contribution in excess of $10 for a candidate or a political committee shall report to the candidate or treasurer the amount of the contribution, the name and address of the person making the contribution and the date on which the contribution was received. [PL 2013, c. 334, §8 (AMD).] 3. Record keeping. The candidate or treasurer shall keep a detailed and exact account of: A. All contributions made to or for the candidate or committee, including any contributions by the candidate; [PL 1989, c. 504, §§10, 31 (AMD).] B. The name and address of every person making a contribution in excess of $10, the date and amount of that contribution and, if a person's contributions in any report filing period aggregate more than $50, the account must include the contributor's occupation and principal place of business, if any. If the contributor is the candidate or a member of the candidate's immediate family, the account must also state the relationship. For purposes of this paragraph, "filing period" is as provided in section 1017, subsections 2 and 3‑A; [PL 1991, c. 839, §13 (AMD).] C. All expenditures made by or on behalf of the committee or candidate; and [PL 1985, c. 161, §6 (NEW).] D. The name and address of every person to whom any expenditure is made and the date and amount of the expenditure. [PL 1985, c. 161, §6 (NEW).] [PL 2013, c. 334, §8 (AMD).] 4. Receipts preservation. The candidate or treasurer shall obtain and keep a receipted bill, stating the particulars, for every expenditure in excess of $50 made by or on behalf of a political committee or a candidate and for any such expenditure in a lesser amount if the aggregate amount of those expenditures to the same person in any election exceeds $50. The candidate or treasurer shall preserve all receipted bills and accounts required to be kept by this section for 2 years following the final report required to be filed for the election to which they pertain, unless otherwise ordered by the commission or a court. [PL 2013, c. 334, §8 (AMD).]