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It reported expenses of $10.8 million, leaving a surplus of $310,000.
In 2013, the Party of Regions reported expenses of $3.7 million, while Mr. Manafort reported receiving payments of $4.5 million.
Campaigning in Nottingham on Wednesday, May initially insisted that the Conservatives have "always reported expenses according to the rules" and maintained that "local spending had been properly reported".
Mr. Brabbs said in the memo that officials at the company's headquarters in Clinton, Miss., had unilaterally reduced reported expenses by that amount through a technique known as a journal entry.
That would give the banks income upfront, in the form of investment banking fees, while it would provide lower reported expenses for the customer, since investment banking fees often do not show up on income statements.
But Google also reported expenses that were higher than expected, along with lower-than-anticipated income from the interest on its pile of cash, causing the company to miss Wall Street's expectation for earnings per share.
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Where trading costs are not available, the conventionally reported expense ratio is shown in italics.
Financial reports, expenses records, meeting minutes and private email correspondence have all been dragged into the public domain.
But Matthews reiterated that the Political Reform Act requires officeholders to report expenses as expenses.
Under the proposal, not-for-profits also would be required to report expenses by their nature and by function.
We did not ask participants to report expenses for hospitalizations, office visits, or prescription medication expenses.
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CEO of Professional Science Editing for Scientists @ prosciediting.com