Section 21-10-7 - Reporting of expenditures(a) Expenditures shall be reported as provided by section 97-3, HRS, and these rules, using forms and methods prescribed by the commission,(b) Each statement of expenditures shall include:(1) The total sum expended for the purpose of lobbying by or on behalf of the person filing the statement during the relevant reporting period, regardless of whether the expenditure was made by a registered lobbyist, along with an itemization of how that sum was expended among the following categories: (A) Preparation and distribution of lobbying materials;(C) Total compensation paid to lobbyists, as follows:(i) The client shall report the amount paid to each registered lobbyist during the relevant reporting period:(ii) Where a client's employee serves as a lobbyist, the client shall report the pro rata portion of the lobbyist's salary that is attributable to the lobbyist's lobbying activities during the relevant reporting period.(D) Fees paid to consultants for services, including the name of each individual consultant or entity and the nature of the services provided;(E) Entertainment and events;(F) Receptions, meals, food, and beverages;(I) Interstate transportation, including incidental meals and lodging; and(2) The name and address of each legislator or employee who received benefits valued in the total sum of $25 or more on any day from the flier; and(3) The name and address of each legislator or employee who received benefits valued in the aggregate of $150 or more in a reporting period from the filer,[Eff 11/28/2020] (Auth: HRS §§ 84-31(a)(5), 97-6(a)(5)) (Imp: HRS §§ 97-1. 97-2, 97-3, 97-6)