Giving due regard to the number of errors or omissions, the dollar value involved, the percentage of error, the magnitude of the contributions and expenditures of the particular candidate or committee, and the importance of presentation of a true public record, and professional accounting judgment, the following shall be considered material errors and omissions:
(a) General. (1) Failure to use forms prescribed by the commission. (2) Incomplete identification of the candidate or committee. (3) Failure of treasurer to sign report. (b) Summary page. (1) Failure to complete or incorrect or omitted totals. (c) Accompanying schedules. (1) Dates inadequate, incorrect or omitted. (2) Full name inadequate, incorrect or omitted. (3) Address inadequate, incorrect or omitted. (4) Description or purpose inadequate or omitted. (5) Amount incorrect or omitted. (6) Failure to report transaction on proper report. (7) Transaction not reported or reported on wrong schedule. (8) Transaction reported on correct schedule, but improperly. (9) Total(s) for schedule incorrect or omitted. (10) Contribution cumulative amount column incorrect or not completed. (11) Detail provided for expenditures to advertising agencies, public relations firms, or political consultants inadequate or omitted. (12) Disposition of loans or accounts payable from previous report(s) inadequate or omitted. Kan. Admin. Regs. § 19-29-3
Authorized by K.S.A. 1979 Supp. 25-4119a; effective, E-76-56, Nov. 26, 1975; effective, E-77-20, May 1, 1976; effective Feb. 15, 1977; amended May 1, 1980.