428.1. The Technical Auditing Unit of the Auditing Commission of the Institute will, apart from those set out in the General Law on Political Parties, have the following functions:

a) To regulate the accounting record of the income and expenditure of the applicants and the Independent Candidates, the characteristics of the supporting documents on the management of their resources, and to establish the requirements that the income and expenditure reports that they present should meet, in accordance with the provisions of this Law;

b) To propose to the Auditing Commission the issuing of the general rules on accountability and registration of operations applicable to the applicants and Independent Candidates;

c) To monitor that the resources of the applicants and Independent Candidates are of licit origin and are strictly and invariably applied to the activities set out in this Law;

d) To receive and review the income and expenditure reports, as well as the costs of the activities aimed at obtaining citizen support of the applicants and the campaign activities of the Independent Candidates, as well as the other income and expenditure reports established by this Law;

e) To require additional information regarding the different sections of the income and expenditure reports and supporting documents of any aspect related to the reports;

f) To provide the applicants and Independent Candidates with the guidance, assistance and training necessary for the compliance with the obligations contained in this Book;

g) To institute the applicable administrative procedures regarding the lodged complaints and to suggest the imposition of the applicable sanctions for the consideration of the Auditing Commission;

h) To require of the natural or legal persons, public or private, that are connected with the operations made by the applicants and Independent Candidates, the information necessary for the compliance with its tasks, respecting at all times the guarantees of the summoned person. Those who refuse to provide the information requested of them or who do not provide it, without just cause, within the timeframe set out, will receive the corresponding sanctions, and

i) The other functions granted by this Law, the Auditing Commission or the General Council.