Section 3-160-40 - Expenditures; reporting(a) Expenditures coordinated with the candidate or candidate committee authorized by a candidate, shall be reported as non-monetary contributions to the candidate.(b) A noncandidate committee, required to register and file reports, that coordinates expenditures with a candidate shall keep complete records of such coordinated expenditures and file reports pursuant to sections 11-335, 11-336, 11-337, and 11-33 8, Hawaii Revised Statutes.(c) Any expenditures authorized by a candidate, committee, or party shall be reported in the report covering the reporting period in which the expenditure is made or incurred, unless the person filing the required report furnishes detailed information to justify an allocation to another reporting period.(d) Unpaid expenditures must be reported until payment is made in full or the debt is forgiven.(e) Expenditures made for or on behalf of more than one candidate shall be attributed to each candidate according to the benefit reasonably expected to be derived as follows: (1) In the case of a publication or broadcast communication, the expenditures shall be attributed based upon the proportion of time or space devoted to each candidate.(2) In the case of a phone bank, the expenditures shall be attributed based upon the number of questions or statements devoted to each candidate as compared to the number of questions or statements devoted to all candidates, (f) In the case of a fundraiser or event held by more than one candidate, the expenditures will be reported by each participating candidate pro rata. [Eff MAY 29 2010] (Auth: HRS §§ 11-193, 11-216, 11-225) (Imp: HRS §§ 11-207, 11-208, 11-209, 11-212, 11-213, 11-224)[Am and Comp 12/1/2016] (Auth: HRS § 11-314(8)) (Imp: HRS §§ 11-302, 11-333, 11-334, 11-335, 11-336, 11-337, 11-338, 11-363)