(a) Records required to be maintained by §254.001 of the Election Code consist of records containing information needed to comply with reporting requirements, examples may include bank statements (front and back), deposit slips, cancelled checks (front and back), receipts, invoices, bills, and ledgers of contributions and expenditures.(b) Candidates, officeholders, and campaign treasurers of a political committee comply with §254.001 of the Election Code when they maintain the following:(1) Bank statements for all campaign activity;(2) Invoices or bills for campaign expenditures;(3) Copies of checks paid for campaign activity;(4) Donation documentation for each person from whom a political contribution, loan, gain, or reimbursement is accepted;(5) Receipts for reimbursed campaign expenses, which document the purpose of the reimbursement;(6) Employee timesheets and payroll records;(7) Extra care must be taken if cash is received or disbursed including: a separate receipt indicating the source of the donation or the person who received the disbursement, and the amount of the donation or expenditure.(c) A person required to maintain a record under this section shall preserve the record for at least two years beginning on the filing deadline for the report containing the information in the record.