Auditing of expenses

Within sixty working days of the announcement of the results of elections for members of the Legislative Assembly, each party entitled to receive state funding must collect their entitlements from the TSE, by means of a liquidation of campaign expenses submitted in accordance with the provisions of this Act.

After receiving the liquidation, the Tribunal shall issue a decision determining the amount to be transferred to the political party within a maximum deadline of fifteen working days. However, if any circumstances raise a presumption on the part of the Tribunal that all or part of the liquidated expenses are irregular, it may order the review of the documents supporting the corresponding liquidation. In any event, the Tribunal can authorize the payment of items that are not subject to review.

Prior to payment, political parties must provide the details of the bank account into which the state funding shall be deposited.

Liquidations of expenses for training and political organization during non-election periods should be submitted within fifteen working days of the end of the corresponding quarter. The TSE shall issue the decision determining the amount to be transferred, within a maximum of fifteen working days.

Only appeals for reconsideration may be filed against the decision of the Tribunal in this respect, and these appeals must be settled within a maximum of five working days.

If there is any untransferred surplus from the total amount submitted by a political party by way of liquidation of election expenses, this shall be added to the reserve stipulated for financing the ordinary and permanent expenses of this party under the heads of organization and training.

In any case, if there is a surplus, the amount to be added may not exceed the amount resulting from the percentage previously determined for the party for the heads of organization and training. The said surplus shall be liquidated in accordance with the rules stipulated for the liquidation of the heads to which it is added.

The National Treasury shall transfer the state funds once the liquidations of these expenses have been duly submitted and approved within the deadline stipulated for each liquidation and in accordance with the procedures established in this Act.