Temporary procedures for submitting a report on election campaign expenses before the acquisition of full power by the Parliament elected as a result of the 2020 Parliamentary Elections of Georgia
1. From the day of calling the elections, a candidate/electoral subject shall submit the financial report to the State Audit Office once in three weeks in the form prescribed by the State Audit Office.
2. Those electoral subjects who, according to the preliminary data, receive the required number of votes established by this Law shall submit to the State Audit Office not later than 12 days after the polling day a report on the funds used as of the polling day.
3. The electoral subject participating in the second round is obliged to submit to the State Audit Office three days before the day of the second round the financial report of the activities carried out after the polling day of the first round.
4. Electoral subjects, not later than one month after the publication of the election results, and electoral subjects participating in the second round - not later than one month after the publication of the results of the second round, shall submit to the State Audit Office, together with the opinion of the audit (audit firm), a report on the funds used as of the date of publication of the final results from the day of calling the elections. An auditor certified in accordance with the Organic Law of Georgia on the State Audit Office shall have the right to conduct audit. If the election campaign expense does not exceed GEL 10 000 (ten thousand), the electoral subject shall have the right to submit a full election period report without an audit report.
5. The electoral subjects whose nominee majoritarian candidates participate in the second round of elections, not later than one month after the publication of the final results of the second round, and the electoral subjects who, according to preliminary data, receive the required number of votes established by this Law, not later than the 8th day after the polling day, shall submit information on funds which have not been used by the electoral subject in the form prescribed by the State Audit Office.
6. If the electoral subjects who receive the required number of votes established by this Law do not submit the election campaign fund report within the established period, or if the violation of the requirements of law is verified, they shall be warned in writing by the State Audit Office and shall request that the violation be eradicated and that detailed written information regarding the violation be provided. If the State Audit Office deems that the violation is substantial and could have affected the election results, it shall be entitled to make a recommendation to the relevant election commission to apply to a court with a request to summarise the election results without regard to the votes received by the said electoral subject.
7. The form of the report on the funds used for the elections and the procedure for its filling out shall be determined by the State Audit Office.
Organic Law of Georgia No 6723 of 2 July 2020 – website, 3.7.2020
