1. The procedure for the presentation and revision of the reports of the political parties will be subject to the following rules:

a) Quarterly progress reports:

1. Once the quarterly reports have been submitted, if the Technical Unit finds faults, errors or omissions in its review, the party will be notified so that it remedies them or makes the appropriate clarifications, and


2. In all events, the quarterly reports are of an exclusively informative nature for the authority.

b) Annual reports:

1. Once the annual reports have been submitted, the Technical Unit will have a period of sixty days to review them and is, at any time, entitled to request the documents necessary to verify the accuracy of the information included in the reports from the body established in article 43, subparagraph c) of this Law of every party;


2. If the Technical Unit, during the revision of the report, notices the existence of technical errors or omissions, it will notify the political party responsible for them, so that it will present the clarifications or rectifications that it considers relevant within a period of ten days after being alerted;


3. The Technical Unit is required to notify the political party of whether the clari f cations or rectifications made by it correct the errors or omissions found and, where applicable, to give it a nonextendable time limit of five days to correct them. The Technical Unit will likewise inform the party about the result before the expiration of the deadline for the preparation of the consolidated opinion referred to in the following section;


4. Once the deadline referred to in section I of this subparagraph has expired or, where applicable, the time allowed for the rectification of errors or omissions has passed, the Technical Unit will have a period of twenty days to issue the consolidated opinion, as well as the respective draft resolution, in order to submit them for the consideration of the Auditing Commission;


5. The Auditing Commission will have ten days to approve the drafts issued by the Technical Unit, and


6. VI. Once the deadline referred to in the previous section has expired, the Auditing Commission will, within seventy-two hours, present the draft before the General Council, which will have ten days to discuss and approve it.

c) Pre-campaign reports:

1. Once the reports on pre-campaign expenditure have been submitted, the Technical Unit will have a period of fifteen days to review these reports;


2. Where applicable, the Technical Unit will inform the political parties of the existence of technical errors or omissions and it will notify them so that they will present the clarifications or rectifications that they consider relevant within a period of seven days after being alerted;


3. Once the deadline referred to in the previous section has expired, the Technical Unit will have a period of ten days to issue the consolidated opinion, as well as the respective draft resolution, in order to submit them for the consideration of the Auditing Commission;


4. The Auditing Commission will have six days to approve the drafts issued by the Technical Unit, and


5. Once the six day period has expired, the Auditing Commission will, within seventy-two hours, present the draft before the General Council, which will have six days to discuss and approve it.

d) Campaign reports:

1. The Technical Unit will review and audit the use that the political parties make of the campaign resources simultaneously to the development of the campaign;


2. Once the reports on campaign expenditure have been submitted, the Technical Unit will have a period of ten days to review the supporting documents and the presented accounts; 


3. In the event that the authority notices the existence of technical errors or omissions in the supporting documents and the presented accounts, it will give the political party a period of f ve days from the notification to present the clarif cations or rectif cations that it considers relevant;


4. Once the revision of the last report has been completed, the Technical Unit will have a period of ten days to issue the consolidated opinion, as well as the respective draft resolution, in order to submit them for the consideration of the Auditing Commission;


5. Once the Technical Unit has submitted the consolidated opinion and the draft resolution for the consideration of the Auditing Commission, it will have six days to vote on these drafts and to present them to the General Council, and


6. Once the consolidated opinion and the respective draft resolution have been approved, the Auditing Commission will, through its President, submit the drafts to the General Council for its consideration, in order for it to vote on them within a nonextendable period of six days.