In addition, the 16 December 2005 amendments introduced an obligation for the campaign fund manager to report on a monthly basis to the relevant election commission and to have the campaign fund audited by an external auditor after the end of the electoral process. Article 48.6 provides that the audit be “carried out by an auditor (audit company) functioning on the territory of Georgia”. It is recommended that campaign funding, after an election has been held, be audited by a state body rather than a private audit company.
