1. The expenditure incurred by the political parties, the coalitions and the candidates should meet the following requirements:

a) To be supported by a receipt that complies with the fiscal requirements;

b) To make the payments of amounts exceeding ninety days of the minimum wage in force in the Federal District through electronic transfers or personal checks4 for installment in the account of the beneficiary;

c) To be duly registered in the accounts;

d) To comply with the obligations established regarding retentions and payments of taxes by third parties, and

e) To subject the expenditure associated with acquisitions to the criteria of legality, honesty, effectiveness, eff ciency, economy, rationality, austerity, transparency, control and accountability.