§ 1. Within 6 months from the date of submission of the financial report the electoral body, which has received the financial report shall:

1) adopt the report without reservations;

2) adopt the report, pointing to any irregularities, or

3) reject the report if it finds:

a) the raising or spending of funds by the electoral committee is in violation of the provisions of Article 29, or the limits, referred to in art. 135,

b) that public collections were carried out in spite of the prohibition referred to in art. 131 § 2,

c) acceptance by the electoral committee of a political party or coalition electoral committee, funds from a source other than the Election Fund,

d) the adoption by a voters electoral committee or an electoral committee of an organization of financial benefits, or in-kind benefit in violation of the provisions of Article. 132 § 3-6,

e) acceptance by the electoral committee of a political party or coalition electoral committee of in-kind benefits in violation of Article. 132 § 5.

§ 2. Rejection of the financial report may also occur in the case that security for loans was issued in breach of Article. 132 § 6, as well as actions undertake which resulted in a reduction of the liabilities of the committee by a person other than that mentioned in art. 132 § 6, or made in violation of the limit of the payments referred to in art. 134 § 2

§ 3. In case of doubt as to the accuracy of financial reports, the relevant electoral body may call upon an electoral committee to report defects or to provide additional clarifications within a specified period.

§ 4. The electoral body, examining financial reports, may commission expert reports or opinions.

§ 5. Public administration bodies shall provide the National Election Commission, at its request, assistance necessary to study the financial reports.

§ 6. Supervisory authorities, auditing and inspection, functioning within government administration and territorial self-government bodies cooperate with the National Election Commission and are required to provide the National Election Commission, at its request, the results of the audit carried out by these authorities.

§ 7. Within 30 days from the announcement of financial reports:

1) political parties,

2) electoral committees, which participated in any election,

3) associations and foundations, which in their statutes declare activities related to analysis of financing of election campaigns

- May submit to the National Election Commission, written substantiated objections to the financial reports of electoral committees.

§ 8. An electoral body, within 60 days from the date of filing objections referred to in § 7, shall provide a written response thereto.