13-37-208. Treasurer to keep records. (1) (a) Except as provided in subsection (1)(b), the campaign treasurer of each candidate, each political committee, and each joint fundraising committee shall keep detailed accounts of all contributions received and all expenditures made by or on behalf of the candidate, political committee, or joint fundraising committee that are required to be set forth in a report filed under this chapter. The accounts must be current within not more than 10 days after the date of receiving a contribution or making an expenditure.

(b) The accounts described in subsection (1)(a) must be current as of the 5th day before the date of filing of a report as specified in 13-37-228.

(2) Accounts of a deputy campaign treasurer must be transferred to the treasurer of a candidate or political committee before the candidate, political committee, or joint fundraising committee finally closes its books or when the position of a deputy campaign treasurer becomes vacant and no successor is appointed.

(3) Accounts kept by a campaign treasurer of a candidate, political committee, or joint fundraising committee must be preserved by the campaign treasurer for a period of 2 years from the date of the election.