(1)(1)(a) As used in this section, "received" means:
(1)(a)(i) for a cash contribution, that the cash is given to a school board office candidate or a member of the school board office candidate's personal campaign committee;
(1)(a)(ii) for a contribution that is a check or other negotiable instrument, that the check or other negotiable instrument is negotiated;
(1)(a)(iii) for a direct deposit made into a campaign account by a person not associated with the campaign, the earlier of:
(1)(a)(iii)(A) the day on which the school board office candidate or a member of the school board office candidate's personal campaign committee becomes aware of the deposit and the source of the deposit;
(1)(a)(iii)(B) the day on which the school board office candidate or a member of the school board office
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(1) (1)(a) As used in this section, "received" means:
(1)(a)(i) for a cash contribution, that the cash is given to a school board office candidate or a member of the school board office candidate's personal campaign committee;
(1)(a)(ii) for a contribution that is a check or other negotiable instrument, that the check or other negotiable instrument is negotiated;
(1)(a)(iii) for a direct deposit made into a campaign account by a person not associated with the campaign, the earlier of:
(1)(a)(iii)(A) the day on which the school board office candidate or a member of the school board office candidate's personal campaign committee becomes aware of the deposit and the source of the deposit;
(1)(a)(iii)(B) the day on which the school board office candidate or a member of the school board office candidate's personal campaign committee receives notice of the deposit and the source of the deposit by mail, email, text, or similar means; or
(1)(a)(iii)(C) 31 calendar days after the day on which the direct deposit occurs; or
(1)(a)(iv) for any other type of contribution, that any portion of the contribution's benefit inures to the school board office candidate.
(1)(b) As used in this Subsection (1), "campaign account" means a separate campaign account required under Subsection 20A-11-1301(1)(a)(i) or (c)(i).
(1)(c) Except as provided in Subsection (2), each school board office candidate shall file an interim report at the following times in any year in which the candidate has filed a declaration of candidacy for a public office:
(1)(c)(i) May 15;
(1)(c)(ii) seven calendar days before the regular primary election date;
(1)(c)(iii) September 30; and
(1)(c)(iv) seven calendar days before the regular general election date.
(2) If a school board office candidate is a school board office candidate seeking appointment for a midterm vacancy, the school board office candidate:
(2)(a) shall file an interim report:
(2)(a)(i) for a vacancy described in Subsection 20A-1-504(1)(b)(ii)(A) or (B), no later than three business days before the day on which the Senate meets to consider the school board office candidate's nomination; or
(2)(a)(ii) for a vacancy described in Subsection 20A-1-504(1)(b)(ii)(C):
(2)(a)(ii)(A) no later than three business days before the day on which the political party of the party for which the school board office candidate seeks nomination meets to declare a nominee for the governor to appoint; or
(2)(a)(ii)(B) if the school board office candidate decides to seek the appointment with less than three business days before the day on which the political party meets, or the political party schedules the meeting to declare a nominee less than three business days before the day of the meeting, no later than 5 p.m. on the last day of business before the day on which the political party meets; and
(2)(b) is not required to file an interim report at the times described in Subsection (1)(c).
(3) Each interim report shall include the following information:
(3)(a) the net balance of the last summary report, if any;
(3)(b) a single figure equal to the total amount of receipts reported on all prior interim reports, if any, during the calendar year in which the interim report is due;
(3)(c) a single figure equal to the total amount of expenditures reported on all prior interim reports, if any, filed during the calendar year in which the interim report is due;
(3)(d) a detailed listing of:
(3)(d)(i) for a school board office candidate, each contribution received since the last summary report that has not been reported in detail on a prior interim report; or
(3)(d)(ii) for a school board officeholder, each contribution and public service assistance received since the last summary report that has not been reported in detail on a prior interim report;
(3)(e) for each nonmonetary contribution:
(3)(e)(i) the fair market value of the contribution with that information provided by the contributor; and
(3)(e)(ii) a specific description of the contribution;
(3)(f) a detailed listing of each expenditure made since the last summary report that has not been reported in detail on a prior interim report;
(3)(g) for each nonmonetary expenditure, the fair market value of the expenditure;
(3)(h) a net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts since the last summary report minus all expenditures since the last summary report;
(3)(i) a summary page in the form required by the lieutenant governor that identifies:
(3)(i)(i) beginning balance;
(3)(i)(ii) total contributions during the period since the last statement;
(3)(i)(iii) total contributions to date;
(3)(i)(iv) total expenditures during the period since the last statement; and
(3)(i)(v) total expenditures to date; and
(3)(j) the name of a political action committee for which the school board office candidate or school board officeholder is designated as an officer who has primary decision-making authority under Section 20A-11-601.
(4) (4)(a) In preparing each interim report, all receipts and expenditures shall be reported as of five calendar days before the required filing date of the report.
(4)(b) Any negotiable instrument or check received by a school board office candidate or school board officeholder more than five calendar days before the required filing date of a report required by this section shall be included in the interim report.