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ARTICLE 103
 

Auditing the use of state funding


The TSE is responsible for assessing the liquidations submitted to it and ordering the payment of political party expenses included in state funding.


For the assessment and subsequent payment of recognized expenses by means of audits of the liquidations submitted by political parties, the TSE shall be empowered to systematize procedures that best protect the parameters of the expenses that are the object of liquidation. In this respect, it can randomly review items or specific headings of the expenses included in the liquidations to verify them.


In their respective liquidations, political parties shall guarantee that the amounts and intended activities relating to expenses incurred under the heading of training during the non-election period are being destined for training and promotion of both genders under conditions of effective equality in accordance with paragraph p) of Article 52 of this Act. To this end, the respective liquidation must be accompanied by a certification issued by a Certified Public Accountant certifying compliance with this rule. Failure to provide this certification shall be assumed by the TSE to entail non-compliance with this rule by the respective political party and it shall not authorize the payment of any amount under this heading.