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(1) The judge's personal campaign committee shall file a summary report with the lieutenant governor by January 10 of the year after the regular general election year.
(2)
(a) Each summary report shall include the following information as of December 31 of the last regular general election year:
(i) a single figure equal to the total amount of contributions reported on the interim report;
(ii) a single figure equal to the total amount of expenditures reported on the interim report;
(iii) a detailed listing of each contribution received since the last summary report that has not been reported in detail on the interim report;
(iv) for each nonmonetary contribution, the fair market value of the contribution;
(v) a detailed listing of each expenditure made since the last summary report that has not been reported in detail on the interim report;
(vi) for each nonmonetary expenditure, the fair market value of the expenditure; and
(vii) the net balance for the year, consisting of all contributions minus all expenditures.
(b)
(i) For all single contributions of $50 or less, an aggregate figure may be reported without a separate detailed listing.
(ii) Two or more contributions from the same source for a total of more than $50 may not be reported in the aggregate, but shall be reported in the detailed listing.
(c) A check or negotiable instrument received by a judge or the judge's personal campaign committee on or before December 31 of the previous year shall be reported in the summary report.
(3) The judge shall certify in the summary report that, to the best of the judge's knowledge, all contributions and all expenditures have been reported as of December 31 of the last regular general election year and that there are no financial obligations outstanding except as set forth in the report.