(1) Records of the contributions and expenses for the electoral campaign belonging to the political parties and independent candidates shall be exclusively organised by the financial mandataries.

(2) The efficiency and appropriateness of the electoral campaign expenses shall be decided by the management bodies of the political parties, according to their statute, or by the independent candidates respectively.

(3) The financial mandatary shall be appointed by the management of political parties, political alliances, organisations of Romanian citizens belonging to national minorities or by the independent candidates.

(4) A political party, political alliance, organisation of citizens belonging to national minorities or an independent candidate shall nominate a coordinating financial mandatary. If more financial mandataries are nominated then only one coordinating financial mandatary shall be appointed.

(5) The coordinating financial mandatary shall have the following duties:

a) to keep a record of the financial operations;

b) to supervise the activity of the other financial mandataries of the political party and to centralise their records;

c) to make an in-depth report on the income obtained and electoral expenses;

d) to send to the Permanent Electoral Authority the documents and reports provided for in this law, in writing and in electronic form.

(6) The financial mandatary designated along the coordinating financial mandatary shall organise the records of the financial operations carried out during the electoral campaign and check their lawfulness, at his level of appointment.

(7) The financial mandatary shall be jointly liable with the political party which appointed him for the lawfulness of the financial operations carried out during the electoral campaign and for compliance with the provisions of Articles 28 - 33.
(8) Only natural persons who are expert or licensed accountants, or legal persons offering specialised accountancy services may be appointed coordinating financial mandataries.

(9) Those political parties, political alliances and independent candidates who appointed financial mandataries who are not expert or licensed accountants shall enter into a contract for the provision of specialised assistance with licensed natural or legal persons specialised in the provision of accountancy services.

(10) The Permanent Electoral Authority may request the financial mandataries, whenever necessary, to provide additional documents or explanations.

(11) Several parties may not use the services of the same mandatary, except when they are part of the same political or electoral alliance.

(12) The financial mandatary capacity may only be acquired after official registration with the Permanent Electoral Authority, based on the mandate granted by the political party or the organisation of citizens belonging to national minorities, as well as on its consent. The registration of the financial mandatary shall be effected between the public announcement of the election date and the beginning of the electoral campaign, by publication on the web page of the Permanent Electoral Authority.

(13) On the official registration date, the coordinating financial mandatary shall receive from the Permanent Electoral Authority a unique identification code of the political party or of the independent candidate, which shall be printed on all the electoral propaganda material belonging to the political party or to the independent candidate he represents.

(14) The candidates may not be financial mandataries.