Section 4.13 - Post Primary and Election Reports(1) Each candidate, including each candidate for governor of a candidate team, who receives public funds pursuant to M.G.L. c. 55C in either the primary or general election shall file, on a form prepared by the director, the surplus balance report provided for in 970 CMR 4.13(2). In addition, each candidate, including each candidate for governor and each candidate for lieutenant governor of a candidate team who is subject to a campaign expenditure limit shall file on a form prepared by the director the campaign expenditure report provided for in 970 CMR 4.13(3).(2)Surplus Balance Reports. The surplus balance report required to be filed under 970 CMR 4.13 after the primary election campaign and after the general election campaign shall disclose:(a) the balance remaining in the candidate's account as of the last day of primary or general election campaign as the case may be, including but not limited to: 2. checks received but not deposited;4. the cost of any capital goods that have a useful life of more than one year, would be depreciable in a usual business environment, and have a cost or value of $1,000 acquired during the primary or election campaign; and5. the balance remaining in the candidate's depository account or any candidate or committee checking, savings, money market or other account whether or not such account is authorized by M.G.L. c. 55 or 970 CMR.(b) the amount of any outstanding liability incurred during the election cycle to defray campaign expenditures for goods and services used during the primary or general election campaign;(c) the surplus balance, if any, which shall equal the excess of 970 CMR 4.13(2)(a) over 970 CMR 4.13(2)(b);(d) the total amount of public financing received for the primary or general election campaign;(e) the total amount of the contributions for the primary election campaign or the general election campaign as follows:1. for the primary election campaign, the balance as of the first day of the election cycle or the opening of the depository account whichever is later plus the total amount of contributions deposited in the candidate's depository account on or after the first day of the election cycle or the opening of the depository account whichever is later and any contributions received but not deposited through the primary election; and2. for the general election campaign, the balance as of the day after the primary election plus the total amount of contributions deposited in the candidate's depository account on or after the day after the primary election and any contributions received but not deposited, through the general election.(f) the total of public financing received, 970 CMR 4.13(2)(d), plus contributions received, (2)(e)1. or 970 CMR 4.13;(g) the surplus balance, 970 CMR 4.13(2)(c), if any, shall be multiplied by the fraction required by M.G.L. c. 55C, § 9 the numerator of which shall consist of the public financing received, 970 CMR 4.13(2)(d), and the denominator of which shall consist of the public financing received plus any contributions received, 970 CMR 4.13(2)(f);(h) the amount established by 970 CMR 4.13(2)(g) shall be paid to the state treasurer except as otherwise provided in M.G.L. c. 55C, § 9.(3)Campaign Expenditure Reports. The campaign expenditure reports required to be filed by 970 CMR 4.13 after the primary or general election shall disclose: (a) the campaign expenditure limit applicable to the candidate or the candidate team;(b) the following expenditures itemized by date paid, to whom paid, amount paid and the purpose of payment: 1. the total amount of all expenditures made during the primary or general election campaign including, but not limited to, any checks written but not paid from the candidate's account;2. the total amount of all expenditures made prior to the primary election campaign or the general election campaign for goods and services used during such campaign; and3. the sum of 970 CMR 4.13(3)(b)1. and 2.;4. the total amount of expenditures claimed as exempt, if any, from the campaign expenditure limit pursuant to 970 CMR 4.11;5. the excess of 970 CMR 4.13(3)(b)3. over 970 CMR 4.13(3)(b)4.(c) the following in-kind contributions received itemized by the date received, the person making the contribution, the amount or value and the purpose of the contribution:1. the total amount of in-kind contributions received during the primary or general election campaign;2. the total amount of in-kind contributions received prior to the primary election campaign or general election campaign which were used during said campaign;3. the sum of 970 CMR 4.13(3)(c)1. and 2.;4. the total amount of in-kind contributions claimed as exempt, if any, from the campaign expenditure limit pursuant to 970 CMR 4.11;5. the excess of 970 CMR 4.13(3)(c)3. over 970 CMR 4.13(3)(c)4.(d) the following liabilities itemized by the date incurred, the person to whom the liability is owed, and the amount and purpose of the liability: 1. the total amount of outstanding liabilities incurred during the primary election campaign or the general election campaign;2. the total amount of outstanding liabilities incurred prior to the primary election campaign or general election campaign for goods or services used during said campaign;3. the sum of 970 CMR 4.13(3)(d)1. and 2.;4. the total amount of outstanding liabilities claimed as exempt, if any, from the campaign expenditure limit pursuant to 970 CMR 4.11; and5. the excess of 970 CMR 4.13(3) (d)3. over 970 CMR 4.13(3)(d)4.(e) the total adjusted amount of all expenditures made, in-kind contributions received and liabilities incurred which shall consist of the total of 970 CMR 4.13(3)(b)5., (c)5. and (d)5.; the excess of 970 CMR 4.13(3)(e) over 970 CMR 4.13(3)(a).(4)Filing Requirements. The primary and general election public financing reports and campaign expenditure reports provided for in 970 CMR 4.13 shall be filed with the director on or before the second Tuesday following the primary election or the general election. The reports required by 970 CMR 4.13 shall be signed by the candidate and treasurer under the penalties of perjury.