; and (2) shall provide for separate accounting for the payments received under this title. (b) Enhanced disclosure of information on donors (1) Mandatory identification of individuals making qualified small dollar contributions Each authorized committee of a participating candidate under this title shall elect, in accordance with section 304(b)(3)(A), to include in the reports the committee submits under section 304 the identification of each person who makes a qualified small dollar contribution to the committee. (2) Mandatory disclosure through Internet Each authorized committee of a participating candidate under this title shall ensure that all information reported to the Commission under this Act with respect to contributions and expenditures of the committee is available to the public on the Internet (whether through a site established for purposes of this subsection, a hyperlink on another public site of the committee, or a hyperlink on a report filed electronically with the Commission) in a searchable, sortable, and downloadable manner. 523. Preventing unnecessary spending of public funds (a) Mandatory spending of available private funds An authorized committee of a candidate certified as a participating candidate under this title may not make any expenditure of any payments received under this title in any amount unless the committee has made an expenditure in an equivalent amount of funds received by the committee which are described in subparagraphs (C), (D), (E), and (F) of paragraph (1) of section 521(a) (or described in subparagraph (C) and (D) of paragraph (2) of section 521(a) in the case of a candidate who exercises the option described in such paragraph). (b) Limitation Subsection (a) applies to an authorized committee only to the extent that the funds referred to in such subsection are available to the committee at the time the committee makes an expenditure of a payment received under this title. 524. Remitting unspent funds after election (a) Remittance required (1) In general Not later than