404.1. All expenses should be covered by personal checks or electronic transfer. In the case of payments for the provision of goods or services, the check should also include the caption “to be accredited to the account of the beneficiary”. The voucher checks should be preserved attached to the supporting documents together with the copy of the corresponding check.

404.2. The supporting documents that prove the expenses incurred by the Independent Candidates should be issued in their name and original copies should support the f nancial reports of the electoral campaigns, which will be at the disposal of the auditing unit of the Institute for their revision in accordance with the provisions of this Law. These documents should comply with the requirements demanded by the applicable fiscal provisions, as well as those set out by the Regulations on Auditing of the mentioned Unit.