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ARTICLE 106
 

Liquidation documents


Every liquidation submitted to the TSE Political Financing Department must contain the following documents:


a) Certification of the expenses of the political party issued by a Certified Public Accountant registered with the Office of the Comptroller General of the Republic commissioned by the party for this purpose and a report on internal control containing the listing of the auditor of discovered deficiencies to be improved on, after having verified, checked and determined that all the expenses reimbursable with state funding are in line with the accounting and legal parameters required.


b) All proofs of expenses, invoices, contracts and other documents supporting the liquidation submitted.


Together with this documentation, political parties must submit to the TSE the corresponding reports issued by the Certified Public Accountant regarding the results of the investigation they carried out to certify each of the liquidations of expenses.


These reports must contain, at a minimum, details of the expenses accounts indicated in the respective accounting manual, which should be recorded in the liquidation, cite non-compliance with applicable law and noting any internal control deficiencies found, selective testing carried out (in relation to checks, documentary evidence or proof of expenses, contracts, accounting records and register of suppliers), details of transactions carried out with bonds, contracting procedures used, comments on any irregularity or aspect that the public accountant deems relevant, conclusions and recommendations.