Law 19/2014, Of September 18, Qualified Political Parties And Electoral Financing

Original Language Title: Llei 19/2014, del 18 de setembre, qualificada de partits polítics i finançament electoral

Read the untranslated law here: https://www.bopa.ad/bopa/026060/Pagines/lq26060001.aspx

lq26060001 Law 19/2014, of September 18, qualified political parties and electoral financing.
Since the General Council at its session of 18 September 2014 has approved the following: Law 19/2014, of September 18, qualified political parties and electoral financing preamble chapter. Creation of political parties Article 1. Concept and purpose of political parties in Article 2. Freedom of creation Article 3. Article 4 freedom of affiliation. Constitution Article 5. Name Article 6. Foundational Act Article 7. Article 8 status. The register Article 9. Causes of refusal of registration Article 10. Procedure second chapter. Organisation and operation Article 11. General principles Article 12. Article 13 democratic organization. Article 14 democratic functioning. Rights of members Article 15. Obligations of members Article 16. Article 17 guarantees. Principle of legality of third Chapter performance. Suspension and dissolution Article 18. Dissolution and termination Article 19. Causes of suspension and dissolution Article 20. Indemnity for the dissolution Article 21. Indemnity for the suspension of activities Article 22. Effects of the dissolution and suspension of fourth Chapter activities. Financing of political parties first section. General provisions Article 23. Scope Article 24. Sources of financing section second. Private funding sources Article 25. Article 26 contributions. Donations Article 27. Article 28 credits. Performance of activities Article 29. Heritage performance Article 30. Bequests and inheritances third Section. Sources of public finance Article 31. Public funding Article 32. Grant of representation section four. Article 33 accounting regime. 34 Article Manager. Accounting obligations Section fifth. Control of accounts Article 35. Internal control Article 36. Control of the Court of Accounts Section sixth. Infractions and sanctions Article 37. Infractions Article 38. Article 39 penalties. Sanctioning procedure Chapter five. Election financing Section first. The administrator and the electoral accounts Article 40. Election administrator candidacy Article 41. Chief Executive Officer Article 42. Open accounts Article 43. Income and expenditure accounts, second Section open. Electoral financing sources Article 44. Donations to electoral campaigns Article 45. Article 46 election subsidies. Article 47 eligible amounts. Advances to third Section election subsidies. Article 48 electoral expenses. Election expenses section four. The control of the Electoral Board and the audit of the Court of accounts Article 49. Status of electoral accounts Article 50. Presentation of election accounting transitional provisions First. Registration of political parties in the registry of political parties in Second. Public funding third. Modalities and indications on the political parties accounting for repealing Disposicións end First. Modification of the penal code Second. Modification of the law of the Court of accounts third. Registration of political parties in fourth. Provision of the law of the budget to update amounts in accordance with the IPC fifth. Nature of qualified sixth. Entry into force preamble the article 26 of the Constitution recognises the right of the Andorran people to freely create political parties and, at the same time, establishes the fundamental features of its legal system: its operation and your organization must be democratic; their performances, according to the law; and the suspension of its activities and its dissolution must be carried out by the judicial organs.
The law of associations, on the other hand, that, while not adopted specific legislation on political parties, these will be governed by that law, although with some specifications, due to the special features there is also in these organizations and that are derived directly from the Constitution.
So far, therefore, political parties are governed by the general rules applicable to associations. The time has come, after the experience gained, to regulate specifically and in general these organizations, for the operation of basic democratic and representative system of Government established by the Constitution.
The law in the first place, specifically the creation, organization and functioning of political parties from the General provisions contained in the Constitution. So, on the one hand it establishes the freedom of creation of political parties by the Andorran nationals who are of legal age and are in full possession of their civil and political rights and, on the other, freedom of membership, which extends to all Andorran people and foreigners legally resident in Andorra, of legal age and with full capacity to act, and that includes both the right to be part of a party as not to be compelled to join or to remain in it.
The law stipulates the procedure of creation of a party, in accordance with the constitutional law of creating them, regulating to this effect the various elements, procedural, substantive and formal, which are necessary for this purpose. In addition, it includes the regulation of cases of dissolution and suspension of political parties. Of special significance is the registry of political parties, which has constitutive character. The parties, in effect, they acquire legal personality through registration in the register, and the law regulates so accurate and detailed the reasons that can justify the denial of their registration and the procedure to be followed in each case, with all the guarantees so that they meet the criteria that determines the Constitution. The last word, in relation to the registration of a party in the register, corresponds to the judicial authority.
In relation to the Organization and functioning of political parties, the law establishes minimum rules to ensure compliance with the provisions of the Constitution on the matter: that it be organized and function democratically and to act in accordance with the law. Among other devices, the law fixes the obligation to take decisions by majority, as well as to establish democratic control procedures of the executive bodies, the promotion of gender parity and participation of the members of parties in the appointment of electoral candidates.

In this sense, will also regulate the rights and duties of members, with the appropriate guarantees. The suspension and the dissolution of the parties, on the other hand, can take place but by judicial decision, as established in the Constitution. As well, the law specifies the causes that may lead to the suspension of activities and to the forced dissolution of the parties, the jurisdiction to carry out these actions and the effects that entails.
In the regulation of political parties it seems appropriate to also include the financing. In this way, the Bill addresses the schemes of financing of political parties and electoral candidates, which are closely linked, from a general perspective and with an integrated approach, based on the principle of transparency and following the recommendations it has made in this area the Council of Europe, through its Committee of Ministers.
The law distinguishes between private and public funding sources. Among the first, we regulate the fees, donations, loans, returns and inheritances and legacies.
All of them are precisely regulated to ensure transparency in the private financing of parties and their independence with respect to who provides funds for its operation and its activities. Establish as well limitations and detailed controls, culminating in the Court of accounts.
In relation to public funding, the law foresees that parties and candidates can only receive public funds to a twofold: on the one hand, the grant of representation, with a vocation to be aimed at ordinary operation and, on the other hand, the subsidy to pay for election expenses. The part of the law dedicated to the financing of parties contains an extensive and precise regulation of the controls those who subjected their finances. On the one hand, establishes a rigorous accounting regime, which should be allowed to know the reality. For another, it provides a set of controls, internal and external, that should allow to monitor that will comply with the legal provisions on the subject.
And Moreover, establishes a regime of infractions and sanctions that should be allowed to punish and correct the violations that may occur. At the same time modify some provisions of the criminal code.
On the control system established by the law there are plays an essential role in the Court of accounts, which is reinforced and, consequently, to adapt it to its new functions, modifies its specific law. In this way it strengthens the powers of the Court of Auditors with regard to the audit of the financial activities of political parties, coalitions and electoral candidates.
Finally, derogates the qualified law of electoral financing, which happens to integrate with modifications in the fifth chapter of the law, with the aim to regulate and harmonize into a single text the regulation of political parties, the financing of these and electoral financing.
Chapter first. Creation of political parties in Article 1 the concept and purpose of political parties The political parties are voluntary associations of citizens with legal personality, the purpose of which is to contribute to the legitimate functioning of constitutional democratic regime in order to achieve the common good serving the national interest. 
Political parties are necessary instruments of national policy, so that you won't be able to limit his activity except in the cases and by the procedure established in the present law.
The political parties will nominate candidates for elective public office, being able to present candidates of unaffiliated citizens provided that this possibility is supported in its statutes.
Article 2 freedom of creation 1. The andorrans have the right to create political parties, in accordance with the Constitution. This right will be exercised in the terms and provisions of this law.
2. Can become promoters of political parties in the Andorran nationality of natural persons who are of legal age and who are in full possession of their civil and political rights.
3. The political parties can form unions and federations.
4. The political parties can create youth sections. The members or members of these youth sections must have at least 16 years of age.
5. the political parties can federate or join political parties and unions of international matches.
Article 3 freedom of affiliation 1. The Andorran people and foreigners legally resident in Andorra have a right to join the political parties.
2. To join a political party need to be of legal age and have full capacity to act.
To join a youth section of a party must be at least 16 years of age.
3. The membership and permanence in a political party is voluntary. No one can be forced to join or remain affiliated to a political party.
4. Can not be affiliated to political parties nor the batlles and magistrates or members of the public prosecutor's Office. Those who, being affiliated with a political party to enter the above-mentioned institutions, shall right in your affiliate status and their rights and obligations as such.
Article 4 To set up a political party must be the agreement of three or more persons who meet the requirements of article 2.2, who stated in a founding act will constitute it, submit a provisional statutes and in the registry of political parties.
Article 5 Designation the name of a political party may not: a) match that of another previously registered or be so similar that induce to confusion.
b) Include expressions contrary to the laws or to honour and to other people's rights.
c) reproduce another legally dissolved.
Article 6 founding Act 1. The founding act must contain: a) the identification of the people who promote, through the expression of his name and surname, number of the passport or any other official document of identification, date of birth and address.
b) the desire to set up the political party, which is credited by the signing of the minutes.
c) the name of the political party that aims to set up.
d) approval of the provisional statutes by which be governed the political party that should contain the data that points to article 7.
e) people who will form the provisional executive bodies.
f) the place and date where extends the document.

2. The founding act has been to elevate to a public deed before a notary authorized to Andorra.
Article 7 Articles 1. The statutes must contain at least: a) the name of the party, in accordance with article 5.
b) The business address, which must settle in Andorra.
c) the ideology or the general program of the party.
of) the composition, structure, the powers and the functioning of the governing bodies of the party, according to the general criteria established by the second chapter. In particular, establish the procedures for the designation of the electoral candidates.
e) the rights and obligations of the affiliate, in accordance with articles 14 and 15.
f) the loss of the status of affiliate, the disciplinary procedures against the affiliates and the system of warranties.
g economic and patrimonial regime), in accordance with the provisions of this law.
h.) the causes of dissolution and the application, if any, of the rights and assets of the party.
2. The articles accompanying the founding act is sufficient to contain the matters indicated in letters a), b) and c) of the previous section. In this case, the Committe convened a general Assembly of affiliates within six months from the registration, in which it approved the definitive statutes and elect the executive bodies.
Article 8 Registration 1. The matches they acquire legal personality through registration in the register of political parties, from the day following your registration. Until this time, the promoters respond personally and solidarity to the actions carried out in the name of the political party in the process of incorporation.
2. The promoters must submit the request for registration in the register, accompanied by the founding act and the statutes which in any case must satisfy the requirements included in article 7.
3. The person in charge of the register shall register the party within a period of 30 days from the presentation of the request, unless you consider that any one of the grounds for denial of registration that determines the next article.
4. The registration of political parties dependent on the Ministry responsible for the interior. The Minister in charge of the interior appoints and cease the responsible for the registration of political parties.
5. The registration of political parties is public and is governed by this law, the regulation approved by the Government and, moreover, to the rules governing associations.
Article 9 Causes of refusal of registration The registration of a political party in the registry of political parties can only refuse to one of the following reasons: a) Lack or defects of the necessary documentation for registration in accordance with articles 6 and 7.
b) does not foresee an operation or an organization of democratic character, in accordance with the provisions of the second chapter.
c) evidence of criminal illegal.
d) succession of a party legally dissolved.
Article 10 Procedure 1. If the head of the registry, within the period laid down in article 8.3, considers that the documentation submitted for the registration of the political party is incomplete or has flaws, this will be communicated to promoters to amend the deficiencies observed within a period of 30 days, with suspension of the time limit to sign up. After the deadline of amendment without the developers have fixed the shortcomings, forewarned the transcript is considered expired and the person in charge of the log on will declare the file.
It is against this decision may be lodged appeals before the Minister in charge of the interior. This resource is optional. The promoters can submit direct legal action against the administrative resolution for urgent procedure and preferential protection of the rights and fundamental freedoms.
2. If the person responsible for the registration, within the period laid down in article 8.3, believes that the political party presents an organization or an operation that does not respond to democratic criteria that establishes the second chapter, on notice to the Minister in charge of the interior, with suspension of the time limit to sign up.
The Minister in charge of the interior, within a period of 30 days, will solve the political party registration in the register or will require the promoters for change, within a period of 30 days, the articles of association or other documentation presented in order to meet the criteria of democratic organisation and operation established by the second chapter. After this period without having access to the modification of the articles of association or other document, the file is considered expired and the person in charge of the record in the file shall, without prejudice to the resources that they can bring.
After the deadline of 30 days available to the Minister to issue the resolution referred to in the preceding paragraph without you have adopted, will be entered in the register of political parties political party.
Against the decision of the Minister of the interior responsible for the promoters can submit legal action by urgent procedure and preferential protection of the rights and fundamental freedoms.
3. If the person responsible for the registration, within the period laid down in article 8.3, considers that the request for registration presents evidence of illegal criminal, on notice to the Minister in charge of Home Affairs, that this will be communicated to the public prosecutor, who within the period of 30 days you will be able to exercise the legal actions or return the case to the Minister of the interior, for their registration. If the public prosecutor does not exercise judicial actions in this period, the political party will be entered in the register of political parties.
4. If the person responsible for the registration, within the period laid down in article 8.3, believes that applicants want to succeed a party legally dissolved, on notice to the Minister in charge of the interior, which will request report to the Attorney General of the State. The Minister, within the period of 60 days from the filing of the request for registration, will resolve the party registration or deny registration. In this case, the promoters will be able to go to the room of the contentious-administrative of the High Court, under the terms of article 20.
Second chapter. Organisation and operation Article 11 General principles in accordance with the provisions of article 26 of the Constitution, the operation and the Organization of political parties must be democratic and their performances, according to the law.
Article 12 Democratic Organization

1. The governing body of each political party will be formed by a general Assembly where all members can participate, directly or through representatives, according to fix the articles.
2. The general Assembly, under the name received the by-laws of each party, will elect the General bodies of Government of the party and will be able to dismiss them, in the terms they fix the articles.
3. The statutes will determine the other powers of the general Assembly, which in any case shall include the approval and modification of the statutes, the approval of the program or the general ideology of the party, the incorporation of the party to political parties and unions and federations its dissolution.
Article 13 democratic Operation 1. The articles address the functioning of the internal organs of the party, according to democratic criteria.
In particular, establish: a) democratic control procedures of the executive bodies.
b) procedures that promote gender parity.
c) rules for the call of the governing bodies, which have to be made well in advance and with expression of issues to deal with.
d) the most to make decisions. If not specified otherwise, the decisions are taken by simple majority. The choice of people in the executive bodies will be done by secret ballot.
2. The articles address the procedures for the participation of party members in the designation of the candidates to submit to elections.
Article 14 rights of members 1. The statutes shall determine the rights of affiliates, which in any case shall include: a) attend and participate in the general Assembly, personally or through representatives, according to have the by-laws.
b) was elected to the executive bodies and participate in their choice, in the terms established.
c) participate in the activities of the party.
d) receive information about the activities of the party, of the decisions of the executive organs and the State of the accounts.
e) Go to the internal organs of guarantee should be sanctioned.
f) Cause in the party, with the mere communication of this will.
2. All members have equal rights, without prejudice to the articles they can introduce differences between Andorran people and foreigners in accordance with the distinction of political rights established by the fourth chapter of title II of the Constitution.
Article 15 obligations of the members Are members of a political party is to: a) respect the laws and the program of the party.
b) collaborate in the achievement of the aims of the party.
c) Respect and comply with the resolutions adopted by the bodies of the party.
d) contribute to the economic sustainability of the party, by paying the fees and contributions that are established under the company.
Article 16 Guarantees 1. The articles address the disciplinary sanctions and of party members, which will include the infractions and their corresponding sanctions, which will be reasonable and proportionate.
2. The suspension of militancy, the expulsion and any other sanction involving deprivation of rights of members can only be taken as a result of an adversarial process where the person concerned has been heard.
3. Without prejudice to the legal resources that may be lodged, the Member of the party that has been sanctioned may resort to an internal organ of the party, with powers to review the penalty.
Article 17 the principle of legality of action 1. Political parties shall carry out their activities freely, with full respect for the Constitution and the laws.
Acting against the Constitution and the laws is because of suspension of the activities of the party and its dissolution, in the terms of the third chapter.
2. the parties will be able to establish regulations and internal protocols of action of the organs of the party and its members, as well as internal procedures for its guarantee and control, in order to ensure the strict compliance with the law and their own statutes. The existence of these regulations and protocols, as well as the guarantees established by the compliance, will be properly taken into account for the purposes of the possible attribution to the party of the illegal actions that eventually could make its members.
Third chapter. Suspension and dissolution Article 18 Dissolution and termination 1. Political parties will dissolve: a) by decision of the own party, in the terms provided for in its by-laws, subject to ratification of the judicial body.
b) judicial decision, in the terms provided for in this chapter.
c) for its merger with another political party, in the terms provided for in its statutes.
2. The dissolution of a political party will be entered in the register of political parties and terminated its legal personality.
Article 19 Causes of suspension and dissolution 1. You can only order the suspension of activities of a political party or its dissolution for the following reasons: a) the Commission of criminal offenses.
b) Violation of democratic principles and constitutional values set forth in article 1.2 of the Constitution through their actions that violate the rights and freedoms of the people recognized in title II or to use, promote or justify violence.
c) violation of the laws in force.
d) establishment of an organization or of a non-functioning democratic, that does not respect the provisions of articles 11 to 13.
e) non-reversion because that has led to the suspension of activities, once the term of the suspension fixed.
2. The Attorney General of the State instarà the suspension of a political party when it has committed acts referred to in the first paragraph.
3. The Attorney General of the State urging the dissolution of a political party when the case goes to the letter e) of the first paragraph, and also when they have committed other acts set forth in the same paragraph so severe or repeated.
4. To impute to match the behaviors of the first section will take into account the existence of regulations and internal protocols of conduct and appropriate control procedures.
Article 20 legal competence for the dissolution 1. The competence to declare the dissolution of a political party corresponds exclusively to the upper Tribunal.
2. Get to know the demands of dissolution and its incidents: a) Criminal Court, if the demand is based on the cause due to the letter a) of article 19.1.
b) administrative Room, if the demand is based on other causes provided for in paragraph 1 of the article 19 or in the case provided for in the letter a) of paragraph 1 of article 18.

If the demand is based on the letter a) to article 19.1 and in another cause of the same article, the room will be the competent criminal court.
3. Against the decision of the upper Tribunal will be able to lodge an appeal before the High Court, which will be known by the magistrates who have not participated in the decision under appeal. Against this ruling, if necessary, will be able to lodge an appeal of amparo before the Constitutional Court.
4. The procedure before the Court will be processed urgently and preferential.
5. In a cause of dissolution can be ordered as a provisional measure to the suspension of political party activities. This request will be processed as incident within the general process, urgently and with special character.
6. The dissolution of a political party the urges the own party or the Attorney General of the State.
Article 21 legal competence for the suspension of activities 1. The suspension of activities of a political party, as the main cause for a particular activity or as a provisional measure in a cause of dissolution can only be agreed by the Superior Court, in the same terms as the previous article.
2. The suspension of a certain activity of a political party can only be take by the public prosecutor. If a person believes that an activity of a political party incurs a cause of suspension, you will be able to go to the public prosecutor to take the actions it deems necessary.
Article 22 the effects of dissolution and suspension of activities 1. The dissolution by court order of a political party shall entail the cessation of its activity, the settlement of her heritage and its automatic low in the register of political parties, without prejudice to the personal responsibilities that correspond to its leaders or its members.
2. You won't be able to create any political party with the same name of another that has been dissolved by court order or that is intended to succeed him.
3. The Court agreed that the liquidation of the assets of the dissolved party shall appoint a liquidator. The judicial authority will have to give publicity to the proposals of the award that the liquidator, and she would always the best financial offer. You must also authorize the remuneration of the liquidator.
4. The suspension of a political party shall entail the temporary cessation of their activities, in the terms established by the Court ruling that I remember. In this decision must contain the scope of the suspension of activities, that the judicial authority determines, taking into account the safeguarding of the general interest, as well as the maximum period of the suspension, which in any case may be greater than four years.
The fourth chapter. Financing of political parties first section. General provisions Article 23 Scope 1. The political parties are funded exclusively by the sources and the procedures established in this law.
2. The provisions of this law on donations, credits, returns to activities and management of own assets and inheritances and legacies of political parties also apply to foundations and other organizations that are linked.
It is understood that an entity is linked to a political party when it is established under a stable relationship between them, when there is a high degree of coincidence of the people who are part of their respective executive bodies or when there is in fact a close relationship and ongoing activities.
Article 24 sources of financing 1. Political parties funded their expenses by: a) The contributions of their affiliates and supporters and their elected jobs and of the holders of free sites designation, as well as personal contributions that make the candidates.
b) donations, in cash or in cash, the free services or at reduced prices to register under the terms and conditions established in the present law.
c) the funds from the credits for financial institutions and other financial services.
d) the performance of the activities carried out, of the political parties, and the returns from the management of their own heritage, the benefits from its promotional activities, and they can get the services that they can provide in relation to their specific purposes.
e) The inheritances and legacies that they receive.
f) resources from public funding.
2. Political parties are only allowed to have income coming from national or resident in the Principality of Andorra.
3. In order to ensure effective equality in the right to political participation, private funding is restricted by the limits established by the present law.
Second section. Private funding sources Article 25 Fees 1. The statutes will determine the procedure by which the party can approve the establishment of the General and instalments of regular affiliates and, where appropriate, of the supporters to contribute to sustain the expenses.
2. The statutes will determine the procedure for establishing, where appropriate, the special payments required to public office jobs and owners of free sites designation. The Court of Auditors can recommend the reduction of this contribution if you love, in a reasoned report, that their amount can affect the principle of objectivity in the performance of the public administration.
These contributions are held in an account designed specifically to this task and may not exceed 10% of the annual net salary of the person.
3. The fees and contributions from affiliates and supporters will have to be made by direct debit which owns the affiliate or by nominal income in the account you designate the match.
Article 26 Donations 1. Political parties will be able to receive donations or money not in nominatives finalists, in kind, from only natural persons, within the limits and in accordance with the requirements and conditions established in this law.
2. It is understood by donation, for the purposes of this law, any contribution in goods or services with economic value that is made without any consideration, including the personal contributions of party members and election candidates. The exception is the volunteer work that engaged her party members and supporters and electoral candidates.
3. Natural persons will be able to make donations to political parties for a maximum value of 6,000 euros per game.
4. Can not make donations to political parties, neither directly nor indirectly:

a) legal persons and without legal personality, foundations, associations or other entities.
b) natural persons who, by means of valid contract, provide the services or carry out supplies or works for some of the public administrations.
c) public entities, public and semi-public and public companies, and in general the investees with public capital, nor of its foundations.
5. Not be able to purchase services or supplies with public authorities individuals who have made donations to political parties during the period a year earlier.
6. the parties will not accept anonymous donations.
7. The monetary donations we will enter in an account opened for this purpose exclusively in a financial institution, stating the name and identification of the donor, your home, the amount given and the date of the donation. The financial institution where you perform the laying will be obliged to extend the donor a supporting document stating the above.
8. In the case of donations in kind, the effectiveness of the received is credited by certification issued by the political party which must state, in addition to the identification of the donor, the public document or authentic document proving the delivery of the right given by the express mention of the irrevocable character of the donation. Donations in kind will be valued in accordance with the existing rules on accounting for entrepreneurs.
9. All donations are irrevocable and cannot be subject to an order or condition.
10. The political parties may not accept, neither directly nor indirectly, donations that exceed the limits or fail to comply with the conditions established in the present law.
11. The political parties may not accept donations from Governments, political parties or foreign public bodies.
12. Political Parties provided to the Court of Auditors a list of donations received, with the information provided in paragraphs 6 and 7.
The Court of accounts will make public, annually, in the official bulletin of the Principality of Andorra, the lists with this information.
13. The political parties can't agree, neither directly nor indirectly, other people assume effectively the cost of acquisitions of goods, works or services or any other expense generated by its activity.
Article 27 Credits 1. The political parties are only allowed to carry out credit operations and obtain financial services with financial institutions.
2. The cancellation of interest or capital and the establishment of favourable conditions different from the ordinary market or of the common uses of commercial traffic will be considered as donations and must follow the regime provided for in article 26.
3. The documentation on credit operations and those indicated in the previous section must be provided by the party to the Court of accounts, who may also claim them to financial institutions.
Article 28 Performance of activities carried out by political parties may not perform professional, business or commercial activities.
Not have this consideration the activities that may be carried out in the framework of its objectives, including those of a promotional nature and aimed at fund raising.
The funds or the economic results obtained from these activities will be duly entered in the accounting of the party.
Article 29 property Returns the matches have the capacity to manage the heritage itself. The yields obtained will be in any case the party's income.
The conveyances in which intervene the party must be contained specifically in the accounting of the party, with identification of the goods object of transmission and of all the people involved.
Article 30 Legacies and inheritance bequests and inheritances that receive the political parties will be specifically entered in the accounting of the party, with identification of the goods received and the transmitent.
The parties may not accept bequests or inheritances that establish conditions or stipulations that condition their political action.
The acceptance of an inheritance by a party will always benefit of inventory.
The third section. Sources of public finance Article 31 public funding The public funding of political parties comes exclusively from the grant of representation that regulates this law.
Article 32 grant of representation 1. The parties with representation in the General Council and in the Commons will receive a grant to pay for the election expenses, regulated in article 46, and another grant of representation, to pay for its operating expenses.
The representatives who have been elected in the same candidature submitted by a political party, they can also receive the grants set out in the previous paragraph. These representatives can give up to receive the grant of representation.
The parties or electoral candidates without representation to the General Council and in the Commons will receive equally established subsidies, while they may renounce the grant of representation or used it to pay for election expenses.
The parties with representation in the General Council and in the Commons will be able to allocate the grant of representation to cover election expenses provided that it is duly justified to have sufficient resources to ensure its operation.
2. The elected representatives in the same candidature submitted by a political party, will be, in affections of this law, a grouping. The groups that received grants of representation to pay for its operation are subject to the same accounting obligations and the same economic and financial control provisions of this law by the political parties.
The responsibility of the groups will be personal and solidarity for all its members.
3. The grant of representation destined to pay for the costs of operation will be set based on the following: a) 150 euros for each seat in the General Council.
b) 30 euros for each Member in the Commons.
c) 5 euros for each vote obtained by each candidate in national elections or elections to the General Council parish and 5 euros for each vote received in the communal elections.
4. The subsidy intended to pay for the costs of the second section regulates electoral Chapter five.
Section four. Article 33 accounting scheme Administrator

1. All the party must appoint a Chief Executive Officer responsible for your income and expenses and its accounting. Your name will be communicated to the Court of accounts.
2. The administrator of the political party can be appointed election Manager, with the functions that assigns the chapter five.
Article 34 accounting Obligations 1. Every political party has to carry the proper accounting, according to the generally accepted principles and in accordance with the models, indications and criteria established by the Court of accounts, which enable the fulfilment of the obligations established by this law, the knowledge of their financial situation and heritage and their control by the Court of Auditors.
2. The party's accounting will contain detailed manner the State of income and expenses and inventory of goods.
3. In particular, in the books of the Treasury it is scored separately the income corresponding to:-the fees of members and supporters;
-the private donations;
-credit operations;
-performance of activities;
-the economic returns;
-bequests and inheritances received;
-the general public funding;
-the electoral subsidies.
Equally, it is submitted the expenses, at a minimum, the following:-staff costs;
-expenses for the acquisition of goods and services;
-financial costs of credits;
-other expenses of administration;
-costs of the activities of political parties.
It also submitted the capital operations relating to:-credits for financial institutions;
-investments;
-debtors and creditors.
4. Before 1 March each party will approve their annual accounts for the previous financial year, which include the balance sheet, the profit and loss account, the inventory of goods and an explanatory.
The annual accounts include all the assets and liabilities of the party, including the electoral character.
The report will include the relationship of public subsidies and private donations received from individuals with specific reference, in each of them, of the elements that make it possible to identify the donor and the same amount of capital received.
The memory must be accompanied by an annex where you specify the contractual conditions stipulated number of credits or loans of any kind that keep the party with credit institutions, with identification of the concedent entity, the amount awarded, the interest rate and the repayment period and the outstanding debt at the end of the year with an indication of any relevant contingency on compliance with agreed conditions.
All political parties must submit the consolidated annual accounts, duly signed at the Court of accounts before April 1. Once submitted, you will be required to remit within a maximum period of one month, in the registry of political parties, with the justification issued by the Court of Auditors in accordance with completed his presentation.
5. The Court of Auditors shall state the criteria and standards applicable to the parties, in the exercise of the functions attributed to article 5 of the law.
6. the political parties keep the accounting documents and to give support for a period of ten years.
7. The rules and the proper accounting format that establishes the Court of accounts will be of application to the financing of all political parties and lists of candidates participating in the elections, both inside and outside of the election period.
Fifth section. Control of accounts Article 35 Internal Control 1. The parties have to establish internal controls of their accounts, to ensure transparency and compliance with their legal obligations in the area of funding. In the memory of the annual accounts, inform the Court of Auditors of the procedures established.
2. the parties may employ the services of external auditors to verify their statements.
3. The reports which are drafted in application of paragraphs 1 and 2 shall be attached to the annual accounts that the party sent to the Court of accounts.
Article 36 of the Court of accounts 1. The Court of accounts fiscalitzarà the annual accounts of the political parties, without prejudice to the audit of election expenses under the terms of Chapter five.
2. For the purposes of the preceding paragraph, the Parties shall send to the Tribunal before the 1st day of April of each year, the accounts for the previous year, duly approved. The accounting documents will be sent accompanied by a financial report which sums it up the income and expenses of the party, with the format established by the Court of Auditors.
3. The control of the Court of accounts will run on all funds managed by the parties, including private income.
4. The Court of Auditors will prepare an interim report of audit of the accounts of each political party, within a period of four months from its receipt, stating in particular the observations relating to the lack of justification of income or expenditure, accounting irregularities, violations of limits and conditions of income and any other irregularity, economic and accountant.
5. The Court of Auditors may require the political parties to facilitate the documentation or information on their economic, financial and patrimonial situation you need to Flash your audit report. The requirements will be satisfied within a maximum period of fifteen days. If it were not possible for the specific circumstances of the case, the political party will inform the Court, which shall determine the appropriate period of time, which in no case exceed two months.
In addition, people and entities who have maintained relations of economic nature with political parties are obliged, if they are required by the Court of Auditors, to provide the information and detailed justification of the operations carried out.
6. The interim report of audit will be notified to the party within a period of three days from the approval by the Court. The party will be able to submit allegations within a period of fifteen days, extendable up to thirty.
7. The Court of Auditors will issue the final report of investigation within the period of thirty days from the end of the period of allegations. By agreement of the Court, this period can be extended thirty days if the complexity of the case requires it.

The final report will verify the regularity of the accounts of the party and their economic and financial management, as well as the fulfilment of the obligations arising from this Act. The report will contain all the irregularities and infringements detected and the measures adopted or proposed to correct them and punish them. You can also include recommendations and proposals to improve the financial management and accounting of the matches.
8. If the Court of Auditors observed lack of justification of the expenses, sort the return of general grant to the equivalent amount, without prejudice, if any, of the corresponding responsibilities. This amount will be deducted from the subsidy next in case you have not been compensated before their perception. This reduction can be effective in different budgetary exercises and will be measured, taking into account the benefits derived from the illegal action of the party or coalition.
The resolutions of the Committee that arranged the reimbursement of public funds are legally recurribles in front of the Council.
9. If the Court of Auditors observés irregularities in the management of the funds that may constitute offences set forth in article 37, begin the procedure article 39.
If you're noticing signs of rational criminal behaviour, this will be communicated to the public prosecutor.
10. The Court of Auditors to include in its annual report of activities the results of the audit of the accounts of political parties. The annual report will contain the recommendations and proposals that the Court considers appropriate to ensure better compliance with the law and improve the rules governing the financing of political parties.
11. The Court of Auditors, at the request of the General Council or when it deems appropriate, can create and raise the General Council reports, annual reports and studies on the financing of political parties, including the recommendations and proposals that it deems appropriate.
The sixth section. Infractions and sanctions Article 37 Offences 1. Regardless of the corresponding civil and criminal responsibilities, will be penalised as infringements in the area of financing of political parties the following behaviours: a) Receive private donations in excess of the maximum amounts or with violation of the conditions established by law.
b) Make contributions to candidates for election on the limits of the maximum election expenses set by the fifth chapter.
c) Infringing the accounting obligations arising from this law, so that it prevents or severely hinders the knowledge of the financial situation and the heritage of the political party.
d) does not send the annual accounts to the Court of accounts within the period and under the conditions established by law.
e) does not meet the requirements of the Court of accounts, or in any way impede their investigation.
f) other violations of the obligations established by the fourth chapter of this law.
2. Are responsible for infringements of the people who commit the ducts of the previous section. If it were not possible to individualize the conduct or allocated to a particular person, you will be responsible for the political party.
To impute to match the behaviors of the first section will take into account: a) the existence of regulations and internal protocols of conduct.
b) the existence of effective procedures to control.
3. The period of prescription of the offences set forth in this article is five years.
Article 38 Penalties 1. The infractions included in letters a) and b) of paragraph 1 of article 37 shall be sanctioned with a fine of between double and triple the amount of the donation is irregular.
2. The offences provided for in the letters c), d) and e) of paragraph 1 of article 37 shall be sanctioned with a fine of 3,000 € up to € 100,000. The Court of accounts in addition to be able to sort that is not delivered to the following general grant until they have fulfilled the obligation unattended.
3. The offences set forth in the letter f) of paragraph 1 of article 37 shall be sanctioned with a fine of 1,000 € up to 50,000 €.
4. For graduated sanctions will take into account the circumstances of the infringement, its gravity, the effects it has caused and recidivism.
5. The party will be in any case responsible for subsidiary of the sanctions that are imposed on their members, without prejudice to the faculty to repeat against the persons directly responsible.
6. The fines that have to pay for the party will be deducted from the next public subsidy you have received in case you are not satisfied before your perception.
Article 39 the sanctioning Procedure 1. The Court of accounts incoarà a sanctioning procedure when in a report of audit of accounts of a political party notice irregularities that may constitute offences set forth in article 37.
2. The procedure will be directed against the person or persons who allegedly appear as responsible for the behaviors infractores or, if it is not possible to identify or individualize the responsibilities, against the party, acting through the representation of your administrator.
The party has in any case considered an interested party in the proceedings.
3. The agreement of opening the procedure will include the designation of an instructor, you have to be one of the members of the Court of accounts, the story of the events that originate, the infringement imputed and alleged, in accordance with paragraph 2 and article 37.2.
The agreement shall be notified to the interested parties within a period of twenty-four hours since its adoption.
4. Within a period of fifteen days from the notification, the interested parties may submit allegations and come up with the tests deemed appropriate.
The practice of the tests do not run more than 30 days. This period can be extended another 30 days, by agreement of the instructor, under exceptional circumstances.
The refusal on the part of the instructor of the practice of the proposed tests, as well as the denial of the extension of the deadline for the may be traversed before the plenary of the Tribunal that resolved within a period of three days.
5. once practiced the tests have been admitted and made the allegations, the instructor must be in the period of fifteen days a proposal for resolution, in that it will include the steps made so far; the facts that he considers to be tested; the infraction, if any, has been made; the sanction which, in his case, it is proposed, with expression of the circumstances taken into account by the graduate; and the persons responsible.

The proposed resolution will be notified to the interested parties within a period of twenty-four hours.
6. Interested parties may submit allegations with respect to the proposed decision within the period of fifteen days from its notification. During this period they will clear the file for your perusal.
7. Upon expiry of the period of allegations and views on the matter, the instructor will report to the Full the proposed resolution and the allegations. The full resolution within a period of fifteen days.
8. the maximum period for resolving the file is approximately six months since its opening. After this period no final decision has been handed down, the file will be considered expired and is stored.
9. The decision of the plenary of the Court of accounts may be made before the administrative Hall of the High Court.
Chapter five. Election financing Section first. The administrator and the Administrator of the application Article 40 electoral election 1. All candidates must have an electoral administrator in charge of your income and expenses and its accounting. Your name should be reported to the Electoral Board.
2. When a single party or a coalition presents nominations in more than one parish, nothing prevents the different candidacies federate expenses and have the same administrator. So, also need to communicate it to the Electoral Board.
3. you can be appointed election Manager any person of legal age, Andorran nationality and full use of their civil and political rights.
4. Candidates may not be the electoral administrators.
5. The accounting will be adjusted in each case to the General principles and the applicable regulations.
Article 41 general Manager 1. Political parties or coalitions whose candidates in more than one parish must have, in addition, a Chief Executive Officer. When the various candidates of the same political party or coalition with a single election administrator, this may also be the Chief Executive Officer. So, also need to communicate it to the Electoral Board.
2. The Chief Executive Officer responsible for all election expenses and income made by the parties or coalitions and to their nominations, as well as the corresponding accounting.
3. The administrators of the candidates act under the responsibility of the Chief Executive Officer.
Article 42 accounts opened the electoral administrators and, where appropriate, the general managers, previously designated in time and form, must report to the Electoral Board are specific accounts open for fund raising at any bank with its headquarters in Andorra. This communication will be made in twenty-four hours after the opening of the accounts.
Article 43 of the income and expenditure accounts opened 1. All funds used to pay for the election expenses, whatever their origin, must be entered in the accounts and all expenses must be paid with the same accounts.
2. electoral administrators and, where appropriate, the general managers are responsible for solidarity of the amounts deposited and their application for the purposes indicated.
3. Once the election campaign, only you will be able to have the balances of these accounts to pay, in the fifty days following the vote, election expenses previously contracted.
Second section. Electoral financing sources Article 44 donations to election campaigns 1. The electoral candidates will be able to receive donations in money or in kind nominatives, from only natural persons, within the limits and in accordance with the requirements and conditions established in this law.
2. The national or resident natural persons will be able to make donations to the election of candidates to a maximum value of 6,000 euros per application.
3. Can not make donations to the election candidates, neither directly nor indirectly: a) legal persons and without legal personality, foundations, associations or other entities.
b) natural persons who, by means of valid contract, provide the services or carry out supplies or works for some of the public administrations.
c) public entities, public and semi-public and public companies, and in general the investees with pubic capital, nor of its foundations.
4. Not be able to purchase services or supplies with public authorities individuals who have made donations to an electoral campaign during the period a year earlier.
5. The electoral candidacies will not accept anonymous donations.
6. The monetary donations as part of an election campaign they will enter in the accounts relating to the previous articles, stating the name and the identification of the donor, your home, the amount given and the date of the donation. The financial institution where you perform the laying will be obliged to extend the donor a supporting document stating the above.
7. In the case of donations in kind, the effectiveness of the received is credited by certificate issued by the election administrator and, where appropriate, to the general manager, which should contain, in addition to the identification of the donor, the public document or authentic document proving the delivery of the right given, making express mention of the irrevocable character of the donation. Donations in kind will be valued in accordance with the existing rules on accounting for entrepreneurs.
8. All donations are irrevocable.
9. Candidates may not accept, neither directly nor indirectly, donations that exceed the limits or fail to comply with the conditions established in the present law.
10. It is understood for donation to an election campaign, for the purposes of this law, any contribution in goods or services with economic value that is made without any consideration to an electoral bid, including the personal contributions of candidates and members and supporters of the party or coalition to submit application. The exception is the volunteer work that engaged in an election campaign, the candidates and the members and supporters of the party or coalition to submit application.
11. The electoral candidates may not accept donations from Governments, political parties, public bodies or natural or legal persons from abroad.
12. The electoral candidates provided to the Court of Auditors a list of donations received, with the information provided in paragraphs 6 and 7.

The Court of accounts will make public in the Official Gazette of the Principality of Andorra, in the year after the holding of the elections, the lists with this information.
Article 45 electoral Subsidies the State subsidizes the costs occasioned to the attendance of candidates in the general election and were thus, in accordance with the rules laid down in this chapter. The grant will not be, in any case, the number of electoral costs declared and justified by the Court of Auditors in the exercise of its function fiscalitzadora.
Article 46 Amounts eligible 1. The State subsidizes the cost estimate of the electoral activities in the general election in accordance with the following rules: a) 150 euros for each seat of the General Council obtained.
b) 5 euros for each vote obtained by each candidate, whether in national constituency or the parish.
2. The State subsidizes the costs incurred due to the communal elections in accordance with the following criteria: a) 30 euros for each post of Director obtained.
b) 5 euros for each vote obtained by each candidate.
3. The credits of the Government budget, corresponding to the grants that have been awarded to candidates that attend to the general election, or establishment have the character of expandable, up to a sum equal to the amount of the obligations to be compromised.
Article 47 Advances to electoral subsidies 1. The State grants subsidies advances mentioned in the previous article in the candidates they had retrieved from representatives in the last general election or communal. The advanced amount may not exceed 30% of the subsidy received by the candidates in the last general election, or communal.
2. Administrators can request the Government advances between the fifteenth and twentieth after the call. Ten days after the request, the State puts at the disposal of the managers indicated advances. These amounts will return, after the elections, in the amount that exceed the amount of the subsidy that corresponds to each application.
The third section. Election expenses Election Expenses Article 48 1. Election expenses are considered to be those that make nominations from the day of the call until the proclamation of elected by the following concepts: a) Propaganda and advertising directly or indirectly addressed to promote votes for the candidates, whatever the form and the means to be used.
b) rental of premises for the holding of election campaign.
c) Salaries or bonuses in the permanent staff do not render their services to the candidates.
d) means of transport and travel expenses of the candidates, the leaders of the political parties or coalitions and of staff in the service of the application.
e) telecommunications and correspondence.
f) interests of credits received for the electoral campaign, produced up to the date of receipt of the corresponding public funding.
g) all that are necessary for the organisation and operation of the offices and services required for the elections.
2. The electoral candidates will be able to carry out electoral expenses to a maximum amount that will be determined by the sum of 200,000 euros 30,000 euros, depending on the case, respectively, on the one hand to the General Council elections on the national list or on the other side of elections to the General Council in the parish lists or communal elections, more 0.30 euros for each person registered in the electoral register of the relevant constituency. The violations of these limits by the candidates will be sanctioned according to the provisions of paragraph 1 of article 38.
Section four. The control of the Electoral Board and the audit of the Court of accounts Article 49 status of electoral accounts 1. From the date of the announcement up to the fiftieth day after the elections, the Electoral Board oversees the performance of the election financing regulations.
2. For this purpose, you will be able to claim at all times of the status of electoral accounts banking entities, data of identification of depositors and the ends it deems required for the performance of the function fiscalitzadora.
3. in addition to electoral administrators will get the information that it deems necessary accounting and guest must settle for written questions that the Electoral Board are raised.
4. If your using this research evidence of constitutive behaviour of electoral crimes, the Electoral Board this will be communicated to the public prosecutor within a period of one month, without prejudice to the period of prescription of the offence.
5. The Electoral Board informs the Court of accounts of the results of its activity fiscalitzadora within a period of two months from the conclusion of the electoral elections.
Article 50 presentation of electoral accounting 1. Between sixty and eighty days after the election, the candidates who accomplished the requirements in order to receive State subsidies or they had requested advances charged to the same feature, in front of the Court of accounts, a documented and detailed accounting of their respective electoral income and spending.
2. The presentation will be made by general managers and election administrators.
3. In the same period, the financial institutions that had granted credits in the nominations sent to the Court of Auditors detailed news of the same, within the period referred to in the first paragraph of the present article. Natural persons and legal entities that hagessin billed to the candidate lists services relating to election expenses exceeding 10,000 euros sent on the same Court a succinct list of these actions 4. Within six months after the election, the Court of accounts issue, in the exercise of its function fiscalitzadora, a preliminary report about the regularity of the election accounting, which will be reported to the respective candidates and reported to the General Council.
To make this preliminary report, the Court of accounts may lay claim to the candidates the explanations and documents it deems relevant.
The candidates, in the period of fifteen days, they can formulate the allegations they believe appropriate.

The Court will issue the final report of investigation within a month. If observés lack of justification in expenses, accounting irregularities or violations of the restrictions on income and expenditure, ordered electoral non-adjudication or reducing the State subsidy to the nomination.
If you are noticing violations of the obligations of the candidates and, where appropriate, of the political parties in the area of funding, the Court of accounts will initiate the procedure laid down in article 39.
Are applicable to the candidates the electoral infractions and sanctions provided for in articles 37 and 38, to the extent that affect obligations that enforces this law. The violations set forth in section f) of article 37 extend also to other breaches of the obligations of the candidates provided this law, and shall be sanctioned in accordance with paragraph 3 of article 38.
If in addition to noticing signs of crime constitutive behaviour, this will be communicated to the public prosecutor.
5. The Court of Auditors sent within three days the final report of investigation to the General Council and the Government.
6. The Government, in accordance with the report of the Court of accounts, within a period of one month from the date of receipt, will the payment of subsidies to the nominations.
If the preliminary report on audit of the Court of Auditors warn evidence of irregularities and if the parties or the candidates affected do not formulate allegations, the Government will, within a period of one month from receipt, payment of subsidies to candidates, according to the preliminary report of the Court of accounts, and without prejudice to the applicable according to the report. The amounts received will be adjusted, where appropriate, to which correspond according to the report.
Transitional provisions First. Registration of political parties in the registry of political parties the political parties existing in the Principality at the time of the entry into force of this law-any that your legal form-will have a period of one year to apply for entry in the register of political parties, after having adapted, if necessary, its statutes to this law.
In the meantime, and until they occur, in your case, your registration or this will definitely deny, the application will be the third, fourth and fifth chapters of this law.
After this period without that has occurred, the application for registration, the party will lose its name and will cease to be it for the purposes of this law.
In any case, to the associations and, in general, groups of people, or not registered in the register of associations, which are presented in the elections they will be of use to the extent which corresponds to the second, third, fourth and fifth chapters of this law.
Second. Public funding of electoral representation and public subsidies provided in articles 32 and 46 will be included in the General budget.
Third. Forms and directions on accounting for political parties in The Court of accounts shall approve, within the period of six months from the entry into force of this law, the models, criteria and indications on the accounts of the political parties that article 34.
Repealing provision abolishes the law of election financing, and the law 5/2005, of 21 February, qualified for the modification of article 1 and article 11 of the law of electoral funding.
Disposicións end First. Modification of the penal code 1. Modifies the article 38.1 of the criminal code, introducing a new paragraph, which is worded in the following terms: "in the crimes over the Court will impose the additional penalty of deprivation of the right of passive suffrage, for the duration of the sentence."
2. Modifies the penalty provided for in the first paragraph of article 380 of the criminal code, which is worded in the following terms: "with a prison sentence of three months to three years."
3. the second section modifies the estimated penalty of article 380 of the criminal code, which is worded in the following terms: "with a prison sentence of up to two years."
4. Modifies the penalty provided for in the first paragraph of the article 381 of the penal code, which is worded in the following terms: "with a prison sentence of two to four years."
5. the second paragraph is modified penalty foreseen in article 381 of the penal code, which is worded in the following terms: "with a prison sentence of up to three years."
6. modify article 383.1 of the penal code, which is worded in the following terms: "1. The mayor or magistrate who, with out own or a third party, ask for, or receive, personally or by person interposed, undue benefits or accept offer or promise to perform or omit an act of his position should be punished with imprisonment of three months to three years and disqualification for the exercise of public office for a period of at least six years. "
7. Modify the penalties provided for in article 385 of the criminal code, which is written with the following text: "with a prison sentence of up to one year, in the case of article 383 and imprisonment up to two years, in the case of article 384."
8. article 387 of the penal code is modified, which is worded in the following terms: "Article 387.
The illegal financing of political parties 1. Who receive funding for a political party or for a electoral candidacy seriously in contravention of the obligations and conditions imposed in the law of political parties and electoral financing must be punished with imprisonment of three months to three years and fine up to three times of the amount received.
2. who made donations to a political party or an electoral bid seriously in contravention of the limits and conditions imposed in the law of political parties and electoral financing must be punished with imprisonment of three months to three years and fine up to three times the amount given.
3. The Chief Executive Officer of a political party who had at their disposal assets, funds or any patrimonial element is not declared, both in and outside of it, the acquisition of which has not been duly justified in accordance with the legal regime of current funding, nor with the accounting formulated and presented to the control of the Court of accounts, will be punished with imprisonment of three months to three years and fine up to three times the value.

4. This offence is punished even when the goods, or the non-heritage declared they had a formal political party alien to the holder, provided they could demonstrate that these assets, funds or assets were at the disposal of the party or people the same as they were in Executive or managerial positions.
5. the property, funds, or property is not declared will be considered the instrument of the crime for the purposes of the provisions of article 70. "
Second. Modification of the law of the Court of accounts 1. Add a new paragraph in the first section of the article 1 of the law of the Court of accounts: "it also corresponds to the Court of Auditors the audit of the financial and economic activity of the political parties registered in the registry of political parties, as well as to entities linked or part of them, of the electoral coalitions and electoral candidacies."
2. A new wording to the letter a) of paragraph 1 of article 2 of the law of the Court of accounts: "to) Monitor the financial economic activity of the public administration, political parties, as well as of the related entities or part of them, of the electoral coalitions and electoral candidates, ensuring that they conform to the legal system."
3. Add a letter h) to paragraph 1 of article 2 of the law of the Court of accounts, to read as follows: "h) Monitor the annual accounts of the political parties and the groups of representatives, in the terms established by the law of political parties and electoral financing."
4. Add a paragraph 3 in article 2 of the law of the Court of accounts, to read as follows: "3. Sanctioning Steps, process and solve the sanctioning to political parties, candidates and associations of representatives in application of the sanctions provided in the law of political parties and electoral financing."
5. A new wording for paragraph 1 of article 3 of the law of the Court of accounts: "1. the Court of Auditors fulfils its function through the preparation of reports, studies and reports, once approved by the plenary, together with the allegations and justifications that have presented the fiscalitzats us and proposed recommendations in order to improve its management , need to be exposed as part of a report that the Court must submit annually to the General Council. "
6. Add a letter f) to paragraph 2 of article 3 of the law of the Court of accounts: f) The audit of the accounts and the financial and economic activity of political parties, coalitions and, when appropriate, of the electoral candidacies. "
7. Modifies the section 4 of article 3 of the law of the Court of accounts, which is worded in the following terms: "4. The Court of Auditors has to draw up an annual report on audit of funding of each political party and the groups of representatives who receive public subsidies, in the terms provided by the law of political parties and electoral financing; and a report of audit of the expenses and subsidies of the candidates in every electoral process, in the terms that has the fifth chapter of the qualified law of political parties and electoral financing. "
8. Add a letter g) to paragraph 1 of article 8 of the law of the Court of accounts, to read as follows: "g) The electoral candidates, the political parties and the groups of representatives who receive public subsidies."
9. Add a letter h) to paragraph 1 of article 8 of the law of the Court of accounts: "h) political parties or coalitions and electoral bids."
10. The letter g) of paragraph 1 of article 8 of the law of the Court of accounts becomes number as letter i).
Third. Political party registration 1. The Government will draw up the regulations that are required for the application of the rules relating to the registration of political parties established by this law.
2. The regulations of the register of associations will be of supplementary application in the registry of parties in everything that is compatible.
Fourth. Habilitation in law of the budget to update amounts in accordance with the CPI The budget Law will be able to update in accordance with the annual CPI rise this law provisions in articles 26, 32, 38, 44 and 46.
Fifth. Nature of law this law, except for the second final provision, has the character of law, by virtue of article 40 of the Constitution in relation to article 26.
A sixth. Entry into force this law shall enter into force the day after its publication in the official bulletin of the Principality of Andorra.
Casa de la Vall, 18 September 2014 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
Joan Enric Vives Sicília François Hollande Bishop of Urgell, President of the French Republic Co-prince of Andorra Co-prince of Andorra