Home > 2.1.1 Electoral commissions > MEXICO - General Law on Electoral Institutions and Procedures of Mexico
 
 
 
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Article 199
 

199.1. The Technical Auditing Unit will have the following responsibilities:


a) To audit with complete technical independence the supporting documents, as well as the accounting presented by the political parties and, where applicable, independent candidates in each of the reports that they are required to present;


b) To prepare and submit for the consideration of the Auditing Commission the draft regulations concerning auditing and accounting, and the agreements necessary for the fulfillment of its functions;


c) To monitor that the recourses of the parties have a legal source and are used exclusively for the ful f llment of the objectives of the political parties;


d) To receive and review the quarterly, annual, pre-campaign and campaign reports of the political parties and their candidates;


e) To request complementary information regarding the various paragraphs of the income and expenditure reports or supporting documents of any other aspect connected to the same;


f) To propose to the Auditing Commission, directly or through third parties, the performance of audits of the finances of the political parties;


g) To present the reports on the results, consolidated rulings and draft resolutions about the audits and reviews undertaken on the political parties to the Auditing Commission. In the reports it will be specified, where applicable, the irregularities incurred by the political parties in the administration of their resources, the breach of the obligation to inform about their use and the resulting sanctions according to the applicable legislation will be proposed;


h) To verify the operations of the political parties with the suppliers;


i) Jointly with the Auditing Commission, to be responsible for the liquidation procedures of the political parties that lose their registration;


j) In the campaign stage, in case this is chosen by the political party, to pay the obligations that the political parties contract, independently if it is all the expenses or only those resulting from advertising displayed in public thoroughfares, through one of the check books that will be opened for each type of campaign;


k) To present the draft resolutions regarding the complaints and procedures related to audits to the Auditing Commission;


l) To audit and monitor the income and expenditure of the citizen organizations that aim to obtain registration as political parties, as of the moment that they notify the Institute of this intent, in the terms established in this Law and the other applicable provisions;


m) To provide the political parties with the guidance, advice and training necessary for the fulfillment of the established obligations, complying with the technical criteria issued by the Auditing Commission;


n) To propose to the Auditing Commission the homogeneous accounting guidelines that guarantee the publicity and access by electronic media, in collaboration with the areas of the Institute necessary for the development of the system in question;


ñ) To propose to the Auditing Commission the guidelines that guarantee the maximum publicity of the accounting records and movements, preprocurement notices and requirements of validation of procurements issued by the electoral authority, and


o) To propose to the Auditing Commission the sanctions to be imposed in accordance with the seriousness of the infractions committed.