1. No later than 5 days after the declaration of the final election result for each political party registered as an electoral subject or for the candidates proposed by the voters, 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 received and spent for the electoral campaign. The audit report shall be submitted to the CEC by the deadline provided for in the appointment decision. The report may not include personal data of donors under the value provided for in point 2 of article 90 of this Code.

2. The electoral subjects specified in point 1 of this article shall make available to the auditor appointed by the CEC all information, documents or data that are related to the financing and expenses of the electoral campaign in accordance with this Code.

3. The electoral subjects that are being audited shall make available all the information they have from the banks, institutions or third persons related to the audit, or authorize the auditor to obtain such information from third parties. The CEC shall make available to the auditor the information it receives from third parties about the subject being audited, at each phase of the auditing process.

4. The CEC shall publish the audit reports for electoral subjects no later than 30 days from the date the report has been submitted, or depending on the case, from the date the respective verifications have been completed. The names of persons who donate amounts of no less than ALL 100,000, as well as the respective amounts, are published together with the report.

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