Audit of political parties account
Audit of the accounts of political parties and verification of the regularity of expenses of electoral operations.
Under the provisions of Article 147 of the Constitution, the Court of Accounts audits the accounts of political parties and verifies the regularity of the expenses of electoral operations.
In this regard, the Court proceeds to :
Control of the contribution granted by the State to political parties, and this for (Organic Law No. 29-11) :
- Coverage of management fees (annual support).
- Covering the fees of organizing their ordinary national congresses.
- The financing of electoral campaigns.
Control of financing of electoral campaigns of the candidates for elections :
- General or partial election of members of the House of Representatives (Organic Law No. 27-11) and the House of Councilors (Organic Law No. 28-11).
- General rules relating to election of members of councils of local authorities (Organic Law No. 59-11).
As for the audit of annual accounts, all the political parties, must produce to the Court of Auditors, their annual accounts, at the latest on March 31 of each year, certified by an accountant registered on the roll of chartered accountants, and must justify that the amounts they received have been used for the purposes they were granted for.
Similarly, the parties having benefited from the contribution of the Government to cover the fees of organizing their ordinary national congresses must produce a statement of fees actually incurred for this purpose, certified in the same manner as above.
As for the parties having benefited from the participation of the Government in the financing of their electoral campaigns, they must submit to the Court of Auditors the supporting documents within a maximum period of four months, since the date of payment of the second installment of the said contribution and justify that the amounts received have been used within the time limits and in the way set by regulation, for the purposes for which they were granted.
The Court then audits the annual accounts and verifies the supporting documents for expenditure in respect of the aforementioned Government contributions.
If the Court finds :
- That the party has not produced the required documents and supporting documents.
- Or that the documents produced do not justify, in part or at all, the use of the said amount for the purposes it was granted for.
The First President sends a formal notice to the national leader of the party, for the purpose of restitution of the amount in question to the treasury or of regularization of the situation.
Failing to comply with the formal notice within thirty days, the party loses its right to annual support (Art 44 and 45 of Organic Law No. 29-11) and incurs the measures and prosecutions provided for by the laws in force (Art 47 of the same organic law).
The work of the Court is then recorded in a report published in accordance with Article 148 of the Constitution.
As for the representatives of the lists of candidates or candidates, they must establish and produce to the Court, within two months from the date of proclamation of ballot results :
- A detailed statement of sources of funding for the election campaign.
- A statement of expenses incurred.
- Supporting documents for expenses.
The Court of Auditors then examines these documents and ensures that :
- The sources of financing are indicated in detail.
- The statement of expenses has been filed.
- The supporting documents for the required expenses are attached to the said statement.
- The expenses are justified.
- The expenses limit on election has been respected.
The Court records the result of this examination in a report, which must mention the candidates who have failed in one of the above-mentioned requirements.
In view of the said reports, the First President gives formal notice to any representative (Art 96 of Organic Law No. 27-11), counselor (Art 97 of Organic Law No. 28-11) or elected official (Art 158 of Organic Law No. n° 59-11), in order to produce the required documents within 60 days.
Otherwise, he appeals :
- The Constitutional Court to pronounce the forfeiture of the representative (Art 12-LO 27-11) or of the counselor concerned (Art 13 of the organic law n° 28-11).
- Or the competent administrative court to annul the election of the candidate concerned (Art 159 of Organic Law No. 59-11).