Joint Legislative Ethics Committee

Office of the Ohio Legislative Inspector General

Lobbying

Expenditure Receipts

What kind of receipts or records do I need to keep regarding lobbying expenditures?

Ohio law requires lobbyists or their employers, whomever makes the expenditure for the benefit of a public official, to maintain receipts of the expenditure until December 31st of the second calendar year following the year in which the expenditure is made.

Examples:

On January 5, 2010 Lobbyist A makes an expenditure of $55 for a dinner provided to Legislator X.  The lobbyist should report the expenditure on their Agent AER for the January – April 2010 reporting period and keep receipts or records detailing the expenditure until December 31, 2012.

On December 30, 2010 Employer of Lobbyist A provides a plaque to Legislator Y in recognition of being “Legislator of the Year”.  The plaque is valued at $125.00.  The Employer should report the plaque on its AER for the September – December 2010 reporting period and maintain receipts or records of the expenditure until December 31, 2012.