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Article 91
 

Auditing of electoral campaign funds and expenses

1. Not later than 45 days after the announcement of the final result of elections for each electoral subject, the CEC appoints by lot one or more certified accounting experts, selected in accordance with article 92 of this Code, to perform an audit of the funds obtained and those spent for the electoral campaign. The auditing report is submitted to the CEC by the deadline provided in the appointment decision. The report may not include personal data of donors under the value provided in point 1 of article 90 of this Code.

2. Electoral subjects must make available to the expert appointed by the CEC any information, documents or data that are related to the financing and expenses of the electoral campaign in accordance with this Code.

3. The CEC can carry out verifications of the report’s data. The verification may even include questioning different persons and subjects, examining documents related to this issue at the respective offices of the electoral subject that has submitted the report, as well as obtaining any information from banks or third persons who can provide information on the data presented in the report.

4. The CEC publishes the auditing reports for electoral subjects not later than 30 days from the date of the report’s submission, or as appropriate, from the date the respective verifications have been completed.

5. Failure to comply with the rules provided in this Chapter by the electoral subjects or donors, in case it does not constitute a criminal offence, is an administrative offence and is sanctioned according to the provisions of Part XIII of this Code.