(a) The treasurer of each political committee required to file a statement of organization pursuant to section 904 shall file reports with the Supervisor disclosing the following information:
(1) the amount of cash on hand at the beginning of the reporting period;
(2) the identification of each person who, during the reporting period, contributed over $100 value to the committee, or whose aggregate contributions totaled over $100 value, including purchase of tickets for dinners, luncheons, rallies, or similar fund-raising events, and the value amount contributed and the date of the contribution;
(3) the total sum of contributions made during the reporting period not required to be reported under paragraph (2) of this subsection;
(4) the amount and terms of each loan of over $100 made to the committee and/or candidate during the reporting period and identification of any lender, endorser, and guarantor thereof;
(5) the total amount of proceeds collected during the reporting period from ticket sales, mass collections made at rallies, dinners, or similar fund-raising events, and sales of campaign items such as pins, flags, buttons, badges, hats, banners, and bumper stickers;
(6) the amount received in cash or check of over $100, as well as non-monetary items valued at over $100, not otherwise reported under paragraphs (2) through (5) of this subsection;
(7) the total sum of all receipts by or for such committee during the reporting period, less transfers between political committees which provide exclusive support to the same candidate as the reporting committee; provided, however, that all transfers to a committee not required to file reports pursuant to this section shall be deemed an expenditure and shall be reported accordingly;
(8) the identification of each person to whom expenditures of over $100 have been made during the reporting period, as well as the purpose of each expenditure, the amount, the date made, and the name, address, and office sought of each candidate on whose behalf the expenditure was made;
(9) the total of all expenditures made during the reporting period not required to be reported under paragraph (8) of this subsection;
(10) the amount and nature of debts and obligations owed by the committee, and the circumstances and conditions under which such debts and obligations are extinguished and the consideration therefor;
(11) the accumulated total of receipts and expenditures in all reporting periods for or against a candidate in the upcoming election; and
(12) such other information as may be required by the Supervisor.
(b) The treasurer of each political committee required to file reports pursuant to subsection (a) of this section shall file a report with the Supervisor:
(1) not later than ten days after each six-month period in which contributions were received or expenditures made in amounts greater than $500; provided that amounts received or expended in the six-month period, not sufficient to be reported in the period, shall be cumulative and reported in the next regular reporting period in which the receipts or expenditures, including the cumulative receipts and expenditures, are $500 or more; and
(2) not later than the tenth day before the date of an election in which a candidate supported or opposed by the Committee is running. Such report shall be for a reporting period commencing the day after the close of the preceding reporting period and shall close on the thirtieth day preceding the election; and
(3) not later than thirty days after the date of an election in which a candidate supported or opposed by the Committee is running. Such report shall be for a reporting period commencing the day after the close of the preceding reporting period and shall close on the twentieth day after the day of the election. The Supervisor may waive the requirement of paragraph (1) of this subsection for the filing of a quarterly report if a report is required to be filed in that quarter pursuant to paragraphs (2) or (3) of this subsection; provided, however, that if a quarterly report is waived, any period of time in that quarter not included in a report filed pursuant to paragraphs (2) or (3) shall be included in the reporting period of the next regular quarterly filing.
(c) Notwithstanding the provisions of subsection (b) of this section, any candidate or political committee, or any person authorized to receive contributions on behalf of a candidate or political committee, which receives a contribution of $500 or more after the thirtieth day preceding an election and before the election, shall report such contribution to the Supervisor within 48 hours after its receipt.
(d) Whenever a run-off election is required, the Supervisor may adjust the dates of the reporting period and filing deadlines for reports required by paragraphs (2) and (3) of subsection (b) of this section as may be necessary to insure timely receipt of information.