Report of election campaign expense

1. Candidate for an electoral subject/electoral subject shall submit a relevant financial report to the State Audit Office once every 3 weeks from the day of calling the elections, in the form prescribed by the State Audit Office.

2. An electoral subject that, according to preliminary data, receives the number of votes required by this Law in the elections, shal submit a report on the funds used as of the polling day to the State Audit Office not later than 12 days after the polling day.

3. An electoral subject participating in the second round of elections is obliged to submit the financial report on the activities carried out after the polling day of the first round of elections to the State Audit Office, 3 days before the day of the second round of elections.

4. Not later than one month after the publication of the election results, and not later than one month after the publication of the results of the second round an electoral subject shall submit to the State Audit Office, together with the audit report (an audit firm), a report on the funds used from the day of calling the elections until the day of publishing the final election results. An auditor certified in accordance with the Organic Law of Georgia on the State Audit Office shall have the right to conduct an audit.

Unless the election campaign expenses exceed GEL 10,000, the electoral subject shall have the right to submit a full election period report without an audit report.

5. (Deleted – 21.7.2018, No 3266).

6. If the electoral subjects having received the required number of votes as provided for by this Law fail to submit a report of their election campaign funds within the specified timeframe, or if any violation of the requirements provided for by law is confirmed, the State Audit Office shall notify the electoral subjects in writing and request them to remedy the deficiency and submit detailed information about the relevant violations in writing. If the State Audit Office deems that the violation is of an essential nature and could have affected the election results, it may recommend to the relevant election commission to apply to court and request to summarize election results without taking into account the votes received by that electoral subject.

7. The State Audit Office shall determine the form of a report for funds used for elections and the procedure for its completion.

Organic Law of Georgia No 6551 of 22 June 2012 – website, 29.6.2012

Organic Law of Georgia No 877 of 27 July 2013 – website, 20.8.2013

Organic Law of Georgia No 3266 of 21 July 2018 – website, 13.8.2018

Organic Law of Georgia No 6723 of 2 July 2020 – website, 3.7.2020