13-37-605. Content of reports. (1) The periodic reports required by 13-37-603 must contain information concerning contributions received or expenditures made by or on behalf of the reporting entity. The reports must contain the following information:

(a) for contributions received:

(i) the amount of cash on hand at the beginning of the reporting period;

(ii) the full name, mailing address, occupation, and employer, if any, of each person who has made aggregate contributions of $35 or more;

(iii) for each person identified under subsection (1)(a)(ii), the aggregate amount of contributions made by that person within the reporting period and the total amount of contributions made by that person for all reporting periods;

(iv) the total sum of individual contributions made by the reporting entity and not reported under subsections (1)(a)(ii) and (1)(a)(iii);

(v) the name and address of each person from which the reporting entity received any transfer of funds for the purpose of supporting or opposing an effort to qualify a minor party for primary elections using a minor party petition, together with the amount and dates of all transfers;

(vi) each loan of funds designated for use or used to support or oppose an effort to qualify a minor party for primary elections using a minor party petition from any person during the reporting period, together with the full names, mailing addresses, occupations, and employers, if any, of the lender and endorsers, if any, and the date and amount of each loan;

(vii) the amount and nature of debts and obligations owed to a reporting entity relating to the reporting entity's effort to qualify a minor party for primary elections using a minor party petition, in the form prescribed by the commissioner;

(viii) an itemized account of proceeds that total less than $35 from a person from mass collections made at fundraising events;

(ix) each contribution not otherwise listed under subsections (1)(a)(ii) through (1)(a)(viii) during the reporting period;

(x) the total sum of all contributions received by or for the reporting entity during the reporting period; and

(xi) other information that may be required by the commissioner to fully disclose the sources of funds used to support or oppose an effort to qualify a minor party for primary elections using a minor party petition;

(b) for expenditures made:

(i) the full name, mailing address, occupation, and principal place of business, if any, of each person to whom expenditures have been made by the reporting entity during the reporting period, including the amount, date, and purpose of each expenditure and the total amount of expenditures made to each person;

(ii) the full name, mailing address, occupation, and principal place of business, if any, of each person to whom an expenditure for personal services, salaries, and reimbursed expenses has been made, including the amount, date, and purpose of that expenditure and the total amount of expenditures made to each person;

(iii) the total sum of expenditures made by the reporting entity during the reporting period;

(iv) the name and address of each person to which the reporting entity made any transfer of funds to support or oppose an effort to qualify a minor party for primary elections using a minor party petition, together with the amount and dates of all transfers;

(v) the name of any person to whom a loan was made during the reporting period using funds designated for the purpose of supporting or opposing an effort to qualify a minor party for primary elections using a minor party petition, including the full name, mailing address, occupation, and principal place of business, if any, of that person and the full names, mailing addresses, occupations, and principal places of business, if any, of the endorsers, if any, and the date and amount of each loan;

(vi) the amount and nature of debts and obligations owed by the reporting entity relating to the reporting entity's effort to qualify a minor party for primary elections using a minor party petition in a form prescribed by the commissioner; and

(vii) other information that may be required by the commissioner to fully disclose the disposition of funds used to support or oppose an effort to qualify a minor party for primary elections using a minor party petition.

(2) Reports of expenditures made to a consultant or other person that performs services for or on behalf of a reporting entity must be itemized and described in sufficient detail to disclose the specific services performed by the entity to which payment or reimbursement was made.

(3) Reports required by 13-37-603 must be verified as true, complete, and correct by the oath or affirmation of the individual filing the report.