Home > 2.9 Electoral offences and sanctions > MEXICO - General Law on Electoral Institutions and Procedures of Mexico
 
 
 
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Article 191
 

191.1. The following are powers of the General Council of the Institute:


a) To issue to specific guidelines on auditing, accounting and registry of operations of the political parties;


b) According to the technical and financial capacity of the Institute, to develop, implement and administer an online accounting system of the political parties, as well as to establish electronic mechanisms for the compliance with the obligations of the parties regarding auditing;


c) To take the final decision on the consolidated draft opinion, as well as the decision on each of the reports that the political parties are required to present;


d) To monitor that the source and use of the resources of the political parties comply with the legal provisions;


e) To appoint the Electoral Councilors that will make up the Auditing Commission;


f) To appoint the head of the Technical Auditing Unit;


g) In case of incompliance with the obligations on auditing and accounting, to impose the applicable sanctions in accordance with the applicable legislation, and


h) To receive and require for monitoring purposes the procurement notices, prior to the delivery of goods or services procured during the campaigns or the electoral processes, in which the information established by the applicable general guidelines should be included.


191.2. In the case that the Institute delegates the function of the ordinary auditing of the local political parties to the Local Public Bodies, it should verify the technical and operative capacity of the same to carry out this power, in accordance with the provisions of the General Law on Political Parties.