• A candidate who does not open or move surplus funds to a surplus funds account continues to file C-4 reports to disclose surplus fund spending.  These C-4 reports are filed monthly or, if spending is sporadic, file the C-4 whenever more than $200 has been spent since the last C-4 report was filed.
  • A candidate who opens a surplus account registers the account.  Use the campaign committee name + "surplus funds" for the name of the committee.  File monthly C-4 reports showing expenditures.  At the end of each month, if you have not spent $200 since the last surplus funds account C-4 report was filed, you may wait until you do and then file a report for multiple months.  Note:  Money transferred to a surplus funds account should be reported by the campaign as an expenditure.