192.1. The General Council of the Institute will exercise the powers of supervision, follow-up and technical control and, in general, all of the preparatory acts through the Auditing Commission, which will be integrated by f ve electoral councilors and will have the following powers:

a) To review the draft regulations on auditing prepared by the Technical Auditing Unit and to submit them to the General Council for its approval, as well as the general agreements and the technical rules required to regulate the accounting record of the political parties;

b) To review and to submit for the approval of the General Council the draft resolutions related to the procedures and complaints regarding auditing, in terms of the regulations issued by the General Council;

c) To define the scope of revision of the reports that the political parties are required to present;

d) To review the powers and actions carried out by the Technical Auditing Unit in order to guarantee the legality and certainty in the auditing processes;

e) To permanently and continuously supervise the ordinary, pre-campaign and campaign auditing; as well as the ex off cio procedures, complaints and verifications made by the Technical Auditing Unit;

f) To order the performance of auditing of the finances of the political parties, directly or through third parties specialized on the matter;

g) To order verification visits to the political parties in order to corroborate the compliance with their obligations and truthfulness of their reports;

h) To modify, approve or reject the consolidated draft opinions and the decisions issued in regards to the reports that the political parties are required to present, in order to present them for the consideration of the General Council in the time limits established by Law;

i) To prepare, based on the proposal of the Technical Auditing Unit, the general guidelines that will govern all auditing procedures at the national and local level;

j) To resolve the inquiries made by the political parties;

k) To approve the requests for information by the governmental, treasury, banking and f scal bodies regarding the investigations made by the Technical Auditing Unit;

l) To receive, through the Technical Secretariat, the reports that the political parties should present for the auditing of their revenue and expenditure;

m) To approve the requests that are to be presented to the competent authorities and public and private institutions in order to overcome the banking, fiduciary or fiscal secrecy;

n) To approve the agreements to be signed by the Institute with the instances of the Mexican State, necessary to accredit the legal source of the resources used by the political parties;

ñ) With the assistance of the Technical Auditing Unit, to carry out the liquidation of the political parties that lose their registration and to inform the General Council regarding the parameters, actions and results of the efforts made for this reason, and

o) To integrate the information regarding the pre-campaign and campaign expenditure ceilings set by the Local Public Bodies, which will be valid for the local elections, for the knowledge of the General Council.

192.2. For the ful f llment of its powers, the Auditing Commission will have a Technical Auditing Unit.

192.3. The powers of the Auditing Commission will be exercised in respect of the full technical independence of the Technical Auditing Unit.

192.4. In the performance of their duties, the Electoral Councilors that integrate this Commission cannot intervene in the independent work of the Technical Auditing Unit, guaranteeing at all times the fulfillment of the guiding principles in the field of auditing.

192.5. The provisions on the auditing of political parties will be applicable, when appropriate, to the national political associations.