(a) A statement filed under sections 67-6607 , 67-6608 or 67-6610 , Idaho Code, shall set forth: (1) Under contributions, a list of all the contributions received, including funds or property of the candidate used to cover expenditures. The statement shall list the full name and complete address of each person who contributed an aggregate amount of more than fifty dollars ($50.00), and the amount contributed by that person. The statement may list as a single item the total amount of contributions of fifty dollars ($50.00) or less each obtained in similar fashion. (2) Under expenditures the name and address of each person to whom an expenditure was made in the amount of twenty-five dollars ($25.00) or more, and the amount, date, and purpose of each such expenditure. Each expenditure in the amount of twenty-five dollars ($25.00) or more shall be vouched for by a receipt or cancelled check or an accurate copy thereof. The statement may list as a single item the total amount of expenditures less than twenty-five dollars ($25.00) without showing the exact amount of or vouching for each such expenditure. Anything of value paid for or contributed by any person shall be listed both as an expenditure and as a contribution.
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