8.1. The Institute will have the budgetary, technical, human and material resources that it needs to directly exercise its powers and responsibilities regarding auditing.

8.2. The Institute could, exceptionally and with the approval of a majority of at least eight votes of the member of the General Council, delegate the auditing of the income and expenditure of the local political parties, their coalitions and of the candidates for elective off ces in the states to the Local Public Bodies.

8.3. The Executive Secretariat of the Institute will submit the Agreements in which the use of this power should be justif ed and motivated to the General Council.

8.4. For the exercise of this power, the Institute should assess that the Local Public Body in question:

a) Has an organic and operational structure in accordance with the specif c model, protocols and guidelines issued by the General Council for this effect;

b) Establishes procedures in accordance with the federal legislation related to auditing in its regulations;

c) Has the infrastructure and the equipment necessary for the development of the functions that will be delegated;

d) Has specialized and reliable human resources, in accordance with the National Electoral Professional Service;

e) Exercises its functions in accordance with the current federal and local electoral legislation, and

f) The Institute will be able to reassume the delegated auditing functions at any time, provided that this is approved by the same majority of eight votes of the members of the General Council.

8.5. The Local Public Bodies should exercise the powers delegated by the Institute, subjecting themselves to the provisions of this Law, the guidelines, general agreements, technical rules and other regulations issued by the General Council.