Control Regulation

Original Language Title: Reglamento de Fiscalización

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QUINTA SECTION

NATIONAL ELECTORAL INSTITUTE

AGREEMENT of the General Council of the National Electoral Institute amending the INE/CG263/2014 Agreement, for which the Fiscalization Regulation was issued and the Fiscalization Regulation was repealed on 4 July 2011 by the General Council of the then Federal Electoral Institute by Agreement CG201/2011, in compliance with the judgment of the Superior Court of the Electoral Tribunal of the Judicial Power of the Federation relapse to the appeal of appeal identified with the Case number SUP-RAP-207/2014 and cumulative.

On the sidelines a seal with the National Shield, which reads: United Mexican States.-National Electoral Institute.-General Council.-INE/CG350/2014.

AGREEMENT OF THE GENERAL COUNCIL OF THE NATIONAL ELECTORAL INSTITUTE AMENDING THE AGREEMENT INE/CG263/2014, WHEREBY THE REGULATION OF AUDIT WAS ISSUED AND THE REGULATION OF OVERSIGHT WAS ABROGATED APPROVED ON 4 JULY 2011 BY THE GENERAL COUNCIL OF THE THEN FEDERAL ELECTORAL INSTITUTE BY AGREEMENT CG201/2011, IN COMPLIANCE WITH THE JUDGMENT OF THE SUPERIOR COURT OF THE ELECTORAL TRIBUNAL OF THE JUDICIAL BRANCH OF THE FEDERATION RELAPSE TO THE APPEAL OF APPEAL IDENTIFIED WITH CASE NUMBER SUP-RAP-207/2014 AND ACCUMULATED

THE AUDIT REGULATION AS AN ANNEX FORMS PART OF THIS AGREEMENT INE/CG350/2014 CORRESPONDS TO THE REGULATION APPROVED BY THE GENERAL COUNCIL BY AGREEMENT INE/CG263/2014 AND INCORPORATES THE AMENDMENTS APPROVED ON 23 DECEMBER 2014 BY THE HIGHEST GOVERNING BODY OF THE NATIONAL ELECTORAL INSTITUTE IN COMPLIANCE WITH THE JUDGMENT ISSUED BY THE ELECTORAL TRIBUNAL OF THE JUDICIARY OF THE FEDERATION.

BACKGROUND

I.         By Decree published in the Official Journal of the Federation on February 10, two thousand fourteen, article 41 of the Political Constitution of the United Mexican States was reformed, which provided for the creation of the National Institute Electoral, as an authority in the electoral field, independent in its decisions and functioning and professional in its performance, governed by the principles of certainty, legality, independence, impartiality, maximum publicity and objectivity.

II.        On the twenty-third of May of two thousand fourteen, the Decree by which the General Law of Electoral Institutions and Procedures, whose Fourth Book, Title II, Chapters 4 and 4, is issued in the Official Journal of the Federation, was published in the Official Journal of the Federation. Fifth, they contain the powers and powers of the Fiscalization Commission and the Technical Unit of Taxation respectively, as well as the rules for their performance and the precise limits regarding their competence.

III.       On the same date, the Decree for which the General Law of Political Parties is issued, in which it is established, was published in the Official Journal of the Federation, among other issues: (i) the distribution of powers in the field of political parties; (ii) the rights and obligations of political parties; (iii) the financing of political parties; (iv) the financial regime of political parties; (v) the audit of political parties; political parties; (vi) applicable provisions of national political groupings and the organisations of citizens intending to be a political party.

IV.      On November 19, two thousand fourteen, the General Council of the National Electoral Institute issued the INE/CG263/2014 Agreement for which the Fiscalization Regulation was issued and the Fiscalization Regulation was abrogated. July of two thousand eleven, by the then General Council Federal Electoral Institute, by the agreement CG201/2011.

CONSIDERING

1.       That Articles 41, Base V, of the Political Constitution of the United Mexican States; 2, number 1, point (b); 29 and 30, numeral 1 and 2, of the General Law of Electoral Institutions and Procedures establish that the National Institute Electoral is an autonomous public body, endowed with legal personality and own patrimony, authority in electoral matters and independent in its decisions and functioning, which has among its functions to contribute to the development of life and preserve the strengthening of the regime of National Political Parties.

2.       That in accordance with Article 35 of the General Law of Electoral Institutions and Procedures, the General Council of the National Electoral Institute is the top management body responsible for monitoring compliance with the law. constitutional and legal provisions on electoral matters, as well as to ensure that the principles of certainty, legality, independence, impartiality, maximum publicity and objectivity guide all the activities of the Institute.

3.       That Article 44 numeral 1 (jj) of the General Law of Electoral Institutions and Procedures, points out as the faculty of the General Council, to issue the necessary agreements to make its powers and the other ones mentioned in the referred to as law or other applicable legislation.

4.       That, as a result of the approval of the Fiscalization Regulation mentioned in the current Agreement IV, the political parties National Action, Institutional Revolutionary, Democratic Revolution, Labor, Green Ecologist of Mexico, Movimiento Ciudadano, and Morena, filed appeals, identified with the keys SUP-RAP-2 0 8/2 0 1 4, SUP-RAP-212/2014, SUP-RAP-215/2014, SUP-RAP-216/2014, SUP-RAP-217/2014, and SUP-RAP-222/2014, regarding the which was ordered to accumulate.

5.       That on December 18, two thousand fourteen, the Supreme Court of the Electoral Tribunal of the Judicial Branch of the Federation resolved the appeal of appeal SUP-RAP-207/2014 and accumulated, ordering the modification of the said Agreement, in the following terms:

" (...)

SECOND. The INE/CG263/2014 Agreement, issued by the General Council of the National Electoral Institute, was amended by the General Council of the Electoral Institute, and the audit regulation adopted on 4 July 2011 by the General Council of the then the Federal Electoral Institute by the CG201/2011 Agreement, to be in the terms indicated in the last recital of this execution.

(...) "

6.       That, in recital 5 of the above judgment concerning the substantive study, he pointed out in the interest of the following:

" (...)

QUINTO.

F. Payment of party obligations through the Technical Unit of Taxation

(...)

It is unfounded that the reason for tort is unfounded, because, although it is true, the article questioned only It is not the only modality of the option of payment through the Technical Unit that is stable in the Rules of Procedure. It refers to the "totality of obligations contracted for the campaign or, if only, the propaganda on the public road". (a) for the purpose of the implementation of this Regulation; Paragraph 1, of the General Law of Political Parties, whose omission the appellant raises, are provided for in Article 350 of the Own Rules of Procedure, given that it establishes " The parties may choose to make the payments relative to their permanent ordinary activities, pre-campaigns and campaigns, or only those relating to propaganda on public roads during the pre-campaign and campaign period ".

not object to the above conclusion, alleged by the appellant's political party regarding the undue Article 350 of the General Law of Political Parties refers to paragraph 4 of the General Law of Political Parties. According to its wording, it was necessary to refer to paragraph 1 of the article itself. 64.

This, because it's really not about an undue foundation, but, in any case, is a mistake, the which must be corrected to avoid confusion, (...). "

M. Figure of unrecognized expense line-out

a) Agravio relative to the omission of foreseeing a deadline to resolve on the unrecognized expense inlint.

Now, in what was the subject of impeachment, the Party, Green Ecologist of Mexico, maintains an inequity The Court held that the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court of State held that the Court of Opinion of the respective report.

In this regard, this Superior Room considers that in order to maximize the right to an effective hearing guarantee is founded the tort and it is appropriate to amend Article 212, paragraphs 4 and 7 of the Fiscalization Regulation in order to eliminate the time limit for the submission of the deslinde document after the forty-eight hours following the moment in which the subject required knowledge of the expense that is not recognized.

This for the effect that the referred to may be presented at any time and until the job has been removed errors and omissions.

If you submitted it prior to the issuance of the error and omissions, the Unit, Technique will have to value it in this document.

If they submitted it in response to the error and omissions, the Technical Unit of Fiscalization will evaluate it in the draft Consolidated Opinion which will be submitted for approval by the Committee on Taxation, which, if approved, will increase it to the General Council of the National Electoral Institute for its opinion on the appropriate agreement.

(...) "

7.       To be attentive to the provisions of the Superior Court of Electoral Tribunal of the Judicial Branch of the Federation, in the multi-referenced sentence, and in accordance with Article 5 of the General Law of the Media System of Impeachment in Matter It is appropriate that the General Council, in the exercise of its powers, issue the Agreement in respect of which the court is determined to be exposed.

By virtue of the foregoing and based on the provisions of Articles 41, Bases II, penultimate paragraph; and V, Paragraphs A, paragraphs 1 and 2 and B, penultimate paragraph of the Political Constitution of the United States of Mexico; 35; and 44, number 1, point jj); of the General Law of Electoral Institutions and Procedures, this General Council issues the following:

AGREEMENT

FIRST.- In compliance with the SUP-RAP-207/2014 ruling and its accumulated, issued by the Electoral Tribunal of the Judicial Branch of the Federation, Articles 212, paragraphs 4 and 7 and 350 of the Fiscalization Regulation to remain as follows:

Article 212.

Expenses

1. In the event that a party, coalition, candidate, candidate, candidate or independent candidate, disregards the existence of some type of campaign expense not recognized as their own, you must perform the following procedure:

2. The eslinde must be written before the Technical Unit and must be legal, appropriate, suitable and effective. Your presentation may be through the district boards or local boards as soon as possible to send them to the Technical Unit.

3. It shall be legal if presented in writing to the Technical Unit.

4. It can be presented to the Technical Unit at any time and until the error and omission of the craft.

5. It will be appropriate if the notification accurately describes the concept, its location, its temporality, its characteristics and all those elements or data that allow the authority to generate conviction.

6. It will be effective only if it performs acts aimed at stopping the conduct and generates the possibility for the Technical Unit to know the fact.

7. If they submitted it prior to the issuance of the error and omissions craft, the Technical Unit must value this in this document.

If you submitted it when responding to the error and omissions, the Technical Unit will evaluate it in the project Consolidated Opinion

Article 350

Payment Option

1. Parties may choose to make payments relating to their permanent ordinary activities, pre-campaigns and campaigns, or only those relating to propaganda on public roads during the pre-campaign and campaign period, through the Technical Unit in accordance with the provisions of Article 64 (1) of the Law of Parties.

SECOND.- The Secretary is instructed to take account of this Agreement, for which the SUP-RAP-207/2014 and the accumulated sentence, to the Electoral Tribunal of the Judicial Branch of the Federation are complied with.

THIRD.- For the purpose of providing certainty to the obligated subjects, please publish the Fiscalization Regulation approved by Agreement INE/CG263/2014, adding the modifications approved in the present Agreement, which is annexed to the present and forms an integral part thereof.

FOURTH.- Notify of the present Agreement to the Local Electoral Bodies, in order to make it known to the individuals who are obliged at the local level.

TRANSIENT

FIRST.- This Agreement shall enter into force on the basis of its approval by the General Council.

This Agreement was approved in an extraordinary session of the General Council held on December 23, two thousand fourteen, by a unanimous vote of the Electoral Advisers, Mr. Enrique Andrade. González, Maestro Marco Antonio Baños Martínez, Maestra Beatriz Eugenia Galindo Centeno, Doctor Ciro Murayama Rendon, Doctor José Roberto Ruiz Saldana, Licensada Alejandra Pamela San Martín Rios y Valles, Maestro Arturo Sánchez Gutiérrez, Licenado Javier Santiago Castillo and the President, Doctor Lorenzo Cordova Vianello, not being present during the development of the session the Electoral Councilors, Master Adriana Margarita Favela Herrera and Dr. Benito Nacif Hernandez.

The President of the General Council, Lorenzo Cordova Vianello.-Heading.-The Secretary of the General Council, Edmundo Jacobo Molina.-Heading.

IN COMPLIANCE WITH THE THIRD RESOLUTION OF THE AGREEMENT INE/CG/350/2014, FOR WHICH IT WAS ORDERED TO PUBLISH THE CONTROL REGULATION APPROVED BY AGREEMENT INE/CG263/2014, ADDING THE MODIFICATIONS APPROVED BY AGREEMENT INE/CG/350/2014.

FISCATION REGULATION

General Book

Title I General Provisions

Article 1.

Object of the Regulation

1. This Regulation is of public order, general and compulsory observance and aims to establish the rules governing the system of taxation of the income and expenditure of political parties ' resources, their coalitions, the political groupings and candidates for federal and local people's election charges, including those inherent in the registration and verification of income and discharge operations, the accountability of the subjects required by this Regulation, the procedures to be carried out by the national and local audit bodies in respect of the review of their reports, the liquidation of the political institutes, as well as the mechanisms of maximum publicity.

Article 2.

Authorities

1. In their respective fields of competence, the application of this Regulation is for the General Council, the Commission for Taxation, the Technical Unit for Taxation, the Local Public Bodies and their bodies responsible for the audit.

2. Surveillance with regard to the application of this Regulation is the responsibility of the General Council, through the Commission of Taxation with the support of the Technical Unit of Taxation.

Article 3.

1. The bound subjects of this Regulation are:

a) National political parties.

b) Political parties with local registration.

c) Coalitions, fronts or mergers that form national and local political parties.

d) National political groupings.

e) Electoral observer organizations in federal elections.

f) Organizations of citizens who intend to obtain registration as a national political party.

g) Aspirants, precandidates, candidates and independent candidates for federal and local popular election charges.

2. National political parties with accreditation to participate in local elections will have the same treatment as a local political party in the field of local elections and the obligations under this Regulation.

3. For registration with the National Candidate Registration System, the Institute, the parties, candidates and independent local and federal candidates must indicate their RFC, in addition to the requirements that the Regulations issued by the General Council of the Institute.

Article 4.

Glossary

1. For the purposes of this Regulation:

a) Pools: national political groupings.

b) Affiliate or militant: a citizen who, in full enjoyment and exercise of his/her political-electoral rights, is registered free, voluntarily and individually to a political party on the terms that the party has in its internal normativity, regardless of its denomination, activity and degree of participation.

c) Applicant: person who has an interest in obtaining citizen support to run as an independent candidate.

d) Candidate: a citizen registered with the Institute or the Local Electoral Body by a political party or coalition in the modalities provided for by the Law of Institutions.

e) Independent Candidate: a citizen who obtains the registration by agreement of the appropriate electoral authority, having complied with the requirements laid down by the Law of Institutions and the local laws in this field.

f) CDD: District Steering Committees or equivalent bodies of political parties.

g) CDE: State Steering Committees or equivalent bodies of national political parties.

h) CDM: Delegated Steering Committees or Municipal Steering Committees of the political parties.

i) CEE: State Executive Committee or equivalent organ of local political parties.

j) CEN: National Executive Committee or equivalent organ of national political parties.

k) CNBV: National Banking and Securities Commission.

l) Total Coalition: the one in which the political parties are running in the same federal or local process, the all of its candidates for popular election positions under the same electoral platform.

m) Partial Coalition: the one in which the political parties are running in the same federal or local process, at least Fifty percent of its candidates for popular election positions under the same electoral platform.

n) Flexible Coalition: the one in which the political parties are running in the same federal electoral process or local, at least twenty-five percent of candidates for popular election positions under the same electoral platform.

or) Commission: Commission of Taxation of the General Council of the Institute.

p) General Council: General Council of the Institute.

q) Constitution: Political Constitution of the United Mexican States.

r) Official Journal: Official Journal of the Federation.

s) Business days: on working days, with the exception of Saturdays, Sundays, non-working days in terms of law and those where there is no activity at the Institute and for working hours between nine and eighteen hours. Where it is not necessary, the days shall be read as working.

t) FIEL: Advanced Electronic Signature that constitutes the set of data and characters that allows the identification of the signer, which has been created by electronic means under its exclusive control, so that it is linked only to the same and to the data Those referred to, which allows any subsequent modification to be detectable, which produces the same legal effects as the autograph signature.

u) Institute: National Electoral Institute.

v) Law of Parties: General Law of Political Parties.

w) Law of Institutions: General Law of Electoral Institutions and Procedures.

x) Magnetic media: a digital file in a format that allows you to read and manipulate or use it without restrictions or locks security.

and) NIF: Financial Reporting Standards issued by the Mexican Financial Reporting Standards Board.

z) Observer organizations: election observer organizations in federal elections.

aa) Local Public Bodies: local public bodies in electoral matters.

bb) Organization of citizens: organization of citizens who notify the Institute of the purpose of obtaining their registration as national political party.

cc) Social organizations: moral persons with their own legal personality, who may exercise their own functions foundations, political training centers, or research or training institutes, which contribute to the party with specific activities and training, promotion and development of women's political leadership.

dd) Parties: national political parties and political parties with local registration.

ee) PAT: Annual Work Programme.

ff) politically exposed person: s that point to Article 95a of the General Law of Organizations and Activities Credit auxiliaries.

gg) Precandidate: citizen who, in accordance with the Law of Parties and the statutes of a political party, participates in the process of candidates to be nominated as a candidate in charge of the popular election.

hh) RFC: Federal Taxpayer Register.

ii) Regulation: Regulation of Taxation.

jj) Responsible for finance: body or person responsible for the administration of the wealth and financial and financial resources submission of the reports of the obliged subjects.

kk) Minimum salary: daily general minimum wage in force in the Federal District.

ll) SAE: Secured Goods Administration and Disposal Service.

mm) SAT: Tax Administration Service.

nn) Executive Secretary: Executive Secretariat of the Institute.

oo) SHCP: Finance and Public Credit Secretariat.

pp) Supporter: a person who spontaneously adheres to a subject, by affinity with the ideas he is running, without become bound by the formal act of membership.

qq) Online Accounting System: online accounting system of political parties, coalitions, aspirants, Independent candidates, candidates and candidates.

rr) National Candidate Registration System: computer system owned by the Institute which through the Directorate Executive of Prerogatives And Political Parties, it deals with the registration and registration of Aspirants, Precandidates, Candidates and Independent Candidates.

ss) Required subjects: those referred to in Article 3, number 1 of the Regulation.

tt) Campaign type: corresponding to the types of choice in each scope. In the field of federal election are: President, Senators and Deputies; at the local level are: Governors, Head of Government of the Federal District, Delegation Heads for the Federal District, local deputies and municipal presidents or city council, according to local legislation.

uu) Electoral Tribunal: Electoral Tribunal of the Judiciary of the Federation.

vv) UIF: Financial Intelligence Unit of the Secretariat of Finance and Public Credit.

ww) Technical Unit: Technical Unit of Taxation of the Fiscalization Committee of the General Council of the Institute.

Article 5.

Interpretation of the rule

1. The application and interpretation of the provisions of the Regulation shall be made in accordance with the grammatical, systematic and functional criteria, taking into account the provisions of Article 14, the last paragraph of the Constitution.

Article 6.

character technical criteria

1. The rules or technical criteria relating to the accounting record of the revenue and expenditure of the obliged subjects shall be as laid down in the Regulation.

Title II Delegation of attributions

Article 7.

Of delegation

1. The Institute may, by way of exception, agree to the delegation of the attribution of the audit of the income and expenditure of political parties, candidates and coalitions in the Local Public Bodies, provided that it is approved by a majority of eight votes of the members of the General Council.

2. The Executive Secretariat shall, after consulting the Commission, submit to the General Council the agreements on which the use of this power should be based and motivated. Such agreements shall assess the positive assessment of the professional, technical, human and material capacities of the Local Public Body in order to efficiently comply with the function, in accordance with the provisions of Article 8, paragraph 4 of the Law of Parties, ensuring that the Local Public Body in question:

a) Count with an organic and operating structure according to the model, protocols and specific guidelines that the General Council may issue for this purpose.

b) Establish procedures in accordance with federal legislation on oversight.

c) Count on the infrastructure and equipment required for the development of the functions to be delegated.

d) Count on specialized and reliable human resources, in accordance with the National Professional Electoral Service.

e) Exercise its functions in accordance with current federal and local electoral regulations.

3. The delegation of powers in matters of oversight will be appropriate for local electoral processes, as well as for the exercise of ordinary spending. In both cases, the delegation must be made before the beginning of the exercise or the corresponding local electoral process.

4. The delegation of powers shall be carried out in a specific manner in each case for a specific Local Public Body. Local Public Bodies shall exercise delegated powers subject to the provisions of the Law of Parties, the Law of Institutions and other provisions issued by the General Council for that purpose.

5. The Institute may at any time resume the delegated oversight functions, provided that this is approved by a majority of eight votes of the members of the General Council.

Title III Of notifications and views

Chapter 1 Notifications

Article 8.

1. Notification is the formal act by which acts or resolutions issued within the procedures laid down in the Law of Parties or in the Rules of Procedure are made of the person concerned.

2. For the purposes of notifications, working days, working days, with the exception of Saturdays, Sundays, non-working days and those in which there is no activity at the Institute and for working hours, shall be understood as working days. between nine and eighteen hours. Where it is not necessary, the days shall be read as working. During federal or local election processes, as appropriate, every day and hours are business.

3. Notifications shall be made in working days and hours and shall have their effect on the same day as they are practised.

4. As a general rule, the notification is carried out in an act and thus shall be understood as having been made on the date set out in the relevant minutes, which shall also apply where the due cause of the due cause is attributable to the person who is notifies.

5. The Technical Unit may authorise the staff in charge to carry out the proceedings for notification within the time limits. It may also be assisted by local and district boards or the area of notifications to be determined by the Institute.

Section 1 Type of Notifications

Article 9.

1. Notifications can be made in the following ways:

(a) Personal, when determined, but in any case, it is to be done to:

I.         Pools.

II.        Organization of observers.

III.       Citizens ' organizations.

IV.      Physical and moral people.

V.       Candidates, candidates, candidates and independent candidates in charge of federal and local people's election.

(b) For strings, where it is not possible to notify the person concerned personally or so be established by the Regulation.

c) By trade, those addressed to a party authority or body, having regard to the following rules:

I.         Notifications to political parties shall be made in the offices which are represented at the Institute, or in the relevant Local Public Bodies or, where appropriate, at the address indicated by the representation to hear and receive notifications, with the exception of the errors and omissions trades resulting from the review of the reports.

II.        Notifications of errors and omissions which are notified during the procedure for reviewing the revenue and expenditure reports which the political parties submit to the Technical Unit shall be made in the offices which occupies the National Executive Committee or equivalent organ of each party.

III.       The notifications to coalitions shall be made in the offices of the party holding the representation, in terms of the agreement concluded between the members parties, correcting the transfer by copying the constances that integrate the act. to notify each of the coalition parties. Once the coalition's effects have been completed, the notifications will be made individually in the offices of each of the parties that formed it.

(d) Automatic, shall be understood at the time of the approval by the General Council of the decision terminating a procedure, if the person concerned, complaining or denounced is a party, coalition or independent candidate, provided that its representative is present in the session and has at its disposal all the necessary elements to become aware of its content.

e) If the oiling of the resolution was agreed upon, the notification shall be made by trade. If the person concerned, his or her authorised representative or his authorised representative is to be notified directly to the body concerned. In this case, reason will be settled in cars and a simple copy of the official identification of the comparescent will be added.

Section 2 Notification Plashes

Article 10.

Plashes

1. Time-limits shall be counted from time to time and in cases where the statements are made for days, they shall be considered as twenty-four hours.

2. In the case of procedures that are not linked to the electoral process, the time limits shall be computed by working days, otherwise they shall be computed on calendar days.

3. On the day when the review of the reports is completed, the required subjects must receive the trades by which they are notified of the existence of technical errors or omissions, up to the twenty-four hours. For this purpose, the Technical Unit shall notify the required subjects, at least five days in advance, of the date of completion of the review stage.

4. On the day of expiry of the response to errors and omissions, the Technical Unit shall have the necessary measures, in order to receive the respective trades up to the twenty-four hours of the day in which the deadline expires.

Section 3 Notification Ceduls

Article 11.

cedula

1. The personal notification card shall contain:

a) The description of the act or resolution being reported.

b) Place, time, and date on which it is practiced.

c) Description of the means by which you make sure the person's home address.

d) Name and signature of the person with whom the diligence is understood.

e) Pointing of requiring the person to notify; as well as the indication that the person with whom the diligence is understood is the same as the one who is going to notify.

f) Fundamentals and motivation.

g) The notifier identification data.

h) Extract of the document being reported.

i) Data concerning the organ that dictated the act to be notified.

j) The name and signature of the notified and notifier.

2. In all cases, when making a personal notification, the respective cedula and copy of the order or resolution shall be left in the file, settling the reason for the diligence.

3. In the notifications to be made to a moral person, the social reason must be indicated, as well as the name and the position of the natural person with whom the diligence was understood.

Section 4 Personal Notification

Article 12.

notification

1. The notifier must satisfy himself by any means of finding himself at the address of the person to notify and practice the due diligence, giving the trade and documentation annexed to the person concerned, and must request the autograph of received and official identification of the person who is in the care of the care, and a notification card shall be drawn up.

2. The notifier must understand with the person to whom it is addressed, and in the case of the moral persons with the accredited representative or legal agent, after verification of the instrument to verify his personality, giving the trade and/or copy of the corresponding resolution, based on the respective notification card of all events.

3. Personal notifications shall be made in business days and hours at the address of the person to be notified.

4. Notifications to political groupings, to observer organisations and to organisations of citizens shall be made at the address of the Institute's records.

5. Notifications that are made to natural or moral persons shall be made at the address indicated for the purpose.

Section 5 Citation and circumstantial act

Article 13.

Citatorium

1. If the person concerned is not found at the address, the notifier shall draw up an act setting out the circumstances of the time, method and place thereof, detailing the reasons why it was not possible to notify the person concerned. personally, by proceeding to leave a summons, in order to make the notification on a personal basis on the following working day.

2. The citation must contain the following elements:

a) Denomination of the body that dictated the act that is intended to be notified.

b) Data in the file in which it was issued.

c) Extract of the act that is reported.

d) Day and time when the summons is left and where appropriate, the name of the person to whom it is delivered.

e) Rationale and motivation.

f) The pointing of the time at which, the next day, the data subject should wait for the notifier.

g) Notification identification data.

h) Data that make knowledge that is made sure to be in the right address.

i) Notice that failure to attend to the notification shall be made for strings.

j) Name and signature of the person with whom the diligence and the notifier were understood.

3. The circumstantial act shall contain at least the following elements:

a) Place, date, and time of realization.

b) Data that make knowledge that is made sure to be in the right address.

c) Pointing that the presence of the person was required to be notified.

d) Rationale and motivation.

e) Facts concerning the person to be notified was not at that time at the address.

f) Manifestation of leaving the summons requiring the person to notify in time and date business, in order to carry out the notification.

g) Family tie reference or relationship of the person to whom the diligence is understood and the person to notify, as well as copy of the identification.

4. In the case where the persons who are in the domicile refuse to receive the reference summons or no one is at the place, the place must be fixed at the entrance door and be notified on a personal basis on the following working day.

5. On the day and time fixed in the summons, the staff authorized to practice the care, shall be constituted again at the address and if the requested person refuses to receive the notification or is not found at the date and time set in the The copy of the document to be notified must be given to the person with whom the due diligence takes place or to be fixed at the entrance door, and must be notified of the reason for this in the case of cars. Circumstantial minutes shall be lifted with the reason for the action.

Section 6 Strings Notifications

Article 14.

Procedure for Strings

1. The stratum notification shall be carried out at the places established for this purpose by the institutions of the Institute, which shall be understood as the nearest to the address to be notified and the respective act or resolution shall be fixed for a period of time. Seventy-two hours, for reasons of fixation and withdrawal.

2. In order to ensure validity and effectiveness of the stratum notification, it is necessary that the decision to be notified is copied or transcribed in the place intended for the practice of such diligence.

Chapter 2 Views

Article 15.

Procedure for views

1. If there is a possible breach of any legal provisions which are not related to this matter, the Commission may, through the Technical Unit, propose to give the authorities deemed to be competent by means of the resolution. Council approval.

Title IV Orientation and counseling

Chapter 1 Attention to queries in the subject

Article 16.

Procedure for your request

1. In order to comply with the provisions of the Regulation, the required subjects may ask the Technical Unit for guidance, advice and training, which are necessary for the accounting records of the income and expenditure, of the characteristics of the documentation for the management of the resources and the reporting requirements.

2. The consultations that the required subjects make must be presented in writing and contain in a clear and precise manner the following:

a) Name of the applicant, personality with which he/she is registered and registered to receive notification.

b) Legal basis and motivation.

c) Content of the query.

d) The autograph signature.

3. Received the consultation the Commission of Taxation will have the deadline of two days to verify that it complies with the requirements mentioned. Otherwise, it will make the subject aware of the subject or the requirements omitted, giving it two more days for the subsane. If not, the queries will be resolved with the items to be counted.

4. The Technical Unit shall decide on the consultations which are of a technical or accounting operational nature, concerning the audit or audit of the resources of the obliged subjects, provided that it relates to matters which concern exclusively the subject that presents the query. The resolution of the consultation within a period not exceeding ten working days, counted from the day following the receipt of the consultation or from the end of the period to remedy the omitted requirements.

5. If the Committee on Taxation warns that the answer to the consultation implies criteria for interpretation of the Regulation; or, if the Technical Unit proposes a change of criteria to those previously established by the Commission, it will have ten days to from the day following the receipt of the consultation or from the end of the deadline to remedy the omitted requirements, to forward the draft response to the Commission for the purpose of the resolution in the respective session.

6. If the Fiscalization Commission warns that the consultation involves the issuing of a response with mandatory application or, if appropriate, rules are issued for those subject to the regulations on the subject of supervision, it will have 10 days from the day following receipt of the consultation to forward the draft reply to the Commission, for the purpose of which it is subject to consideration and, where appropriate, approval by the General Council.

7. The Technical Unit shall draw up a database containing the following items: subject, procedure and/or type of report, subject to which the Technical Unit shall adopt the following items: subject, procedure and/or type of report. Council/Commission/Technical Unit response. This database will be available to the members of the Commission and other Electoral Advisers on the documentary collaboration portal. Through alerts, the integration of new queries into the database will be reported.

8. If, within a period of no more than two days, counted from the integration of the consultation into the database, any of the members of the Commission or any of the Electoral Advisers, shall observe that, due to the nature of the consultation, the answer must be approved by an organ other than the one proposed by the Technical Unit, the procedure and time limits laid down in numerals 3, 4 or 5 of this Article shall be followed.

9. The replies to the consultations shall be notified to the subject bound by the Technical Unit within two working days of their approval. Those responses approved by the General Council shall be published in the Official Journal or in the Official Gazette or newspaper in the federal entities.

Accounting Second Book

Title I Operations Log

Chapter 1 Captation of Operations

Article 17.

Time when operations are occurring and

1. It is understood that the obligated subjects perform the income operations when they are received in cash or in kind. Expenses occur when they are paid, when they are agreed upon or when the goods or services are received, in accordance with the NIF A2 "Basic Postulados".

Article 18.

time when operations should be

1. The accounting record of the transactions must be made, in the case of income, when they are made, and in the case of expenses, when they occur. In both cases, they must be expressed in national currency and at nominal value even if there are goods or services in kind of intrinsic value, in which case the provisions of Chapter 3 of the "valuation of transactions" of this Title of the Regulation.

2. The registration of the transactions must be carried out in the Online Accounting System, in the terms established by the Regulation.

Chapter 2 Classification of operations

Article 19.

Classification of cash flow

1. They are cash flow operations, those cash inflows and outflows and cash equivalents when it comes to goods or services received on the terms of the NIF B-2 State of Cash Flows.

2. Cash inflows are operations that cause increases in balances, while cash outflows cause their decline.

3. Cash operations in general, constitute a source of income that can come from public and private funding under the terms of the Parties Act, the Institutions Act and the Rules of Procedure.

4. The accounting records of the assets shall be carried out in accordance with the NIF B-16, in respect of their type of restriction:

a) Unrestricted accounting heritage, which has no restriction to be used by the entity; that is, it is supporting for non-restricted net assets.

b) Temporary restricted accounting assets, which is supported by temporarily restricted assets, the use of which by of the entity is limited by provisions that expire with the passage of time or because the established purposes are met.

c) Permanent restricted accounting assets, which is supported by permanently restricted assets, the use of which by part of the entity is limited by provisions that do not expire over time and cannot be eliminated by management actions.

Article 20.

base operations

1. They are cumulative base operations that occur or occur, that affect the asset, liability, and/or equity and that comply with the following rules:

a) Active

i.         Increases the asset when the asset decreases, the liability is increased, or the estate is increased.

ii.        Decreases the asset when the liability decreases or the equity decreases.

b) Passive

i.         Increases the liability when the asset is increased or the estate increases.

ii.        Decreases the liability when the asset decreases or the equity decreases.

c) Heritage

i.         Increases heritage when asset increases or wealth increases.

ii.        Decreases heritage when asset decreases or heritage decreases.

2. The classification of all operations must be in accordance with the General Accounting Manual, which includes the Accounting Guide and the Catalogue of Accounts, which the Commission approves and is published in the Official Journal.

3. For the purposes of the Regulation, it is understood that the basic elements of the financial statements of the obliged subjects are those set out in the NIF A-5.

4. The asset is defined as an asset controlled by an entity, identified, quantified in monetary terms, from which future economic benefits are primarily expected, resulting from operations in the past, which have affected economically to that entity.

5. Liabilities are the present obligation of the entity, virtually unavoidable, identified and quantified in monetary terms and which represents a future decrease in economic benefits, derived from operations in the past, which have economically affected that entity.

6. Accounting assets are defined as the residual value of the assets of the obligor, after deduction of all liabilities.

Article 21.

information

1. The joint financial information shall be the budgetary and accounting information, expressed in monetary terms, on all the transactions carried out by the subject in respect of identifiable and quantifiable economic events, which shall be represents financial statements, financial statements, and notes, which express the financial situation, the outcome of its activities, and changes in cash flow.

Article 22.

reports

1. The reports to be submitted by the required subjects are those laid down by the Law of Parties and the Law of Institutions, and can be classified as follows:

(a) Regular expenditure reports:

I.         Quarterly reports.

II.        Annual report.

III.       Monthly reports.

b) Electoral process reports:

I.         Pre-campaign reports.

II.        Reports of obtaining citizen support.

III.       Campaign reports.

c) Budget reports:

I.         Annual Work Programme.

II.        Physical-Financial Advance Report.

III.       Report of the Budgetary Situation.

2. The budget reports of paragraph 1 (c) of this Article shall only be prepared by the political parties and shall be in accordance with the provisions of the Guidelines for the Elaboration, Implementation and Evaluation of the Budget of the Parties Politicians, to be issued by the Commission.

3. Only in the case of political parties, the annual report and quarterly reports shall be equivalent to the State of Activities defined by the General Accounting Manual.

4. The citizens ' organizations that reported their intention to constitute a political party must submit reports of income and expenses monthly, starting in the month in which they expressed their interest in registration and until the month in which they are resolved. on the provenance of the register.

5. The observer organisations shall submit their revenue and expenditure report for the period from the date of registration to the Institute and until the end of the procedure, including at the date after the election day, of the compliance with the notices or projects that the organization itself reports to the Institute.

Article 23.

Of Financial Statements and their

1. Financial statements should only be prepared by political parties in respect of their ordinary operation and should be formulated in the terms of the NIF B-16 "Financial Statements of Entities with Non-Profit Purposes" and are:

a) State of Financial Position.

b) Status of Activities.

c) State of Cash Flows.

Article 24.

reporting, financial statements, and notes

1. The preparation of the regular reports and electoral processes will be subject to the deadlines and the provisions of the Law of Parties and the Law of Institutions.

2. Financial statements should be prepared for regular and irregular fiscal years. These are regular fiscal years, when the period includes one from January to thirty-one in December of the year that is reported; and irregular when it includes periods other than these.

3. The financial statements and budget reports to be prepared by the political parties shall be issued in conjunction with the presentation of the annual report for the financial year concerned.

Chapter 3 Valuation of Operations

Article 25.

Value

1. Two types of value are identified in the operations performed by the required subjects: the nominal value and the intrinsic value. In both cases, operations must be recorded in monetary terms, in terms of the provisions of the NIF A-6 "Recognition and Valuation".

2. The nominal value is the amount of cash paid or charged or, if applicable, payable and receivable that express the documents that support the operations.

3. The intrinsic value is the value of the goods or services that are received in kind and that lack the original entry value that would give the nominal value. The input value is the original acquisition cost.

4. The nominal value and the intrinsic value must express the fair value, which represents the amount of cash or equivalents that market participants would be willing to exchange for the purchase or sale of an asset, or to assume or to settle a liability, in an operation between interested parties, willing and informed, in a free competition market.

5. Transactions must be recorded at the nominal value where such value exists and at fair value in the case of contributions in kind for which the nominal value is not identifiable, or it is not possible to apply the value of the number 7 of the Article.

6. The values determined through this method will be applicable to all bound subjects.

7. The valuation criteria must be based on objective bases, taking into account market analysis, reference prices, price catalogues, prices reported by the obliged subjects, quotations or prices obtained from the register. National of Suppliers.

Article 26.

value in in-kind

1. For the determination of fair value, the NIF A-6 "Recognition and Valuation" will be available, for which the required subjects may choose the following:

a) Observable quotes on the markets, delivered by suppliers and service providers.

b) Value determined by accounting expert.

c) Value determined by public corridor.

d) Value determined by transfer pricing specialists.

2. The accounting or valuation of accounting experts shall comply with the procedures described in Article 27 of the Regulation.

3. The Commission shall make known the National List of Countable Perits, which shall be published in the Official Journal within 30 days after the beginning of the financial year.

4. They may be accounting experts, professionals registered as such before the Judicial Branch of the Federation or before the Judicial Branch of each state.

5. In the event that the obligor chooses to hire accounting experts, the expenditure for the procurement shall be regular expenditure.

Article 27.

the value of unreported, undervalued, and overvalued

1. If of the review of the operations, reports and financial statements, monitoring of expenditure, as well as of the application of any other procedure, the authorities responsible for the audit determine expenses not reported by the subjects required, the determination of the value of the expenditure shall be subject to the following:

(a) The type of good or service received and its conditions of use and benefit must be identified.

(b) The conditions of use shall be measured in relation to the geographical arrangement and the time. The benefit shall be considered in accordance with the periods of the regular exercise and the electoral processes.

c) The relevant information related to the type of good or service to be collected, analysed and evaluated valuated. The information may be obtained from chambers or associations of the class concerned.

d) The attributes of the valuation subject goods or services shall be identified and their components shall be comparable.

e) For determination, the procedure to be used shall be that of fair value.

2. Based on the values described in the previous number, as well as the information collected during the audit process, the Technical Unit will have to produce a price matrix, with homogeneous and comparable information.

3. For the valuation of unreported expenses, the Technical Unit shall use the higher value of the price matrix, corresponding to the non-reported specific expenditure.

Article 28.

sub-values or about valuations.

1. For an expense to be considered as sub-valued or on value, the following will be:

(a) Based on the valuation criteria laid down in Article 27 and Article 25 (7) of the The Technical Unit shall identify expenditure with a reported value of less than or more than one third in relation to those determined through the valuation criterion.

(b) The Technical Unit shall identify at least the date of the operation, the date and payment terms, guarantees, specific characteristics of the goods or services, the volume of the operation and the geographical location.

c) If the sub-valuation or valuation is prevailing, the taxable persons shall be notified of the determined as well as the base information for the determination of the value of the Technical Unit.

d) If derived from the response, the obligated subjects do not provide documentary evidence explaining or misusing the valuation criteria reported by the Technical Unit shall be subject to its penalty.

e) For the case of expenses identified in the framework of the review of the ordinary operation, the differential obtained from a sub-valuation shall be considered as a prohibited entry of origin and the differential originating from a valuation shall be considered as non-partisan erogation.

f) For expenditure identified in the framework of the review of the pre-campaign or campaign reports, in addition that the differential obtained from a sub-valuation shall be considered as a prohibited entry of origin and the differential originating from a valuation on valuation shall be considered as non-partisan erogation, the determined values shall be recognized in the reports of candidates, candidates, candidates or candidates independent, as appropriate.

2. On the basis of the information determined by the Technical Unit referred to in Article 27 (1) (c) (c), the Commission shall establish, on the basis of the materiality of the operations, the tests to be carried out and shall define the criteria for the selection of the samples.

Article 29.

Defining generic, joint, and custom expenses prorrateable in electoral processes

1.       The costs likely to be prorated shall be as follows:

I.         The generic campaign expenses, which can be identified as:

(a) Those carried out in campaign and propaganda, in which the party or coalition promotes or invites to vote by a set of candidates for popular choice positions, as long as the candidate or the campaign type is not specified.

(b) Where no candidate or type of campaign is identified, but some public policy is disseminated or Party or coalition proposal.

c) In cases where the emblem is published, broadcast or mentioned, the motto with which the party is identified, coalition or its candidates as a whole or the contents of their electoral platforms, without identifying any particular candidate.

II.        Expenses in which two or more candidates are promoted to popular choice charges, which can be identified as:

(a) Set: Erogations that conduct parties or coalitions to invite the vote, specifying areas of election and campaign types, without specifically mentioning one or more candidates.

b) Custom: Erogations that make parties or coalitions to invite the vote, where specified or identify the name, image or slogan of the campaign, jointly or separately from one or more candidates, even if they accompany or add texts promoting voting for areas and types of campaign without identifying one or more candidates. In this case, it will only be distributed among the identified candidates as stated in Article 83 of the Law of Parties.

2.       The procedure for extending the expenditure identified in the previous numeral 1 shall be carried out in accordance with the provisions of Article 218 of this Regulation.

Article 30.

and campaign

1. For the identification of the areas of choice and type of campaign, the following shall be

:

a) These are areas of choice for electoral, federal and local processes.

b) They are campaign types in the federal field: President of the United Mexican States, Senators and Deputies of the Congress of the Union; at the local level: Governors, Head of Government of the Federal District, Deputies to the local legislative bodies, Municipal Presidents or Councils, as established by the local provisions and the Heads of State Delegates.

Article 31.

Prorrating by scope and type of campaign

1. The prorate in each scope and type of campaign will be subject to the following:

a) Campaigns to Senators.-The result of multiplying the generic or set spending by the percentage that corresponding to Article 83 of the Law of Parties, shall be distributed among the candidates to the beneficiaries in proportion to their corresponding campaign expenditure limit according to the federal entity concerned.

b) Campaigns to federal deputies.-The result of multiplying generic or set spending by the percentage that It corresponds to Article 83 of the Law of Parties, it will be distributed among the candidates to the federal deputies benefited in an egalitarian way.

c) Local campaigns.-The result of multiplying the generic or set expense by the percentage corresponds to Article 83 of the Law of Parties, shall be distributed between the types of campaign and the candidates benefiting in the terms laid down in Article 218 of the Rules of Procedure.

Article 32.

identification

1. It shall be understood to benefit an election campaign when:

a) The name, image, emblem, legend, slogan, phrase or any other element of the propaganda, allow distinguish a campaign or candidate or a set of specific campaigns or candidates.

b) In the geographical area where propaganda of any kind is placed or distributed or where a term is carried contracted service.

c) By geographical scope the federative entity shall be understood. Where candidates whose geographical scope is lower than that of the federative entity are found among the campaigns concerned, the geographical scope of the smaller dimension, i.e. the federal electoral district, the local electoral district, shall be defined as geographical scope or municipality or delegation for the Federal District case.

d) In the act in which propaganda of any kind and all contracted or contributed services is distributed for that act.

2. In order to identify the benefit of the candidates and provided that no reference is made to any or some of the candidates, the following criteria shall be considered:

a) Dealing with utilitarian propaganda, because of its distribution as indicated by the corresponding kardex, Warehouse entry and exit notes and any other documentary evidence that generates conviction to the benefit authority.

b) In the case of propaganda in spectacular advertisements, depending on the federative entity where they are placed such ads.

c) In the case of propaganda displayed in movie theaters, according to the federative entity where they are located.

d) Regarding the propaganda spread on the internet will be considered the totality of the candidacies at the level national of the party or coalition, provided that the reference to one or more candidates is not noticed.

e) With regard to the costs of radio and television production, the campaigns shall be considered and candidates depending on the content of the message and the coverage catalogue approved by the current Radio and Television Committee.

f) Dealing with expenses in newspapers, magazines and print media will be based on the geographical coverage of each publication.

g) Expenditure on campaign events shall be considered as eligible campaigns only those where the candidates correspond to the geographical area in which the event takes place; as long as they have participated in the event by issuing messages transmitted by themselves, by third parties or by displaying graphic elements They refer to them.

Chapter 4 General Accounting Requirements

Article 33.

1. The accounting of the required subjects must observe the following rules:

a) To be carried out on an accrual basis or accumulated basis, in total recognition of the transactions performed, the internal transformations and other events that affect the subject economically; the moment they occur, regardless of the date of realization considered for accounting purposes, in accordance with the provisions of the NIF.

b) Recognize transactions, internal transformations, and past events that represented collections or payments cash, as well as future payment obligations and resources that will represent cash to be charged.

c) Accounting records shall be analytical and shall be carried out in the calendar month corresponding to them.

d) Use the General Accounting Manual that includes the Accounting Guide and the Catalog of Accounts that issue the Commission.

e) Carry accounting at the tax domicile and through the Online Accounting System that for such Effect provides the Institute.

f) Parties, coalitions, aspirants, pre-candidates, candidates and independent candidates, will be able to process their accounts through the Online Accounting System in a place other than their tax domicile, provided that such information forms part of the consolidated accounts that it submits to the authority and is carried out in accordance with the guidelines for the operation and management of the Accounting System Line of Institute.

g) Take daily and major books, check balances and auxiliaries, in the State Committees, Committees District or equivalent organs in your case. Their content will invariably be part of the subject's accounting.

h) Take control of your electoral and utilitarian propaganda inventories and editorial tasks whose value the minimum wage is based on a minimum of one thousand days of minimum wage, which will consist of a register to identify by units, by products, by concept of movement and by date, increases and decreases in such inventories, as well as stocks at the beginning and end of each financial year of such inventories. Within the concept it should be indicated whether it is returns, enajenations, destructions, among others.

i) If the review developed by the authority determines errors or reclassifications they must be performed in their accounting records within 10 days of the date of notification. If the clarifications or corrections made are not remedied, the applications in the accounts shall be made within five days of the date of notification. In the case of a review of pre-campaign or campaign reports, they shall be carried out in accordance with the time limits given in the offices of errors and omissions, i.e. seven or five days, as appropriate in accordance with the provisions of the Article 80 of the Law of Parties.

j) The Online Accounting System shall be subject to the provisions of Article 60 of the Law of Parties.

2. For the pre-campaign and campaign operations log, you will be the following:

a) To be carried out on a cash flow basis, strictly respecting the double heading, recognizing in total forms of transactions, internal transformations and other events that affect the subject economically; at the time they are paid, regardless of the date of completion considered for accounting purposes.

b) Meet the requirements described in points (b) to (h) of the numeral 1 of this article.

c) Acknowledge for the closing of the electoral processes balances in accounts receivable as expenses and balances in accounts payable as income, in cases where they do not strictly comply with the requirements laid down in the NIF C-3 and NIF C-9, respectively.

d) Generate cash flow statements for the respective period, coinciding with the recorded balances in bank accounts and in the accounts of the respective period, including outstanding recovery or payment transactions.

3. The registration of the operations shall be carried out at the time specified in the Regulation and in the Online Accounting System.

Article 34.

requirements for

1. The groups which obtain income up to the equivalent of two thousand days of minimum wage must keep a simplified accounting, consisting of a book of income and expenditure, describing in chronological order the income obtained and the expenses incurred, the amount of each operation, the date, the voucher number, and the name and signature of whom you capture.

2. Pools with income greater than the equivalent of two thousand days ' minimum wage shall be responsible for keeping an accounting in accordance with the rules laid down in the Regulation and shall generate financial statements in accordance with the NIF.

Online Accounting System Title II

Article 35.

Accounting System

1. It is a computer medium that has secure mechanisms through which the parties will conduct online accounting records and by which the Institute may have unrestricted access as part of its surveillance powers and audit.

2. The system shall recognise the legal nature of the operations carried out by the persons obliged to third parties in respect of rights and obligations, in terms of the civil and commercial provisions in force, with the application of the NIF.

3. It shall allow the records to be made on the basis of the cumulative basis for the integration of budgetary and accounting information.

4. It shall reflect a consistent and orderly record of each operation that generates rights and obligations arising from financial management.

5. The Online Accounting System will verify in an automated manner the veracity of the operations and reports reported by the obligated subjects.

6. The Online Accounting System will make available to the public the information reported by the individuals required and audited by the Institute in accordance with the " Rules of the National Electoral Institute on Transparency and Access to Public Information ".

Article 36.

Faculties for the verification of the systems of the required

1. The General Council, through the Committee on Taxation, has the power to verify and audit at all times the information systems and tools with which the political parties, and in their case, candidates, candidates, are counted. candidates and independent candidates, for the registration of their operations in matters of origin, destination and application of resources.

Article 37.

to use the Accounting Line

1. The parties, coalitions, pre-candidates and candidates, and the independent candidates and candidates, must register their operations through the Online Accounting System, which, for such purposes, will have the Institute, in accordance with the provisions of the Article 40 of this Regulation.

2. The Commission will instruct the Technical Unit, monitoring the capture of the operations and issue a monthly report, which will be published on the Institute's website.

Article 38.

Registering real-time

1. The obligated subjects must make their accounting records in real time. It is understood in real time, the accounting record of revenue and expenditure operations from the time they are to be registered and up to three days after their completion.

2. The required subjects may not make modifications to the information recorded in the accounting system after the conventional cut-off periods.

3. Accounting records in the accounting system shall have binding effects on their obligations.

Article 39.

Accounting Line

1. The Online Accounting System is a computing medium that has security mechanisms that ensure the integrity of the information in the content.

2. The Online Accounting System allows, in terms of the corresponding guidelines, the execution of at least the following functions:

a) Secure access, registration and online consultation of operations by parties, coalitions, aspirants, pre-candidates, independent candidates and candidates.

b) Access, configuration, administration, and operation of the Online Accounting System by the Technical Unit.

c) Consultation of public information by the citizenry.

3. In any case, through the Online Accounting System the parties, coalitions, aspirants, pre-candidates, candidates and independent candidates must comply with the following:

(a) The accounting records shall identify each transaction, relating to the documentation, which shall be correspond to the respective reports.

b) Identify fixed asset acquisitions made, and should distinguish between acquired and received by means of the contribution or donation of a third party, relating them to the documentation, in order to identify the date of acquisition or discharge of the property, its physical characteristics, the cost of its acquisition, as well as the depreciation or demerit of its value in each year.

c) Financial statements shall be in line with the balances of the accounting accounts at the date of their preparation, accounting and accounting auxiliaries.

d) You must ensure that accounting records are properly seated.

e) For goods purchased by donation or contribution, in addition to the requirements referred to in the fractions they must carry a check on the goods, which enables them to identify the donors or donors.

f) Those who set the NIF and in particular the NIF B-16.

g) Report the budgetary position of accrued expenditure or equivalent document allowing the comparison of the authorised budget against the accrual recorded for the scheduled expenditure, which includes the expenditure of specific activities and the expenditure on the promotion, training and development of the political leadership of the women.

h) Allow to generate, in real time, financial statements, budget execution and other information that helps to take decisions, transparency, programming based on results, evaluation and accountability.

i) In the daily book they must record in a descriptive manner all their operations, following the chronological order in which they are perform, indicating the charge or credit move that each corresponds to.

j) In the ledger the names of the accounting accounts at the highest level, their balance of the previous month, the total of the charge movements, or credits to each account in the month and its final balance of the month in question.

k) Checkbalances shall contain the names of the accounts at the highest level and the sub-accounts that comprise them, the balance at the beginning of the period, the total of the month's charges and credits, as well as the final balance.

(l) Accounting auxiliaries of accounts which make up the accounts shall contain the initial balance of the period, the details of the accounting policy or the movement of all charges or credits that have been made in the same period, as well as their final balance.

m) Accounting policies shall specify whether they are income, egress or daily, as well as the date of elaboration, concept and the detailed description of the name of the accounting accounts that are affected.

4. The information that parties, coalitions, pre-candidates and candidates and independent candidates and candidates will register in the Online Accounting System, may be the subject of the exercise of the oversight powers of the Institute in compliance with the provisions of Article 40 of this Regulation.

5. The NEC finance officer of each party, as well as independent candidates and candidates, will be responsible for designating authorized persons to have access to the Online Accounting System, as well as for registering and consulting the operations that correspond to them.

6. The documentation supporting the electronic version and the image of the samples or witnesses of the accounting records of the parties, coalitions, aspirants, pre-candidates, candidates and independent candidates, of each calendar month, they must be incorporated in the Online Accounting System at the time of their registration, in accordance with the deadline set out in this Regulation.

7. For the implementation and operation of the Online Accounting System, the user manual issued for this purpose will be treated.

Article 40.

Accounting System

1. The parties, coalitions, candidates, candidates, candidates and independent candidates shall be responsible for carrying out the registration of the ordinary operations, pre-campaign and campaign, for which they shall have the following roles, be designated by the finance officer:

a) Administrator: This user will be deployed a permission menu to authorize the roles to the operations and queries. Political parties, as administrators, will be able to grant the roles and permissions of their candidates and candidates. Administrators will make use of their key through the electronic signature.

b) Operational: will have the functionalities designated by the administrator.

c) Query: You will have visibility into the modules that the administrator determines.

2. The Institute will be responsible for administering, configuring and operating the Online Accounting System, from the perspective of the authority according to the following profiles:

a) Administrator: This user will be deployed a permission menu to authorize the operational and query roles.

b) Operational and configuration: will have the functionalities designated by the administrator.

c) Query: You will have visibility into the modules that the administrator determines.

3. Citizenship: You may consult according to the authority of the Institute.

4. User permissions may be modified according to the operating needs of the Online Accounting System.

Article 41.

of operations

1. The recording of all operations shall be as provided for in this Regulation, the General Accounting Manual, the Accounting Guide and the Catalogue of Accounts which the Commission shall approve and be published in the Official Journal.

Article 42.

1. The Online Accounting System shall allow for the making of conventional cuts in order to comply with the formality of the delivery of information consisting of accounting auxiliaries, check balances, financial statements, annual reports, quarterly, pre-campaign and campaign for compliance with the deadlines set out in Articles 239 and 240 of the Regulation.

2. Parties, coalitions, candidates, candidates, candidates and independent candidates shall validate the information contained in the Online Accounting System through the FIEL.

Article 43.

reports

1. The Online Accounting System will allow to generate reports of the financial operations of the parties, coalitions, aspirants, candidates, candidates and independent candidates, as well as statistical information of these operations, additionally will generate reports of the identified expenses. The information shall be notified to the parties or coalitions in the case of their pre-candidates or candidates and to the civil associations registered by the applicant and independent candidates for possible approval or clarification of the expenses accumulated by the electoral authority.

Article 44.

1. Once independent candidates and candidates, as well as parties, coalitions, pre-candidates and candidates, carry out the registration of their operations in accordance with the provisions of Article 40 of this Regulation and the Technical Unit These operations will ensure the guarantee of the hearing, as the Online Accounting System will generate a report with the details of the revenues and expenditures, will also detail the causes and amounts of the increases and decreases, in order to such subjects confirm or clarify the differences detected.

2. Once the hearing guarantee has been granted, through the trades of errors and omissions and confronts, final figures will be available for the generation of the Consolidated Opinion and the respective draft resolution.

Title III Checked out of operations

Chapter 1 of the vouchers

Article 45.

Qualitative features of the vouchers for operations

1. All the evidence of the operations referred to in the Regulation must comply with the provisions of the NIF A-4 'Qualitative characteristics of the financial statements', in particular as regards veracity, objectivity and verifiability.

Article 46.

Check

1. Proof of the operations referred to in the previous article must meet the requirements set out in Articles 29 and 29-A of the Federation's Fiscal Code.

2. The proof of the required subjects must be issued in the name of the subject, with the exception of proof of expenditure by applicants and independent candidates, in which case they must be in the name of the civil association which they have constituted for the purpose of accountability, in terms of the number 4, of article 368 of the Law of Institutions.

Chapter 2 Limits on special case checking

Article 47.

Receipts

1. The contributions which the parties, independent candidates and aspirants receive from militants and supporters, in accordance with the limits laid down in Articles 122 and 123 of the Regulation, shall be verified as follows:

a) Contributions to matches:

i.         From militants in cash, transfer or check: Effective militant receipt will be used, and RMEF format.

ii.        From militants in kind: The receipt of the Receipt Militants species, and the RMES format, will be used.

iii.       From supporters and candidates in cash, transfer or check: Cash supporters received voucher, and the RSEF format.

iv. Of supporters and candidates in kind: Will be used the voucher Receipt sympathizers of sorts, and the format RSES.

b) Contributions to independent and aspiring candidates:

i.         From supporters by transfer or check: The receipt of transfer supporters and the RSCIT format will be used.

ii.        From supporters by in-kind contribution: The voucher Receipt sympathizers and the RSCIE format will be used.

iii.       From the independent candidate by transfer or check: The receipt of the independent transfer candidate and the RCIT format will be used.

iv. Of the independent candidate by in-kind contribution: The receipt of the independent candidate species and the RCIES format shall be used.

v. From the Applicant by Transfer or Check: The Receipt Receipt and the RAST format will be used.

vi.       Of the applicant by way of in-kind contribution: The receipt of the applicant shall be used in kind and the format RASES.

2. In the case of coalitions, receipts must be identified with the suffix "COA".

Article 48.

Expenses Biters

1. They are the instrument by which the obliged subjects can check expenditure which, due to special circumstances, is not possible to check with documentation that meets tax requirements.

2. The logbooks may be used by all the required subjects, in expenses of ordinary operation and electoral process, exclusively in the following categories:

a) General services expenses.

b) Viatics and passages.

3. Any expenditure which has a proof but which does not meet the requirements laid down in Article 46 of the Regulation shall not be reclassified to minor expenditure accounts.

4. For the verification of the operations referred to in Articles 49 to 52 of the Regulation, the Technical Unit shall issue the format of the Child Expenditure Bittor and shall be incorporated into the Online Accounting System in the section of formats.

Article 49.

for the use of logbooks on general services

1. The required subjects shall check with documentation that meets tax requirements, at least ninety percent of the expenditure reported in the general services item.

2. They will be able to check through lower spending logs, up to ten percent of the total expenditure reported in the field referred to.

3. Minor expenditure on general services, payments made in one or multiple operations in favour of a supplier, up to the equivalent of ninety days of minimum wage shall be considered.

4. The maximum limits described in this Article shall be determined for the expenditure of the ordinary operation, for pre-campaign expenditure or for campaign expenditure, as appropriate.

Article 50.

for the use of biters for viatics and passageways

1. The obliged subjects may check through logbooks for viatics and passages, up to ten percent of the total expenditure reported in the year or period, in the field of viatics and passages, either as expenses of the ordinary operation or electoral process, as appropriate.

Article 51.

Bitacoras for expense derived from transfers

1. The expenses incurred by the parties or coalitions in local electoral campaigns with federal and/or local resources, which are transferred for this purpose, may be verified by means of lower expenses for up to ten percent of the total of the resources transferred. In the case of the eogations carried out by means of viatics and passages, the percentage will be up to ten percent of the total of the amount of the money in these items, with the resources transferred.

Article 52.

Bitacoras for scheduled

1. The political parties will be able to check the costs incurred by means of viatics and passages, by means of small expenses, up to ten percent of the expenditures carried out in specific activities and for the training, promotion and the development of women's political leadership, in an annual exercise.

2. The logbooks must be linked to the activities carried out.

Chapter 3 Responsibility for Vulnerable Activities

Article 53.

1. For the receipt of donations, the political parties shall submit a notice to the SHCP, when the amounts of the donations are equal to or greater than the equivalent of three thousand two hundred and ten times the minimum wage, as established by the the Federal Law for the Prevention and Identification of Operations with Illicit Provenance Resources and their General Rules.

2. The General Council through the Commission, with the help of the Technical Unit, will inform the SHCP of the total amounts of contributions from militants and supporters for each revised year, at the end of the review of the respective annual report. In the exercises with an electoral process, the contributors for independent and aspiring candidates must be included.

Title IV of the rules by rubric

Chapter 1 For Asset Accounts

Section 1 Banks

Article 54.

Requirements for opening bank accounts

1. Bank accounts shall comply with the following requirements:

(a) Being held by the subject and having the authority of the CEN financial officer or equivalent body of the party.

b) The resource provisions must be made through joint signatures.

c) One of the two joint firms must have the authorization or approval of the finance officer, when the latter does not go to sign them.

2. A bank account must be opened for the exclusive management of resources, as follows:

a) CBCEN-OP.O: Reception and administration of federal prerogatives for ordinary operating expenses received by the CEN.

b) CBCEN-CAMP.: Receipt and administration of federal prerogatives for campaign expenses received by the CEN.

c) CBCEE: Reception and administration of local prerogatives for ordinary operating expenses received by the Executive Committee State.

d) CBE: Receiving and administering the resources for the ordinary operating expenses of each of the Steering Committees State.

e) CBAM: Receiving and administering the contributions of militants.

f) CBCEN-01-800-M: Receiving and administering the contributions of militants received through the call mechanism The CBCEE nomenclature for the case of political parties with local registration is the key to the case.

g) CBAS: Reception and administration of supporters ' contributions.

h) CBCEN-01-800-S: Receiving and administering the contributions of supporters received through the call mechanism The CBCEE nomenclature for the case of political parties with local registration is key 01-800 or, where appropriate, the CBCEE nomenclature.

i) CBCEN-01-900: Reception and administration of the resources received by the parties in the form of self-financing through the mechanism of telephone calls with key 01-900 or, where appropriate, the nomenclature.

j) CBCEE for the case of political parties with local registration.

k) CBAF: Receiving and administering revenue by self-financing.

l) CBF: Reception and administration of resources received by the Foundation.

m) CBII: Reception and administration of resources received by the Research Institute.

n) CBCFP: Receiving and administering the resources that the Policy Training Center receives.

o) CBPEUM: Receiving and administering the resources you receive for campaign expenses, the candidate for President of the States United Mexicans.

p) CBSR: Receiving and administering the resources you receive for campaign expenses, the candidate for Senator from the Republic.

q) CBDMR: Receiving and administering the resources you receive for campaign expenses, the candidate for the Diputado by the beginning of Relative Majority.

r) CBN-COA: Receiving and administering the resources they receive for campaign expenses, candidates running in a Coalition National.

s) CBE-COA: Receiving and administering the resources they receive for campaign expenses, candidates running in a Coalition State.

t) CBCEI: Receiving and administering the resources of each pre-candidate in the Internal Election Campaigns.

u) CBECL: Receiving and administering the resources for Local Campaigns of the State Direct Committees.

v) CBAPN: Receiving and administering the resources that the pools receive.

w) CBOC: Receiving and administering the resources received by the Citizens ' Organization.

x) CBFTE: Receiving and administering the resources the Front receives.

and) CBC: Hub bank account used to make campaign payments and transfers to all other accounts.

z) CBCC-CL: Bank account for common bids, in the case of local campaigns.

3. For parties with local registration, individual bank accounts will be used for:

a) CBCEE-OP.O: Reception and administration of local prerogatives for ordinary operating expenses received by the EEC.

b) CBCEE-CAMP.: Reception and administration of local prerogatives for campaign expenses received by the EEC.

c) CBCECEACTESP: Reception and administration of local prerogatives and allocation of resources from the ordinary operation for expenditure in specific activities.

d) The EEC may open accounts as described in paragraph 3 of this Article and shall identify them in its accounts. with the EEC nomenclature.

4. Reconcile accounting records against movements recorded in bank statements on a monthly basis.

5. Items of unreconciled bank accounts shall be recorded in a report called "bank reconciliation", which shall disclose the month that is reconciled and the bank account number, the items to be classified into:

(a) Charges of the obligated subject not corresponding to the bank.

b) Bank charges not matched by the obligated subject.

(c) Abonos of the obligor unrequited by the bank.

(d) Abonos of the bank not reciprocated by the obligated subject.

6. It must be verified on a monthly basis that from the balance in accounting accounts, plus the sum of the unrequited charges of the subject and the bank, minus the sum of the balances of the unrequited credits by the obligor and the bank, reach the existing balance in the bank account.

7. In online banking services via the internet, the required subjects will have to ask the institutions, that the notifications for transactions carried out be sent via e-mail to the mail account which the Commission, on a proposal from the Technical Unit, approve for these purposes, as well as authorize the Technical Unit to consult online, through electronic banking, of the movements and balances of each account.

8. The pre-campaign and campaign bank accounts may be opened from the immediate month preceding the start of the electoral process and shall be cancelled at the latest during the month following the end of the election process.

9. In the case of pre-campaign, the party may open centralised accounts as long as it takes control of the income and expenditure of each of the pre-candidates.

Article 55.

Saldos in reconciliation greater than one year

1. The persons who are obliged to have items in their bank reconciliation longer than one year must make a detailed relationship of the type of movement in conciliation, date, amount, in their case the name of the person to whom it was issued the cheque in transit and, where appropriate, the detail of the non-corresponding deposit and state the reasons for which those items remain in conciliation. They shall also submit the documentation justifying the steps taken to regularise them.

Article 56.

Requirements for the National Banking and Securities

1. In order to verify the accuracy of the information reported by the obligors, the Commission, through the Technical Unit, may request, on a reasoned and substantiated basis, all information relating to contracts for opening, accounts, deposits, services, cancellation and any type of active, passive and service operation, inter alia, which they perform or maintain with any of the entities in the financial sector, as well as to obtain, where appropriate, the certifications to which there is a place; including those relating to applications for obverse and reverse checks. In no case shall the bank accounts be protected by bank, tax or fiduciary secrets, in accordance with the provisions of Article 41, base V, paragraph B, penultimate paragraph of the Constitution; as well as 200, numeral 1 of the Law of Institutions and 57, number 1, point (c) of the Law of Parties.

Article 57.

coalitions bank

1. The bank accounts opened for the administration of precampaigns, coalition campaigns and federal and local campaigns, must be in the name of the party responsible for the administration of the coalition and with the RFC of the coalition.

Article 58.

transfers to local campaigns

1. The bank accounts opened for the administration of pre-campaigns and campaigns may only receive transfers from the CEN or EEC of the party which administers or from the CEN or EEC of the parties concerned and the voluntary and personal accounts which the candidates and candidates contribute to their pre-campaigns or campaigns, unless the local funding legislation expressly prohibits them.

2. The bank account opening notice must meet the following requirements:

a) Have a self-described signature of the CEN finance officer or equivalent party organ.

b) Include faithful copy of the contract issued by the financial institution.

c) Describe the name and charge and attach simple copy of the voter's credential of the person or persons to whom the registered signatures.

Article 59.

accounts for candidates

1. For the administration of the cash resources that the candidates and candidates receive or use for their contest, the party or coalition must open a bank account for each.

2. Applicants and independent candidates shall open at least one bank account in the name of the Civil Association through which they shall be accountable and shall comply with the provisions described in this Chapter.

Article 60.

accounts for policy fronts

1. Each party that forms part of an Front in the terms of Article 85 of the Law of Parties shall be subject to the rules regarding the management of the following resources:

a) You must deposit the cash resources in specific bank accounts of each of the parties in the Front. Bank accounts will be identified as CBFTE-(MATCH)-(FRONT)-(NUMBER). The resources that you enter into this account must come from the CBCEN account of the party that performs the transfer. The respective account statements shall be reconciled on a monthly basis and the party's finance officer shall forward them to the Technical Unit at the request of the Technical Unit or as provided for in the Regulation.

b) You must open the CBFTE-(PARTY)-(FRONT)-(NUMBER) bank account referred to in (a) to your name, and administer it jointly by those who authorize the party's finance officer.

c) Resources for the achievement of the purposes of an Front shall be recorded in specific accounts in The Party's accounting for that purpose, in which its destination is specified and the corresponding checks ' policies shall be retained, together with the internal receipts to be issued by the CEN, such receipts shall be attached to the System Online Accounting and must be linked in your registration accounting. Such receipts shall include the date, amount, account of origin, destination account, identification of the recipient, and the signature of the official authorized by the party's finance officer.

d) You must not enter the CBFTE bank account-(PARTY)-(FRONT)-(NUMBER) referred to in subparagraph (a) resources from the receipt of cash contributions (sympathizers or militants), self-financing events, local resources (ordinary operation or campaign), as well as those from public financing for activities of campaign.

e) You must refrain from transferring resources from your CBFTE account-(MATCH)-(FRONT)-(NUMBER), to the accounts of the nature, of the other party members of the Front.

f) All expenditure incurred on the accounts of the party shall be identified and recorded resources for the achievement of the purposes of the Front, in accordance with the Catalogue of Accounts provided for in the Regulation.

g) Vouchers must be issued in the name of the party which made them by the suppliers of goods or services and must comply with the provisions of Article 46 of the Regulation.

h) From one month before the beginning of the electoral campaigns and up to a month after the end of the electoral campaigns, in no case and for no circumstances shall the parties be able to allocate cash or species to finance activities related to the achievement of the purposes of the Front.

i) The political parties of the Front will not be able to use the prerogatives dedicated to this for financing, inter alia, the following activities:

I.         Electoral support activities for any candidate in charge of federal, local or municipal popular elections, before and during the internal selection processes that the parties celebrate; as well as during the electoral campaign periods that indicate the laws of the relevant territorial scope.

II.        Administration and operation of the internal selection processes of candidates held by any of the parties of the Front.

III.       Activities referred to in Articles 243, number 2 and 244 to 251 of the Law of Institutions.

IV.      In the event that the political parties engage in conduct contrary to the provisions of this paragraph, the Technical Unit shall consider them, as the case may be, for the purposes of the revenue and expenditure reports of the internal selection processes, of the annual or campaign periods, as well as for campaign expenditure ceilings and penalties for administrative and/or audit failures.

2. At the end of the agreement concluded for the formation of a Front registered with the Institute, or until one month after its conclusion, the CBFTE bank account (PARTY)-(FRONT)-(NUMBER) and the Remainers must be cancelled. reintegrated into some CBCEN account of the party. The transfer must be supported with the corresponding receipt.

3. The Technical Unit may request at any time the parties of an Front, information on the amount and the destination of the resources they transfer to finance the activities of the Front.

Article 61.

to policy training

1. For the management of the resources that the parties transfer to their political training centers, the following rules apply:

(a) The resources must be deposited in bank accounts which may be opened by each political training centre, which will be identified as CBCFP-(PARTY)-(POLITICAL TRAINING CENTRE)-(NUMBER). Only resources from the party can be entered in these accounts. The respective account statements shall be reconciled on a monthly basis and the party's finance officer shall forward them to the Technical Unit upon request or as established by the Regulation.

(b) Bank accounts must be in the name of the party, and must be handled jointly by authorize the party finance officer.

c) Vouchers for discharges made with such resources shall be issued in the name of the party by the parties. suppliers of goods or services and shall comply with the provisions of Article 46 of the Regulation.

Section 2 Investments in Settings

Article 62.

Investment

1. The obligated subjects may only invest in financial instruments issued or endorsed by the Federal Government on national territory, the investment period or the maturity date of which is less than one year.

2. Investment accounts shall not be discretionary and shall be administered by means of joint signatures expressly authorised by the CEN Finance Officer or equivalent party body.

Section 3 Trusts

Article 63.

coalitions resources through trusts

1. For the management of their resources, coalitions can:

a) Constituted a trust, complying with the following rules:

I.         The parties of the coalition, in their capacity as members of the coalition, shall agree to allocate part of their assets, in the proportion indicated for the purpose in the coalition agreement, to cover the expenses to be used in the certain electoral campaigns, by entrusting a trust institution to administer, custodian and deliver to the coalition finance officer and its candidates the resources necessary to carry out the relevant services; the instructions given to you by the technical committee that the effect is integrated.

II.        The formation and integration of a technical committee, as well as its powers and rules for its operation, must be provided for in the act establishing the trust. It must be integrated by the coalition finance officer, as well as by at least one representative from each of the coalition parties.

III.       The trust will make the transfers of resources to the bank accounts of the coalition finance officer, the federal entities and each candidate, in accordance with the instructions received from the technical committee. In this case, the bank accounts, which will be used for the campaign must be opened by the trust, in the name of the trust, specifying in the skeletons of the checks the type of account that is treated, according to the established in the Regulation.

IV.      The candidates, or the coalition finance officer, must collect the documentation of the records they make, which must be issued in the name of the trust, specifying that they are by account and order of the trust corresponding. To this effect, the trustee will provide its RFC to the coalition finance officer and the candidates.

V.       If at the end of the electoral campaigns there is a remnant in the estate of the trust, for its liquidation it will be distributed among the political parties of the coalition, according to the rules established on the The Council of the European Union In the absence of a specific rule, the distribution of the amounts must be made in accordance with the contributions of each of them for the campaigns of the coalition candidates.

VI.      The coalition finance officer shall collect all vouchers, accounts, statements and other documentation relating to the financial issues of the coalition and its candidates. The trust agreement shall establish the terms and terms of delivery to the coalition finance officer, by the trust, of the information and documentation relating to the trust's operations. The coalition finance officer will be responsible for his presentation to the Technical Unit.

VII.     A clause authorising the Technical Unit to ask the relevant fiduciary institution for the information it deems necessary in order to verify the correct use of the data must be included in the relevant contract. resources.

VIII.    The trusts must be registered with the Technical Unit, submitting a copy of the relevant contract or agreement within five days of their establishment.

IX.      The Technical Unit shall carry out the control of such contracts and verify that the operations carried out are in accordance with the provisions of the Law of Institutions, the applicable laws and the Regulation.

X.       The trust may not be extinguished before it is submitted to the General Council, the Consolidated Opinion corresponding to the campaign reports submitted by the coalition.

b) To agree that one of the parties that make up the coalition will be responsible for administering and distributing the bank accounts of the same and the candidates of the same, the resources that all the member parties will allocate to that object, in accordance with what is determined by the respective agreement and what is agreed upon by the coalition finance officer. For the above, a concentric account should be used exclusively to receive such resources and to make the transfers to the CBN-COA, CBE-COA, and the coalition candidates. The bank accounts referred to in Article 54 of the Regulation shall be opened in the name of that party. The candidates or the coalition finance officer shall obtain proof of the records they make, which shall be issued in the name of the designated party, and shall contain their RFC. The party designated by the coalition shall be included in the relevant coalition agreement. The coalition finance officer shall collect all vouchers, accounts, statements and other documentation relating to the financial issues of the coalition and its candidates, and deliver it to the designated party, which must be preserved. The coalition finance officer shall be responsible for his or her presentation to the electoral authority, as well as to present any clarifications or corrections required.

2. In the case of common candidatures, for administrative purposes and for accountability, the same rules as for the coalitions have to be followed as applicable, and the particular cases in the field of the they must be resolved by the Commission.

Article 64.

Requirements for building a trust fund or trust

1. To constitute a fund or trust, the required subjects must be subject to the following rules:

(a) The surplus of public or private resources may be invested.

(b) In case of a private contribution, it must comply with the contributions of the Regulation.

c) The handling of bank accounts shall comply with the requirements for the control of accounts Bank of the Regulation.

d) The investments made by the trust must comply with the provisions of Article 46 of the Regulation.

e) In any case funds or trusts will not be protected by bank or trust secrets, so The Technical Unit may, at all times, require detailed information on its handling and operations, in accordance with the provisions of Article 41, base V, Section B, penultimate paragraph of the Constitution and 200, number 1 of the Law of Institutions, as well as 142, third paragraph, fraction IX of the Law of Institutions of Credit.

f) Funds and trusts must be registered with the Commission through the Technical Unit, a true copy of the respective contract within five days of signing the contract.

g) The Technical Unit shall carry out the control of such contracts, and shall verify periodically that the operations which are They shall adhere to the provisions of the Law of Parties, the applicable laws and the Rules of Procedure, informing in each ordinary session of the Commission the status they hold.

h) The Technical Unit may require individuals, natural and moral persons, to provide the information and documentation necessary for the fulfilment of their privileges, who shall meet the requirement within a maximum of five days after the application has been made.

Section 4 Accounts Receivable

Article 65.

Requirements to recognize operations as accounts

1. The transactions or economic transactions carried out by the obligors, by means of disposal, verification of resources or any other similar concept and which generate an enforceable right in their favour, shall be supported by contracts, agreements, documents of a commercial character or other, which guarantee and prove legally the existence of the right of recovery for the subject and the obligation of payment by the debtor, as well as of those obligations which the Regulation.

2. Also, the loans or resource checks recorded by the subjects required in terms of the previous number, must be directly linked to permanent ordinary activities, expenses of electoral processes or activities specific as entities of public interest.

Article 66.

Receivable accounts

1. The recovery or recovery of the taxable persons shall be effected by cheque or transfer of a bank account in the name of the debtor, and must keep a copy of the cheque or proof of the transfer. allow the source of the resource to be fully identified; it is strictly prohibited to make ineffective charges or cash checks or a person other than the debtor.

2. They may receive recoveries or cash charges, when they meet the following requirements:

(a) Charges received from a single debit do not exceed the equivalent of ninety days of minimum wage.

b) They have been previously recorded in the accounting.

c) At the time of the accounting record's origin, have a certain debtor and a certain amount.

Article 67.

cases in accounts

1. If, at the end of an exercise, a taxable person presents positive balances in the accounts receivable, such as "Miscellaneous Debtors", "Expenses to Check", "Anticipate to Suppliers" or any other analogous nature and closing of the following year the same expenses continue without having been verified, these will be considered as unchecked expenses, except that the subject obliged to report in due time of the existence of some legal exception. In any case, it must present a relationship where the names, dates, amounts and age of the items are specified in a magnetic medium and in printed form, as well as the documentation justifying the legal exception.

2. For the purposes of the Regulation, the following legal exceptions shall apply:

(a) The presentation of the certified copy of the constances that demonstrate the existence of a dispute related to the disputed balance.

(b) When the value of the transaction with the same debtor is equal to or greater than the equivalent of five hundred days of minimum wage, the filing of the public deed it demonstrates the conclusion of agreements with debtors, in order to make the obligation enforceable, in which a certain and determined date is established for the verification or recovery of expenditure to be checked.

(c) The Technical Unit shall assess the documentation submitted by the subjects related to the forms of extinction of the obligations laid down in the Code. Federal Civil and civil codes in the federal entities.

3. Once these balances have been revised, they will require the necessary authorization of the Technical Unit, for which the required subjects will have to direct a written request in which they express themselves and justify the reasons for which they are The aim is to lower the number of accounts, the documentation showing the decrease and the detailed integration of the movements that make up the balances of accounts receivable for a period of more than one year. This ratio shall indicate the accounting reference and in the case of stock decreases, it shall indicate whether those movements correspond to balances older than one year.

Article 68.

Underspending accounts

1. If derived from the exercise of verification powers in the 'Accounts receivable' item, the Technical Unit detects accounting records that do not comply with the requirements set out in the NIF C-3, it shall proceed as follows:

(a) Those originating during the ordinary operation shall be considered as non-partisan expenses.

b) Those originated during electoral processes, in addition to being considered as non-partisan erogations, will be accumulated to the reports of respective campaign or campaign.

(c) In terms of the provisions of Article 445 of the Law of Institutions, in the opinion and the corresponding resolution, the sanction to which the has made a creditor the candidate or candidate as appropriate, in accordance with the provisions of Article 456 (c) of the Law of Institutions.

Article 69.

treatment of accounts receivable from militants, derived from the payment of statutory contributions

1. Political parties may register the accounts receivable from militants, arising from statutory obligations, in compliance with the following:

a) That the name and number of the militant be fully identified.

b) to be recorded in the corresponding period, monthly, bimonthly, semi-annual, annual or as laid down in the statutes of the match.

c) That the account receivable is registered against the income.

(d) After a maximum period of 30 days from the date of payment or enforceability and has not been charged, it shall be generated a "reservation for doubtful collection accounts", equivalent to the amount that the party has the right to recover but which has not been charged for any circumstance.

(e) the accounting record of the "reserve for the doubtful collection accounts" shall be made against an expense account, in the form of overheads.

(f) The corresponding receipt is issued or issued on the date on which the charge is actually made.

Item 70.

of Balances From Electoral Processes

1. If, at the end of the exercise of accountability, either derivatives of the ordinary operation, pre-campaigns or campaigns, in the accounting accounts of the obligors there are balances in the accounts receivable, that meet the requirements and The characteristics of the NIF C3 'Accounts receivable' shall be recognised in their accounting of the CEN, EEC, CDE or CDD or CDM's, as appropriate.

Section 5 Fixed Asset

Article 71.

fixed assets

1. For the purposes of the Regulation, fixed assets, expenses and deferred charges shall be understood to mean NIF C-6 "Properties, plant and equipment" and the original amount of which is equal to or greater than the equivalent of one hundred and fifty days of minimum wage.

2. They should be valued under the following procedure:

(a) Purchased from the price or value entered in invoice, public deed or title of ownership.

(b) the movable property received as a contribution, at fair value, being understood as the price to which the informed parties are willing to pay in a free market, determined in accordance with Articles 25 and 26 of the Regulation.

c) Fair value valuations shall comply with the requirements of the NIF A-6 "Recognition and valuation".

(d) Real estate received in donation or contribution shall be valued at the price determined by an accounting expert or the value average of at least two contributions submitted by the party or coalition.

Article 72.

1. The fixed asset must be invented at least once every 12 months in the months of November or December of each year. Physical inventory taking must comply with the following.

(a) The Technical Unit must be convened at least 20 days in advance. The Technical Unit will be able to assist if it deems fit and will advise the party on the same day of taking the inventory.

b) It shall be validated and witnessed by an official authorised by the financial officer of the respective CEN or EEC.

c) The following data must be incorporated into the inventory:

I.         Number of Inventory.

II.        Resources with which they were acquired, which may be: federal, local, or private from a donation or comodato.

III.       Document that the property was credited with, can be: invoice, contract, public deed.

IV.      The document number that the property was credited with.

V.       The name of the issuer of the document that the property was credited with.

VI.      Accounting account where it was registered.

VII.     Date of acquisition.

VIII.    Input Value or Original Investment Monto (MOI).

IX.      Description of the good.

X.       Physical location of the good, full address, street, foreign number, interior number, floor, colony, delegation or municipality, postal code and federal entity.

XI.      Name of the committee or sub-committee or its equivalent, to the functional organic structure to which it was assigned.

XII.     Number of months of use.

XIII.    Annual depreciation rate.

XIV.   Value of the depreciation.

XV.    Value in books.

XVI.   Full name and address of the reskeeper.

2. Goods received in such a way shall be made up and recorded in the accounts in order accounts, in the case of expenditure on ordinary operation, pre-campaign and marketing year, they shall be valued and reported as input in kind.

3. The total figures reported in the inventory must match the accounting records.

4. Goods placed on the premises owned by the parties or immovable property shall be presumed to be the property of the party, unless otherwise proved.

5. The physical inventory of movable and immovable property must be carried out in all the offices of the political party, either with federal, state, local, regional, district, municipal or other administration.

6. Inventoried assets whose accounting value is greater than the equivalent of ten thousand days of minimum wage may have an insurance policy preferably self-administrable. It is understood to be self-administrable when the insurance company recognizes the existence by incorporation into the accounting records, even if it has not been reported or registered with the insurance company.

Article 73.

Recognition of depreciations and redemptions

1. The obligors shall record the depreciation and amortisation on a monthly basis for the loss of the value of the fixed assets in the item of expenditure.

2. Depreciation of fixed assets and amortization of deferred expenses will be determined under the criteria based on the time of acquisition and use. The bound subjects shall determine the depreciation or amortisation rates they deem appropriate. The percentage of depreciation or amortisation shall be reported to the Technical Unit at the latest at the date of submission of the Annual Report of the year subject to review.

3. Depreciation and amortisation rates may be amended every 5 years.

Article 74.

for in-kind

1. In the case of movable or immovable property received for use or temporary enjoyment, documented through such contracts, their registration shall be made in order accounts, to the corresponding securities, according to the established valuation system, which they must be included in the respective reports, with the corresponding notes in the financial statements, with amounts and procedures.

2. Contributions of fixed asset use or temporary enjoyment are permitted. In case political parties choose to lend fixed assets to pre-candidates, candidates or coalitions, whether federal or local, they will be given the same treatment as stated in the previous number.

3. Independent candidates may not acquire real estate.

Article 75.

fixed assets

1. The parties must report the absence of the fixed assets to the Commission, by means of a letter stating the reasons for which they will discharge these assets, specifying their characteristics and identifying them in the inventory. physical by number, exact location and guard, in addition that the asset casualties will only be from total depreciation or obsolescence, so they must allow the physical review of the good by the Technical Unit.

2. In the case of claims, the discharge shall be valid with the submission of the complaint documentation to the insurance company or the corresponding ministerial minutes.

Article 76.

and real estate

1. In order to know exactly the location of each fixed asset and take a physical inventory, an inventory control system must be taken to record the transfers of the inventory and, in the case of matches and Coalitions, transfers from the party offices of CEN, CEE, CDE or CDD's to campaigns or vice versa, or campaigns to campaigns can be identified.

Article 77.

Expenses to Write

1. In the accounting account "Expenses for Amortizar", the purchases of electoral propaganda or utilitarian propaganda must be recorded. The outputs of these materials shall:

(a) Allow identification of the benefit campaign, for which the parties and coalitions shall provide the documentary evidence described in Article 32 of the present Regulation, depending on the concept of expenditure.

b) Indicate when matches are purchased for multiple campaigns.

2. If a specific event where this type of goods is distributed is related to the campaigns of several candidates, the pro-rata criterion set out in the Regulation should be used.

3. Through the accounting account referred to above, the entrances and exits of the warehouse must be administered, as well as the allocation of propaganda to specific campaign or in case of utilitarian propaganda for ordinary operation, the committee, district or entity where the party is sent, the party, coalition, candidate, candidate, candidate or independent candidate, must comply with the following:

(a) The entry notes, in addition to the portfolio number, shall contain the record of the date of entry of the propaganda, the description, the number of goods and the name and signature of the person who receives.

(b) The exit notes must contain the number of folio, the date of departure, the number of units, the destination, if any, the identification of the pre-campaign or the benefit campaign, the the district, entity, or place where they are sent, the name and signature of the recipient.

c) The kardex are the documents through which the total units received are controlled, as well as the outputs per movement, this one must include the record of the number of of the entry or exit note, the date of movement, the quantity of units, if any, the number of the invoice, the date of purchase, the name of the supplier and the signature of the official responsible for recording and checking it.

(d) Goods or products that are controlled through the account "Expense expenses" shall be inventoried at the thirty-one December of each financial year, as well as in the month immediately prior to the start of the pre-campaigns and campaigns and during the month after the precampaigns and campaigns were concluded. The inventory must be approved by the CEN Finance Officer or the party's equivalent body.

e) When warehouse exits are performed to distribute or assign goods or products to campaigns or precampaigns, the output note must specify the campaign type, the district election, location, date of departure of the warehouse, date of event, number of goods or goods to be assigned or distributed, the name and signature of the delivery, as well as the name and signature of the recipient.

f) For the purposes of controlling utilitarian or electoral propaganda that contains the name, motto or data that allows the allocation of goods or products to a benefit campaign, must record in the respective kardex the full name of the campaign and the candidate and a photograph of the sample must be attached, which shall be an integral part of the respective kardex.

4. They may carry the physical administration of the warehouse in electoral districts or entities of the Republic, but each of the collection centers, administration and distribution, must have the notes of entry and exit of the warehouse and kardex, in strict compliance with the requirements set out in this article.

5. In the event that the invoice allows the candidate to be fully identified, the expenditure must be directly applied to the benefit campaign, without the need to register it with the expense account to be amortised.

Article 78.

Expense control

1. For the purposes of the electoral propaganda, the utilitarian propaganda and the editorial tasks that exceed the five hundred days minimum wage, in the case of political parties, the account will be used "expenses to write down" as a warehouse account, opening the sub-accounts which require, in the event that the goods are acquired in advance and which are liable to be made up by virtue of not being allocated immediately to pre-campaign or any campaign, must be carried out with a check on entry notes and duly foliated and authorised warehouse outlets, indicating their origin and destination; where appropriate, in the case of parties, type of campaign and name of the candidate who has benefited, as well as the name and signature of the person who delivers or receives his or her duties. Proper physical control must be carried out through warehouse kardex and do at least one inventory survey once a year, which could be the next month at the end of the year.

Article 79.

classification of expenses to write

1. The charges which the parties and coalitions carry out under the account "material and supplies or institutional and political propaganda" shall be grouped into sub-accounts by way of the type of expenditure concerned, and in turn within these accounts. are grouped by sub-account according to the area that gave them origin, or vice versa, verifying that the vouchers are duly authorized by the person who received the service and who authorized the service.

Chapter 2 For liability accounts

Item 80.

Passive

1. All transactions or economic transactions of the obligors, which generate an unavoidable obligation with a third party, shall be supported by the documentation demonstrating the provision of the service or the acquisition of the goods; point out the Regulation as well as the applicable legal provisions. Its accounting record shall be made in accordance with NIF C-9 'Liabilities, provisions, assets and contingent liabilities and liabilities.'

Article 81.

the liabilities at period

1. If, at the end of the financial year, a liability exists in the accounts of the obliged subjects, the latter must be integrated in detail, with reference to amounts, names, concepts and dates for the contracting of the obligation, the repayment schedule and the maturity, as well as any guarantees granted.

2. They shall be duly registered in the accounts, supported by documents and authorized by the officials empowered to do so, described in their operations manual of the subject's financial organ, if not specified, by the finance officer. Such integration shall be presented in a magnetic medium and in printed form.

Section 1 Providers

Article 82.

1. The person responsible for the subject must draw up a list of the suppliers and service providers with whom they carry out operations during the reporting period, which exceed five hundred days of minimum wage. they must include the trade name of each supplier, as well as the name based on the invoices issued, RFC, full tax address, amounts of the operations carried out and goods or services obtained, in printed form and in magnetic medium.

2. Parties, coalitions, pre-candidates, candidates, aspirants and independent candidates may only conduct operations with suppliers registered in the National Registry of Suppliers, in accordance with the provisions of Article 356, numeral 2 of this Regulation.

Article 83.

Expedents

1. The person responsible for the subject must formulate a relationship between the suppliers and service providers with whom they carry out operations during the pre-campaign, campaign or exercise period under review and the coalition. exclusively during the period of the marketing year, exceeding five thousand days of minimum wage, for which it shall conform and maintain a record for each of them, in spreadsheet, in printed form and in magnetic medium; this shall be be presented to the Technical Unit when requested.

2. The file for each supplier must include:

a) Name or social name, RFC, full address and telephone number.

b) The amounts of the operations performed and the goods or services obtained.

c) Document copy issued by the SAT, which consists of the RFC.

d) Photostatic copy of the constitutive act in case of a moral person, having the stamp and the registration sheet in the appropriate Public Registry of Property and Commerce.

e) Name of the legal representatives or proxies, if any.

3. In the case of points (c) and (d), the Technical Unit may assist in obtaining such requirements, provided that the subject is unable to obtain such information.

Section 2 Accounts payable

Article 84.

of accounts

1. Balances in accounts payable at the end of the financial year or at the conclusion of the pre-campaigns and campaigns of the obligated subjects, which lack the supporting documentation, shall be sanctioned as follows:

(a) If they are balances originating during the ordinary transaction, they shall be counted as income in kind and if they correspond to transactions held with moral persons, they must be sanctioned as a contribution of forbidden origin in favor of the party.

c) If they are balances originating during the obtaining of the citizen support, or the pre-campaign and campaign processes, they shall be counted as income in kind and if they correspond to transactions held with moral persons, they must be sanctioned as a contribution in kind of entities prevented by the norm, accumulating them to the precandidate, candidate, candidate or independent candidate who received the good or service and did not pay it.

d) Once the balances of supporting documentation are sanctioned, they must be cancelled against the account of "deficit or surplus" of the exercise.

e) The cancellation will be made by the subject obliged once the resolution is firm and will not be necessary the approval of the Technical Unit, provided that they have been identified in the Consolidated Opinion of the financial year in which it is intended to be cancelled.

2. The balances in accounts payable at the end of the financial year, which have the supporting documentation that credit to a certain debtor, a certain amount and a maturity period and which are also checked with invoices, contracts, agreements, recognitions of similar legal documents, must be recognized in the field of liability and the Technical Unit must verify through the procedure known as "subsequent facts", that they were paid in the immediate fiscal year after which originated.

3. For contributions to be paid whose age is equal to or greater than one year, they will be considered as income and therefore sanctioned as unreported contributions.

Article 85.

accounts payable with balances greater than one year

1. The parties, coalitions, pre-candidates and candidates, must generate through the Online Accounting System, a relationship in which each of the movements that make up the balances of the accounts payable with age greater than one year.

2. In addition to the data referred to in the previous Article, the accounting reference and in the case of decreases in balances shall be indicated in that ratio, indicating whether those movements correspond to balances of more than one year.

Article 86.

record for fines in charge of

1. The fines challenged by the obligors, pending to be resolved by the Court, must be recorded in order accounts as contingencies.

2. Once the Court resolves the challenge, if confirmed, it will be recorded as a liability or if it is favourable to the subject, the cancellation must be made, the initial registration being reviewed.

3. The fines imposed by the uncontested institute shall be recorded as accounts payable in the field of liabilities.

4. Parties may open sub-accounts for the classification of fines by state committee.

Section 3 Contributions to Pay

Item 87.

Treatment of contributions to pay

1. The accounting record of the self-determined contributions, retained to be paid, must be made by a federal entity and by type of federal or local contribution.

2. The person responsible for the subject's finances must present or find out the self-determined contributions in the terms established by the tax laws.

3. The General Council, through the Commission and with the assistance of the Technical Unit, shall provide the competent authority with regard to the self-determined contributions withheld.

4. If at the conclusion of the review of the annual reports to be carried out by the Technical Unit, the contributions are not entered in the terms that the tax provisions lay down, they shall be treated for accounts payable.

5. As described in the previous number, it does not exempt the subject from payment of the contributions in the terms that the tax laws establish, so they must find out or pay the federal and local taxes that they owe, as well as the contributions Social security in the field of federal and local accountability.

6. The Technical Unit shall monitor and, where appropriate, the views of the respective authorities in relation to the outstanding contributions to the closure of each financial year.

Item 88.

treatment of tax benefits

1. The taxable persons may only choose to apply the tax benefits in respect of the total or partial remission of the payment of the accessories for federal or local contributions, periods or previous years, when they come from rules of a general character.

2. In the event that a taxable person applies tax benefits, relating to the total or partial remission of the principal of federal or local contributions from prior periods or periods, the amount that is to be waived shall be deemed to be income not allowed in terms of the provisions of Article 54 of the Law of Parties.

Article 89.

through credits granted by regulated financial

1. The obligated subjects may contract bank or mortgage loans for financing, subject to the following rules:

(a) Mortgage or mortgage credit claims, which may be held by the obligated subject, may only be be engaged in national currency, with financial institutions belonging to the Mexican Financial System with residence in the national territory and shall be informed to the General Council, in terms of Article 57, numeral 1, paragraph (a) of the Law of Parties.

(b) The total amount of credits that may be contracted in one year shall be the amount of the amount resulting from the subtract from the public financing obtained in the year in which the credit is requested, the following:

I.         The total amount of liabilities recorded in the accounts of the last annual report for which the consolidated opinion has been submitted to the General Council.

II.        The amount of bank loans contracted in the same financial year for which the credit is requested.

III.       The total amount of the outstanding fines, which the Institute has imposed on the political party and have been determined by the Electoral Tribunal.

c) At the maximum amount of indebtedness determined in the preceding paragraph, the obligated subject may increase or add the value of the fines paid and/or the value of the liabilities paid or amortised, accounted for as of 1 January of the financial year in question and up to the date of the determination of the maximum amount of indebtedness.

d) The obligated subjects will not be able to offer liquid guarantees, nor receivables in their favor to guarantee the credit.

(e) The required subjects shall draw up a detailed report on the credit opening contract or its equivalent.

2. The credit must be approved and formalized in writing, by means of the act or equivalent made by the body established for this purpose, in the statutes of the political party or its equivalent for the other obliged subjects; approved the terms of the credit, which may be validated and ratified by means of the act or equivalent, by the same body which has authorised them, or where appropriate, by the supervisory body of the political institute itself.

3. The credits shall be held at market rates; the Technical Unit shall validate the reasonableness thereof.

4. The Commission, with the support of the Technical Unit, may evaluate exceptional situations of the subject, for which it shall deliver an opinion on the capacity for debt. Such situations include mortgage loans or loans that are collateralized with mortgages.

5. The obligated subjects shall not be able to guarantee credits, with real estate owned by the subjects set out in Article 54, numeral 1 of the Law of Parties.

Article 90.

of funding from

1. Those who are required to contract credits must allocate the resources they receive solely and exclusively for the purposes strictly inherent in their activities.

2. The resources received and the payments made for the credits obtained must be made through bank transfers and duly recorded in the accounts.

3. It shall be prohibited to allocate resources obtained through loans for the purpose of making loans to third parties.

Article 91.

case by bank

1. The required subjects shall form a file for each credit they have entered into, including a simple copy of the following documentation:

a) Dealing with simple credits or mortgage credits:

I.         Credit application duly completed and with autograph signature of the or the obligated subject's representatives who have formalized the operation.

II.        Official identification, proof of domicile and notarial powers of the representatives who formalised the operation.

III.       Consultation of the subject's history, issued by a credit reporting company.

IV.      Certificate of freedom of charge and public deed of mortgaged property.

V.       Number of the certificate of registration with the Public Registry of Property and Commerce of the mortgaged property, as well as of the mortgage.

VI.      The property of the immovable property, with names and readable signatures of the valuers.

VII.     Insurance policy of the immovable property in favor of the creditor, as well as the obligated subject.

VIII.    I will pay or pay subscribed, as well as the full credit agreement, with annexes, if any.

IX.      Financial information, proof of income and in its case opinion, delivered by the subject to the creditor, for the credit analysis.

X.       Act of approval or equivalent, signed by means of signatures by the holders of the body of the subject who has authorized the conclusion of the credit, in accordance with its statutes.

(b) Dealing with mortgage-backed loans granted by a third party, in addition to the provisions of the preceding subparagraph, shall include: simple copy of the following documentation:

I.         Official identification, proof of domicile and, where applicable, notarial powers of the owner of the immovable property granted under guarantee.

II.        The RFC of the physical or moral person that owns the property that is granted under warranty.

III.       Declaratory with signature autograph of the responsible of finance of the subject obligated in functions to the signature of the contract, describing in detail the relationship existing between the owner of the property granted in guarantee and the subject required.

2. The obligors shall retain, display and, where appropriate, deliver to the General Council upon request or in accordance with the Rules of Procedure, the contracts for loans or loans obtained by the obligated, duly formalized and concluded with the financial institutions, as well as statements of account showing, where appropriate, the income obtained and the costs incurred by interest and commissions.

Article 92.

accounting

1. Parties, candidates, candidates, candidates, and independent candidates may not apply for credits from development banks, natural and moral persons other than credit institutions and financial corporations. multiple regulated, for the financing of their ordinary, pre-campaign and campaign activities, in accordance with Article 54 numeral 2 of the Law of Parties.

2. The accounting record in the liability area of the contracted bank loans shall be subject to the following rules:

(a) If the amortisation period is less than or equal to 365 calendar days, counted from the signature of the contract, it shall be classified as a short-term liability.

(b) If the amortisation period is greater than 365 calendar days, counted from the signature of the contract, it shall be classified as long-term liability.

3. Each month must be recognized in the respective expense account, the value of the nominal interest, the delinquent interest, if any, and the taxes, due at the end of each month. It is understood as an accrual, interest and taxes that have elapsed during the period, which have not been paid.

4. The liability recognised at the end of each period shall be equal to the value of the outstanding capital, plus the nominal interest, plus the default interest, plus the tax on accrued interest.

5. In the notes to the financial statements the following shall be disclosed:

a) Date of recruitment.

b) Frequency of payment.

c) Interest rate.

d) Number of redemptions.

e) Name of the institution with which the contract was concluded.

f) If applicable, name of the mortgage guarantor.

g) Where applicable, the value of the willing and the undisposed credit.

h) If applicable, the disposition deadline.

Chapter 3 For Heritage Accounts

Article 93.

Accounting

1. The obligors shall record and control their assets, in accordance with the NIF B-16 "Financial Statements of Non-Profit Entities".

2. The equity of the entity shall be composed of the fixed assets owned by the individuals obligated at the national level, the rights, the public financing that they receive, the contributions received from any source of financing permitted by the Law of Institutions, the surplus or deficit it generates in each financial year for the purpose of its operation, discounting liabilities, debts incurred by third parties and firm fines outstanding.

Article 94.

Adjustments to deficit or remnant

1. The required subjects may not make adjustments to the account deficit or remainder of previous years without the proper authorization of the Commission, for which they shall direct a written application stating the reasons for which they are the respective settings are intended to be made.

Chapter 4 For Results Accounts

Revenue Section 1

Section 1 Source

Article 95.

Financing Modes

1. The funding provided by the obligated subjects may be public, private or both, as provided by the Constitution, the Law of Institutions, the Law of Parties and the respective local provisions. If, by law, any obligated subject is not entitled to public financing, it will be understood that it can only be financed according to the established private financing rules.

2. The private source funding of the obligated subjects will have the following modalities:

(a) For parties, contributions or individual and compulsory contributions, ordinary and extraordinary, in money or in kind, which Do their militants.

(b) For applicants, pre-candidates, candidates and independent candidates, voluntary and personal contributions, in money or in species, which those subjects contribute exclusively to obtaining citizen support, pre-campaigns and campaigns, respectively.

c) For all bound subjects:

i.         Voluntary and personal contributions by supporters exclusively during federal and local electoral processes, and will be made up of contributions or donations, in money or in kind, made to political parties in free and voluntary form by Mexican natural persons with residence in the country.

ii.        Self-financing.

iii.       Financing for financial returns, funds and trusts.

3. Applicants and independent candidates are prohibited from receiving contributions and donations in numerary, as well as precious and real metals and stones, by any natural or moral person, by themselves or by person or person. identified.

Article 96.

1. All income of public or private origin, in cash or in kind, received by the subjects required by any of the financing modalities, must be supported by the original documentation, be recognized and registered in their accounting, as laid down by the Laws in the matter and the Rules of Procedure.

2. Income shall be recorded on the basis of receipt, that is, cash when the deposit is made in the bank account or when the number is received, which are in kind when the goods or the consideration are received.

3. In addition to complying with the provisions of the Law of Institutions and the Law of Parties in the field of public and private funding, the obligated subjects must comply with the following:

a) Aspirants and Independent Candidates

I.         Independent candidates will enjoy public funding.

II.        The private financing of independent candidates and candidates will be constituted by the contributions made by the aspirants or the independent candidate and their supporters, which will in no case exceed 10% of the spending ceiling. for the choice in question.

III.       Independent candidates within the first fifteen working days following the approval of the respective Councils, shall record in order accounts the federal and local public financing, based on the Council Agreements General of the Institute or Local Public Bodies, as appropriate.

IV.      The accounting record shall provide for the creation of a sub-account for each federative entity.

V.       The transfer of accounts of order to actual accounts in the accounts in the revenue from public financing shall be carried out at the time when the independent candidates receive the prerogatives.

VI.      Public financing must be received in the bank accounts opened exclusively for those purposes.

VII.     Private source income must be placed in open bank accounts exclusively for those purposes.

VIII.    Cash contributions for amounts higher than the equivalent of ninety days of minimum wage, performed by a single person, invariably must be through check or electronic transfer, so that the document that you check the deposit allows the identification of the personal data of the contributor: account number and bank of origin, date, full name of the holder, account number and destination bank and name of the beneficiary

b) Political Parties:

I.         Political parties shall enjoy public and private financing in accordance with the following:

II.        The parties within the first fifteen working days following the approval of the respective Councils, shall record in order accounts the federal and local public financing, based on the General Council Agreement of the Institute or Local Public Authority, as appropriate.

III.       The accounting record shall provide for the creation of a sub-account for each federative entity.

IV.      The transfer of accounts of order to actual accounts in the accounts in the revenue from public financing shall be carried out at the time when the parties receive the prerogatives.

V.       Public financing must be received in the bank accounts opened exclusively for those purposes.

VI.      Private source income must be placed in open bank accounts exclusively for those purposes.

VII.     Cash contributions for amounts higher than the equivalent of ninety days of minimum wage, performed by a single person, invariably must be through check or electronic transfer, so that the document that you check the deposit allows the identification of the personal data of the contributor: account number and bank of origin, date, full name of the holder, account number and destination bank and name of the beneficiary.

Article 97.

Classification

1. The accounting records of the obligated subjects shall clearly separate the income they have in kind from those they receive in cash.

Article 98.

Control of contributions

1. The contributions received by the political parties of their militants, supporters, self-financing and financing for financial returns, funds and trusts, in addition to meeting the requirements set out in Articles 54, 55, 56, 57 and 58 of the Law of Parties, they must comply with the following: the person responsible for finance, shall inform the Commission during the first fifteen working days of each year, the minimum and maximum amounts and the periodicity of the ordinary and of their militants, as well as the voluntary and personal contributions of the Candidates and candidates who provide exclusively for their pre-campaigns and campaigns, referred to in Article 56 (1) (c) of the Law of Parties.

Article 99.

private

1. For the collective annual limit and per individual, set out in Article 56, number 2 of the Law of Parties, income other than that of public origin must be accumulated, being those from militants, sympathizers, contributions of candidates, self-financing, raffles and raffles, contributions through calls 01-800 and 01-900, financial returns and trust yields.

2. The monthly portfolio control of the contributors referred to in Article 56, number 5 of the Law of Parties, shall be submitted during the ten working days after the month that is reported and shall include the following information from the contributor: full name and full address, RFC, amount contributed, receipt number, description if militant or supporter and date of contribution.

Section 2 Getting resources for activity financing

Article 100.

Of Banking Credits and

1. The obligated subjects may only obtain financing from credit institutions and regulated multiple-object financial corporations, duly formalized.

2. Contracts shall be concluded directly between the party or coalition and the financial institution, without intermediaries.

3. Instruments for the dispersal of resources such as purses, debit cards and homologs must be provided directly by the credit institutions and companies regulated in this field and the resource must invariably be fully identified and come from the open bank account exprofeso in the name of the party or coalition.

4. The obligor who chooses to disperse resources through the instruments described in the previous numeral, must integrate a detailed relationship in which he clearly links one to one the identification number of the instrument with the person to the one who gave it to him, and who must be the ultimate recipient of it. This relationship should include at least the full name, current address, voter key, total amount, and dates on which the instrument was active. The data referred to in this paragraph shall also be included in the convention or contract to be concluded.

5. The required subjects may only make use of the dispersion instruments described in the preceding number, to cover expenses for the following concepts:

(a) The salaries and salaries of staff, fuel, viatics and other similar staff who are contractual with the staff subject;

(b) The expenditure of party structure of the campaign carried out within the electoral processes in relation to Article 199 numeral 7 of this Regulation; and

c) Expenditure relating to electoral structures in relation to Article 199 number 6 of this Regulation.

Item 101.

on acquiring personal loans

1. The obligated subjects will not be able to obtain financing by way of personal loans in cash, cheque, bank transfer or similar instrument of natural persons.

2. 'Personal loans' means transactions carried out by persons who are obliged to third parties and which are different from the acquisition of goods or services with suppliers or service providers, the claims of which may be commercial contracts or documents.

3. No contracts of mutual agreement shall be concluded for the financing of natural and moral persons.

Section 3 Cash Revenue

Article 102.

revenue

1. All cash income received by the obligated individuals who may receive this type of income, by any form of financing, must be deposited exclusively in bank accounts in the name of the same.

2. All the bank accounts of the obligated subjects must be managed jointly by the authorized CEN finance officer or equivalent party organ. The above does not apply in the case of observer organisations.

3. The respective statements of account shall be reconciled on a monthly basis, so that together with the same reconciliations they shall be forwarded to the Technical Unit upon request or established by the Regulation. The Technical Unit may require the submission of documents supporting the banking movements arising from their statements of account.

4. A dossier containing the documentation certifying the origin of the items in reconciliation clarified and recorded in subsequent months, as well as the steps taken for their regularisation, must be included.

5. They shall be kept attached to the relevant revenue policies and attached to the Online Accounting System, the appropriate vouchers in accordance with the type of operation and the locality in which the accounts are made, including the deposit with the stamp of the original bank or copies of the printed vouchers of the electronic transfers with the approval or reference number issued by the bank and the receipts issued.

Article 103.

documentation

1. Cash income should be documented with the following:

a) Original of the deposit card or copy of the bank statement of account where the bank account is identified and identified source and target.

(b) The receipt of contributions from supporters or militants in cash, accompanied by the readable copy of the voter's credential, as appropriate.

c) Income from self-financing activities, in addition to the deposit card, must be documented with a detailed description of the circumstances of time, mode, and place regarding the event or activity in which the income was collected or obtained.

Article 104.

the contributions of aspirants, precandidates, independent candidates, and candidates

1. The contributions of candidates, candidates, candidates and independent candidates must be deposited in the exclusive bank account for the administration of the expenses to obtain citizen support from the campaign or campaign, according to corresponds.

2. Contributions for amounts higher than the equivalent of ninety days of minimum wage, invariably must be made by means of transfer or nominative check of the account of the person making the contribution. The amount will be determined by considering the totality of contributions made by a natural person, being pre-campaign or campaign, or, in obtaining the citizen support.

3. The check of the transfer or check must allow the identification of the account source, account destination, date, time, amount, full name of the owner and full name of the beneficiary.

4. A contribution receipt shall be issued for each deposit received.

5. It shall comply with the limits laid down in Article 56, numeral 2, of the General Law.

Section 4 Income in kind

Article 105.

in-kind

1. Contributions in kind are considered:

a) Donations of movable or immovable property.

(b) The use of movable or immovable property granted in such a way as to the subject.

(c) the cancellation of the principal debt and/or its accessories in favour of the obligors other than contributions by persons other than those referred to in Article 54 of the Law of Parties.

(d) Services provided to subjects who are required to be free of charge, with the exception of those who provide the organs managers and the personal services of militants registered with the respective rolls or supporters, who do not have commercial or professional activities and are granted free, voluntary and selflessly.

e) Services provided to the obligated subjects determined by the Technical Unit below the value Market.

Article 106.

in kind

1. Income in kind of any kind and cash income shall be understood as income that will compute the private financing to which the political parties are entitled to receive in terms of Article 56, numeral 2 of the Law of Parties.

2. If a contribution in kind represents a benefit to a pre-campaign or campaign, the expenditure shall be accumulated in the respective reports and shall be counted against the corresponding expenditure ceiling.

3. In case the good provided corresponds to propaganda in bardas, the contributor will have to present the invoices that cover the purchase of the materials, design, paint, cleaning and, if necessary, space allocation. The registration value shall be invariably nominal, to the value entered in the documents.

Article 107.

-kind revenue

1. The contributions received in kind by the obliged subjects must be documented in written contracts which comply with the formalities which, for their existence and validity, require the law applicable according to their nature, which must also be contain, at least, the identification data of the contributor and the good contributed, as well as the cost of the market or estimate of the same good or service, the date and place of delivery, and the character with which the respective contribution is made according to nature and irrespective of any other clause that is required in terms of other legislation.

2. Where the value of the registration of the contributions in kind declared by the taxable person does not correspond to the nominal value or has not been applied as set out in Article 25 (7) of this Regulation, the Commission shall: of the Technical Unit, may order that it be determined in accordance with Article 26 of this Regulation.

3. For each income in kind received, specific receipts must be issued, complying with the requirements and formats outlined in the Regulation.

Article 108.

Revenue

1. Proceeds from donations of movable property to be received by the obligors shall be recorded in accordance with their commercial value, as follows:

(a) If the time of use of the goods is less than one year and the corresponding invoice is counted, it must be record the value entered in such a document.

(b) If the goods are used more than one year, and the corresponding invoice is counted, record at face value.

c) If you do not have the bill for the good contributed and it has an approximate value of less than one thousand minimum wage days, will be determined by a quote.

d) If the well-contributed invoice is not counted, and it has an approximate value greater than the equivalent of a One thousand days of minimum wage shall be determined in accordance with Article 26 of the Regulation.

e) In any donation of transport equipment, whether terrestrial, aerial or aquatic, such as automobiles, buses, aircraft and vessels, among others, the contract and the invoice corresponding to the operation for which the prior ownership of the said property has been transferred to the donor.

2. Where the good contributed is considered campaign expenditure in terms of article 76 of the Law of Parties, the contributor shall provide the invoice that will cover the purchase of the goods or contracting and the registration value will invariably be the entered in that document.

Article 109.

Acknowledgement of the value of the comodatum

1. In order to determine the value of the register as an input for the use of movable or immovable property in such a way as not to correspond to the nominal value, or not to apply the provisions set out in Article 25 (7) of this Regulation shall be carried out in accordance with Article 26 of this Regulation. At the request of the authority, the subject shall submit the relevant contract, which, in addition to the applicable civil law, shall contain the voter's key of the person who grants the good in comodato, and specify the situation that you keep saying well.

2. It must be attached to the registration policy, a copy of the documentation that accredits the property or domain of the property granted in comodato by the contributor.

Item 110.

Estate

1. Proceeds from donations of immovable property to be received by the subjects required for their ordinary operation shall be recorded in accordance with the provisions of the applicable movable property, in accordance with the NIF.

2. The donation must be in public deed if the value of the property exceeds the equivalent of three hundred and sixty five days of minimum wage at the time of the operation, in which case they shall submit together with the report corresponding testimony, duly registered with the Public Registry of the Property and Commerce of the entity concerned.

Section 5 Revenue by auto financing

Item 111.

-

1. The self-financing will be made up of the income that they obtain from their promotional activities, such as conferences, shows, raffles and raffles, cultural events, editorial sales, goods and utilitarian propaganda, as well as any another similar to be made for the purpose of making funds, which shall be subject to the laws corresponding to their nature.

2. In the case of shows, cultural events and conferences, they shall notify the Commission through the Technical Unit of their conclusion, with at least ten working days in advance. In such cases, the Commission may, through the Technical Unit, appoint its staff to assist and carry out the relevant verification. The authority shall confirm in writing the assistance and purpose of the verification.

3. In any case, the obligated subjects will give the Technical Unit the elements of conviction regarding the veracity of the shows or cultural event referred to.

4. In the monthly, annual or campaign reports, as appropriate, the total of the income earned and the expenditures made, due to the self-financing activities, must be reported separately. registered in accordance with the in the Accounts Catalog.

Article 112.

-financing revenue

1. The self-financing income that the required subjects receive will be recorded in one control for each event, which must specify the nature, the date on which it is made, as well as the consecutive number, type of event, form of administer it, source of income, control of folios, numbers and dates of the legal authorizations for its conclusion, method of payment, total amount of gross income obtained, amount broken down, net income and, if applicable, the loss and name and signature of the person responsible for each event. This control will be part of the documentary sustenance of the event's entry record.

Article 113.

or trust revenue

1. The revenue to be collected by the persons bound by financial returns, funds or trusts shall be supported by the statements of account referred to them by the banking or financial institutions, as well as by the documents in which the instruments constituting or amending the financial operations of the relevant funds or trusts.

Article 114.

1. It is not allowed for the required subjects to receive funding through public collections.

Item 115.

Of raffles and draws

1. They are applicable to raffles and raffles, the following rules:

(a) The bound subjects shall integrate an original file or, where appropriate, a certified copy issued by the Secretariat of Governance, of each and every one of the documents derived from the processing of the permit to the delivery of the corresponding prizes with the respective finiquito.

b) If at the request of any of the winners, one of the prizes will be changed for cash, for an amount equal to the value of the goods obtained, the original or certified copy of the circumstantial act, issued by the inspector of the Secretariat of the Government assigned to the draw, in which the request is made; for the present case, the value of the goods obtained of the good will be that which commercially is found in the market at the moment of the award of the prize.

c) They may provide cash prizes, in which case the payment shall be made by cheque of an account in the name of the subject required, issued to be paid into account of the beneficiary, and must be released in the name of the winner of the draw or raffle; the copy of the photostatic copy must be attached to the file on one side, the cheque and the official identification, both the prize winner's sides, as well as the insertion of the date, time of reception, name, signature and RFC of the prize winner or, in case of a minor, the identification of the parent or guardian.

d) The permits obtained by the obligated subject from the Secretariat of the Interior are non-transferable and may not be subject to lien, cession, disposal or marketing. In cases where the subject obliged to permit, obtain authorization from the Secretariat of Government to exploit the permit in union of an operator by means of some type of association in participation, provision of services or agreement of any such operator may not assign the rights to the contract or contract to third parties; in addition, the party must prove the contractual relationship with that operator by sending the contract, payment, and other documents necessary for such effect.

e) to cover with own resources the taxes generated for the delivery of the prizes, same as they must be The competent authorities must keep copies of the vouchers to report the expenditure generated by the raffle or draw.

Article 116.

revenue through 01-800

1. The contributions of militants or supporters received through the mechanism of telephone calls with key 01-800 will be subject to the following rules:

(a) The obligated subjects, either directly or through a company or service bureau registered under the Federal Law of Telecommunications, may receive contributions from their militants or supporters for this mechanism, from bank cards of these or deposits to specific bank accounts opened for such purpose in the name of the party.

b) In all cases, the name of the contributor must match the name of the cardholder by which he/she is made the corresponding contribution; it must also coincide with the name established in the credential to vote with a photograph issued by the Institute. The above, in order to enable the authority to verify that compliance with the provisions of Article 54 of the Law of Parties is fully complied with.

(c) The required subjects shall submit to the Technical Unit the draft contracts to be concluded with the specialised company which receive and process the calls, at least 15 days prior to the conclusion of the calls, with the aim that the Technical Unit reviews that the terms and conditions contained therein comply with the provisions of the Law of Parties and the Regulation. If the Technical Unit does not notify the party of the draft contracts within the time limit referred to above, they shall be deemed to have been authorised.

d) Contracts must specify at least the costs, conditions, characteristics of the service, temporality, date, place of rights, obligations, penalties and taxes and the results thereof.

2. They must also include a clause authorising the Commission, through the Technical Unit, to ask the company or service bureau to process the calls, the information it deems necessary for the purpose of verifying the origin and amount of the contributions made.

(a) Required subjects must take a consecutive number of calls to the company in charge of processing them.

b) Cash contributions through the mechanism of key 01-800 telephone calls made by the militants or the Supporters, as appropriate, shall be supported by receipts issued in accordance with the provisions of the Regulation.

c) Contributions in kind are prohibited through this mechanism.

Article 117.

revenue through 01-900

1. The contributions received by the parties, coalitions, pre-candidates, candidates, aspirants and independent candidates through the self-financing modality of the telephone call mechanism with key 01-900, will be subject to the rules following:

a) This mechanism may consist exclusively of value added telephone services through audio texts that are assimilated to promotional activities of the parties.

b) You must establish advertising mechanisms to make known the specific service offered, the name and number of the promotion or service, the name of the company responsible for the receipt of calls and the way in which the charge will be identified on the customer's telephone receipt.

c) You must inform the public of the maximum cost and duration of calls, as well as if the information is transmitted live, is recorded or is mixed.

d) The service company or bureau responsible for processing calls must have a relationship for each call received, in which specify the date, time, duration of the call, the telephone number, and the name of the telephone line holder, as well as the version heard.

(e) the telephone calls whose owners are the subjects or institutions referred to in Article 54 of this Regulation shall be prohibited; the Law of Parties, a situation that must be made of the knowledge of the public user and of the company or bureau of services responsible for processing the calls.

f) You must contract the opening of a bank account for each number hired, exclusively to receive the income derivatives of each event, without any other income being received in that account. This bank account must be identified as CBCEN-01-900-XXXX-(PARTY) -NUMBER) and managed in a joint manner by the persons authorized by the person responsible for the subject's finances. The relevant statements of account shall be reconciled on a monthly basis and shall be forwarded together with the relevant annual report or when the authority requests it.

g) the contract projects to be concluded with the specialised company or service bureau shall be submitted to the Technical Unit; receive and process the calls, at least 15 days prior to the conclusion of the calls, with the aim that the Technical Unit reviews that the terms and conditions contained therein comply with the provisions of the Law of Parties and the Regulation. If the Technical Unit has not notified the party of the comments to the contracts, they shall be deemed to have been authorised.

h) The respective contracts must specify, at least the following: the costs, conditions, characteristics of the service, temporality, rights, obligations, penalties, taxes; as well as limits on consumption by phone call and line. In addition, they must include a clause authorizing the Technical Unit to request the corresponding telephone company and the company in charge of processing the calls, the information it deems necessary for the purpose of verifying the origin and amount of the resources obtained.

i) Required subjects must take a consecutive number of calls to the company or service bureau responsible for processing calls.

j) Keep a copy of each and every version of the audios that you hear from people who call the number authorized by the Federal Commission of Telecommunications. As well as the transcript of the same, detailing the dates on which they were made available to the public.

k) The billing by the service providers must be clear and describe in detail each of the concepts paid, annexed to the billing, a relationship for each call received, specifying the date, time, duration of the call, the telephone number, as well as the version heard. The vouchers for the relevant discharges shall be supported in accordance with the provisions of the Regulation, by appending the details referred to above. The relevant documents shall be forwarded to the Technical Unit together with the relevant report.

l) The obligated subject shall report in his accounting as income, the total cost per call, without discounting the costs and commissions arising from the contracted services. Costs and commissions will be reported as self-financing expenses and will be recorded by identifying the amount that corresponds to each of the companies that provide the corresponding service.

m) The obligated subject must carry a check for this type of income, which must contain a consecutive number, name of the contracting company, form of administer it, gross receipts obtained, amount broken down from expenditure and net income, or, where appropriate, the loss obtained. This control must be delivered to the Technical Unit together with the corresponding Report in printed form and on a magnetic device (CEAUTO-01-900 format).

n) The income and expenses that are handled by the individuals required from this collection mechanism, as well as the content of the audio text that for each case is implement, they must adhere to the requirements of the Law of Institutions and the Regulation. In case the contents of the audio text present some or more of the characteristics set out in article 76 of the Law of Parties, the applied discharges shall be considered for the purposes of campaign expenses of the registered candidates before the Institute.

o) All the discharges applied in the advertising of this mechanism during the period of obtaining the citizen support or the campaigns, will count towards the ceilings respective and shall be reported in the relevant reports.

Article 118.

Of Financial

1. The obligated subjects may establish in banking institutions domiciled in Mexico, accounts, funds or trusts for the investment of their liquid resources, in order to obtain financing for financial returns.

2. Income from financial income shall be considered to be the interest of the persons required by the banking or financial operations they perform.

Article 119.

Revenue from citizen

1. The income of associates and supporters of the organization of citizens will be made up of contributions or donations in cash and species, made freely and voluntarily by individuals with residence in the country.

2. Cash contributions shall be deposited in a bank account in the name of the citizens ' organisation.

3. Income in kind received by citizens ' organisations must comply with the provisions of the Regulation.

Article 120.

Control of in-kind contributions in case of coalitions

1. For in-kind contributions received by coalition parties, or received by coalition candidates, specific coalition receipts for in-kind contributions from militants and supporters of the coalition should be issued. To document the voluntary and personal quotas that the candidates will be able to contribute exclusively for their campaigns, a political campaign will have to be issued. receipt in the format "RMES-COA".

Paragraph 6 Prohibited Revenue

Item 121.

Inorders to make contributions

1. The obligated subjects must reject contributions or donations, in money or in kind, loans, donations, debt donations, bonuses, discounts, service delivery or delivery of goods for free or in the form of following:

a) The Executive, Legislative and Judicial Powers of the Federation and the entities, as well as the town councils.

b) the agencies, entities or bodies of the Federal, State or Municipal Public Administration, as well as those of the Federal District.

c) Federal, state and Federal District autonomous agencies.

d) Political parties, foreign natural persons or moral parties.

e) Trade union, trade union and corporate organisations.

f) International bodies of any nature.

g) Ministers of worship, associations, churches or groupings of any religion.

h) People living or working abroad.

i) Mexican companies of a commercial character.

j) Moral people.

k) The social organizations or adherents that each party declares, new or previously registered.

l) Unidentified persons.

2. In the case of bonuses or discounts, derived from commercial transactions, they will be obtained as long as they are agreed upon and documented in the invoice and contract or agreement, at the beginning of the operation that gave it origin. For bonuses, the resources must be returned by transfer from the provider's bank account or service provider.

Section 7 Limits to Contributions

Article 122.

Limits approval

1. The General Council, acting on a proposal from the Commission, shall approve in the month of February each year the figures for maximum amounts of private financing which shall be entitled to receive the parties, independent candidates and candidates. This will be published in the Official Journal.

Article 123.

Annual Limits

1. The private financing of political parties will be adjusted to the following annual limits:

a) For the case of militant contributions, two percent of the public funding granted to the all political parties to support their ordinary activities in the year in question.

b) For the case of contributions of candidates, as well as supporters during the electoral processes, the ten percent of the spending ceiling for the previous immediate presidential election, to be used in the campaigns of their candidates.

(c) Each political party, through the body provided for in Article 43 (1) (c) of the Law of Parties shall determine freely the minimum and maximum amounts and the periodicity of the ordinary and extraordinary quotas of its members, as well as the voluntary and personal contributions that the pre-candidates and candidates provide exclusively for your campaigns and campaigns, and

d) Supporters ' contributions will have as an annual individual limit zero point five percent of the cap of spending for the previous immediate presidential election.

2. The private financing of independent candidates and candidates shall not exceed 10% of the expenditure ceiling for the corresponding election and shall be made up of contributions made by the independent candidate or candidate, respectively, and their supporters.

Section 8 Administrative Facilitation on Accounting

Article 124.

Organizations

1. The income of members of the Organization of Observers shall be made up of contributions in cash or species made freely and voluntarily by natural persons with residence in the country, such contributions must be deposited in a bank account in the name of the Organization of Observers.

Article 125.

accumulation for campaign

1. The expenditure incurred by independent candidates shall be counted for the purposes of the campaign expenditure ceiling, in accordance with Article 394 (1) (c) of the Law on Institutions, in relation to the expenditure ceiling of 243 of the same year. ordering.

Section 2 of the discharges

Paragraph 1 Generalities

Article 126.

1. Any payment made by the taxable persons who in a single exhibition exceed the amount equivalent to ninety days of minimum wage shall be made by means of a nominative check carried out in the name of the service provider, which contains the legend "to be credited to the beneficiary" or via electronic transfer.

2. Where the subject is obliged to pay more than one payment to the same supplier or service provider on the same date, or where the payment is made in the case of a partial payment and such payments as a whole, the sum shall be equal to 90 days of minimum wage, the payments shall be covered in the terms set out in the numeral 1 of this article, from the amount by which it exceeds the limit referred to.

3. The check policies shall be kept attached to the documentation together with their photostatic copy or electronic transfer, as appropriate, and shall be incorporated into the Online Accounting System.

4. Checks rotated in the name of third parties without proof of documentation will be considered as unchecked returns.

5. Payments made by cheques drawn without the legend 'for payment of the beneficiary', as referred to in paragraph 1 of this Article, may be checked provided that the RFC of the beneficiary is printed in the statement of account through which the payment was made by the obligated subject.

6. Each payment made shall be fully identified with the transactions that gave rise to it, the respective vouchers and their accounting records.

Article 127.

1. The discharges must be recorded and supported with the original documentation issued in the name of the subject. Such documentation shall comply with tax requirements.

2. The discharges shall be recorded in accordance with the provisions of Article 60 of the Law of Parties, the accounting guides and the account catalogues described in the General Accounting Manual.

Article 128.

Expenses on popular query

1. The expenses incurred by the parties, coalitions or independent candidates, for the promotion of popular consultations, will be subject to the following:

(a) The relocations made must be recorded in an order account, under the nomenclature of " promotion of the Popular consultation ". The foregoing does not exempt the subject from registering on balance sheet accounts or activities, as appropriate, the transactions held.

b) When parties, coalitions and independent candidates exercise resources to promote consultation popular, where the subject of the consultation with elements of electoral propaganda is broadcast or linked, will accumulate to the expenses of pre-campaign or campaign, as appropriate.

Section 2 Personal Services

Article 129.

Payroll

1. Payroll payments must be made through deposit into account of cheques or debit, account opened by the party in favor of the worker, exclusively for the payment of payroll and viatics.

2. Payment of advance or reimbursement for travel or travel expenses may be made:

a) Through deposits in the debit or checking account in the name of the official or employee.

b) Through refund by transfer to the debit or checking account in the name of the official or employee.

3. Travel expenses or expenses not checked or not returned by the official or employee shall be discounted via payroll to the 30 calendar days after the date of verification established by the party itself and shall give notice during the presentation of the annual report, to the effect that the Technical Unit informs the SAT for the respective accumulation in charge of the tax revenue of the official or the worker.

Item 130.

Classification of expenses on personal services

1. The fees to be made by the individuals who are required to spend on personal services must be classified at the sub-account level by area that originated them, verifying that the supporting documentation is authorized by the official of the area corresponding.

2. The required subjects shall identify the remuneration to the members of their management bodies in accordance with the provisions of the catalogue of accounts annexed to the Regulation.

Article 131.

1. The costs incurred by the persons obliged by way of professional fees and fees equivalent to salaries must be formalised with the relevant contract, in which the obligations and rights of both parties are clearly established. parties, the subject matter of the contract, time, type and conditions of the contract, amount contracted, forms of payment, penalties and all other conditions to which they were committed.

Article 132.

Documentation of fees comparable to wages and salaries

1. The payments made by the obligors, by way of fees equivalent to salaries, will receive the same treatment as the payslips for the payment and verification of the expenditure, they must also be attached to the System of Accounting in Line.

2. Such discharges must be supported with foliated receipts specifying the name, the RFC key and the service provider's signature, the payment amount, the date and the corresponding income tax retention, the type of service provided to the party or coalition and the period during which it was carried out, as well as the signature of the official of the area that authorized the payment, annexing copy of the credential to vote with photograph of the service provider. In addition, in respect of the required subjects participating in the pre-campaigns and electoral campaigns, these receipts must specify the corresponding pre-campaign or campaign, and the erogations for this concept will count for the purposes of the ceilings. of pre-campaign and campaign expenses. The documentation shall be submitted to the Technical Unit when required for review, together with the relevant contracts.

Article 133.

and social security

1. The obliged subjects shall be subject to the tax and social security provisions which they are obliged to comply with, inter alia:

a) Hold and find out the taxes that correspond, in accordance with Article 68 of the Law of Parties.

b) Provide the retention record to those who make fee payments for the provision of professional services.

c) to request persons to contract to provide subordinate services, the constances referred to in Article 118; Section III of the Income Tax Act.

d) Comply with contributions to social security agencies.

Article 134.

policy

1. Parties, coalitions and independent candidates may award recognition to their members or supporters as appropriate, for their participation in electoral support activities exclusively during the campaign periods.

2. The total sum of the erogations carried out by this concept, will have a maximum limit per candidature, according to the following table:

Expense stop

Percentage of maximum campaign expenses to be

Limit lower

Limit top

$0

$50,000.00

20.00%

$50,001.00

$                150,000.00

16.67%

$150,001.00

$                300,000.00

12.20%

$300,001.00

$                450,000.00

8.90%

$450,001.00

$                600,000.00

7.07%

$600,001.00

$                750,000.00

5.90%

$750,001.00

$                900,000.00

5.10%

$900,001.00

$             1,050,000.00

4.50%

$1,050,001.00

$             1,200,000.00

4.07%

$1,200,001.00

$             1,350,000.00

3.70%

$1,350,001.00

$             1,500,000.00

3.40%

$1,500,001.00

$             1.650.000.00

3.17%

$1,650,001.00

$             1,800,000.00

2.97%

$1,800,001.00

$             1,950,000.00

2.80%

$1,950,001.00

$             2,100,000.00

2.67%

$2,100,001.00

$             2,250,000.00

2.53%

$2,250,001.00

$             2,400,000.00

2.40%

$2,400,001.00

$             2,550,000.00

2.30%

$2,550,001.00

$             2.700,000.00

2.23%

$2,700,001.00

$             2,850,000.00

2.13%

$2,850,001.00

$             3,000,000.00

2.07%

$3,000,001.00

On forward

1.33%

3. Awards for campaign activities, paid to a single natural person within the same campaign, whether they are paid in one or several exhibitions, will have a maximum limit of the equivalent of five hundred days minimum wage.

4. Payments for this purpose shall be supported by receipts which shall be issued in accordance with the provisions of this Regulation.

Article 135.

the benefit in the REPAP payment.

1. The accounting policies of discharges, where the surveys are recorded for political activities, shall specify:

a) The string that makes up the set of receipts.

b) The number of folio of the receipt.

c) The identification of the electoral campaign to which the expenditure was allocated, describing the type of campaign, the the name of the candidate nominated by party or coalition or independent candidate, as well as the local, federal or municipality electoral district for which he/she contends.

Article 136.

REPAP

1. The parties, coalitions and independent candidates shall draw up a national list of persons who received recognition for political activities during the electoral campaign; this relationship shall contain the names of the parties. persons in the following order: paternal surname, maternal surname and name (s); total per person, including a breakdown of each recognition received by each of them.

2. The relationship shall be delivered in electronic means to the Technical Unit, together with the campaign reports, the above not the exception of the obligation to incorporate the records in the online accounting system, within the time limits set out in the this Regulation.

Article 137.

REPAP Fiscalization

1. During the review procedure for the campaign reports, the Technical Unit may use audit procedures based on selective testing, through which it requests directly from third parties, confirms, ratifies or recratifies them. operations reported by parties, coalitions and independent candidates.

2. From the results of the confirmations, the corresponding consolidated opinion shall be reported, considering the right of hearing of both the natural person to whom the confirmation was made, and of the subject who reported it.

Section 3 Production of spots

Article 138.

Control of spending on production of spots

1. Proof of the costs incurred by the subjects who are obliged to the prerogative of time on radio and television must specify the concept of the service provided, be they professional service payments, use of technical equipment, locations or recording and production studies, as well as the others inherent in the same objective. These vouchers must also be issued in the name of the subject and must comply with the tax requirements. The reports shall include the service contracts signed between the parties and the suppliers or suppliers of goods and services involved in the design and production of the radio and television messages.

2. The required subjects mentioned in the preceding number must keep the corresponding proof of the various versions of the promotional versions on radio and television, and submit them to the Technical Unit. when prompted.

3. The foregoing shall be in accordance with Article 76, numeral 1, point (d) of the Law of Parties, when the expenditure relates to campaign expenses, as well as 243, numerals 1 and 2, point (d) of the Law of Institutions.

Section 4 Viatics and passages

Article 139.

Control of viatics and passages

1. The expenses of viatics and passages that are used specifically for the candidate for President of the United Mexican and Governor, shall be broken down into a daily report containing the following information:

a) Type of transportation used (plane, plane, helicopter, bus, car, motorcycle, boat, boat or any other).

b) Type of operation performed for the use of the good or service. Rent or rent must be specified for the transport, as well as for the service or if it is the use of a good of the candidate of the coalition or party, acquired by purchase or donation, in addition to include the accounting reference, contribution or invoice as well as amount.

c) In case of donation, rental of units, contracting of the service, as well as of the comodato of the good or of the the relevant contract must be submitted.

(d) The report shall contain the description of the journeys and the persons who have used the service by the party, coalition or candidate.

e) In case of lodging, the daily report will indicate date, place, name and address, relationship of the persons which have used it, and type of free or onerous service. In the first case, the will of the offeror must be credited and, in the second case, the corresponding invoice which meets all the tax requirements.

2. The expenses of viatics and tickets for the candidate for President of the United Mexican and Governor, must also be broken down in the format "Rel-Viapas-Pres" and "Rel-Viapas-Gob", respectively, included in the Regulation.

Section 5 Financial Expenses

Article 140.

financial expenses

1. Financial expenses are those arising from the use of financial institution services, interest paid by credit, bank fees of any kind, and the spread in the purchase and sale of foreign currency.

2. The expenses checked for this concept will invariably be supported by bank statements and, where appropriate, by the respective bank reconciliations.

Section 6 Expenses outside of national territory

Article 141.

of national territory

1. The parties may hold erogations outside the national territory exclusively for the development of their ordinary activities.

2. To check these expenses, a file will be formed for each trip that each person commissioned by the party takes, which will be added:

a) Vouchers for expenses, duly referenced.

(b) A relationship that includes the name and place of the event, the accounting reference, the name and signature of the person responsible; detailing whether it is a party leader or militant, as well as the signature of the party official who authorized the travel.

(c) The letter by which the party organ which corresponds to the respective commission, where the reason for the travel.

d) Evidence to reasonably justify that the object of the trip is related to the party's activities.

3. The parties may carry out erogations within the national territory by way of commissions granted to their leaders or militants, as appropriate, for the development of their ordinary activities, and must present the documentation in which the expense is credited.

Article 142.

expenses

1. Parties, coalitions, pre-candidates, candidates and independent candidates shall be prohibited from conducting electoral campaign events abroad.

Section 7 Spending on propaganda

Article 143.

expense

1. The required subjects shall draw up a propaganda notice consisting of newspapers, magazines and other printed media, expenses for the production of radio and television messages, spectacular advertisements placed on the public road and in-room propaganda. for cinema and on the internet, which has been published, posted or displayed during the pre-campaign, campaign or ordinary period and has not yet been paid by the party at the time of submission of its reports, specifying the policy number of the the daily with which the corresponding liability is paid from campaign expenditure, as well as the the order of service issued by the supplier or any other documentation supporting those liabilities, in which the amount of the service provided shall be specified. These reports shall contain the following data, based on the "REL-PROM" formats attached to the Regulation:

a) In the case of inserts in newspapers, magazines and other print media:

I.         Specifying the dates of each insert.

II.        The name of the publication.

III.       The journal policy number with which the corresponding liability was created.

IV.      The size of each insert.

V.       The unit value of each insert, as well as the Value Added Tax of each.

VI.      The precandidate, aspirants, candidate or independent candidate benefited.

b) In the case of the spectacular advertisements placed on the public road:

I.         The company with which the production, design and manufacturing was contracted, as well as the rent of the space and placement of each spectacular announcement.

II.        The dates on which the spectacular announcements remained on the public road.

III.       The location of each spectacular announcement.

IV.      The journal policy number with which the corresponding liability was created.

V.       The dimensions of each spectacular announcement.

VI.      The unit value of each spectacular ad, as well as the Value Added Tax of each.

VII.     The precandidate, aspirants, candidate or independent candidate benefited.

c) In the case of propaganda displayed in movie theaters:

I.         The company with which the display was contracted.

II.        The dates on which the propaganda was displayed.

III.       The location of the movie theaters in which the propaganda was displayed.

IV.      The journal policy number with which the corresponding liability was created.

V.       The unit value of each type of propaganda displayed, as well as the Value Added Tax of each of them.

VI.      The precandidate, aspirants, candidate or independent candidate benefited.

d) In the case of Internet-contracted propaganda:

I.         The company with which the placement was contracted.

II.        The dates on which the propaganda was placed.

III.       The electronic addresses in which the propaganda was placed.

IV.      The journal policy number with which the corresponding liability was created.

V.       The unit value of each type of propaganda placed, as well as the Value Added Tax of each of them.

VI.      The precandidate, aspirants, candidate or independent candidate benefited.

Section 8 Administrative Facilitation on Accounting

Article 144.

Organizations Spending Checders

1. The costs incurred by the observer organisations shall be linked only to the activities directly related to election observation.

2. Proof of the costs incurred must be issued in the name of the observer organisation and comply with tax requirements.

3. They may incur the same expenses as those allowed for parties, for which they must comply with the requirements described in the Regulation, according to the type of expenditure incurred, which are aimed at electoral observation.

Article 145.

Funding Non-Receive Declaratory

1. Organizations of observers in the federal field who have obtained the accreditation of the Institute and who do not receive funding for the development of their electoral observation activities shall submit a written letter to the Council. General in which they manifest, in protest of telling the truth, that the organization it represents did not have any funding that has to be reported.

Article 146.

APN outputs for campaign

1. Contributions to the political campaigns of the party or coalition with which the groupings have concluded participation agreements, in accordance with Article 21 of the Law of Parties, shall be recorded as expenditure in the accounts of the Party. grouping; the voucher shall be the receipt extended by the party or coalition benefiting from the terms of the Regulation.

2. The groupings must retain a single original of the participation agreement registered with the Institute.

3. The groups with registration shall enjoy the tax regime provided for the political parties of the Law of Parties.

Article 147.

APN discharges with private resource

1. The eogations made by the groups with resources from the private financing, may be destined for permanent ordinary activities, of education and political training, of socioeconomic and political research, and tasks editorials, as well as for any lawful activity they undertake to contribute to the development of democratic life, political culture and the creation of a better informed public opinion.

Article 148.

1. Observers ' organisations may check expenditure for the activities of the electoral organisation, through lower-cost logbooks.

Article 149.

Organizations operating expense

1. The operational costs incurred and programmed by the observer organisations shall be recorded in clear detail of the place where the erogation was carried out, as well as the subject to which the payment was made, the concept, amount, date, bank account or electronic transfer, as well as the documentation of each operation carried out.

Chapter 5 Transfers

Section 1 Generalities

Article 150.

I. Federal resource transfers.

1. The National Executive Committee of the political parties will be able to make transfers in cash and in kind, for the ordinary operation to its State Direct Committees, Social Organizations, Frentes, as well as the federal campaigns to the Concentrating accounts, to the Coalition, pre-candidates and candidates.

2. The State Management Committees may carry out cash and in-kind transfers for the ordinary operation to their Municipal or Delegation Executive Committees and in the case of federal election campaigns to the Concentrator accounts, to the Coalition, pre-candidates and candidates of the same federative entity.

3. The Concentrator account for federal election campaigns will be able to make cash and in-kind transfers to the parties, candidates and candidates nominated by the parties.

4. Coalitions for federal election campaigns, will be able to make cash and in-kind transfers to the coalition, pre-candidate and candidate accounts.

5. If in the bank accounts used for the management of resources in the federal election campaigns, there are remnants, they must be reintegrated into some CBCEN or CBE account of the federal entity concerned.

Local resource transfers

6. The State Executive Committees will be able to make transfers in cash and in kind, for the ordinary operation to their Municipal or Delegation Executive Committees, to their Social Organizations; in the case of local electoral campaigns, to the Concentrating accounts, to the Coalition, pre-candidates and candidates of the same federative entity.

7. The Concentrator account for local election campaigns will be able to make transfers in cash and in kind, to the Coalitions, pre-candidates and candidates nominated by the parties.

8. Coalitions corresponding to local election campaigns, will be able to make cash and in-kind transfers to the coalition accounts, pre-candidates and candidates run by the coalition.

9. If in the bank accounts used for the management of resources in the local election campaigns, there are remnants, they must be reintegrated into any CBCEE account of the federal entity concerned.

II. Non-federal resource transfers.

10. Political parties may make transfers with local resources to the National Executive Committee or State Direct Committees for their ordinary operation, only for the payment of suppliers and service providers as well as the payment of taxes. generated in local accounting; in the case of a generic campaign involving a federal and local candidate, solely for the recognition of expenses as appropriate for the benefit campaign.

Article 151.

1. Cash transfers shall be made by means of bank transfers to the bank account registered in the name of the beneficiary and shall be documented with the original of the transfer voucher and the receipt issued by the beneficiary. Where the latter is issued by an economic entity with its own legal personality, it shall comply with the tax requirements set out in Article 29-A of the Tax Code of the Federation.

2. Transfers made for entities without legal capacity shall be made in the first instance to bank accounts in the name of the party opened for exclusive purposes of the administration of the transferred resources, so that cheques for the payment of goods or services are issued from this account, which shall comply with the requirements laid down in the Regulation.

3. Transfers in kind which are carried out by parties and coalitions shall have been recorded in the account "amortisation charges", in compliance with the provisions of this Regulation.

Article 152.

of transfers

1. Transfers shall be recorded in the accounts as provided for in the Regulation.

Section 2 For Coalitions

Article 153.

transfers for campaigns

1. Cash resources used by coalitions to cover their campaign expenses shall first be entered into a CBCEN or CBCEE account of the parties concerned as appropriate.

2. For the transfer of resources to the coalition bank account, it shall be subject to the terms laid down in the coalition agreement.

Article 154.

Requirements

1. Transfers in kind should be documented:

a) With entry and exit notes from the warehouse.

b) Kardex.

c) Receipt-receipt of goods or services, with readable name, voter's credential number, or any document from official identification with photograph, address and self-identifying signature of the delivery person and who receives.

d) Receipts must have a portfolio number and with the detailed description of the final destination of the goods or services and name of the payee.

2. The bank accounts opened for exclusive purposes of receipt of cash transfers from the CEN may not receive deposits from third parties, for which the respective contracts entered into with the credit institutions shall be expressly order the receipt of CBCEN account transfers that each political institute decides.

Section 3 For CDE's and Local Campaigns

Article 155.

types for CDE's

1. Parties may carry out cash and species transfers in favour of their CDE's,

Article 156.

requirements to local campaigns

1. CEN cash transfers to states for local campaign finance must comply with the following:

a) The resources of the CEN and CDDs, CDDs or equivalents, must be transferred to the CBECL-(PARTY)-(CAMPAIGN LOCAL)-(STATE) or CBCM-(PARTY)-(MUNICIPAL CAMPAIGN)-(STATUS).

b) Each local campaign, according to its type, must have an exclusive bank account.

c) It is the obligation of the entity's financial officer or its equivalent, the opening of bank accounts in strict compliance of the provisions contained in Article 54 of the Regulation.

d) Open bank accounts for local and municipal campaign management can be opened from of the immediate month before the start of the process and must be cancelled at the latest, during the month after the local election day.

e) The party may request the extension of the cancellation period of the account, upon request duly founded and reasoned to the Commission. The application must be made before the expiry date.

f) Expenses for local and municipal campaigns will be paid only from the CBECL account-(PARTY)-(CAMPAIGN LOCAL)-(STATE) or CBCM-(PARTY)-(MUNICIPAL CAMPAIGN)-(STATE), open for that purpose and must be documented as established by the Regulation.

g) Not later than thirty days after the election day, or the date of cancellation of the accounting account, first, the balances remaining in the bank account, as well as balances in accounts receivable and accounts payable, shall be reintegrated into the CEN of the political party or the CDD and for the case of coalitions, the repayment to the bank account and the accounting will be carried out as provided by the coalition agreement If not specified, the remaining shall be allocated in percentages identical to that of the contribution made to the coalition, assigning and selecting one to one of the assets, among the number of parties involved.

Article 157.

Requirements for transfers in kind

1. The parties may only make transfers in kind from the CEN or the EEC or CDE to local electoral campaigns, where the goods subject to being inventoried have been previously registered in the account "Expenses to amortize" and comply with the requirements described in Articles 77, 78 and 79 of the Regulation.

2. Transfers shall be made in accordance with Article 150 of this Regulation.

Article 158.

on transfers between local and federal

1. Transfers between local and federal candidates, in cash or in kind, are not permitted.

2. Pre-candidates or candidates who do not comply with this Article shall be entitled to the penalties provided for in Articles 456, numeral 1 (c), in relation to 446, numeral 1, point (n) of the Law of Institutions.

CEN or EEC Section 4

Item 159.

concepts for CEN or CEE

1. The parties may only make transfers in kind from the CEN or the EEC for the training, promotion and development of women's political leadership in accordance with the following rules:

(a) In any case, the resources in kind which are transferred from the CEN or the EEC must be supported by the corresponding expenditure, copies of checks, samples, contracts for the provision of services or, where appropriate, the receipts of contributions in which the goods in question are detailed and the unit prices of the goods, as well as the receipt (a) the rules of procedure of the State Committee, the equivalent body and, where applicable, social organisations which receive the goods or services; they must be registered in specific accounts for that purpose by opening sub-accounts for their registration.

b) Such resources must be registered by the state committee or equivalent body, social organizations which receive the goods or services, in specific accounts for that purpose and shall attach to the respective policies the internal receipt issued by the CEN or the EEC, with the details of the transfer made.

Article 160.

requirements for fronts

1. The parties may only make transfers in kind from the CEN or the EEC to their fronts, depending on the area to which they correspond, in accordance with the following rules:

(a) In any case, the resources in kind which are transferred from the CEN or the EEC must be supported by the corresponding expenditure, copies of cheque or proof of electronic transfer, samples, contracts for the provision of services, or where appropriate with the receipts of contributions in which the goods in question are detailed and the prices unit of the same, as well as the internal receipt issued by the front which is receiving the goods or services; and they shall be registered in specific accounts for that purpose by opening sub-accounts for their registration.

b) Such resources shall be recorded by the front which is receiving the goods or services, in specific accounts for such effect and must attach to the respective policies the internal receipt issued by the CEN or the EEC, with the details of the transfer made.

Section 5 Limitations and Bans

Article 161.

Requirements to CEN

1. Refunds of transferred resources will not be considered as income as long as there is a full identification of the initial transfers from the CEN or the EEC. They must be documented with foliated receipts that have the autograph of the an official who receives them and is made through electronic bank transfers.

2. Revenue which does not come from the initial stages of the CEN or the EEC shall be considered as revenue for the political party and shall be recorded and documented as private contributions.

3. Transfers of resources between CDE or equivalent shall be prohibited, either in cash or in kind.

Article 162.

Control of political party

1. Each party organ or social organisation shall monitor the use and destination of transfers in cash or in kind received from the CEN, EEC or equivalent body at the local level, in accordance with Article 157 of the Treaty. Regulation.

2. Transfers in cash or in kind to Acceding or similar organisations are prohibited.

scheduled Spending Title V

Chapter 1 Concepts that integrate it

Article 163.

concepts that integrate specific activities and training, advocacy, and development of women's political

1. The General Council, through the Commission, in the terms of Article 51 (1), (a), (a), (a) and (V) and (c) of the Law of Parties, shall monitor that the projects carried out by the parties allocate the expenditure programmed in the items of the budget. following:

a) For specific activities:

I.         Education and political training, which implies the realization of all kinds of events or actions that promote political participation, civic values and respect for human rights, among the militancy and the citizenry in general.

II.        The realization of socioeconomic and political research.

III.       The elaboration, publication and distribution, through any means of dissemination, of information of interest of the party, of the militants and sympathizers.

IV.      Any expenditure necessary for the organisation and dissemination of the actions referred to.

V.       Each political party shall annually allocate at least two percent of the public funding it receives for the development of the specific activities.

b) For the training, promotion and development of women's political leadership, every political party must Annually, three percent of the ordinary public funding, in the following activities:

I.         The carrying out of research and diagnostics aimed at identifying and reporting the situation of women's rights in the political field, in order to generate indicators that allow design and implementation of actions and programs aimed at reducing inequality gaps.

II.        The elaboration, publication and distribution of books, articles and brochures, among others, that are oriented to the dissemination of the problems, challenges and advances in the political participation of women; as well as to the promotion of their rights in the political field.

III.       The organization and realization of work tables, conferences, workshops, colloquia, seminars, or any event that allows training on issues related to the situation that keeps the political participation of women; as well as the design, implementation, monitoring and evaluation of actions and programmes aimed at that purpose.

IV.      The organization and implementation of courses and workshops that allow women to develop skills and skills, as well as acquire knowledge and tools that favor their leadership and political participation.

V.       The realization of propaganda and publicity related to the execution and development of the actions in the field.

VI.      Any expenditure necessary for the organisation, development and dissemination of the actions referred to.

2. In addition, as mentioned in the previous number, the parties will have to classify the items mentioned on the basis of the type of expenditure.

3. The parties will have to prepare and execute the projects based on the manual and guidelines for the programmed expenditure, which are binding documents, which will be provided by the Technical Unit, after approval of the Commission.

Article 164.

Registration to the National Copyright

1. The parties must request, before the National Institute of Copyright, the registration of all the investigations and their editorial product, as well as all the editorial and audiovisual activities that they carry out related to the activities specific training, promotion and development of the political leadership of the women themselves who will have to be delivered to the Technical Unit.

Chapter 2 Scheduled Spending Accountability System

Article 165.

accountability system for scheduled

1. The system of accountability designed by the Technical Unit for Scheduled Spending, will be made up of the set of projects that integrate the programs, annual work, on the basis of planning, programming, budgeting, execution, evaluation, monitoring and control.

2. In the system of accountability for programmed expenditure, to which the parties are to be subject, the projects that integrate the programs and the operations relating to the expenditure for the development of the specific activities and the corresponding to the training, promotion and development of women's political leadership.

3. The parties shall observe that the administration of the resources is carried out on the basis of criteria of legality, honesty, efficiency, effectiveness, economy, rationality, transparency and maximum publicity, control, accountability and gender equity criteria.

4. The objectives of the programmed expenditure, the planning, the indicators, the budgets, the temporality of the application of the resources and the execution of the expenditure, are the exclusive faculty of the political parties.

5. The parties shall ensure that the system of accountability for scheduled expenditure:

a) Reflect on your records truthful and verifiable information to enable you to verify the application of resources.

b) Facilitate the recognition of expenditure items.

c) Reflects a consistent and orderly record of operations.

d) Allow to measure the quality, effectiveness and efficiency of the expenditure. through the verification of the fulfillment of the objectives, goals and indicators.

Article 166.

activity

1. The Party shall invite the Technical Unit to witness the conduct of education and political training activities and activities related to the training, promotion and development of women's political leadership.

2. The performance of the activity will be notified in writing to the authority, with at least ten days in advance to the celebration, along with the description and objective of the event, as well as its location, schedule, the topics to be treated and the estimated number of assistants disaggregated by sex, age, as well as other criteria that are considered relevant.

3. The Technical Unit may designate the representative to assist and lift a record containing at least the following information

a) Clear and precise identification of the name of the project and activity under observation.

b) Date of the activity to be performed.

c) Duration of the activity.

d) Place where it was made.

e) Detailed description of the way in which the activity and the products or articles of this would have resulted.

f) Number of attendees unbundled by sex and age.

g) The social reason for the service providers required to perform the activity.

(h) Any other element which, in the opinion of the official of the Institute, may be of use to the Technical Unit to generate conviction of the circumstances of time, mode, and place in which the corresponding activity took effect.

i) Name and signature of the person appointed by the party.

4. The Technical Unit shall ensure that its representative has knowledge of gender equality and women's political rights.

Article 167.

Of the minutes in the verifications

1.       Of the constances raised on the basis of the observation referred to in the previous Article, the Technical Unit shall issue a copy to the party involved at the latest within five days of the date on which it is performed the activity. Such minutes or constances shall carry out full proof of the activities carried out on the terms set out in the respective minutes, and shall, where appropriate, supplement the samples referred to in the Regulation.

Article 168.

Concepts that are not scheduled

1. They will not be considered as scheduled expenses:

(a) Permanent ordinary activities of the parties, including those relating to operational expenditure, services personal and general of the women's secretaries of the parties or equivalent bodies, when they do not relate directly and exclusively to the specific activities and the corresponding to the training, promotion and development of the political leadership of women.

b) Activities such as courses, events, surveys, research, studies, analyses, publications, propaganda election of the parties for the campaigns of their candidates for posts of popular choice; as well as the preparation, editing, printing and dissemination of the electoral platforms.

c) Activities aimed at evaluating party conditions or intending to prepare their leaders for the performance of management positions.

(d) Activities which are primarily aimed at promoting the party, or its positioning vis-à-vis the national problems in mass media.

e) The celebration of meetings for anniversaries, congresses and internal meetings for purposes administrative or internal organization.

f) Erogations by way of mortgages from offices of Social Organizations in charge of carrying out the specific activities referred to in the Regulation.

g) Operating expenses related to maintenance, in a more non-limiting manner, expenses per payment of telephone lines; buildings, cleaning or security services, among others.

Article 169.

Of transfers for scheduled

1. The resources transferred by the CEN or equivalent body at the local level, from each party for specific activities and the training, promotion and development of women's political leadership, shall be recorded in the accounts. defined for that purpose, in which their destination is detailed, and checks must be kept, in which the corresponding checks must be annexed together with the internal receipts to be issued by the party body, which receive the transferred resources, either from local or federal origin and in turn must be attached on the Accounting Online System.

Chapter 3 Annual Work Program

Item 170.

The Annual Work

1. The parties, within thirty days following the approval of the public financing for permanent ordinary activities by the General Council, shall submit a programme of expenditure for the development of the specific activities and another for the expenditure corresponding to the training, promotion and development of women's political leadership.

2. The projects that integrate the programs of expenditure for the training promotion and development of the political leadership of the women will have to take up the following elements:

(a) Affirmative Action: Temporary measures designed to accelerate the participation of women in the political, economic, social, cultural and civil spheres, or in the any other scope. The Committee against all forms of Discrimination against Women (CEDAW) in its "General Recommendation 25" considers the application of these measures not as an exception to the non-discrimination rule, but as part of a necessary strategy for achieve the substantive equality of women and men in the enjoyment of their human rights and fundamental freedoms.

b) Advancement of Women: Declining the gaps in inequality between women and men in order to ensure full recognition, enjoyment and exercise of their rights based on the substantive equality as a State policy.

c) Empowerment of Women: It is a process by which women transition from any situation of oppression, inequality, discrimination, exploitation or exclusion to a stage of consciousness, self-determination and autonomy, which is manifested in the exercise of the democratic power that emanates from the full enjoyment of their rights and freedoms.

(d) Substantive Equality: It provides for the modification of circumstances that prevent individuals from exercising full rights and access to opportunities through measures structural, legal, or public policy.

e) Women's political leadership: It refers to the capabilities of women to influence the public sphere with the full exercise of their rights in the political arena.

f) Development of political leadership: the progressive evolution of women's status must be understood to enhance their political leadership in decision-making spaces.

g) Promotion of political leadership: the impulse of affirmative action to achieve the effective political leadership of women must be understood.

h) Gender perspective: Allows visibility of the differentiated social assignment of roles and tasks by virtue of sex; reveals the differences in opportunities and rights that follow this assignment; evidence of the power relations originated in these differences; and asks for the differentiated impacts of public and institutional laws and policies based on these allocations, differences, and power relations.

i) Quality: Congruence between objectives, goals and indicators that allows the verification and fulfillment of the purpose of the expenditure.

3. Where the parties make changes or modifications to the expenditure programmes, which have been previously reported, in terms of the provisions of the numeral 1 of this Article, they shall inform the Technical Unit within 15 days. after change or modification.

Article 171.

Work Program Report (PAT)

1. The report presented by the political parties with respect to the programmed expenditure shall describe in detail the following:

a) Programs with registered projects.

b) Expense by rubric.

c) Annual goals, goals, and results indicators.

d) Dates or periods of execution.

e) Results obtained.

Article 172.

PAT support

1. The costs programmed must be supported by the registration policies, which must be accompanied by the corresponding vouchers duly linked to the corresponding activity, as well as the samples or evidence of the the activity which proves its performance and which, as a whole, will invariably indicate the circumstances of time, mode and place which link them to each activity, including the respective contract concluded with the supplier and/or supplier of services, the copy of the check with which the payment was made, as well as the constitutive act with the the expense is linked.

Article 173.

Of PAT

1. The type and name of the activity must be identified, the samples to be presented by the parties are as follows:

a) For education and political training activities, for training, promotion and development for political leadership of women:

I.         Call to the event.

II.        Program of the event.

III.       List of assistants with autograph signing, disaggregated by sex and age, if applicable, for the case of face-to-face courses, or registration of participants ' access to the platform or similar for the case of online courses. If they do not have the same, the parties may submit a certified copy by the official of the corresponding Local or District Board of the Institute which has been designated by the Technical Unit and which has verified the performance of the event.

IV.      Photos, video or press report of the event.

V.       Where appropriate, the didactic material used.

VI.      Advertisement of the event, if any.

b) By the activities of socioeconomic and political research and research, analysis, diagnosis and comparative studies attach the research or progress of the research carried out, which will always contain the methodology applied, in the terms of Article 184 of the Regulation. If the analysis of an investigation concludes that all or parts of it have been allegedly plagiarized, the work presented will not be considered as an expense in specific activities.

c) For the realization of editorial, outreach and dissemination tasks:

The print product, in which the following data will invariably appear:

I.         Name, name, or social reason and address of the editor.

II.        Year of editing or reprinting.

III.       An ordinal number that corresponds to editing or reprinting.

IV.      The date when the print was finished.

V.       Number of printed copies, except in the case of periodicals.

2. The requirements laid down in the previous section shall not be required for publications which have the character of "disclosure" in the terms of Article 185 and 187 of the Regulation. For the purposes of the proviso referred to in this section, journals, newspapers, weeklies or any other edition of a periodic nature shall not be considered as publication publications.

3. In all cases in which the printed edition or its reprint has a cost of more than one thousand two hundred and fifty days of minimum wage, an official appointed by the Technical Unit shall corroborate the existence of the tyrant.

4. In order to determine whether the tiling verification should be carried out, the party shall take into account the total value of each printed or reprinted edition, even when such printing or reprinting has been carried out on fragments whose individual cost is less than expected in the previous fraction.

5. The party shall disseminate its activities among its members and among its citizens, at least through the distribution of copies or the public presentation of the activities. The Party shall also inform the Technical Unit about the mechanisms used for the dissemination of these devices and shall provide the conducting evidence in accordance with the nature of the broadcast media.

Article 174.

PAT

1. The programmes shall consider the following. For:

a) Specific activities should contain information, conceptions and attitudes oriented at the political level, benefit to the greatest number of people.

b) Training, promotion and the development of women's political leadership should contain information, concepts and attitudes aimed at promoting equal opportunities for political development, access to public power and participation in decision-making processes. It also seeks to benefit the largest number of women.

Article 175.

PAT

1. Each project of the programme must include:

a) The goals, goals and indicators to be developed during the year, as well as project scope and benefits.

b) Activities that will meet the objectives, goals and indicators.

c) The budget allocated by activity, clearly identifying the items to be spent.

d) The timeline for tracking results and monitoring indicators.

e) The person responsible for the organization and execution.

f) The person responsible for control and monitoring.

g) Projects may be registered all year long if they comply with the schedule and have the elements referred to in this Article.

Article 176.

PAT modifications

1. In relation to the scheduled expenses, the parties may modify the terms of the project or cancel their performance, and must notify the Technical Unit within 15 days of the date on which the execution was scheduled. The notice shall have the authorization of the party's finance officer and the holder of the Secretariat of Women or equivalent bodies.

Article 177.

Of project

1. The objectives of the projects that integrate each program in terms of specific activities and the development of the political leadership of women, should seek:

a) Specific activities, promoting the participation of the citizenry in the democratic life and the dissemination of political culture.

b) The training, promotion and development of women's political leadership to generate knowledge, skills and attitudes advancement in women for the political exercise.

2. Training should be understood as the teaching program that the political parties must implement to improve and expand the knowledge, skills and skills that foster political leadership and women's empowerment. in order to achieve its inclusion in decision-making on equal terms with men.

Chapter 4 Performance Evaluation System

Article 178.

Performance Evaluation

1. The parties shall draw up an annual budget on the basis of the guidelines issued by the Council and submit them no later than the last day of February of the relevant financial year.

2. For the annual budget, the parties shall deliver the quarterly and annual reports, in accordance with the formats defined in the Regulation.

3. In the System of Evaluation of the Performance of the programmed expenditure, it will be reviewed the compliance reported by the political parties of the projects that integrate the programs and the operations relative to the expenditure for the development of the activities specific and corresponding to the training, promotion and development of women's political leadership. The report presented by the parties on the programmed expenditure will provide for the gender perspective and the criteria for effectiveness, efficiency and quality.

4. The Technical Unit will provide parties with information on public and/or academic bodies for the design and implementation of their indicators.

Article 179.

Evaluation System

1. The system for evaluating the performance of the expenditure corresponding to the training, promotion and development of the political leadership of women, will have indicators of monitoring and evaluation, which can be carried out with the perspective of gender.

Item 180.

Assessments

1. The Technical Unit shall monitor and evaluate the annual report on consistency and results, that is, the overall performance of the programme and the respective projects, taking into account the criteria of effectiveness, efficiency and quality. which may be carried out with a gender perspective.

Article 181.

Assessments

1. The evaluations performed by the Technical Unit shall contain at least the following elements:

a) Name, objectives, strategies and goals of the program.

b) Budget.

c) Results and impact of the projects obtained during the exercise subject of review and compliance with the targets. If applicable, point out the impact achieved as a result of projects scheduled over multiple periods.

d) Recommendations to increase the impact of scheduled spending on better conditions to ensure the the right of women to political participation in conditions of gender equality.

e) If applicable, disaggregate the information by sex and age.

Article 182.

Review of programs by the authority

1. The Technical Unit shall have the power to establish the necessary mechanisms to ensure that there is no duplication of the programmed costs.

a) Evidence of the monitoring and control of projects by the responsible bodies.

(b) Recommendations for the best accountability of scheduled expenditure.

2. Such evaluations shall be considered as part of the audit to the destination and implementation of the expenditure reported in the annual reports of the political parties.

Chapter 5 Specific Activities

Article 183.

of activities for education and training

1. The field of education and political training for specific activities, includes courses, workshops, seminars and the like, among others, that aim to:

a) Inculcating democratic knowledge, competences, values and practices and instructing citizens in the exercise of their rights and obligations.

b) The ideological and political formation of the affiliates, which infuses in them the tolerance to the differences, the respect to the adversary and its rights to political participation.

Article 184.

of activities for research

1. The socioeconomic and political research area of specific activities includes the analysis, diagnosis and studies compared, among others, linked to national or regional problems of a socioeconomic or political nature. Such works can be developed from the perspective of gender and human rights and must contribute directly to the understanding and elaboration of proposals for the solution of the detected problems, in addition to meeting the requirements following:

a) Self-authored and unpublished.

b) Be organized into sections according to the following content structure:

I.         Introduction, it will serve as a guide for the reader, brief and general explanation of the phenomenon studied, the objective and the research questions. It is also necessary to specify in this section the methodology of the study and the research design used, that is, if it is a qualitative study (e.g. case study), quantitative (study with numerical data) or experimental.

II.        Justification for the research and importance of the research, analysis of the relevance of the subject studied for the reported item of expenditure and the proposal of solutions. This section should clarify why it is appropriate to analyze the object of study and what the benefits are (results, social relevance, possible theoretical, methodological or other contributions that are derived from its realization).

III.       Research objectives are the guidelines of the study and should be clearly expressed in order to avoid possible deviations in the research process and should also be achievable. The objectives of scientific research should be raised by the question: what purpose is it intended to achieve with research? Furthermore, if through research attempts are made to contribute to solving a particular problem, then it should also be asked what is that problem and how could the study help to solve it?

IV.      Approach and delimitation of the problem: In this section the research problem will be raised: clearly and unambiguously, preferably in the form of questions; and the possibility of performing empirical tests (quantitative approach) or a data collection (qualitative approach). Regarding the delimitation, it should be identified what will be analyzed and what will not be analyzed.

V.       Theoretical and conceptual framework of reference: exposure and analysis of theories, paradigms, research and historical background of the research problem. The theoretical framework helps to prevent and detect errors committed in other studies, guides on how the research problem has been treated by other authors, leads to the establishment of hypotheses that will have to be tested in the research and inspires new lines and areas of research.

VI.      Hypothesis formulation: tentative explanation, formulated in the form of proposals, to the questions raised from the problem studied. Hypotheses must contain three basic elements: unit of analysis; variables, that is, the characteristics or properties of the unit of analysis; and the logical elements that relate the units of analysis to the variables.

VII.     Empirical or qualitative tests of the hypotheses: In this section it is tested through the data that was collected, whether the hypothesis is met or not. To empirically test the hypotheses, a variety of tools can be used, for example: statistical analysis, case study, focus groups, surveys, and controlled experiments.

VIII.    Conclusions and new research agenda: In this section the results of the research are presented through the instruments used empirical tests, generalization or not of the results will also be indicated the proposals specific to the problems dealt with. Finally, new research agendas that were left to solve the social problems studied can be proposed.

IX.      Bibliography: bibliographic compilation of the material used in the research, which allows any other researcher to go to the primary sources to replicate the analysis and assess the veracity of the knowledge generated.

2. The work must show basic quality in relation to the spelling, syntax and bibliographic rules.

3. The Party shall inform, at the time of its activities, the mechanisms used and its scope for the dissemination of the research work to be presented.

Article 185.

of activities for editorial tasks

1. The headings of editorial tasks for the specific activities shall include the editing and production of printed, video recordings, electronic media, optical media and magnetic media, through which materials or contents are disseminated which promote democratic life and political culture, considering:

(a) The publications which the parties are required to carry out in the terms of point (h), numeral 1, of Article 25 of the Law of Parties.

b) Documents presenting the results of the investigations referred to in Article 184 of the Regulation.

(c) The editions of the party's basic documents, in accordance with their declaration of principles, their action programme, its statutes, regulations and other provisions to which they derive.

d) Series and collections of articles and materials of dissemination of the interest of the party and its militancy.

e) Disclosure materials such as brochures, triptys, diptics, and others that are made for the sole occasion and with a purpose determined.

f) Legislative, regulatory, administrative or judicial texts, as long as they are part of concordances, interpretations, comparative studies, annotations, comments and other similar works involving the creation of an original work.

g) Other analysis materials on national or regional issues and their possible solutions.

Chapter 6 Women's Political Leadership

Article 186.

Concepts of activities for the organization of work tables, conferences, workshops, events, education and training

1. The training, promotion and development of women's political leadership includes, in an enunciative and non-limiting manner, activities consisting of courses, workshops, seminars, conferences, diplomats, colloquia, debates, tables round and similar, which promote the development of skills for the political participation of women (knowledge, skills and attitudes) and the defence of their political rights, in actions and in topics such as:

(a) The actions set out in Article 163 (1) (b) of this Regulation.

b) Situation that keeps the exercise of women's human rights in the political arena.

c) Design, implementation, monitoring and evaluation of actions and programs that favor.

d) substantive equality between men and women.

e) National and International Legal Framework for the Protection of Women's Human Rights.

f) Electoral and parliamentary law.

g) Transversalization of the gender perspective and human rights of women.

h) Actions, programs and public policies and budgets with a gender perspective.

i) Negotiation and conflict resolution on political issues.

j) Political Communication.

k) New Technologies.

l) Political Leadership.

m) Lobbying.

n) Political Marketing.

o) Parliamentary Oratory.

p) Monitoring access to power with a gender perspective.

r) Violence against women.

Article 187.

of activities for outreach and dissemination

1. The dissemination and dissemination of the training, promotion and development of women's political leadership must integrate issues similar to those established for the training, promotion and development of women's political leadership. as the disclosure of information on women's rights and access mechanisms for their exercise, both in the party statutes and in the Law of Parties. They shall also comply with the requirements laid down in Article 186 of the Regulation.

2. They fall within the activities mentioned in the preceding number: the publishing and production of printed, video recordings, electronic media, optical media, magnetic media and new information, propaganda and advertising technologies. through which materials or content linked to at least one training and training activity for women's political leadership are disseminated.

Article 188.

Concepts of research activities related to women's political

1. The field includes the analysis, diagnosis and studies compared, among others, linked to the circumstances of women in the political field. Such work may provide elements for planning the PAT through diagnostic research, specifically those related to the obstacles faced by women within political parties for political and cultural participation. organizational. In addition, they must be self-authored and unpublished.

2. Research papers should be formulated with a methodology and ensure the standards of academic research, preferably organized into sections according to the following content structure:

I.         Introduction.

II.        Justification for the conduct of the research and importance of the research.

III.       Objectives of the investigation.

IV.      Approach and delimitation of the problem.

V.       Theoretical and conceptual frame of reference.

VI.      Hypothesis formulation.

VII.     Empirical or qualitative tests of the hypotheses.

VIII.    Conclusions and new research agenda.

IX.      Bibliography.

3. The Party shall inform, at the time of its activities, the mechanisms used and its scope for the dissemination of the research work to be presented.

Article 189.

Concepts of the industry's manufacturing spending, publishing and distribution of books, journals, brochures, and political leadership of

1. Income in kind granted to CDE can be considered within three percent, provided that they are "Transferences from the CEN" and the eogations made with them comply with the provisions of the Regulation.

2. The section includes the implementation of forms relating to the promotion and access to information of political rights and the obstacles faced by women within political parties for political and cultural participation. organizational.

Title VI Electoral Processes

Chapter 1 Expenses

Article 190.

the

1. For the determination of the pre-campaign and campaign expenditure ceilings, coalitions and independent candidates shall apply the rules referred to in Articles 229, number 1 and 243, number 4 of the Law of Institutions.

2. The General Council shall determine the expenditure ceilings to obtain citizen support from aspirants, which shall correspond to ten percent of the amount established for the preceding immediate campaigns, according to the choice in question.

3. With respect to the costs of pre-campaign expenditure, campaign and obtaining of citizen support at the local level, it will be determined in accordance with the agreements that the General Council of the Local Public Body will approve for this purpose.

4. In the case of pre-candidates, candidates, candidates or independent candidates, in the report they submit, they shall accumulate revenue and expenditure incurred by the candidates, candidates, candidates or candidates. independent of those who replaced.

Article 191.

that

1. The expenditure referred to in Articles 75 and 76 of the Law of Parties shall be counted for the purposes of the pre-campaign and campaign ceilings, in accordance with Articles 230 and 243 of the Law of Institutions.

Article 192.

of the

1. For the purposes of the expenditure ceiling for obtaining citizen support, pre-campaign and campaign, the following concepts will be considered:

a) The total expenses reported in the reports

b) Expenditure determined by authority, such as:

i.         The balance of accounts receivable and advances to suppliers that have not been checked or recovered.

ii.        Direct expenditure which has been detected and which corresponds to another pre-campaign or campaign, which has not been correctly reported at the beginning, and which is derived from observations by the electoral authority, should be reclassified.

iii.       Non-reported expenses, derived from the response to the confirmation of operations with providers or service providers.

iv. Unreported expenses, identified during monitoring.

v. Unreported expenses, identified during verification visits.

vi.       Non-reported expenses, derived from information submitted and valued by Local Public Bodies.

vii.      The costs to be quantified, ordered by General Council Resolutions.

viii.     Any other than during the review process, determine the Commission or the Technical Unit.

Chapter 2 Precampaigns

Section 1 Definition of Concepts

Article 193.

Precampaign concept and expense

1. It is understood by pre-election campaign the set of acts by political parties, their militants and the pre-candidates for candidates for popular election posts duly registered by each party.

2. Public meetings, assemblies, marches, and in general, those in which the candidates for a candidacy are directed to the members, supporters or the electorate in general, are understood by means of pre-campaign events, with the aim of obtaining their support to be nominated as a candidate for a popular election charge.

3. Precampaign propaganda means the set of writings, publications, images, recordings, projections and expressions that during the period established by this Law and the one that points out the respective call disseminate the precandidates to Candidates for positions of popular choice for the purpose of making their proposals known. The precampaign propaganda must point out in an express way, by graphic and auditory means, the quality of the precandidate of who is promoted.

Section 2 Pashes

Article 194.

Precampaign

1. The pre-campaign deadlines shall be as follows:

(a) When the head of the Federal Executive Branch and the two Chambers of the Congress of the Union are renewed, the pre-campaigns will start in the third week of November of the year prior to that of the election and shall not last more than sixty days, according to the provisions of Article 226, paragraph 2, point (a) of the Law of Institutions.

(b) In cases where only the Chamber of Deputies is renewed, the pre-campaigns will start in the first week of January of the year the choice and may not last more than forty days, according to the provisions of Article 226 (b) of the Law of Institutions.

c) Precampaigning shall be initiated on the day following the approval of the internal registration of the pre-candidates and shall be concluded in accordance with the provisions of Article 226 (2) (c) of the Law of Institutions. When a party is scheduled to hold a day of direct consultation, it will be held on the same day for all nominations.

2. For the purposes of the local pre-campaign deadlines, the electoral normativity of each of the Federative Entities of the Country shall be subject to the provisions of the electoral regulations.

Section 3 Precampaign Expenses by Heading

Article 195.

the concepts of pre-campaign

1. For the purposes of Article 75, numeral 1 of the Law of Parties, they shall be estimated as precampaign expenses relating to propaganda in newspapers, magazines and other printed, operational, utilitarian or similar media, of production of messages for radio and television, spectacular advertisements, bardas, cinema and internet rooms and the requirements laid down in this Regulation shall be complied with in respect of campaign expenditure.

Chapter 3 Of Getting Citizen Support

Section 1 Definition of Concepts

Article 196.

and expense

1. It is understood by actions aimed at obtaining citizen support, the set of public meetings, assemblies, marches and all those activities aimed at the general citizenry, which are carried out by the aspirants in order to obtain the support citizen to satisfy the requirement in the terms of this Act.

2. It is understood by propaganda to obtain citizen support the set of writings, publications, images, recordings, projections and expressions that during the period established by this Law of Institutions spread the aspirants with the purpose to make their proposals known to the general public in order to obtain their support. This propaganda must point out in an express way, by graphic and auditory means, the quality of "aspiring independent candidate" of who is promoted.

3. Applicants will not have the right to make use of time on radio and television during this period, so they are prohibited from hiring.

Section 2 Pashes

Article 197.

Pashes to get citizen support

1. Acts intended to obtain citizen support in the processes in which the two Powers of the Union are chosen or where only the Chamber of Deputies is renewed, shall be made on the basis that the quality of the applicant is obtained, subject to the following deadlines, as appropriate:

(a) The candidates for the office of President of the Republic, will count with one hundred and twenty days.

b) The candidates for the position of Senator of the Republic, will count on ninety days.

c) The candidates for the position of Federal Deputy will count on sixty days.

2. The General Council may make adjustments to the time limits laid down in this Article in order to ensure the time limits for registration and that the duration of the acts intended to obtain citizen support shall be as set out in the preceding points. Any adjustments that the General Council makes should be widely disseminated.

3. For the purposes of the deadlines for obtaining citizen support at the local level, the electoral regulations of each of the country's federal entities will be in line with the electoral regulations.

Section 3 Expenditure on obtaining citizen support

Item 198.

the concepts of spending to get citizen support

1. The following concepts shall be included within the expenditure ceilings:

(a) Propaganda expenses: they include those made in bars, blankets, flyers, banners, sound equipment, political events held in rented places, utilitarian propaganda and other similar ones;

(b) Operating expenses: include salaries and salaries of the potential staff, eventual lease of movable and immovable property, transportation costs of materials and personnel, viatics and other similar expenses;

c) Propaganda expenses in newspapers, magazines and other print media: they include those made in any of those means, such as paid inserts, advertisements and their similar, intended for obtaining citizen support. In any case, they should clearly identify what it is about propaganda or paid insertion.

Chapter 4 Campaigns

Section 1 Definition of Concepts

199.

and campaign

1. It is understood as an electoral campaign, as a set of activities carried out by national and local political parties, coalitions, candidates and registered independent candidates for obtaining the vote.

2. It is understood by campaign events, public meetings, assemblies, marches and in general those in which the candidates or spokespersons of the political parties are directed to the electorate to promote their candidacies.

3. It is understood by electoral propaganda the set of writings, publications, images, recordings, projections and expressions that during the electoral campaign produce and disseminate political parties, registered candidates and their supporters, for the purpose of presenting registered applications to the public.

4. The following concepts shall be understood as campaign expenses:

a) Propaganda expenses: they include those made in bars, blankets, flyers, banners, sound equipment, political events made in rented places, utilitarian propaganda and other similar ones.

(b) Operating expenses of the campaign: include salaries and salaries of the eventual staff, eventual lease of movable property and buildings, transport costs of equipment and personnel, viatics and other similar.

c) Propaganda expenses in newspapers, magazines and other print media: they include those made in any of those media, such as as paid inserts, advertisements and their similar, intended to obtain the vote. In any case, both the party and the contracting candidate, as well as the printed media, must clearly identify what it is about propaganda or paid insertion.

d) Expenditure on the production of radio and television messages: they include those made for the payment of professional services; use of technical equipment, locations or recording and production studies, as well as the others inherent in the same objective.

5. The expenditure incurred by the parties for their ordinary operation and for the support of their management bodies and their organisations shall not be considered within the campaign ceilings.

6. They shall be regarded as campaign expenses relating to electoral structures, which comprise the set of erogations necessary for the maintenance and operation of the staff involved in the name or benefit of the party in the field. sectoral, district, municipal, state or national of political parties in campaigns.

7. They shall also be considered as campaign expenses, corresponding to the party structure of the campaign carried out within the electoral processes, the payments made during the electoral process, the general representatives and the polling stations. on the day of the day's election, as well as the expenses which the General Council, on a proposal from the Commission, and after the beginning of the electoral campaign, determines.

Article 200.

1. Where the costs of the propaganda which may be invented are covered by invoices in which one or more specific candidates are required, the expenditure of the applicant shall be recorded directly. Otherwise, you will be given treatment through the account "Expenses for Akilling".

Item 201.

requirements when there is more than one benefit

1. Where the organisation of promotional activities involves the benefit of one or more electoral campaigns or one or more candidates, when contracting the provision of services, it shall be done by the conclusion of contracts containing costs, payment dates, service characteristics, contract term, rights, obligations, taxes, as well as penalties in case of non-compliance.

2. Likewise, in the aforementioned contracts, a clause must be included by which the Technical Unit is authorized, to request the appropriate company, the information it deems necessary for the purpose of verifying the origin and the amount of the resources obtained.

Section 2 Campaigns of Campaigns

Article 202.

Of deadlines

1. The campaign deadlines shall be as follows:

(a) When the holder of the Federal Executive Branch and the two Chambers of the Congress of the Union are renewed, they may not last more than ninety years. days, as referred to in Article 251, numeral 1 of the Law of Institutions.

b) In cases where only the Chamber of Deputies is renewed, they may not last more than sixty days, according to the Article 251, number 2 of the Law of Institutions.

c) The electoral campaigns of the parties, coalitions and independent candidates shall be initiated from the day following that of the the registration of candidates for the respective election, which must be completed three days before the election day is held.

2. For the purposes of the local campaign deadlines, the electoral normativity of each of the Federative Entities of the Country shall be subject to the provisions of the electoral regulations.

Section 3 Campaign Spend by Heading

Article 203.

Of expenses identified through the Internet

1. They shall be regarded as campaign expenses, in addition to those referred to in Article 76 of the Law of Parties, which the Technical Unit shall, by means of selective testing, identify or determine, on the basis of information disseminated on the internet of the parties, Coalitions, precandidates, aspirants, candidates and independent candidates.

2. Derived from the findings described in the previous numeral, you can make confirmations with third parties.

Article 204.

1. The expenses of utilitarian propaganda include the utilitarian promotional articles that contain images, signs, emblems and expressions that aim to spread the image and proposals of the political party, coalition, precandidates, Applicants, candidates or independent candidates who benefit, which may only be made from textile materials, may be: flags, banners, caps, shirts, shirts, vests, jackets, umbrellas, umbrellas and other similar made of textile materials, in accordance with the provisions of the Article 209, numerals 3, 4 and 5 of the Law of Institutions.

2. The expenditure referred to in the preceding number shall comply with the provisions of Article 76, number 1, points (e), (f) and (g) of the Law of Parties.

Article 205.

propaganda

1. Parties, coalitions, pre-candidates, candidates, candidates and independent candidates shall retain and submit samples of the propaganda when the Technical Unit so requests and must incorporate into the Online Accounting System, a image of the samples referred to.

Article 206.

Operatives

1. The expenses that must be reported by the parties, coalitions, pre-candidates and candidates in accordance with the provisions of the Error! Unknown modifier argument. of this Regulation and independent applicants and candidates, as operating expenses, shall be as laid down in Article 76, numeral 1, point (b) of the Law of Parties; as well as expenditure for logistics, planning, private security, opinion studies or diagnoses regarding the electoral preference or positioning of candidates and other similar ones that are used or applied during the period of the campaigns election.

Article 207.

Requirements for hiring spectacular ads

1. Parties, coalitions and independent candidates may only contract advertising deemed to be spectacular, panoramic or billboards for their electoral campaigns, in accordance with the following provisions:

(a) It shall be understood as spectacular, the panoramic advertisements placed in external advertising structure, consisting of a a flat support for notices containing the image, the name of applicants, pre-candidates, candidates or independent candidates; emblems, slogans, phrases or electoral platforms identifying a party or coalition or a any of its pre-candidates or candidates as well as candidates and candidates independent, when they allude for or against any kind of campaign or candidate, who were or should have been hired and paid, invariably by the party or coalition.

b) Spectacular panoramic or billboard ads, all propaganda on a metallic structure with a an area equal to or greater than twelve square meters, which is contracted and disseminated on the public road; as well as the one that is placed in any physical space in places where public events, spectacles or sports events are held, only during the celebration of these and any other similar means.

c) During the activities of ordinary operation and electoral campaigns, each party and coalition, in addition to the established In Articles 61, numeral 1, point (f), fractions II and III and 62 of the Law of Parties, a detailed report of any procurement made with the owners or concessionaires, dedicated to the income of the spaces and placement of spectacular advertisements on the public road, as well as companies engaged in the production, design and manufacture of any advertising used for such advertisements. The reports must annex copies of the respective contract and the corresponding original invoices, with the following information:

I.         Company name.

II.        Conditions and type of service.

III.       Location (full address) and features of the advertising.

IV.      Total and unit price.

V.       Duration of the advertising and the contract.

VI.      Payment terms.

VII.     Photographs.

VIII.    Number assigned in the National Registry of Suppliers, in terms of the provisions of Article 358, number 1 of this Regulation.

2. Parties, coalitions, aspirants or independent candidates shall include a clause obliging the supplier to invoice the services provided, distinguishing the federative entity, the municipality or the delegation, where it was actually provided the service.

3. In accordance with Articles 61, 1 (f), II and III and 62 of the Law of Parties, contracts to be concluded in campaigns and precampaigns shall be informed by the Commission through the Unit of the European Parliament and the Council. Technical to the General Council, no later than 3 days after its receipt, to check the content of the procurement notices, in accordance with the procedures to be issued by the General Council for that purpose.

4. Any modification to such contracts shall be notified within the time limits laid down in Article 61 (1) (f), fractions II and III of the Law of Parties, to the General Council and to the Commission, with the reasons set out in the prior to the same effects, by sending a copy of the respective modification.

5. Proof of expenditure incurred in spectacular advertisements on the public road must include, in letterhead sheets of the undertaking which are annexed to each invoice, a list of each of the notices which covers the invoice and the period in which the invoice is issued. remained placed. The unit value of each and every one shall be included in those sheets. The amount and the total number of the detailed announcements must match the value and number of ads that cover the respective invoice. It must also present, in magnetic medium and printed sheet, a summary of the information of the sheets membretadas in electronic spreadsheet, which must contain each of the spectacular advertisements that cover the invoices of their suppliers with the data referred to in this Article. Additionally, such vendor sheets must contain:

a) Name of the party you hire.

b) Name of candidate, candidate, candidate or independent candidate appearing in each spectacular.

c) Number of spectacular that you love.

d) Unit value of each spectacular, as well as the Value Added Tax of each of them.

e) Period of stay of each spectacular rented and placed.

f) exact location of each spectacular: main street name, number, surrounding streets, colony, municipality or delegation.

g) Federative entity where they were rented and placed the spectacular ones.

h) Measures of each spectacular.

i) Detail of the content of each spectacular.

j) Photographs.

k) Number assigned in the National Registry of Suppliers, in terms of the provisions of Article 358, numeral 1 of the present Regulation.

6. The information included in this Article shall be reported in the campaign reports, together with the corresponding accounting records.

7. The party, coalition, candidate or independent candidate, must retain and present samples and/or photographs of the advertising used in spectacular advertisements on the public road at the request of the Technical Unit.

8. Blankets whose approximate dimensions are equal to or greater than twelve square metres shall be regarded as spectacular in terms of the provisions of paragraph (b) of the numeral 1 of this Article; however, they shall be subject to the provisions of Article 3 of this Article, as well as 249 and 250 of the Law of Institutions.

Article 208.

spectacular ad display

1. The spectacular panoramic or billboard announcements that are placed in the period in which the pre-campaigns are carried out, and which remain on the public road after the conclusion of this process or, if necessary, once the party or coalition runs their candidate, those who contain the image, name, surnames, appellants or nickname of the pre-candidate winner of the internal contest, will be considered for the purpose of the campaign expenses of this, which must be reported in the corresponding reports.

2. The expenses incurred by the parties and the coalitions for this purpose shall comply with the provisions of Article 210 of the Law of Institutions.

3. Applicants who keep on display the spectacular panoramics or billboards once the processes have been completed, will have to accumulate the relative amounts of their campaign expenses, recognizing them in their independent candidacy.

Article 209.

Concept of propaganda displayed on public roads other than spectacular

1. It is understood by propaganda on the public road other than spectacular panoramic or billboard ads, the one set out in article 64, numeral 2 of the Law of Parties, as well as all that which is contracted and disseminated through fixed screens or mobile, columns or any other similar means and such as: blankets, tarpaulins, vinylones and banners placed in any physical space or in places where public events, spectacles or sporting events are held, only during the celebration of these.

2. 'Fixed screen' means the advertising that is projected in a digital form in structures in public spaces and mobile screens: that advertising displayed in digital form in vehicles for display on the public road.

3. The term "urban furniture" of "advertising without movement" means those structures that are located in public places where images are taken without movement for greater coverage in the dissemination of advertising and will be understood as furniture urban advertising with movement: those structures that are located in public places where digital images are transmitted for greater coverage in the dissemination of advertising, such as for buses, columns, newspaper posts and boleros.

4. Advertising in means of transport shall be understood as advertising where images are taken of structures inside and outside the premises located at airports, metro stations and bus stations and any other means of transport. similar.

5. The expenses incurred by the parties and the coalitions for this purpose shall comply with the provisions of Articles 210, 249 and 250 of the Law of Institutions.

Article 210.

Mantas

1. For the purpose of the blankets whose dimensions are less than 12 square metres placed in a particular building, they must present the authorization permit for the placement, appending the copy of the voter's credential, or Official identification, from whom the permit is granted.

Article 211.

Propaganda in newspapers, magazines, and other print media

1. Proof of expenditure incurred by parties, coalitions, candidates and independent candidates, in propaganda in newspapers, magazines and other printed media, shall include a list of each of the inserts which the party has invoice, the publication dates, the size of each insert or publication, the unit value of each insert or publication and the name of the candidate to benefit from each of them. The parties or coalitions shall keep the complete page of an original copy of the publications containing the inserts in newspapers, magazines and other printed media carried out in each of the electoral campaigns, as well as all those who carry out during the periods of the electoral campaigns, even if they do not directly relate to such campaigns. Each insert must contain the legend "paid insert" followed by the name of the person responsible for the payment. The page with the insertion must be appended to the documentation and present together with it to the Technical Unit when requested, in relation to the mentioned in article 76, numeral 1, paragraph c) of the Law of Parties.

2. In the case of in-kind contributions for this purpose, the inserts must contain the name of the contributor responsible for the payment, and must match the name indicated in the caption "paid insertion".

Article 212.

Expense Deslinde

1. In the event that a party, coalition, candidate, candidate, candidate or independent candidate, disregards the existence of any type of campaign expenditure not recognized as their own, the following procedure shall be performed:

2. The eslinde must be written before the Technical Unit and must be legal, appropriate, suitable and effective. Your presentation may be through the district boards or local boards who, as soon as possible, must send them to the Technical Unit.

3. It shall be legal if it is submitted in writing to the Technical Unit.

4. It can be presented to the Technical Unit at any time and until the office of errors and omissions.

5. It will be appropriate if the notification accurately describes the concept, its location, its temporality, its characteristics and all those elements or data that allow the authority to generate conviction.

6. It will be effective only if it carries out acts aimed at stopping the conduct and generates the possibility that the Technical Unit knows the fact.

7. If they submitted it prior to the issuance of the error and omissions craft, the Technical Unit shall assess this in this document.

If they submitted it in response to the error and omissions, the Technical Unit will assess it in the consolidated draft opinion.

Article 213.

display periods in newspapers, magazines, and other print media

1. The propaganda in newspapers, magazines and other printed media published after the conclusion of the pre-campaigns, which contain the image, name, surname, appeal or nickname of the successful candidate of the internal or of the independent candidate, shall be considered for the purpose of the campaign expenses of these, which shall be reported in the corresponding reports.

Article 214.

Propaganda displayed in movie

1. The parties, coalitions, aspirants and independent candidates must have the contracts and bills corresponding to the propaganda displayed in movie theaters, manifested in the campaign reports. As well as a printed relationship and a magnetic medium, which details the following:

a) The company with which the exhibition was contracted.

b) The dates on which the propaganda was displayed.

c) The location of the movie theaters in which the propaganda was displayed.

d) The unit value of each type of propaganda displayed, as well as the Value Added Tax of each of them.

e) The candidate and the campaign benefited with the propaganda displayed.

2. They shall keep and present a sample of the content of the proposed propaganda in the cinema halls.

3. In cases where they directly produce their propaganda, they must point out in the respective report and must prove that the propaganda was carried out with their own resources.

Article 215.

Propaganda displayed on the internet

1. The parties, coalitions, aspirants and independent candidates must have the contracts and invoices corresponding to the propaganda displayed on the Internet manifested in the campaign reports. As well as a relationship, printed and in magnetic medium that I detail the following:

a) The company with which the exhibition was contracted.

b) The dates on which the propaganda was displayed.

c) The electronic addresses and domains in which the propaganda was displayed.

d) The unit value of each type of propaganda displayed, as well as the Value Added Tax of each of them.

e) The candidate, and the campaign benefited with the propaganda displayed.

f) You must keep and present the material and samples of the content of the propaganda displayed on the Internet.

Article 216.

Bardas

1. The parties, coalitions, aspirants and independent candidates, will carry a relationship that details the location and exact measures of the bardas used in each campaign for the paint of electoral propaganda, the description of the costs, the details of the materials and manpower used, the identification of the candidate, and the formula or campaign benefiting from this type of propaganda, and must, where appropriate, comply with the provisions of the Regulation with respect to the criteria for prorating. Such a relationship shall be kept attached to the relevant supporting policies and documentation.

2. They must keep and present photographs of the advertising used in the bars, indicating their exact location.

Article 217.

that are excluded as campaign

1. For the purposes of the Regulation, the following shall not be considered as expenditure:

a) The payments or fees of officials or employees preparing the reports or accounting for accountability processes.

(b) Fees, salaries, fees or transport costs, of officials or service providers, who train those responsible for the accountability of candidates, parties and independent candidates or who serve the auditors of the Technical Unit.

2. The parties and coalitions shall report to the Technical Unit on the presentation of the campaign report, the relationship of the persons who will carry out the activities listed in the previous number, describing the full name, title, address, and key of the voter and total amount of remuneration granted for such activities; likewise, they must inform the Technical Unit of the movements to the related persons relationship, within three days of their modification. The above, based on the provisions of article 76, numerals 2 and 3 of the Law of Parties.

3. The Commission may at any time request the information referred to in paragraph 1 of this Article.

Section 4 Expenses

Article 218.

Procedure for prorating set or generic

1. The campaign expenses subject to a pro-rata campaign are those identified in Article 29 of the Regulation.

2. The bank account for the administration of resources for campaign expenses, must be used exclusively for the receipt of income and generation of payments of the candidate himself.

(a) For campaigns, expenditure shall be pro rata among the campaigns concerned, taking into account the criteria laid down in Article 32 of the Regulation and in accordance with the following table of distribution:

Proration table according to Item 83 of the Parties

Subparagraph

President

Senator

Federal Deputy

Candidate Local

Subpoint a)

40%

60%

subsection b)

60%

40%

subsection c)

20%

50%

30%

Indent d)

15%

35%

25%

25%

Indent e)

40%

60%

subsection f)

20%

60%

20%

Paragraph g)

40%

35%

25%

(h)

70%

30%

(i)

50%

30%

20%

subsection j)

75%

25%

subsection k)

50%

50%

I.         In terms of the provisions of Article 83 (l) (l) of the Law of Parties, in the case of a federal campaign, if more than two candidates are added to the same geographical scope, the percentage of the percentage of the shall be divided between those who are involved in the appropriate campaign. This same assumption shall apply to the case of local campaigns.

b) For local campaigns: Dealing with cases, in which two or more candidates are promoted to positions of popular choice in the local scope, for the distribution of the campaign expenses will be the following:

I.         Benefit candidates must be identified.

II.        When the candidates benefited are local and federal, the distribution provided for in Article 83 of the Law of Parties will be applied first, and then the distribution of the local distribution, that is, the amount resulting from the determination of the application of the first distribution, it will become 100% to be distributed for the table applicable to the local.

III.       The spending cap of each candidate will be identified.

IV.      The summation of the campaign expense ceilings identified in the preceding paragraph is obtained.

V.       To allocate the percentage of the expenditure share, the expenditure ceiling of each candidate shall be divided between the sum of the sum obtained in the preceding paragraph.

VI.      Based on the percentage determined in the preceding paragraph, the amount to be calculated shall be calculated in its report of campaign expenditure to each candidate who has benefited, based on the nominal value of the expenditure to be distributed or, where appropriate, the appropriate proportional share.

Article 219.

Bans for non-coalition

1. For the case of pro-rata expenditure in candidates nominated by partial or flexible coalitions, the following applies:

(a) Candidates nominated for a party may not be eligible for the same expenditure as for candidates postulated by a coalition. Similarly, candidates nominated by a coalition will not be able to benefit from the same spending that has been allocated to candidates running for a party.

b) The maximum number of candidates in which the expenditure may be distributed subject to pro rata shall not be greater than the number of candidates registered by the coalition or the party, in the relevant geographical area.

2. The party that has been designated as the coalition's finance officer shall separate the expenses it carries out for its own benefit and for the benefit of the coalition.

3. The Commission may issue additional criteria to guide the determination of the eligible expenditure for joint expenditure.

Section 5 Coalitions

Article 220.

record of the political parties

1. For the purposes of recording in the accounts of each of the coalition parties, in Federal or Local elections, as well as for the integration of the respective annual reports of the parties that make up the party, the total of the income made up of contributions in kind received by the candidates of the coalition, the contributions made by them for their campaigns and the income received by way of financial returns from the bank accounts, shall be by the coalition finance officer with the object that at the end of the electoral campaigns, apply among the parties that make up the coalition the amount remaining that corresponds to each one, according to the rules that have been established in the relevant coalition agreement.

2. In addition to the provisions of Article 91, numerals 1 and 2 of the Law of Parties, the coalition agreement shall contain the criteria for the distribution of remnants of:

a) Surplus in bank accounts.

b) Fixed assets acquired by the Coalition.

c) Saldos in accounts receivable.

d) Saldos in accounts payable.

e) Sanctions on audit matters.

3. In the absence of a specific rule, the distribution of the amounts will be allocated in percentages identical to those of the contribution made to the coalition, assigning and selecting one to one, among the number of parties involved.

4. The coalition finance officer shall notify the Technical Unit of the distribution of the referred revenue, no later than the day of the submission of the corresponding campaign reports.

5. In addition to the above, the coalition will have to present the work paper in which it will report in a comprehensive manner on all the expenses that have been spent and prorated in the presidential campaign, the campaigns of senators and deputies, and in the campaigns. local, with the specification of the formulas and districts in which they have been distributed, the amounts indicated in the corresponding invoices, as well as the identification and the number of the bank account through which the erogations.

Article 221.

vouchers for verification requirements for

1. The Coalition Finance Officer shall be responsible for verifying that the vouchers issued by the suppliers of goods or service providers comply with the provisions of Articles 45 and 46 of the Regulation.

2. In any case, in the case of the coalition, the voucher must be issued in the name of the party responsible for the coalition.

3. In the case of partial and mixed coalitions, the joint invoicing of goods and services in the name of a coalition party whose benefit is both for the party itself and for the coalition is prohibited.

Article 222.

Distribution of assets acquired during campaigns

1. Fixed assets that are contributed or acquired by candidates or representatives in the federative entities of the parties or coalitions shall be used for the ordinary use of any of the parties that have integrated it when the coalition no longer exist, for which they must be recorded in accordance with the provisions of Article 72 of the Regulation.

2. The coalition finance officer will determine how such goods will be distributed among the parties, in accordance with the rules laid down in the relevant coalition agreement, if not established, will be allocated in percentages. identical to those of the contribution made to the coalition, assigning and selecting one to one the assets, among the number of parties involved.

Third Party Accountability book

Title I Responsible for Accountability

Article 223.

Accountable

1. The person responsible for the subject shall be responsible for the authorization in the Online Accounting System or, where applicable, for the submission of the reports, their content and their documentation.

2. Applicants and independent candidates may appoint as finance officer, the legal representative or treasurer of the civil association who have been constituted for the purposes of accountability, in accordance with the provisions of the article. 368, numeral 4 of the Law of Institutions, of not performing legally designation, will be themselves the Responsible Finance.

3. The finance officer has the following obligations:

a) Train those who appoint in CDDs or CDDs as responsible for local administration and finance bodies or equivalent and have a written record of this.

b) To train pre-candidates and candidates in the implementation of the Regulation and to have a written record of this.

c) Establish the necessary internal control measures to ensure the strict application of the Regulation.

d) Develop and implement the manuals for the accounting record of operations, in accordance with the Regulation and the Law of Parties.

e) Develop the PAT in terms of the provisions of the Rules of Procedure and the Law of Parties.

f) To monitor compliance with the objectives, targets and indicators integrated into the PAT.

g) Documenting the use of the training provided.

h) Make the records of revenue and expenditure, in real time, in the accounts of CDDs, CDDs, as well as pre-candidates and candidates; for this purpose, computer equipment connected in line with those of the finance officer will be used.

4. It is the responsibility of the owners of the administrative and financial bodies in CDDs or CDDs, as follows:

a) Credit the training provided by the CEN or CEE.

b) To monitor strict compliance with the Regulation.

5. Aspiring and independent candidates will be responsible for:

a) Submit your citizen and campaign support report.

(b) Reporting in the respective reports the resources received, in money or in kind, for obtaining citizen support or campaign.

c) Report all cash receipts received and deposited to the open bank account, exclusively for administration of the revenue and expenditure for obtaining citizen and campaign support.

d) Request or receive resources through contributions or donations, in money or in kind by itself or by person and under no circumstances of persons not authorised by the Law of Institutions.

e) Do not exceed the campaign expenditure ceiling or citizen support established by the General Council.

f) To designate an accountability officer.

g) To monitor the receipt of received receipts for the income received to obtain citizen support and campaign.

h) Verify that the records made are paid by check of the bank account of the authorized civil association that contain the legend "to be credited to the beneficiary", that they are nominative and that they are documented with invoices that meet tax requirements.

(i) Independent applicants and candidates shall be jointly and severally liable for the costs incurred for their benefit by themselves or their teams; the veracity of the invoices, as well as the values entered in the invoices.

j) Delivery of proof of income and expenses, in strict compliance with this Regulation.

6. The pre-candidates and candidates nominated by the parties or coalition will be responsible for:

a) Submit your pre-campaign or campaign expense report to the party or coalition.

(b) Reporting in the respective reports the resources received, in money or in kind, for their pre-campaign or campaign.

c) Report all cash receipts received and deposited to the open bank account, exclusively for administration of the pre-campaign and campaign revenue and expenditure.

d) Request or receive resources through contributions or donations, in money or in kind by itself or by person and under no circumstances of persons not authorised by the Law of Institutions.

e) Do not exceed the pre-campaign and campaign expenditure ceiling set by the General Council.

f) To designate an accountability officer.

g) To monitor that received receipts for the income received for pre-campaign and campaign are issued.

h) Verify that the discharges made are paid by cheque from the bank account authorized by the CEN or CEE containing the legend "to be credited to the beneficiary", which are nominative and are documented with invoices that comply with tax requirements.

i) Delivery of proof of income and expenses to the party or coalition, in strict compliance with the present Regulation.

7. Parties will be responsible for:

a) Submit pre-campaign or campaign expense reports for your pre-candidates and candidates.

b) Respect the campaign and campaign expenditure ceiling established by the General Council.

c) The information reported through the Online Accounting System.

d) Exorder foliated receipts for the revenue received for your pre-campaigns and campaigns.

e) To verify that the discharges made are paid by cheque of the bank account authorized by the CEN or CEE's that contain the legend "to be credited to the beneficiary", which are nominative and are documented with invoices that comply with tax requirements.

f) Other actions to be established in the Regulation.

8. Coalitions will be responsible for:

(a) Reporting in the respective reports the resources received, in money or in kind, for their pre-campaign or campaign.

b) Report all cash receipts received and deposited to the open bank account, exclusively for the administration of revenue and expenditure for pre-campaign and campaign.

c) Request or receive resources through contributions or donations, in money or in kind by itself or by person and under no circumstances of persons not authorised by the Law of Institutions.

d) Respect the pre-campaign and campaign expenditure ceiling set by the General Council.

e) To designate an accountability officer.

f) The issuance of received receipts for the income received for your pre-campaign and campaign.

g) Make payments by cheque from the bank account authorized by the CEN or CEE's that contain the legend " to be credited of the beneficiary ", which are nominative and are documented with invoices that meet tax requirements.

h) Delivery of proof of income and expenses to the party or coalition, in strict compliance with the present Regulation.

(i) Other actions to be established in this Regulation.

9. The pre-candidates and candidates nominated by the parties or coalition will be responsible for:

a) Report to the party or coalition the campaign or campaign expenses they carry out.

b) Report to the party or coalition the resources received, in cash or in kind, for their pre-campaign or campaign.

c) To monitor the cash resources received, to be deposited with the open bank account, exclusively for the administration of revenue and expenditure for pre-campaign and campaign.

d) Request or receive resources through contributions or donations, in money or in kind by itself or by person and under no circumstances of persons not authorised by the Law of Institutions.

e) Respect the pre-campaign and campaign expenditure ceiling set by the General Council.

f) Designate an accountability officer to the party or coalition.

g) To monitor that received receipts for the income received for pre-campaign and campaign are issued.

h) Verify that the discharges made are paid by cheque from the bank account authorized by the CEN or CEE containing the legend "to be credited to the beneficiary", which are nominative and are documented with invoices that comply with tax requirements.

i) Deliver the documentation of income and expenses to the party or coalition, in strict compliance with the present Regulation.

Article 224.

Of The Infractions of Aspirants, Precandidates, and

1. In accordance with the provisions of Article 445, in relation to the 442 of the Law of Institutions, they constitute infractions of candidates, candidates or candidates, the following:

a) Realization of precampaign or campaign events, as the case may be.

(b) In the case of applicants or candidates, request or receive resources, in money or in kind, from persons not authorized by the Law of Institutions.

c) omitting in the respective reports the resources received, in money or in kind, for their pre-campaign or campaign.

d) Not to present the report of campaign or campaign expenses established in the Law of Institutions.

e) Exede the set campaign or campaign expense cap.

f) Non-compliance with any of the provisions contained in the Law of Institutions, Law of Parties, in the present Regulation and other applicable provisions.

Article 225.

violations by Aspirants and Independent

1. In accordance with the provisions of Article 446, in relation to the 442 of the Law of Institutions, they constitute infractions of the aspirants and Independent Candidates, the following:

a) Realization of anticipated campaign events.

b) Request or receive cash or in-kind resources from persons not authorized by the Law of Institutions.

c) Liquidate or pay as well as accept settlement or payment of acts or transactions by the use of cash or metals and stones precious.

d) Use illicit source resources for the financing of any of its activities.

e) Receive contributions and donations in cash, as well as metals and/or precious stones of any natural or moral person.

f) Not to present the corresponding reports to obtain the citizen and campaign support established in the Law of Institutions.

g) Exede the expense cap to obtain the citizen and campaign support established by the General Council.

h) Do not reimburse resources from public funding not exercised during campaign activities.

i) Failure to comply with the Institute's resolutions and agreements.

j) Hiring, directly or by third parties, of time in any mode on radio or television.

k) Getting real estate with resources from public or private funding.

l) The spread of political or electoral propaganda that contains expressions that slander people, institutions or the political parties.

m) The omission or failure to comply with the obligation to provide in time and form the information requested by the Organs of the Institute.

n) Failure to comply with any of the provisions of the Law on Institutions, this Regulation and other applicable provisions.

Article 226.

Of Party Violations

1. In accordance with the provisions of Article 443, in relation to the 442 of the Law of Institutions, they constitute violations of the Political Parties, the following:

(a) Failure to comply with the resolutions or agreements of the Institute or Local Public Bodies.

(b) Failure to comply with obligations or infringement of prohibitions and ceilings that are imposed on them by the Law on Institutions and other applicable provisions in matters of financing and oversight.

(c) Not to submit quarterly, annual, pre-campaign or campaign reports, or not to meet the information requirements of the Institute's audit unit, in the terms and time limits provided for in the the Law on Institutions, this Regulation and other applicable provisions.

d) The anticipated performance of pre-campaign or campaign events attributable to the parties themselves.

e) Exceed campaign expense caps.

(f) The performance of pre-campaign or campaign events in foreign territory when it is established that it was done with the consent of those, without prejudice to the determination of the responsibility of the person who would have been committed the infringement.

g) Failure to comply with the other provisions of the Law on Precampaigns and Election Campaigns.

h) The hiring, directly or by third parties, of time in any mode on radio or television.

i) The spread of political or electoral propaganda that contains expressions that denigrate institutions and parties themselves, or slanders people.

(j) Failure to comply with the obligations established by the Law of Institutions on transparency and access to information.

k) Non-compliance with established rules for the management and verification of their resources or for the delivery of information about the origin, amount and destination of the information.

l) The omission or failure to comply with the obligation to provide in time and form the information requested by the Institute's organs.

m) The commission of any other failure of the provisions of the Law of Institutions, in this Regulation and other applicable provisions.

Article 227.

Of Violations of

1. In accordance with the provisions of Article 444, in relation to the 442 of the Law of Institutions, they constitute infractions of the Pools, the following:

(a) Failure to comply with the obligations under the Political Parties Act.

(b) The non-compliance, in the conduct, of any of the provisions contained in the Law of Institutions, in this Regulation and other applicable provisions.

Article 228.

Of Violations of Observer Organizations.

1. In accordance with the provisions of Article 448, in relation to the 442 of the Law of Institutions, they constitute infractions of the Organizations of Observers, the following:

(a) Failure to comply with any of the provisions contained in the Law of Institutions, in this Regulation and other applicable provisions.

Article 229.

Of violations of Citizen Organizations.

1. In accordance with the provisions of Article 453, in relation to the 442 of the Law of Institutions, they constitute violations of the Citizens ' Organizations, the following:

(a) Not to report monthly to the Institute or to the Local Public Bodies of the origin and destination of the resources they obtain for the development of the activities aimed at obtaining the registration.

(b) Failure to comply with any of the provisions contained in the Law of Institutions, in this Regulation and other applicable provisions.

Online Accounting System Title II

Article 230.

1. The parties, coalitions, candidates, candidates, candidates and independent candidates, as regards the financial system, must bear:

a) Daily Book.

b) Major Book.

c) Checkout.

d) Accounting auxiliaries.

e) Accounting policies and documentation of the same.

f) Expedients that are an integral part:

I.         Integration of fixed assets or inventories.

II.        Integrations of balances in accounts receivable and payable to the CEN or the EEC, derived from electoral campaigns.

III.       List of suppliers and service providers with whom operations are concluded in excess of the five hundred days minimum wage, in accordance with Article 82 of the Regulation.

IV.      List of suppliers and service providers with whom operations are carried out in excess of five thousand days of minimum wage, in accordance with Article 83 of the Regulation.

V.       Integration of retained taxes.

VI.      Bank reconciliations.

VII.     File of cleared reconciliation items.

VIII.    Record of items in accounts receivable with seniority greater than one year.

IX.      Record of items in accounts payable for older than one year.

X.       File of bank credits in place during the reporting period.

XI.      File of social organizations.

XII.     File of contributions received through telephone calls from 01-800 and 01-900.

XIII.    File of raffles and raffles.

XIV.   Travel case abroad.

Title III Financial Statements

Article 231.

Financial Statements to

1. Parties, coalitions, aspirants, pre-candidates, candidates and independent candidates shall incorporate into the Online Accounting System all the notes and documentation relating to the effects of the transactions, internal transformations and other events, which concern them economically as established by the NIF B-16 "Financial Statements of Entities for Non-Profit Purposes". They shall also disclose any information that extends the origin and meaning of the elements presented, providing information about the accounting policies, as well as the environment in which they are developed, in accordance with the criteria general presentation and disclosure of the information identified in the applicable NIFs and regulations.

2. The parties shall provide the General Council, within 72 hours, counted from the effect of the notification of the requirement, the financial statements with a cut of information at the time of the request, in accordance with the Article 61, number 1, point (f), section I of the Law of Parties.

Article 232.

activity status and cash flow through the Online Accounting

1. The activity states generated by the Online Accounting System will represent:

a) The Annual and Quarterly Reports of the parties.

b) The monthly reports of candidates and independent candidates.

c) The precampaign reports.

d) Reports of obtaining citizen support.

e) Campaign reports from independent candidates and candidates.

2. Once the activity status and cash flow are generated, the finance officer must authorize it through his FIEL, send it through the Online Accounting System and make sure to obtain the respective acknowledgement of receipt.

Article 233.

operations

1. The obligated subjects shall be required to hold specific accounting accounts in which they register their assets and present it in the financial statements they are obliged to make.

Title IV Check Balances

Article 234.

balances

1. The parties, the coalitions, the candidates and the independent candidates shall draw up balances of verification at the latest monthly and 31 December of each financial year, in each of the following party instances:

a) CEN.

(b) EEC.

c) CDE.

d) Of each pre-campaign and federal election campaign.

e) For each local campaign and campaign.

2. In the case of points (d) and (e), the period for drawing up the balances of verification shall be from the immediate month preceding the start of the electoral process and until the immediate month following that of its conclusion.

3. In the case of candidates and independent candidates, they shall be required to present proof balances from the immediate month preceding the start of the electoral process and up to the immediate month following that of their conclusion.

Title V Reports

Article 235.

Media and time frames for matches and coalitions

1. The required subjects must generate using the Online Accounting System, the following reports:

(a) Parties: quarterly reports within 30 days of the end of the corresponding quarter; within 60 days of the end of the reporting period; of pre-campaign within ten days after the conclusion of the exercise, and of the campaign, for periods of thirty days from the beginning of the year. These reports shall be submitted within three days of the end of each period.

b) The aspirants: reports of income and discharge of acts intended to obtain citizen support, within thirty days following the end of the period to obtain citizen support.

c) Independent candidates: campaign reports in the terms specified in point (a) of this Article.

Article 236.

Media and submission deadlines for other bound

1. The obligated subjects that are related, will present in printed form and in magnetic medium, the following reports:

(a) Political groupings: annual reports within 90 days of the last day of December of the year of the year report.

(b) Citizens ' organisations: monthly reports within 10 days of the end of the month concerned. This obligation shall apply, on the basis of the organisation's notification to the Institute, of its intention to constitute a national political party, and until the Council has decided on the obtaining or refusal of the registration; where appropriate, the previous day in the one that has effects constituting the corresponding registration or the cancellation of the procedure, and

c) The observer organizations: a report within thirty days after the election day.

Chapter 1 Electoral Processes

Item 237.

General reports requirements

1. Reports must:

a) Including all revenue and expenditure incurred during the financial year covered by the report.

(b) Consider for the production of all accounting records incorporated in the Online Accounting System.

c) Having documentary support for all operations.

d) Be supported by check balances and other accounting documents provided for in the Regulation.

e) Submit the first and last version of the report duly signed by him or those responsible for the financial organ or his/her equivalent.

Section 1 Precampaign

Article 238.

to

1. A pre-campaign report will be presented for each of the internal candidates or formulas registered with the party.

Article 239.

Format in which you

1. Federal or local pre-campaign reports should be reported, based on the "IPR-P" and "IPR-S-D" formats included in the Online Accounting System and in the Regulation.

2. They shall include all the revenue received and the expenditure incurred by each of the pre-candidates, from which they are recorded as such to the nomination of the corresponding winning candidate and in the cases of a single candidate, from recognition of the party to the nomination.

3. The political parties shall submit the federal or local pre-campaign reports, in accordance with the rules laid down in Article 79 (1) (a) of the Law of Parties and 246 of the Rules of Procedure.

4. The procedure for the review of the reports shall be subject to the rules and requirements laid down in Article 80 (1) (c) of the Law of Parties and 287 of the Regulation.

Article 240.

1. In the preparation of the pre-campaign reports, all records included in the Online Accounting System, corresponding to the reporting period, shall be considered, including all revenue received and expenses for each of the pre-candidates, from which they are registered as such to the nomination of the corresponding winning candidate and in the cases of a single candidate, from the recognition of the party to the nomination. Such pre-campaign reports must be submitted through the Online Accounting System, based on the "IPR-P" and "IPR-S-D" formats.

Article 241.

documentation to the report

1. Together with the pre-campaign reports you will need to refer to the Technical Unit:

a) The unique format with the pre-candidate personal identification data, and your home address to hear and receive notifications.

(b) The origin format of the resources applied to the pre-marketing year containing the names of the contributors, their amounts and the type of contribution, the declarations and signatures to authorize the Institute, to obtain, if necessary, information.

(c) The bank statements of all the accounts referred to in the Regulation, as well as the bank reconciliations corresponding to the period in which they have been lasted for election campaigns.

(d) The verification balances of the CEN and CDE of the months that have lasted the electoral pre-campaigns, the balance consolidated by the pre-campaign period, as well as as accounting auxiliaries for the period of the election campaign.

e) The report referred to in Article 143 of the Regulation.

(f) The checks on the receipts to be issued in the federal electoral campaign, in accordance with the Transitional Provisions of the Regulation, as well as centralized records of militancy and contributions in money and in kind.

g) The asset inventory fixed by acquisitions or contributions of use or temporary enjoyment made during the pre-campaign period.

h) For propaganda expenses in newspapers, magazines and other print media, production costs for radio and television messages, spectacular advertisements, The provisions of Articles 138, 208, 211, 214 and 215 of the Rules of Procedure shall be observed by each of the internal candidates, and references to candidates shall be construed as references to internal candidates.

i) The documentation of the income received and the expenses that are received for the internal campaigns.

j) Copy of the credential to vote for the precandidates, in magnetic media.

Article 242.

Plashes

1. Pre-campaign revenue and expenditure reports shall be submitted no later than 10 days after the end of the pre-marketing year, in accordance with Article 79 (1) (a), (a), (III) of the Law of Parties.

2. Applicants must submit their income and discharge report within 30 days of the end of the period for obtaining citizen support, in terms of those laid down in Article 378 (1) of the Law of Institutions.

Section 2 Campaign

Article 243.

1. A report shall be submitted for each of the campaigns in which the party, coalition or independent candidate has been contained at the federal or local level, specifying expenditure in the relevant territorial area, as well as the origin of the the resources that have been used to finance the campaign. As a result, according to the federal elections, they must present:

a) Report by the campaign of the candidate for President of the United Mexican States.

b) Report for each formula of candidates for the Republic of the Republic of the Republic by the principle of relative majority that they have registered before the electoral authorities.

c) Report for each ticket of candidates to the Chamber of Deputies for the principle of relative majority that they have registered with the authorities election.

2. Candidates for the principle of proportional representation who carry out campaign expenses shall submit the respective report.

3. The expenditure reported by the multi-member candidates shall identify the benefit campaign of the candidates of relative majority, in order to ensure that the Technical Unit mandates the recognition and accumulation of the candidates.

Article 244.

Formats that are reported

1. Campaign reports must be reported through the Online Accounting System, based on the "IC" or "IC-COA" formats, as appropriate, included in the Regulation and must include all revenue received and expenses. made by each of the candidates, since they are registered as such up to three days before the election day.

2. Political parties and coalitions shall submit the campaign reports in accordance with the rules laid down in Articles 79, number 1, point (b) of the Law of Parties.

3. The political parties, coalitions and independent candidates shall present the income and expenditure reports for periods of thirty days from the beginning of the campaign stage, within three calendar days of the conclusion of the each period.

4. The procedure for the review of the reports shall be subject to the rules laid down in Article 80 (1) (d) of the Law of Parties and 287 of the Regulation.

5. The finance officer referred to in Article 43 (1) (c) of the Law of Parties, together with the candidate, shall be responsible for the performance of the reporting and checking of reported income and expenditure, in terms of the provisions of Article 79, number 1, point (b), section II of the Law of Parties.

Article 245.

1. In campaign reports, parties, coalitions, and independent candidates will be incorporated into the revenue they received within the reporting period.

2. The expenses to be reported in the campaign reports shall be the exercise within the period between the date of registration of the candidates in the corresponding election and until the end of the electoral campaigns, with cuts partial every thirty days.

Article 246.

reports

1. Together with the campaign reports you should refer to the Technical Unit:

a) For propaganda expenses in newspapers, magazines and other print media:

I.         Specifying the dates of each insert.

II.        The name of the publication.

III.       The journal policy number with which the corresponding liability was created.

IV.      The size of each insert.

V.       The unit value of each insert, as well as the Value Added Tax of each.

VI.      The candidate, and benefit campaign.

VII.     The relationship of each of the inserts that you love the invoice.

VIII.    The full original page of the inserts.

(b) Spectacular advertisements placed on the public road must submit the procurement report, the copy of the contract and the accounting record with the corresponding invoice for the display of these advertisements, in addition to those established with the companies engaged in the production, design and manufacture of all advertising used, which must contain:

I.         The company or companies with which the production, design and manufacture were contracted, as well as the rent of the space and placement of each spectacular announcement, specifying clearly in what consisted the service provided by each one.

II.        The dates on which the spectacular announcements remained on the public road.

III.       The location of each spectacular advertisement specifying the street, the number of the building in which the structure is located for placement of the advertisement and the colony.

IV.      The journal policy number with which the corresponding liability was created.

V.       The dimensions of each spectacular announcement.

VI.      Photographs of the spectacular announcements.

VII.     The unit value of each spectacular ad, as well as the Value Added Tax of each.

VIII.    The candidate and campaign benefited.

c) In the case of bardas propaganda the relationship detailing the location and the exact measures must be presented of the bardas used in each campaign for the paint of electoral propaganda, specifying the data of the authorization for their fixation on properties of private property or places of common use, the description of the costs, the detail of the materials and labour used, the identification of the candidate, and the formula or (a) the Commission has taken the necessary measures to ensure that the measures are taken into account in the light of the relevant provisions of the Regulation. Such a relationship shall be kept attached to the relevant supporting policies and documentation. The party must retain and present photographs of the advertising used in the bardas, indicating its exact location.

d) In the case of propaganda displayed in movie theaters contracts and invoices, along with the records accounting officers. In addition to the printed relationship and in magnetic media, I detail the following:

I.         The company with which the display was contracted.

II.        The dates on which the propaganda was displayed.

III.       The location of the movie theaters.

IV.      The journal policy number with which the corresponding liability was created.

V.       The unit value of each type of propaganda, as well as the Value Added Tax.

VI.      The candidate, and the benefit campaign.

VII.     The display of the content of the propaganda.

e) In the case of the propaganda placed on the internet pages, the corresponding contracts and invoices, together with the records accounting officers. In addition, you must present a relationship, printed and in magnetic media, detailing the following:

I.         The company or companies with which the production and display of the propaganda was contracted.

II.        The dates on which the propaganda was placed.

III.       The electronic addresses or in their case the domains in which the propaganda was placed.

IV.      The journal policy number with which the corresponding liability was created.

V.       The unit value of each type of propaganda placed, as well as the Value Added Tax of each of them.

VI.      The candidate, and the campaign benefited with the propaganda placed.

VII.     The samples of the content of the propaganda posted on the Internet.

f) Service contracts for the production of radio and television messages, signed between parties and suppliers or (a) service providers participating in the design and production of messages for radio and television.

g) Copy of all versions of the audios of the persons who call the key number 01-900 and the transcription of the calls, detailing the dates on which they were made available to the public.

h) Accounting record policies that support contributions made under the key call collection mechanism 01-800, which must specify the number of folio, string, and type of receipt issued.

(i) An annex shall state all the centralised expenditure which it has exercised and prorated, with the specification of the districts (a) electoral or state in which the amounts indicated in the corresponding invoices have been distributed, as well as the identification and number of the bank account through which the funds have been made. The data set out in that Annex shall be related to the documentation and the relevant policy, which may be requested by the Technical Unit at any time during the review period of the reports.

j) The bank statements of all accounts identified in the Regulation, including those established for expenditure of campaign, as well as the bank reconciliations corresponding to the months that the electoral campaigns have lasted.

(k) The balances of verification of the CEN, EEC and CDE of the months which have lasted the electoral campaigns, the consolidated balance of that period, as well as the accounting auxiliaries for the period of the electoral campaign, the latter in spreadsheet, in printed form and in magnetic media.

l) The inventory of fixed assets acquired and the one received for the contributions of use or temporary enjoyment, made during the period of campaign, in spreadsheet in printed form and in magnetic medium.

Article 247.

reports from coalitions presented by coalitions

1. Together with the campaign reports presented by the coalitions, you should refer to the Technical Unit:

(a) The copy of the participation agreement registered with the Institute.

b) The elements of conviction about the legality of the show or cultural event referred to.

c) Vouchers for propaganda expenses in newspapers, magazines and other print media:

I.         Specifying the dates of each insert.

II.        The name of the publication.

III.       The journal policy number with which the corresponding liability was created.

IV.      The size of each insert.

V.       The unit value of each insert, as well as the Value Added Tax of each.

VI.      The candidate, and benefit campaign.

VII.     The relationship of each of the inserts that you love the invoice.

VIII.    The full original page of the inserts.

d) Trying for spectacular advertisements placed on the public road must present the report of contracting the ads spectacular placement, the copy of the contract of these advertisements, in addition to the contracts established with the companies engaged in the production, design and manufacture of all advertising that is used for such advertisements; such reports must contain:

I.         The company with which the production, design and manufacturing was contracted, as well as the rent of the space and placement of each spectacular announcement.

II.        The dates on which the spectacular announcements remained on the public road.

III.       The location of each spectacular advertisement specifying the street, the number of the building in which the structure is located for placement of the advertisement and the colony.

IV.      The journal policy number with which the corresponding liability was created.

V.       The dimensions of each spectacular announcement.

VI.      The unit value of each spectacular advertisement, as well as the Value Added Tax of each of them; the candidate and campaign benefited.

VII.     Photographs of the spectacular announcements.

e) The advertising contracts and invoices displayed in movie theaters, together with the corresponding accounting records. In addition to the printed relationship and in magnetic media, I detail the following:

I.         The company with which the display was contracted.

II.        The dates on which the propaganda was displayed.

III.       The location of the movie theaters.

IV.      The journal policy number with which the corresponding liability was created.

V.       The unit value of each type of propaganda, as well as the Value Added Tax.

VI.      The candidate, and the benefit campaign.

VII.     The display of the content of the propaganda.

VIII.    The specification clearly in what consisted of the service provided by each one.

f) In the case of bardas propaganda, you must present the relationship detailing the location and the exact measures of the bardas used in each campaign for the paint of electoral propaganda, specifying the data of the authorization for their fixation on properties of private property or places of common use, the description of the costs, the detail of the materials and labour used, the identification of the candidate, and the formula or (a) the Commission has taken the necessary measures to ensure that the measures are taken into account in the light of the relevant provisions of the Regulation. Such a relationship shall be kept attached to the relevant supporting policies and documentation. The party must retain and present photographs of the advertising used in the bardas, indicating its exact location.

g) Contracts and invoices corresponding to the propaganda posted on the Internet, together with the records accounting officers. In addition, you must present a relationship, in print and in magnetic media, detailing the following:

I.         The company with which the placement was contracted.

II.        The dates on which the propaganda was placed.

III.       The electronic addresses or in their case the domains in which the propaganda was placed.

IV.      The journal policy number with which the corresponding liability was created.

V.       The unit value of each type of propaganda placed, as well as the Value Added Tax of each of them.

VI.      The candidate, and the campaign benefited with the propaganda placed.

VII.     The samples of the content of the propaganda posted on the Internet.

h) Service contracts for the production of radio and television messages, signed between the parties and suppliers or suppliers of goods and services involved in the design and production of radio and television messages.

i) Copy of all audio versions of people who call the key number 01-900 and the transcript of calls, detailing the dates on which they were made available to the public.

j) Accounting record policies that support the contributions made under the collection mechanism key calls 01-800, which will need to specify the number of folio, the serial and type of receipt issued.

(k) An annex to the overall report on all the centralised expenditure incurred in connection with the the CBN-COA or CBE-COA accounts and have been prorated, with the specification of the campaign reports in which the amounts indicated in the corresponding invoices have been distributed among the candidates for President of the States United Mexicans, federal deputies of relative majority or senators of the Republic by the same principle. The data set out in that Annex shall be related to the documentation and the relevant policy, which may be requested by the Technical Unit at any time during the review period of the reports.

l) Bank statements of all coalition accounts and their respective reconciliations the bank, from the moment they have opened and to the end of the electoral campaigns, and those corresponding to the parties that comprise it, for the months that the electoral campaigns have lasted or, if necessary, the ones opened with a month of prior to the start of the campaigns and up to a month after their completion.

m) The balances of verification of the coalition finance officer, from the time of their integration and until the end of the electoral campaigns or, where appropriate, up to a month after their conclusion, as well as those of the CEN or CDEs of the coalition parties, relating to the time the electoral campaigns have lasted.

2. In cases where the parties and coalitions directly produce their propaganda, they will not be required to meet the requirements of the name of the company with which they have contracted the good or service and the unit cost. express this circumstance in the respective report, and must prove that the propaganda was carried out with own resources.

Section 3 Citizen Support

Article 248.

to

1. Each registered applicant must submit a report of obtaining citizen support, both at the local and federal level, in accordance with the call issued by the General Council of the Institute or the Public Body. Local that corresponds, taking into account the rules of financing established by the Regulation and the Law of Institutions.

Article 249.

Rules for obtaining Citizen Support

1. The General Council will issue the call to citizens interested in running as Independent Candidates, pointing to the positions of popular choice that they can aspire to, the requirements they must meet, the documentation The required proof, the time limits for obtaining the corresponding citizen support, the cost ceilings that can be used and the formats for this.

Item 250.

Plashes

1. The applicant shall submit the report of income and expenditure within thirty days of the end of the period to obtain citizen support, otherwise the registration as an Independent Candidate shall be denied.

2. Applicants who, without having obtained the registration of the independent application, do not submit the above reports, shall be punished in the terms laid down in the Law of Institutions.

Item 251.

1. The report of obtaining citizen support shall contain the data of identification of the origin, amount and destination of the resources used to promote its image, with the intention of becoming an independent candidate in charge of popular choice, all of which must be presented through the Accounting Line System.

2. Together with the reports of obtaining citizen support, you should refer to the Technical Unit:

(a) The unique format with the applicant's personal identification data, and its address to hear and receive notifications.

b) The source format of the resources applied to obtaining citizen support containing the names of the contributors, amount and type of contribution, the declarations and signatures that authorize the Institute to obtain, if necessary, information.

c) Account bank statements for resource management as well as reconciliations banks for the period in which the citizen support has lasted.

(d) The balance of verification of expenditure, as well as accounting auxiliaries during the period which has lasted obtaining citizen support.

(e) the report referred to in Article 143 of the Regulation in respect of expenditure items which are applicable.

f) the checks on the receipts for the receipts to be issued in the obtaining of citizen support, compliance with the Transitional Provisions of the Regulation.

g) For propaganda expenses in newspapers, magazines and other print media, spectacular advertisements, newsrooms The provisions of Articles 208, 211, 214 and 215 of the Rules of Procedure shall be observed.

h) the documentation of the receipts received and the records to be made on the occasion of the obtaining citizen support.

i) Copy of the credential to vote for the aspirant in magnetic media.

Article 252.

Accountable

1. Applicants shall designate a finance officer for the purposes of accountability, who shall be responsible for the submission of the relevant reports.

Article 253.

Describe Allowed Private

1. Applicants will be able to receive contributions and donations in kind from individuals to promote their image with the intention of becoming an independent candidate, with the provisos established by the Law of Institutions.

Chapter 2 Political Parties

Article 254.

1. Monthly, quarterly and annual reports, as appropriate, shall be reported as an initial balance, the final balance of all cash accounting accounts, banks and, where applicable, investments in securities for the financial year subject to previous immediate review.

Section 1 Annual

Article 255.

Report

1. Political parties shall submit through the Online Accounting System, a report of the revenue and expenditure used for the development of their ordinary activities for each financial year.

2. In the reports, the parties will indicate the origin and amount of the income they receive, for any form of financing, as well as their employment and application.

Article 256.

1. The annual report shall report separately all the revenue and expenditure incurred, which shall be duly recorded in accordance with the provisions of the Catalogue of Accounts.

2. In respect of the annual report of the parties, the expenditure incurred in connection with the implementation of their pre-campaigns and the revenue used to finance such expenditure shall be reported.

3. Expenditure incurred in connection with the implementation of its internal selection processes for the choice of the holders of the management bodies in the CEN and the CDE's, as well as the origin of the resources with which it is to be carried out, shall also be reported. These costs were borne.

4. Finally, the annual report of the parties will have to be considered for their elaboration, the final balances of the income and campaign expenses. In case it is within the review of the annual report that a party has reported campaign expenses that were not reported in the corresponding report, they shall be added to the campaign expense ceilings.

5. The expenditure incurred in connection with the conduct of the internal selection procedure for the election of the holders of the management bodies in the CEN and the CDE shall be in accordance with Article 199 of the Rules of Procedure, as well as propaganda costs in newspapers, magazines and other printed media, as well as production of radio and television messages, spectacular advertisements, cinema and internet rooms, the provisions of Articles 138, 208, 211, 214 and 215 of the Regulation for each of the internal candidates, and the references to the candidates will be understood (b) the revenue used to finance such expenditure shall also be reported.

6. Political parties will have an obligation to:

a) Destinate annually, at least, three percent of its regular public funding for the training, promotion and development of women's political leadership. The parties shall ensure that the costs incurred by this concept benefit the greatest number of women and that the activities carried out are directed to them.

(b) Support the specific activities with the public financing granted to it in accordance with Article 51; number 1, point (a), fraction IV of the Law of Parties.

c) To annually target at least three percent of the public funding it receives for development the ordinary activities for the development of specific activities.

Article 257.

Documentation attached to the annual report

1. Together with the annual reports presented by the parties, they will be submitted to the Technical Unit:

(a) The authorisation and signature of the external auditor appointed by the party in accordance with Article 78 (1) (b); Section IV of the Law of Parties. It shall not be necessary for the external auditor to certify any modifications made to the requirements issued by the authority during the review.

b) Contracts for loans or loans obtained, duly formalised and concluded with the financial institutions, and statements showing, where appropriate, the income obtained and the costs incurred by interest and commissions.

c) The integration of the liabilities that exist in the accounting, in spreadsheet, in printed form and in magnetic media.

d) The relationship in which each of the movements that make up the account balances is integrated in detail Older than one year. This relationship shall be carried out in a spreadsheet, in printed form and in magnetic media.

e) All those elements that allow to be convinced of the performance and legality of the cultural events or events reported.

f) Copy of all versions of the audios of the people who call the key number 01-900 and the transcript of the calls, detailing the dates on which they were made available to the public.

g) Accounting record policies that support contributions made under the key call collection mechanism 01-800, which must specify the number of folio, string, and type of receipt issued.

h) In the case of bank accounts: the opening contracts that were not previously referred to the Technical Unit; the statements of account of all accounts, except those of campaign expenses and which were not previously referred to the Technical Unit; the corresponding bank reconciliations; the banking documentation to verify the joint management and in its case, evidence of cancellations made.

i) The balance sheet, the status of activities and the statement of cash flows or the status of changes in the financial situation 30 and one December of the year to which it corresponds, including all operations carried out at national level.

j) Monthly check balances at last level, compiled by the CEN and those of each federative entity for the application of federal resources; accounting auxiliaries in spreadsheet, in printed form and in magnetic medium, if they were not previously referred to the Technical Unit; and the national annual scales, in printed form and in magnetic medium.

k) Folks of receipts corresponding to the financing of militants and sympathizers, issued by the CEN and by CDE's in each federal entity; as well as receipts that are issued for federal campaigns, for internal campaigns and for contributions received through the telephone call mechanism.

l) The relationship, in print and magnetic media, of the centralized registration of funding from militants.

m) The totalised relationship, in print and magnetic media, of the centralised recording of contributions in money and in kind supporters, performed by each physical person.

n) The physical inventory of the fixed asset, in spreadsheet, in printed form and in magnetic media.

or) The documentation and information referred to in Article 261 of the Regulation.

p) The relationship of the service providers and providers with whom it performs operations, which during the period under review review, exceed five hundred days minimum wage.

q) The consolidated state of the patrimonial situation in which assets, liabilities and assets are manifested, as well as a report details of the property owned by the party that corresponds to it.

r) The relationship of the members who integrated in the review exercise, the national level management (Executive Committee) National, State Committees, Social Organizations and in their case of the Front); the names, posts, period and Committee to which they belong or belonged, as well as the integration of the payments made, which must be specified if their services were paid or unpaid and, in the event of any payment or remuneration, it must be specified which type and detail each of them, such as: wages and salaries, professional fees, fees treated as salaries, bonuses, bonuses, bonuses, commissions, benefits in kind, expenses of representation, viatics, in addition to any other amount or benefit that has been granted or paid to them, indicating the accounting reference where the expenditure is recorded, in spreadsheet, in printed form and in magnetic medium.

s) The documentation of the income received and the expenses that are received for the internal campaigns.

t) The documentation relating to the conduct of its internal selection processes for the choice of holders of the organs of address in the CEN and CDE's, as well as the origin of the resources with which they were incurred.

u) Documentation related to final balances of income and campaign expenses ruled. In case it is within the review of the annual report that a party has reported campaign expenses that were not reported in the corresponding report, they shall be added to the campaign expense ceilings.

v) In case of matches which have lost their registration, the relevant documentation in terms of the applicable rules for dissolution and settlement.

Section 2 Quarterly

Article 258.

1. The quarterly report shall report the revenue earned and the ordinary expenses incurred by the party during the relevant period. All revenue and expenditure to be reported shall be duly recorded in the national accounts of the party.

2. It shall be reported as the initial balance, the final balance of all cash accounting accounts, banks and, where applicable, investments in securities corresponding to the preceding immediate quarter.

3. During the exercises in which there is an electoral process, the parties are not obliged to submit the quarterly report.

Article 259.

Documentation attached to the report

1. Together with the quarterly reports, the monthly checkbalances, the national quarterly consolidated balance, drawn up on the basis of the scales referred to above, shall be submitted to the Technical Unit.

Article 260.

1. The quarterly reports are informative, in case the authority detects errors or omissions it will notify the party in order to correct or make the necessary clarifications in the report of the next quarter.

Article 261.

Contracts

1. The quarterly report of contracts referred to in Article 61 (1) (f), Part II of the Law of Parties, as follows:

a) January-March, no later than April 30.

b) April-June, no later than July 31.

c) July-September, no later than October 31.

d) October-December, no later than January 31.

2. Considering the following information:

a) Accounting account, name or social reason of the provider or provider of the goods or service, RFC, address, name of the Representative Legal, telephone, value of reported operations, description of the good or service, amount, date of payment, due date and assigned number in the National Registry of Providers referred to in Article 358, numeral 1 of the present Regulation.

b) The Technical Unit shall confirm the operations reported in the contracts by the parties with the service providers; the purpose of validating the veracity and completeness of the findings and to submit to the Commission a quarterly report on the results of the confirmations.

3. The costs incurred by the obligors who exceed 1 500 days of minimum wage must be formalised under the relevant contract, in which the obligations and rights of both parties are clearly established. contract, time, type and conditions of the contract, amount contracted, forms of payment, penalties and all other conditions to which they were committed.

4. Candidates and pre-candidates who carry out a contract in the name of the party or coalition must have the express authorization of the CEN or the EEC's financial representative, if they do not have the same, they shall assume in solidarity and subsidiary responsibility for the acts contracted.  

Section 3 Complementary

Article 262.

spectacular ads

1. With the annual reports, the parties shall submit a report of the spectacular announcements placed on the public road during the reporting period that have not yet been paid.

2. At the time of submission of the reports, the number of the daily policy with which the corresponding liability is paid shall be indicated for ordinary expenses, as well as the service order issued by the supplier or some other documentation to cover such liabilities, and to specify the amount of the service provided. Those reports shall contain the data referred to in Article 83 of the Regulation.

Article 263.

1. The parties shall report on the annual report the fixed asset acquisitions made in the year in the field of Expenditure on Permanent Ordinary Operations.

Chapter 3 Pools

Article 264.

Report

1. The Groups shall submit a report of the revenue and expenditure used for the development of their ordinary activities for each financial year.

2. Reports shall be submitted in the formats set out in the Regulation.

3. The reports will indicate the origin and amount of the income that they receive for any form of financing, as well as their employment and application.

Article 265.

Documentation attached to the report

1. Together with the annual reports submitted by the groupings, they must refer to the Technical Unit:

a) Contracts for loans or loans obtained, duly formalised and concluded with the financial institutions, and statements showing, where appropriate, the income obtained and the costs incurred by interest and commissions.

(b) The integration of the liabilities that exist in the accounting, in spreadsheet, in printed form and in magnetic media.

c) The balance of account balances payable over a year's age.

d) All documentation of the income and expenditure of the group in the year of financial year, including the policies corresponding.

e) In the case of bank accounts: opening contracts; account statements of all accounts; reconciliations Bank documentation to verify the handling of the equipment and, where appropriate, evidence of the cancellations made.

f) The balance sheet, the status of activities and the statement of cash flows or the status of changes in the financial situation 30 and one December of the year to which it corresponds, including all operations carried out at national level.

g) Monthly checking balances at last level and the consolidated annual balance, as well as the totality of the auxiliaries corresponding accounting at the latest level.

h) The financing of funding that comes from partners and supporters.

i) The physical inventory of the fixed asset.

j) The documentation and information referred to in Article 262 of the Regulation.

k) If applicable, copy of the participation agreement with the party or coalition for the purposes of the electoral processes.

Article 266.

Facilitation

1. Pools which, for an exercise, would not have received any revenue or expenditure for any concept, for the purposes of the obligation to submit the annual report, may:

(a) Submit your annual report in the format indicated by the Regulation for these purposes, in original, with a readable name and signature autograph of the finance manager of the Pool, accredited to the Institute.

b) Annex to the annual report referred to in the preceding paragraph, a free letter signed in the form of a self-examination of the person responsible for Group accredited to the Institute, directed to the head of the Technical Unit in which he manifests in protest of telling the truth, that the group that he represents did not have any income and expenditure that has to be reported.

c) The Annual Report and the written report shall be submitted within the legal period referred to in the Regulation for the submission of the report year. The Technical Unit may require natural or moral persons, public or private, for information relating to operations held with the relevant pool in order to validate the reported information.

(d) If the group has not received any revenue and has not carried out any fees for any and all present their annual report at "zero", invariably indicating the activities they have carried out in the period subject to review, and should justify with the respective documentation, the reasons why there was no entry or expenditure to be reported in the period.

e) Finally, you must point out the complete identification data of the person or persons who have covered the living expenses of the building in which it is located, in the terms mentioned above.

Item 267.

report presentation default record

1. It will be the cause of loss of registration as National Political Grouping before the Institute, the provisions of article 22, number 9 of the Law of Parties.

Chapter 4 Observer organizations

Article 268.

Report

1. The observer organizations shall present a report indicating the origin, amount and application of the funding they obtained to carry out their activities during the electoral process.

Article 269.

Requirements

1. The report submitted by the observer organisations shall be signed by the legal representative of the observer organisation and shall integrate:

(a) All documentation of the revenue and expenditure of the Organization of Observers.

(b) The bank account status for the receiving account of the Organization of Observers.

(c) The contracts for the opening of bank accounts for the period under review. In addition, the observer organisations shall present the banking documentation to verify the handling of the accounts.

d) Where applicable, evidence of the cancellations of the bank accounts subject to review.

e) A detailed integration of the amounts reported in the report detailing the dates, vendor names, concept and amount.

f) The presentation of the report shall be carried out in the Coordination of International Affairs or, where appropriate, in the organs delegates from the Institute or the Technical Unit. The delegational bodies and the Coordination of International Affairs shall send to the Technical Unit the reports of the revenue and expenditure that the observer organisations deliver.

Article 270.

1. The observer organisations shall submit their report in terms of Article 217, number 2 of the Law of Institutions.

2. The report shall be signed by the legal representative of the Organization of Observers and shall be integrated in accordance with Article 269, numeral 1 of the Regulation.

3. Submit the notices described in Article 285 (1) of the Regulation.

Article 271.

Facilitation

1. The Organizations of Observers that do not receive financing for the development of their electoral observation activities may submit a written written by the legal representative addressed to the holder of the Technical Unit in which they manifest In protest of telling the truth that the organization it represents did not have any funding that has to be reported.

Chapter 5 Citizen Organizations

Article 272.

to

1. Citizens ' organisations shall submit their reports in accordance with Articles 11, 2 of the Law of Parties, as well as Articles 236, 1 (b) and 272 of the Rules of Procedure.

2. They shall submit the notices described in Article 284 (1) of the Regulation.

Article 273.

Plashes

1. Citizens ' organisations shall submit monthly reports on the origin and destination of their resources within the first ten days of the month following the date of the notice referred to in Article 11, which shall be the same as the date of the notification referred to in Article 11. 1 of the Law of Parties, until the month in which it is resolved on the provenance of registration.

2. The Technical Unit shall submit to the Commission's consideration:

(a) An opinion and, where appropriate, a draft resolution on the monthly reports submitted from the month that they reported their intention to constitute a political party and until the month in which they formally submit the application for registration, in terms of the provisions of Article 15 of the Law of Parties.

(b) An opinion and, where appropriate, a draft resolution on the monthly reports submitted from the month following the month of the registration request, until the month in which the registration is resolved.

3. The citizens ' organizations must present a national political party, the report for the period of time since the month in which the favourable resolution of the Council takes effect and until 30 December of that year. year.

4. In the accounts of the new party, the final balances of the group must be reported, or of the organization of citizens that gave rise to it; the accounting must also be fully reconciled.

5. The penalties that are imposed on the political groupings or organizations of citizens shall apply to the party from the date of registration of the same.

Article 274.

Documentation that is presented in conjunction with the report

1. Citizens ' organisations, together with the monthly reports, should refer to the Technical Unit:

(a) All documentation of the organization's revenue and expenditure in the month subject to review, including the corresponding policies.

b) Contracts concluded with the financial institutions by means of credit obtained by them, duly formalised, as well as account statements showing, where appropriate, the revenue earned from the appropriations and the expenditure incurred by interest and commission.

c) Bank statements for the month subject to review of all bank accounts of the organization, as well as the corresponding bank reconciliations.

d) The monthly check scale at the last level.

e) The control of the cash and in-kind contributions.

f) The physical inventory of the fixed asset.

g) Contracts for the opening of bank accounts for the month subject to review. The organization must also present the banking documentation to verify the handling of the accounts.

h) If applicable, evidence of the cancellations of the bank accounts subject to review.

(i) Contracts concluded with financial institutions by credit obtained, as well as by the State of account of the revenue earned from the appropriations and the expenditure incurred by interest and commission.

Article 275.

Sanctions applicable to Citizen

1. The citizens ' organisations will be responsible for the infringements established in the Law of Parties, the Law of Institutions and the Rules of Procedure. In the event of obtaining registration as a party, the penalties shall apply to them from the date the respective registration is granted.

2. In the event that the organisation does not obtain registration as a national party, the authorities shall be given the view that they shall be charged in accordance with the applicable legislation.

Article 276.

1. Notifications to the Citizens ' Organisations shall be made in accordance with Article 9 of the Regulation.

Title VI Notices

Chapter 1 Of Political Parties

Item 277.

to the Technical Unit

1. The political parties must make the following notices to the Technical Unit:

a) Invitation to verify the tirage of the editorial activities five days in advance of the date of the the event, the realization of education and political training activities and the activities related to the training, promotion and development of the political leadership of women ten days before the date of the event. Notices shall comply with the requirements laid down in Articles 166 and 173 (3) of the Regulation.

(b) The integration of the CEN and CDE or EEC bodies of administration and finances, in the case of parties National or local politicians, respectively; to deliver, during the first fifteen days of the year, describing the full name of the person responsible, telephone number for their location and address, appending a simple copy of the documentation his appointment. The notice shall comply with the requirements laid down in Article 257 (1) (r) of the Regulation.

c) Modification of the administrative and financial organs referred to in the preceding paragraph, during the following ten days from their designation, with the same data and requirements as stated in that paragraph. The notice shall comply with the requirements laid down in Article 257 (1) (r) of the Regulation.

d) The list of candidates and candidates by type of choice, including: full name, voter key, RFC, address, telephone, state, district or formula, no later than five days after their date of registration with the Institute; the Technical Unit shall provide for the necessary for the system of accounting records to establish a link automatic with the system of registration of pre-candidates and candidates of the Executive Management of Political Prerogatives and Parties.

e) Opening of bank accounts or investment accounts, of any nature, within five days of the signature of the respective contract, in compliance with Article 54, number 2 of the Regulation.

f) The listings of social organizations or party adherents, within the first fifteen days of each year.

g) Changes to the listings of social organizations or party adherents shall be reported within of the thirty days following its completion.

h) The performance of cultural events and performances, with at least ten business days in advance. The notice shall comply with the requirements laid down in Article 111, numerals 1 and 3 of the Regulation.

i) Project contracts to be concluded with the specialized company that receives and processes the calls 01-800 and 01-900, at least 15 days prior to the conclusion of the same. The notice shall comply with the requirements laid down in Articles 116, 1, point (c) and 117, numeral 1, (g) of the Regulation.

j) the opening of appropriations or their equivalent, as well as restructures, not later than five days after the date of entry into force of the corresponding operation. The notice shall comply with the requirements laid down in Article 89 of the Regulation.

k) Changes to contracts for the rent of spaces and placement of spectacular advertisements on the public road, referring copy of the modification made, at the latest within three days after it occurs. The notice shall comply with the requirements laid down in Article 207, number 4 of the Regulation.

l) Of the service providers and providers with whom they conduct operations during the pre-campaign period, campaign or the financial year under review, for amounts exceeding five hundred days ' minimum wage; it shall be submitted at the time the respective reports are delivered to the Technical Unit. The notice shall comply with the requirements laid down in Article 82 of the Regulation.

m) of the suppliers and service providers with whom they carry out operations during the pre-campaign period, campaign or the financial year of the review, for amounts exceeding five thousand days of minimum wage; it shall be submitted at the time of the submission of the respective reports to the Technical Unit. The notice shall comply with the requirements laid down in Article 83 of the Regulation.

n) Report of the spectacular announcements placed on the public road during the period covered by the report, which have not yet been paid at the time of the submission of the annual report, in accordance with Article 262 of the Regulation.

o) Report of the propaganda consisting of newspapers, magazines and other print media, expenses of producing messages for radio and television, spectacular advertisements and propaganda in cinema and internet rooms during the period covered by the report, which have not yet been paid at the time of the submission of the pre-campaign or campaign reports, in terms of the provisions of the Article 143 of the Regulation.

p) Reports of revenue and expenditure referred to in Section III (b) (b) 1 of Article 79 of the Law of Parties.

q) Within the first thirty days of each year, the list of social organizations to which they are transferred, indicating to the authority whether they have their own legal personality, in addition to presenting, where appropriate, the conventions concluded between the two parties.

r) The monthly ratio of the names of the contributors and, where applicable, the accounts of the origin of the resource to which the Article 56, number 5 of the Law of Parties, no later than 10 days after the last day of the month in question.

Article 278.

to the General Council

1. Parties shall make the following notices to the General Council:

(a) The detailed list of contracts concluded during the pre-campaign period and the marketing year, within a maximum of seventy-two hours of your subscription in accordance with Article 61 (1) (f), section I of the Law of the Institutions.

b) The types of contributions, amounts and frequency with which the militants will make contributions to the political party, within the first 15 days of each fiscal year in accordance with Article 56, numeral 2, c) of the Law of Parties.

2. The Technical Unit via e-mail must respond to the party within a maximum of 48 hours, counted from the receipt of the notice referred to in point (a) of the previous number, indicating whether the supplier is or not registered in the National Registry of Suppliers and by sending the registration number, in accordance with Article 358, numeral 1 of this Regulation.

3. The parties may not receive goods or services as long as they have not been notified by the Technical Unit, in terms of the provisions of the preceding number.

Article 279.

financing distribution warning for prorating

1. In accordance with the provisions laid down in Article 51 (1) (b), (b), section III, corresponding to Chapter I "Of Public Financing", of Title V "Of financing of political parties", of the Law of Parties; Politicians shall notify the Commission of Taxation of the percentage of distribution of campaign finance, as well as the distribution by type of campaign, no later than ten days before the start of the electoral campaign.

2. Once the Committee on Taxation has been given notice of the percentage of pro-rata, in no way and for no reason, can they be modified.

3. In the case of coalitions, the pro-rata is only made among coalition candidates, so, in the case of partial and mixed coalitions, they can in no way be prorated by candidates running independently by parties. Livers.

Chapter 2 of Coalitions

Article 280.

to the Technical Unit

1. Coalitions should make the following notices to the Technical Unit:

a) The integration of the party's administrative and financial organs or body responsible for the administration of the coalition and of each of the 32 federative entities, during the first fifteen days counted from the approval of the coalition agreement, describing the full name of the person responsible, telephone number for his/her location and address, by attaching simple copies of the vouchers.

b) Modification of the administrative and financial organs of the party or body responsible for administration of the coalition and of each of the 32 federative entities, during the following ten days counted from their designation, describing the full name of the designated official, the date from which it is designated, address and number telephone.

c) the opening of bank accounts within five days of the signing of the respective contract; complying with the provisions of Article 54 of the Regulation.

d) Changes to contracts for the rental of spaces and placement of spectacular advertisements on the road (a) a copy of the amendment made at the latest within three days of the date of its occurrence, in accordance with Article 207 (4) of the Regulation.

e) Within ten days after the submission of the campaign reports, it shall inform which party keep the documentation supporting the revenue and expenditure incurred, which shall be delivered at the time of the auditors ' establishment.

f) Regarding self-financing, in the case of cultural events and events, coalitions notify the Technical Unit of its conclusion with at least 10 working days in advance, in accordance with Article 111, numerals 1 and 3 of the Regulation.

g) of the suppliers and service providers with whom they carry out operations during the period pre-campaign or campaign, for amounts exceeding five hundred days minimum wage; it shall be submitted at the time the respective reports are delivered to the Technical Unit. The notice shall comply with the requirements laid down in Article 82 of the Regulation.

h) of the suppliers and service providers with whom they carry out operations during the period of pre-campaign or campaign, for amounts exceeding five thousand days of minimum wage; it shall be submitted at the time the respective reports are delivered to the Technical Unit. The notice shall comply with the requirements laid down in Article 83 of the Regulation.

i) Report of consistent propaganda in newspapers, magazines and other print media, production costs of messages for radio and television, spectacular advertisements and propaganda in cinema and internet rooms during the period covered by the report, which have not yet been paid at the time of submission of the pre-campaign or campaign reports, in terms of the provisions of Article 143 of the Regulation.

(j) Revenue and expenditure referred to in Article 79 (1) (b) (b) (1) of the Act of Parties, a report on the activities to be performed must be added.

Article 281.

coalitions asset

1. Coalitions shall inform the Technical Unit of the form of distribution of fixed assets received as contributions of use or temporary enjoyment for the benefit of candidates or representatives in the coalition entities at the latest. on the day of submission of the relevant reports.

Article 282.

-Financing Activity

1. Coalitions should inform the Technical Unit about the celebration of cultural events and events in order to obtain funding, at least ten days in advance.

Chapter 3 Of Pools

Item 283.

Notices to the Technical Unit

1. The Pools must make the following warnings to the Technical Unit:

a) The integration of the administrative and financial organs of the national executive committee and of each of the 32 Federal entities, during the first fifteen days of the year, describing the full name of the person responsible, telephone number for their location and address, annexing a simple copy of the accreditation offices presented to the Executive Directorate Prerogatives and Political Parties and/or the Secretariat Executive.

b) Modification of the administrative and financial organs of the national executive committee and of each of the 32 (a) for the following 10 days from its designation, describing the full name of the designated official, the date from which it is designated, address and telephone.

c) the opening of bank accounts within five days of the signing of the respective contract; complying with the provisions of Article 54 of the Regulation.

(d) the opening of credits or their equivalent, as well as restructures, at the latest within five days of their the relevant operation in terms of the provisions of Article 89 of the Regulation.

e) of the suppliers and service providers with whom they carry out operations in excess of five hundred Minimum wage days shall be submitted at the time the respective reports are delivered to the Technical Unit.

f) The monthly ratio of the names of the contributors and, where applicable, the accounts of the origin of the resource to which refers to Article 56, number 5 of the Law of Parties, not later than five days after the last day of the month in question, in the terms laid down in Article 99 of the Regulation.

Chapter 4 Of Citizens ' Organizations

Article 284.

to the Technical Unit

1. The Citizens ' Organization must make the following notices to the Technical Unit:

(a) No later than ten days after your application for registration with the Institute, the full name of the person responsible for finance, address and telephone number of the Citizens ' Organization. In case there are changes in the decision-makers, they must be notified within the next ten days in which they occur.

b) the opening of bank accounts within five days of the signing of the respective contract; complying with the provisions of Article 54 of the Regulation.

Chapter 5 Of Observer Organizations

Article 285.

to the Technical Unit

1. Observer Organisations shall make the following notices to the Technical Unit:

(a) No later than ten days after your application for registration with the Institute, the the full name of the Financial Officer, the address and telephone number of the Organization of Observers. In case there are changes in the decision-makers, they must be notified within the next ten days in which they occur.

b) the opening of bank accounts within five days of the signing of the respective contract; complying with the provisions of Article 54 of the Regulation.

Chapter 6 Of Independent Candidates and Candidates

Article 286.

to the Technical Unit

1. Applicants and independent candidates must make the following notices to the Technical Unit:

(a) The name of the Civil Association by which it will be accountable, attaching a simple copy of the Constitutive Act , which must include the requirements laid down by the applicable rules to be issued by the Institute, and shall contain: date of incorporation and in its case number of public deed, name of the associate and official identification of the the same, RFC, registration number before the public register and proof of domicile, within the following five days from the date of registration with the Institute.

b) The full name of the applicant or candidate, RFC, address and telephone number, by attaching a simple copy of the vouchers, inside of the following five days after their date of registration with the Institute.

c) The opening of bank accounts within five days of the signing of the respective contract, complying with the established in Article 54 of the Regulation.

d) Of the service providers and providers with whom they conduct operations during the period of obtaining the support citizen and campaign, for amounts exceeding five hundred days minimum wage; it must be submitted at the time the respective report is delivered to the Technical Unit. The notice shall comply with the requirements laid down in Article 82 of the Regulation.

e) Of the suppliers and service providers with whom they carry out operations during the campaign period, by amounts more than five thousand days of minimum wage; it shall be submitted at the time the report is delivered to the Technical Unit. The notice shall comply with the requirements laid down in Article 83 of the Regulation.

f) Changes to contracts for the rent of spaces and placement of spectacular advertisements on the public road, referring a copy of the modification made, at the latest within five days after it occurs. The notice shall comply with the requirements laid down in Article 207, number 4 of the Regulation.

g) The statutes of the Civil Association, approved by the competent body, within five days of their approval.

h) Dealing with a Civil Association that has not received public funding, within ten days of the determination of dissolution of the Association, attaching the document certifying the approval of the Assembly, the name of the liquidator and the distribution of the remains in accordance with the provisions of Article 399 of the Regulation

Fourth Fiscalization Book

Article 287.

concepts

1. The audit procedure includes the exercise of the functions of verification, investigation, information and advice, which aims to verify the veracity of the reported subjects, as well as the compliance of the obligations which, in respect of financing and expenditure, impose the laws of the matter and, where appropriate, the imposition of sanctions, in accordance with the Law of Parties, the Law of Institutions, the Regulation and other applicable provisions.

2. The Commission, through the Technical Unit, shall exercise the powers of audit by means of procedures for the review of the reporting of bound subjects and the processing and substantiation of sanctioning administrative procedures.

Chapter 1 Pashes for Report Review

Article 288.

Computation

1. For the purpose of facilitating the parties, coalitions, aspirants, independent candidates, groupings, citizens ' organizations and observer organizations, the timely compliance of the reporting, the Technical Unit shall calculate the time-limits, indicate the date of commencement and termination of the time-limits, and inform them by trade and publish it in the Official Journal at least 10 days before the beginning of the period.

Article 289.

Plashes

1. The Technical Unit will have to review the reports submitted by the required subjects, with the following deadlines:

a) Sixty days for annual report of the parties.

b) Fifteen days for the pre-campaign reports of the parties and aspirants.

c) Sixty days for the annual reports of the political groupings.

d) Will review and audit simultaneously the development of the campaign and will have ten days to review the campaign reports of the parties and coalitions, as well as independent candidates.

e) Twenty days for the observer organizations ' reports.

f) Twenty days for monthly reports submitted by citizens ' organizations seeking to obtain registration as a match.

2. The deadlines for the review of the reports will begin to be computed, the day after the deadline for submission.

Title II Error and Oact and Conface Trades Time

Item 290.

Plashes

1. The deadlines for the delivery of the revenue and expenditure report for the campaign, as well as the time limits for the delivery of proof documents and the time the parties, coalitions or independent candidates provide to correct errors or omissions, will be final.

2. The parties, coalitions and independent candidates shall not be able to deliver scope or extensions outside the legally established time limits; the Technical Unit shall be prevented from assessing them, unless the information or documentation is presented, represent supervenlient evidence.

3. Documentation submitted by parties, coalitions or independent candidates may not be replaced or amended during the course of the review, unless the Technical Unit mandates it.

Article 291.

craft of errors and omissions

1. If, during the review of the annual reports, the Technical Unit warns that there are errors or technical omissions, it shall notify the required subject that it has incurred them, so that within ten days from the date of following such notification, they submit the requested documentation as well as any clarifications or rectifications they deem relevant.

2. In the case of the review of the reports of applicants and pre-candidates, the relevant clarifications or rectifications should be submitted within a period of seven days.

3. As regards the review of the campaign reports, a period of five days shall be given for the parties and candidates to present the clarifications or rectifications they consider relevant.

4. With regard to the review of monthly reports from citizens ' organisations, the audit process should provide for:

a) Making a trade of errors and omissions in respect of each report submitted.

b) The generation of a trade in errors and omissions that includes monitoring of the observations made with respect to the monthly reports submitted from the month which reported their intention to constitute a political party and up to the month in which they formally submit the application for registration.

c) The generation of a trade of errors and omissions that includes monitoring of observations made to the monthly reports submitted from the month following the month of the application for registration, until the month in which it is settled on the source of registration.

(d) The Technical Unit shall provide a period of ten working days for the purpose of the present citizens ' organisations clarifications or rectifications that they consider relevant.

e) After the period described above, the Technical Unit will have 20 working days to present the opinion and the respective resolution to the Commission, so that within a maximum of ten days, it shall be submitted for approval to the General Council.

Item 292.

Reports

1.       The reports referred to in Article 78 (1) (a) of the Law of Parties shall be generated by the Online Accounting System and validated by the Finance Officer.

2.       Clarifications to the quarterly reports of the matches will be made in the report of the following quarter.

3.       Quarterly reports are exclusively for the authority of the authority.

Article 293.

formality requirements in responses

1. The letters of clarification or rectification must be signed by the person responsible for the subject's finances and be presented both in print and digital to the Technical Unit, pointing out in detail the documentation that is delivered, for the purpose of facilitating the corresponding collation by the commissioned personnel of the authority.

2. Of the information and documentation to be delivered, a delivery note must be drawn up to be signed by the staff of the subject who is obliged to carry out the delivery and by the commissioned personnel of the Technical Unit receiving the documentation.

3. In the event of the absence or refusal of the staff of the subject, they shall sign the act referred to by two witnesses appointed by the Technical Unit's staff. The receipt of the documentation by the authority does not prejudge its contents for the purposes of the respective observations that gave rise to its delivery.

Article 294.

Second job of errors and omissions in Annual Report

1. The Technical Unit in the process of review of the annual reports shall notify the parties if the clarifications or rectifications made by the parties remedy the errors or omissions found, which may, where appropriate, be an unrenewable period of five years. days for you to subsane.

2. The Technical Unit shall also report on the outcome before the deadline for drawing up the consolidated opinion, in accordance with the rules referred to in Article 80 (1) (b), (III) of the Law of Parties.

Article 295.

Confront

1. The parties, coalitions, candidates and independent candidates shall be entitled to the confrontation of the proof of their income and expenditure, or of their accounting statements, against those obtained or prepared by the Technical Unit. operations, in order to clarify the discrepancies between each other.

2. The Technical Unit shall convene a confrontation with parties, coalitions, aspirants and independent candidates, no later than one day before the date of the expiry of the reply of the Prime Office for errors and omissions.

3. The parties, coalitions, candidates and independent candidates shall inform the Technical Unit in writing, no later than one day before the confrontation, of the subjects or observations on which they wish to express themselves.

Title III Report Review Place

Article 296.

1. The Technical Unit shall have the right at all times to ask the required subjects to make available the necessary documentation to verify the accuracy of the reports. During the review period of the reports, the Technical Unit shall be required to have access to all the original documents which bear its corresponding revenue and expenditure, as well as to the accounts to be carried.

2. The Technical Unit may determine the conduct of selective verifications of the documentation of the income and expenditure of the subjects, as appropriate, on the basis of objective criteria emanating from the rules and procedures audit. Such verifications may be total or sample in one or more items.

3. The review of the reports and the documentation of the reports shall be carried out at the offices of the required subjects or those corresponding to the Technical Unit in accordance with the following:

(a) The groups, citizens ' organisations, applicants and independent candidates must send the documentation proof to the offices of the Technical Unit.

b) Political parties and coalitions will be able to choose between inviting their offices to the commissioned personnel of the Technical Unit which shall carry out the review, or send the documentation of the reports to the offices of the Technical Unit, with the exception of the one expressly stated in the Fiscalization Regulation to be delivered together with the reports corresponding to or attached to those reports.

4. The parties and coalitions shall, no later than the date of submission of their reports, inform the Technical Unit in writing of the place in which the review will take place and if they have not informed them, they shall be deemed to have opted for the revision. is carried out in the party's offices and in the case of coalitions in those of the party responsible for coalition finance or, where appropriate, in which the relevant coalition agreement is drawn up.

5. In case the parties choose to invite their offices to the commissioned staff to carry out the relevant review, they must make available the appropriate physical location and facilitate the use of the necessary furniture for the development of audit work during the review period.

6. The Technical Unit shall inform each party, coalition, grouping, organisation of citizens, as well as independent candidates, of the names of the auditors to be responsible for the corresponding documentary and accounting checks, as well as in the course of the review, any increase or decrease of the commissioned personnel required.

7. The auditors responsible for the review may participate at any stage of the review jointly or separately and shall be identified with an official document.

8. In case the party or coalition has chosen to send the requested documentation to the Technical Unit offices, the Technical Unit shall indicate the day and time for the delivery and receipt of the information.

9. The review work to be carried out at the offices of the revised party or, of that designated as responsible for the coalition finances, may be carried out during all the days of the period of the review concerned, the Technical Unit shall inform each party of its own initiative, the schedules in which the review works will be carried out, as well as any modification in days and schedules carried out in the course of the review.

10. From the development of the documentary verification support of the pre-campaign, campaign and annual reports of the parties, coalitions, aspirants and independent candidates, a record will be lifted that will sign, at the beginning and conclusion, those responsible for the review commissioned by the Technical Unit and two witnesses designated by the subject or, in their absence or refusal, two witnesses appointed by those responsible for the review.

11. The reports of the citizens ' groups and organisations, as well as of the documentation, shall be drawn up and signed by the person responsible for the review, as well as the person who delivers them by the group. policy and organization of citizens who intend to obtain their registration as a party.

12. The Technical Unit may retain original documentation and deliver the required subject if requested, certified copies thereof.

13. The review of candidate and candidate reports will be performed at the Technical Unit offices.

Title IV Verification Visits

Chapter 1 Application Scope

Article 297.

of visits

1. The Commission may order verification visits in order to corroborate the fulfilment of the obligations and the veracity of the annual reports, pre-campaign and campaign reports submitted by the political parties, candidates and candidates.

Article 298.

Concept

1. The verification visit is the administrative diligence ordered by the Commission, it is intended to corroborate the fulfilment of the obligations and the veracity of the reports presented by the political parties, aspirants and candidates. independent.

Article 299.

1. Ordered verification visits will be entered in a record containing the following data:

a) Party name, candidate, precandidate, candidate or independent candidate, verified event type, date and place of event.

b) Circumstances of time, mode, and place that were presented in their development, as well as the most relevant facts and facts that you have detected, as well as the evidence to be considered relevant.

c) The content of the minutes which shall give full proof of the existence of the facts established therein for the purposes of the revision of the respective reports.

Chapter 2 Modes

Article 300.

Modes

1.       Verification visits to political parties shall have the following modalities:

a) Those related to activities and events performed in the pre-campaign stages, obtaining citizen support and campaigning.

b) Those related to the specific activities that the parties develop and with respect to the political leadership of women.

Chapter 3 Programming

Item 301.

Calendar

1. The timing of the verification visits in relation to the annual, pre-campaign and campaign reports shall be ordered by the Commission within the following time limits:

(a) With regard to the pre-campaign reports, of acts intended to obtain the citizen support and campaign presented by the independent candidates and candidates, and the political parties, respectively, 15 days before the start of the respective stages.

b) The proposal to carry out verification visits to the political parties in relation to the events mentioned in the previous article will be ordered up to ten days in advance of the date on which they are held.

Chapter 4 Methodology

Article 302.

1. With regard to the verification visits specified in Article 192 (1) (g) of the Law of Institutions, the Technical Unit, 15 days after the beginning of the respective electoral process, shall propose to the Commission by trade methodology to select one or more districts, states or municipalities as appropriate, for the conduct of verification visits to parties, candidates, aspirants and independent candidates.

Item 303.

Faculties and terms

1. Once the methodology referred to in the previous article has been approved, the Commission will order the Technical Unit to carry out verification visits to political parties, pre-candidates, candidates, candidates and independent candidates in the following terms:

(a) In relation to the election of federal and local deputies as well as senators, it will be specified by type of election, and the electoral districts and entities federative on which the verification will be performed.

b) In connection with the elections regarding President of the United Mexican States, Governors and Head of Government of the Federal District, it will be ordered only by type of election and shall be specified by entities in the Republic in which the verification shall be carried out.

(c) In relation to the Federal District, Municipal Presidencies, or Ayculos, the delegation will indicate in which of them the visits will be carried out verification.

2. With regard to the verification visits specified in Article 300 (1) (b) of the Regulation, the political parties shall notify in writing the events to be carried out to the Commission at least 10 days after the date of celebration.

3. In accordance with the numeral above, the Commission shall approve the verification visits to be carried out, up to 10 days in advance of the date on which they are concluded.

4. The Technical Unit shall issue the order of verification visit, adhering to the provisions of Article 193, numeral 1 of the Law of Institutions.

5. Verification visits may be carried out by the personnel designated by the Technical Unit with the assistance, if any, of the appropriate Local or District Board staff.

Title V Audits to Finance

Article 304.

Concept

1. The audit of the political parties ' finances will consist of the review of compliance with the requirements regarding the origin and application of the resources indicated in the Law of Institutions, in the Law of Parties, in the NIF, as well as legal orders regulating the operations performed by the parties; same as those applicable to audits carried out by third parties. The purpose of the audit to finance will allow the Technical Unit to obtain results prior to the review of the Annual Reports submitted by the obligated subjects.

2. The Commission shall order the Technical Unit to carry out audits on the finances of political parties, in accordance with Article 192 (1) (f) of the Law on Institutions.

Article 305.

Requirements for third parties to apply audits

1. The Commission shall make known the necessary requirements for third parties to be able to audit the finances of the parties. The selection of the third parties to carry out the audits shall be carried out by means of a public tender or tender.

Item 306.

Audit

1. The procedures to be carried out in the practice of audits of the finances of parties carried out by third parties, must adhere to International Standards of Audit and audit procedures, which must be recorded in the papers of work for such effects to be formulated.

Item 307.

-Party Opinion Delivery

1. Third parties who have carried out the audit shall give an opinion of the financial statements to the Technical Unit, in accordance with the audit rules and procedures, within 15 calendar days of the date of conclusion of the audit. audit, and no extension may be granted for submission.

Article 308.

Unit Faculties

1. The Commission through the Technical Unit may require the third party to carry out the audit of the parties ' finances any information and documentation related to the audit, during the conduct of the audit itself or at the end of the audit. same.

Article 309.

Plashes to address authority

1. The requirements that are made through the Technical Unit to the third parties that practice the audit to the finances of the parties, will be carried out by trade that must be attended within a maximum period of three days counted from the day next to which notification of the requirement takes effect.

Article 310.

notification to the opinion

1. The opinion issued by the external auditor shall be notified to the party, in order to be present with any clarifications or rectifications it deems relevant.

Article 311.

Pleas to

1. If the omissions or errors detected by the third party that practice the audit are corrected or remedied by the party prior to the start of the period of time that the Technical Unit has for the review of the annual report of the financial year to which The audit shall be carried out for the purposes of the financial audit. If not, the comments shall be included in the review procedure for the annual report which corresponds to it.

Article 312.

Faculties

1. The Technical Unit may review the opinion and the working papers prepared by the third party which carried out the audit to the party's finances.

Article 313.

1. The review of the opinion and the working papers referred to in Article 290 of the Regulation shall be carried out by Technical Unit staff directly with the public accountant who issued the opinion; for that purpose, it may be asked to offices of the Technical Unit itself, the exhibition of their working papers produced in connection with the audit carried out, as well as that which accredits the fulfilment of the requirements outlined in the Regulation and in the Law of Institutions. For this purpose, the Commission shall authorise the Technical Unit to turn its trade to the public accountant within a period of not less than three days prior to the date of the review.

2. From the review to be carried out by the Technical Unit to the opinion and the working papers, a detailed report shall be drawn up, stating the main facts known in the review, which shall be signed by the commissioned staff. by the Technical Unit itself and by the public accountant who issued the opinion.

Article 314.

methodological default

1. If the review carried out by the Technical Unit to the opinions formulated by the public accountant, as well as to the work papers and other documents relating thereto, it is found that the public accountant did not comply with the provisions In the Regulation, in the Law on Institutions and other applicable provisions or, which did not apply the International Standards on Auditing and Audit Procedures, the Technical Unit will make it known to the Commission to notice to the professional college and, where appropriate, to the Federation of Professional Colleges, belongs to the public accountant in question, regardless of the responsibilities to which it may be liable for the particular omissions.

Article 315.

Plashes to

1. The Technical Unit shall have a period of 30 days to review the opinion, as well as the working papers drawn up on the basis of the audit carried out by the third party which issued the opinion, from the day following the date on which the opinion was drawn up. present in the offices of the Technical Unit for review.

Article 316.

data and information

1. The Technical Unit may corroborate the information contained in the opinion and the work papers of the public accountant issuing the opinion against the information and documentation displayed or provided by the party.

Article 317.

the documentation collection support for detected observations

1. In cases where the authority detects any irregularity which has been notified in time and form to the subject by the trade referred to in Articles 291 and 294 or in his case the 295 of the Regulation and such irregularity is not remedied, the authority may retain the relevant original documentation and deliver the required subject if requested, certified copies thereof.

Title VI Audit Procedures

Chapter 1 Monitoring

Article 318.

Monitoring in journals, journals, and other print media

1. The Commission, through the Technical Unit, will make the necessary steps to carry out monitoring in newspapers, magazines and other print media to obtain the vote or to promote the candidates, candidates and independent candidates to Popular choice charge.

2. The results obtained in the monitoring will be reconciled with the reported parties, coalitions and candidates and aspirants in the income and expenditure reports applied to the campaigns and campaigns.

3. The Commission, on a proposal from the Technical Unit, will establish the methodology for monitoring in newspapers, magazines and other print media that promote candidates and candidates of political parties and coalitions, as well as candidates. Independent during Election Processes.

4. The monitoring shall consist of gathering, classifying and reviewing the propaganda published in local print and national circulation means to obtain or promote pre-candidates or candidates and independent candidates or to promote generically to a political party and/or coalition during the Electoral Process.

5. The cost of propaganda of print media not reported by political parties; coalitions, candidates and aspirants shall be determined in accordance with Article 27 of this Regulation.

6. The amount of propaganda not reported or reconciled by political parties and aspirants will be accumulated to the pre-campaign expenses of the election in question.

7. The amount of propaganda not reported or not recognized by the political parties, coalitions and independent candidates, during the electoral processes will accumulate to the campaign expenses of the election in question and to be the case, prorate in the terms set out in the Regulation.

8. The period of monitoring of printed media for pre-campaign shall be initiated in accordance with the provisions of Article 226 of the Law of Institutions, and for a local campaign, it shall be determined in accordance with the agreements to which it approves the General Council.

9. The period of monitoring of printed media for the campaign shall be initiated in accordance with the provisions of Article 251 of the Law of Institutions.

10. The Commission will be able to request support from the National Coordination of Social Communication (CNCS) and the Institute's deconcentrated structure in order to obtain sufficient evidence from the monitoring of advertising in the newspapers, magazines and other print media during pre-campaigns and campaigns.

11. The Technical Unit shall make weekly reconciliations of the samples or witnesses incorporated in the online accounting system, against what is detected in the monitoring and shall make available to the party, coalition or independent candidate the results.

Article 319.

Monitoring of Spectacular

1. The Commission, through the Technical Unit, will carry out the necessary steps to carry out monitoring in spectacular panoramics placed on the public road in order to obtain data that allows to know the quantity, the characteristics and location of spectacular announcements located on national territory, aimed at obtaining the vote or promoting candidates, candidates and independent candidates for positions of popular choice, to the position of President of the United States Mexicans, Senators and Federal Deputies by the principle of relative majority, thus as local campaigns or to promote generically to a political party and/or coalition, during the Electoral Processes.

2. The monitoring will account for the existence of propaganda in the areas referred to in which citizens and citizens appear with aspirations to become candidates for positions of popular choice, internal candidates registered or recognized by the parties, candidates nominated by the parties or coalitions and independent candidates. The Technical Unit shall also determine the conditions and time limits for making the monitoring results public, provided that the ongoing audit procedure is not affected.

3. The Commission, on a proposal from the Technical Unit, will establish the methodology for monitoring the spectacular panoramic views on public roads that promote candidates and candidates of political parties and coalitions, as well as the Independent candidates during Electoral Processes.

4. The period of monitoring of the spectacular panoramic views placed on the public road for pre-campaign shall be initiated in accordance with the provisions of Article 226, numeral 2 of the Law of Institutions and for local campaigning, shall be determined in accordance with the agreements to be approved by the General Council for that purpose.

5. The monitoring period of the spectacular panoramic views placed on the public road for the campaign shall be initiated in accordance with the provisions of Article 251, numerals 1, 2 and 3 of the Law of Institutions.

6. The monitoring will be carried out in the main streets and avenues in the districts of greater urbanity, for such effects, the monitoring, must be carried out in the main squares of the districts determined by the Commission, as well as in those localities in which the Electoral Public Bodies of the Federative Entities observe a higher level of propaganda concentration during pre-campaign and campaign.

7. The Technical Unit shall make weekly reconciliations of the samples or witnesses incorporated in the online accounting system, against what is detected in the monitoring and shall make available to the party, coalition or independent candidate the results.

8. The cost of propaganda in spectacular advertisements not reported by political parties; coalitions and candidates will be determined in accordance with the provisions of Article 27 of the Regulation.

9. The amount of propaganda not reported or reconciled by political parties and aspirants will be accumulated for the pre-campaign spending ceiling of the election in question.

10. The amount of propaganda not reported or reconciled by the political parties; coalitions and candidates will accumulate to the campaign expenses of the election in question, and if necessary, it will be prorated in terms of the Regulation.

Article 320.

-way propaganda

1. The Commission, through the Technical Unit, will carry out the necessary steps to carry out monitoring in public propaganda other than the spectacular ones, such as mailboxes, light boxes, billboards, marquees, urban furniture advertising with or without movement, walls, for buses, bridges, fences, vehicles or any other similar means with the object of obtaining data that allows to know the quantity, characteristics and location of the propaganda located in territory national, aimed at obtaining or promoting candidates, candidates and candidates Independent of popular elections, the position of President of the United Mexican States, Senators and Federal Deputies for the principle of relative majority, as well as of local campaigns and campaigns or to promote generically to a political party and/or coalition, during the Electoral Processes.

2. The monitoring will account for public propaganda other than the spectacular ones in which citizens and citizens appear with aspirations to become candidates for positions of popular choice, internal candidates registered or recognized by the parties, candidates nominated by the parties or coalitions and independent candidates. The Technical Unit shall also determine the conditions and time limits for making the monitoring results public, provided that the ongoing audit procedure is not affected.

3. The Commission, on a proposal from the Technical Unit, will establish the methodology for the monitoring of public propaganda other than the spectacular ones in which candidates and candidates of the political parties and coalitions are promoted, as well as of independent candidates during Electoral Processes.

4. The period of monitoring of propaganda on public roads other than the spectacular ones for pre-campaign shall be initiated in accordance with the provisions of Article 226, numeral 2 of the Law of Institutions.

5. The period of monitoring of propaganda on public roads other than the spectacular ones for campaign shall be initiated in accordance with the provisions of Article 251, numerals 1, 2 and 3 of the Law of Institutions.

6. The monitoring will be carried out in the main streets and avenues in the districts of greater urbanity, for such effects, the monitoring, must be carried out in the main squares of the districts determined by the Commission, as well as in those localities in which the Electoral Public Bodies of the Federative Entities observe a higher level of propaganda concentration during pre-campaign and campaign.

7. The Technical Unit shall make weekly reconciliations of the samples or witnesses incorporated in the online accounting system, against what is detected in the monitoring and shall make available to the party, coalition or independent candidate the results.

8. The Commission, on a proposal from the Technical Unit, will establish the methodology to determine the cost of public propaganda other than the spectacular ones that were not reported by the political parties; coalitions and independent candidates.

9. The amount of propaganda not reported or reconciled by political parties and aspirants during the pre-campaign shall be accumulated for the pre-campaign expenditure ceiling of the choice in question.

10. The amount of propaganda not reported or reconciled by the political parties; coalitions and independent candidates during the campaign will accumulate to the campaign expenses of the election in question.

Article 321.

Identification of

1. The personnel commissioned by the Technical Unit may mark the back of the vouchers presented by the party, independent candidates, coalition, groups or organization of citizens, as documentary support of their income and expenditures, pointing out the month or exercise of review as the case in which it was presented, the date of the review and its signature.

2. In the case of campaign expenses submitted by the political parties, the campaign to which the income or discharge or the pro-rata criterion used in respect of this specific recovery may also be applied.

Chapter 2 Bans during the review process

Article 322.

Bans of modifying accounting during audit

1. The required subjects, for no reason may submit new versions of the reports without prior requirement of the Technical Unit. The changes to the submitted reports shall only be the result of the application for adjustment to the same made by the authority.

2. When changes and adjustments to the report are requested in the errors and omissions trades, the required subjects must present a cedula where the report originally presented with all the corrections sent in the trades is reconciled.

Advanced Electronic Signature (FIEL) Chapter 3

Article 323.

Requirements for the use of FIEL

1. Users of the Online Accounting System must use the FIEL in the acts referred to in the Regulation, for which they must apply to the SAT:

a) A valid, issued or approved digital certificate in terms of the Regulation.

b) A private key, generated under its unique control.

2. To this end, the Commission shall approve the agreement with the SAT.

Article 324.

Obligations

1. The required subjects shall have an e-mail address to receive, where appropriate, data messages and electronic documents in the performance of the acts provided for in the Regulation.

Article 325.

to keep data

1. The Technical Unit, as well as the required subjects, shall keep in electronic means, the data messages and the electronic documents with FIEL, derived from the acts referred to in the Regulation, during the planned storage times. in the applicable orders, according to the nature of the information.

Article 326.

1. To obtain a digital certificate, the data subject will access the SAT Web page and fill in the request format with the following data:

a) The full name of the requester.

b) Domicile of the applicant.

c) Email address to receive data messages and electronic documents.

d) Name of the certifying authority to whom the request is addressed.

2. Subsequently, the person concerned must go to the appropriate SAT offices and submit his/her application with a self-described signature, accompanied by:

(a) The document verifying the address referred to in paragraph 1 (b) of this Article.

(b) The official identification document issued by competent authority.

Article 327.

Cancelling the digital certificate

1. The digital certificate shall be without effect, when any of the following assumptions are updated:

a) Due to expiration of its validity.

(b) Where it is established that the documents submitted by the subject of the digital certificate to accredit their identity is false.

c) When requested by the holder of the digital certificate of the certifying authority that issued it.

d) Loss of Registration as a Political Party.

e) For the Candidates, when the Electoral Process ends.

Article 328.

holder

1. The holder of a digital certificate shall have the following rights:

a) To be informed by the certifying authority to issue it on:

I.         The precise characteristics and conditions for the use of the digital certificate, as well as the limits of its use.

II.        The general characteristics of the procedures for the generation and issuance of the digital certificate and the creation of the private key.

(b) The data and information provided by the SAT shall be treated in a confidential manner, in terms of the applicable legal provisions.

Article 329.

holder

1. The holder of a digital certificate shall be obliged to:

a) Make truthful and comprehensive statements regarding the data and documents you provide for your personal identification.

b) Custodian properly their signature creation data and the private key linked to them, in order to keep them secret.

c) Give notice to the SAT in the respective office, of any modification of the data you have provided for your identification personnel, so that you are incorporating the modifications into the corresponding records and issuing a new digital certificate.

Chapter 4 Accounting Expert

Article 330.

Accounting

1. Where the subject is required to provide proof to the accounting officer, he shall forward, together with his written reply, the opinion of the expert who has contracted for such effects and the simple copy of the publication in the Official Journal of the European Union. Federation that the Judicial Branch of the Federation or the Judicial Branch of the entity has carried out, in which it is recorded that it is registered expert. If these requirements are not met, the test will be discarded.

2. The Technical Unit may call upon the expert to request all clarifications he considers to be conducive.

Chapter 5 Circularizations

Article 331.

Faculties

1. The Technical Unit may, in the full exercise of its powers, require natural and moral persons, public or private, information relating to operations held with the required subjects.

Article 332.

Procedure description

1. During the procedure for reviewing the reports of the obliged subjects, the Technical Unit, taking into account the principles of suitability, necessity, proportionality and relevance, may request by trade the persons who have issued the proof of income or income to these (circularisation), the confirmation or rectification of the operations covered by these. The results of such practices shall be reported in the relevant consolidated opinion.

2. In the event that no person has been found to have extended income or income vouchers, the required subjects shall provide the necessary information and documentation to verify the accuracy of the operations.

Chapter 6 Superation of banking, fiduciary, and tax secrecy

Article 333.

the procedure

1. In order to verify the veracity of the income and expenses of the obligated and in use of the faculty to overcome the banking, fiduciary and fiscal secrecy, in banking, fiduciary and fiscal, the Technical Unit, with the approval of the Commission, may:

a) Request the information and documentation that the obligated subjects perform, maintain or obtain with any of the entities of the financial sector.

b) Request information from Government Bodies, Public Institutions or Private Institutions.

2. Requests for information to be submitted by the Technical Unit shall proceed in the following cases:

a) Official administrative procedures and complaints regarding oversight.

b) Annual reports, pre-campaign and campaign reports by political parties.

c) Reports of actions aimed at obtaining citizen support, and campaign for candidates and candidates respectively.

d) Reports to be submitted by the Organization of Observers, the organizations of citizens intending to constitute a party policy and Pools.

e) When it is the conduit of the Local Public Bodies that exercise powers of oversight, in order to overcome the banking, fiduciary and tax secrets.

f) In the event that the Secretary of the Council, requires information regarding the financial, banking and fiscal situation, with the purpose of exercising the investigative powers of the administrative sanctioning procedures.

3. The Technical Unit shall observe in the formulation of the applications a number of basic criteria such as: suitability, necessity, proportionality and relevance.

4. Requests for information shall contain the following requirements:

a) Rubro, which shall contain identification details of the administrative procedure, or where appropriate, of the type of report under review.

b) Data from the issuing authority, trade number, subject and date of preparation.

c) Holder of the governmental or public or private institution, to which the request for information or documentation is made.

d) Background to the administrative procedure.

e) Rationale and motivation.

f) The indication that a maximum period of five days will be granted, to answer after the application has been made.

g) Detail of the requested Information and/or Documentation.

h) Home of the Technical Unit, to forward the requested information and/or documentation.

i) Self-working signature of the Holder, or, where applicable, of the Technical Unit in charge.

j) The indication that the data collected will be protected in terms of the provisions of the regulations in matter of transparency and access to public information in order to protect confidential and confidential information. Once the resolutions are approved, the respective public version will be made.

5. The Technical Unit shall draw up a database in respect of requests for information to be submitted, containing the following items: procedure and/or type of report, subject involved, required institution, basis, statement of reasons, and expected result. This database will be available to the members of the Commission and other Electoral Advisers on the documentary collaboration portal.

6. The Technical Unit will report through the same portal, and through alerts, the integration of new information requests into the database.

7. In the event, in respect of one or more requests for information, some observation or modification will be made by the members of the Commission or some of the Electoral Advisers, the President of the Commission, within 24 hours of the notice of the Technical Unit, in which case:

a) The requests for information observed will be blocked and the President of the Commission will proceed to convene a session (a) the special arrangements for the application of this Article

be taken into account.

(b) If no comments are made to the requests for information within the time limit set out in paragraph 4 (f), the requests for information shall be understood as approved by the Commission.

c) The Technical Unit will permanently update the database referred to in the numeral 6, integrating the status of the application (in processing, sent), and shall indicate, where appropriate, whether there is a response from the requested institution. In that basis, copies of the trades referred to therein shall be annexed.

d) If the elaboration of requests for additional information to the proposals by the Technical Unit is considered relevant, the members of the Commission and the other Electoral Advisers of the Institute may request the Commission to carry out other applications which they consider necessary to fulfil their duties, which they shall also cover with the requirements set out in the Regulation.

Title VII Consolidated Opinion

Section 1 Technical Requirements and Features

Article 334.

for drafting the opinion

1.       Arising from the review of reports, the Technical Unit will draw up a Consolidated Opinion in accordance with Article 81 of the Law of Parties and the provisions of the Bulletin 7040 Examinations on the Compliance of Provisions Specific to the International Standards of Auditing.

Section 2 Pronunciations

Article 335.

Aseverations or pronouncements of the Opinion

1. The statements resulting from the review of the reports will be performed on the following:

a) The source of the private source resources.

b) The private funding limit.

c) The campaign or campaign spending limit on electoral processes.

d) Compliance with the percentage of expenditure for specific activities.

e) Compliance with the percentage of expenditures for the promotion and development of women's political leadership.

f) The partisan object of the expenditure in terms of the Law of Parties.

Section 3 Procedure for approval

Article 336.

Procedures for approval

1. For the purposes of the analysis, discussion and, where appropriate, approval of the consolidated opinions, the provisions of Article 80 of the Law of Parties shall be observed.

2. The Commission may amend, approve or reject draft consolidated opinions.

3. With the submission of the draft opinions, the Technical Unit shall have completed the time limits laid down in Article 80 of the Law of Parties. If the projects are rejected, they will be returned by agreement setting new deadlines for their analysis, discussion and approval.

Title VIII Resolution

Article 337.

Procedure for approval

1. As a result of the audit procedures, the Technical Unit shall draw up a draft resolution with the non-subsated observations, the rule violated and, where appropriate, propose the corresponding penalties provided for in the Law of Institutions, which must be approved by the Commission prior to the consideration of the Council.

Article 338.

1. The Council shall, where appropriate, impose the corresponding penalties provided for in the Law on Institutions. For the individualization of the sanction, once the existence of a fault and its imputation have been established, the electoral authority shall take into account the circumstances surrounding the violation of the rule, among others, the following:

(a) The seriousness of the liability incurred and the desirability of deleting practices that infringe in any way electoral laws, in the attention of the legal good tutored, or those that are dictated on the basis of it.

b) The dolo or guilt in your responsibility.

c) The circumstances of the mode, time, and location of the fault.

d) The economic capacity of the offender.

e) The external conditions and the means of execution.

f) The recidivism in the breach of obligations.

g) Where applicable, the amount of profit, profit, damage or injury arising from the breach of obligations.

2. The costs detected by the Technical Unit in the exercise of its powers, notified to the obliged subjects and which, by virtue of the attention to the corresponding trade, are recognized in the respective reports, must be valued in the Resolution as substantive faults.

Article 339.

Reoffending

1. The offender who has been held responsible for the failure to comply with any of the obligations referred to in the electoral regulations shall be considered as a repeat offender. For this purpose, the following elements shall be considered:

a) The exercise or period in which the previous transgression was committed.

b) The nature of the contraventions, as well as the precepts infringed, in order to evidence that they affect the The same legal system.

c) That the resolution by which the infringer was sanctioned, on the occasion of the previous contravention, has the character of firm.

Article 340.

Individualization for Coalitions

1. In the case of offences committed by two or more parties which integrate or integrate a coalition, they must be individually punished in accordance with the principle of proportionality, the degree of responsibility of each of the parties concerned. policy and their respective circumstances and conditions. For this purpose, account shall be taken of the percentage of contributions from each party in terms of the coalition agreement.

Article 341.

Fhighs committed by citizen

1. The citizens ' organisations will be responsible for the infringements established in the Law of Parties, the Law of Institutions and the Rules of Procedure. In the event of obtaining registration as a party, the penalties shall apply to them from the date the respective registration is granted.

2. In the event that the citizens ' organisation does not obtain registration as a national political party, the authorities will be given the view that they will be charged under the applicable law.

Article 342.

Payment of

1. The fines to be fixed by the Council that would not have been appealed, or that were confirmed by the Electoral Tribunal of the Judicial Branch of the Federation, shall be paid in terms of Article 458, numerals 7 and 8 of the Law of Institutions, in the time limit laid down in the decision and, if not specified, within the next 15 days following the notification of the decision of merit. After the deadline without payment, the Institute will be able to deduct the amount of the fine from the following ministry of public financing that corresponds to the sanctioned party.

2. The payment of penalties ordered in local-level related resolutions shall be consistent with the provisions of the relevant local legislation.

Title IX Information from other authorities

Chapter 1 Conventions with authorities

Article 343.

exchange

1. The Institute may conclude agreements with the SHCP, the CNBV, the SAT and the FIU, for the exchange of information in accordance with applicable law in order to contribute to the achievement of the objectives set out in Articles 344 and 348 of the Regulation. with prior knowledge of the Commission.

Chapter 2 Listings of politically exposed people

Item 344.

Responsible for creating the

1. In order to verify the origin of the resources obtained by the parties, candidates, candidates, candidates and independent candidates, through the various forms of private financing, the Technical Unit may refer to the SAT and the UIF of the SHCP, the names of the contributors whose contributions at the discretion of the Technical Unit and in the framework of the review, are relevant or unusual.

Article 345.

Rissue of

1. The Technical Unit prior to the Commission's knowledge shall send to the authorities referred to in the preceding number, the lists of candidates for posts of popular choice, of leaders and of the national headlines of their financial institutions. (a) parties and treasurers of independent candidates who fall within the definition of politically exposed persons. The foregoing in order to prevent and detect acts, omissions or operations that may favor, provide aid, aid or cooperation of any kind for the commission of the offence provided for in Article 139 of the Federal Criminal Code or that may be located in the case of Article 400 Bis of the same legal order.

Article 346.

1. The Technical Unit shall inform the authorities referred to in the previous article, of cases where the persons reported as politically exposed cease to be held with the status or position they held.

Article 347.

Of Party Obligation

1. The political parties must submit to the Technical Unit, within the first 10 calendar days following the start of the electoral process, a relationship of the persons who frame the concept of a politically exposed person defined by the SHCP. Such relationship shall be provided by the party's legal representative to the Institute.

2. In addition, internal and external auditors, as well as the staff of the Technical Unit that is linked to the review, will be considered politically exposed.

Article 348.

the report request to the authorities

1. The Technical Unit may request to the UIF of the SHCP financial operations reports on the presumption of the illicit origin of the resources provided to the political parties.

2. The Technical Unit may also request the authority referred to in the preceding paragraph to report on any cash arrangements made by any body or agency of the Federation, the federal authorities and the municipalities. any electoral process, where such operations are deemed relevant or unusual in accordance with the applicable laws.

Book Fifth Expense Payment through the Technical Unit

Chapter 1 Of Payment

Article 349.

Of the payment option through the Technical Unit

1. The political parties and coalitions will be able to opt for the Institute through the Technical Unit, to pay the full of the obligations contracted for the campaign or in its case only the propaganda on the public road, as the article points out 64 numerals 3 and 4 of the Law of Parties, as well as the provisions of this Regulation.

2. The political party that chooses to pay its obligations through the Technical Unit in terms of the provisions of this Regulation shall enter into a convention, in which each of the provisions contained in this Chapter is specified.

Article 350.

1. Parties may choose to make payments relating to their permanent ordinary activities, pre-campaigns and campaigns, or only those relating to propaganda on public roads during the pre-campaign and campaign period, through the Technical Unit in accordance with the provisions of Article 64 (1) of the Law of Parties.

Item 351.

1. Payments through the Technical Unit shall cover the following:

(a) Do not imply that the Institute or the Technical Unit shall contract the goods or services.

(b) Do not exempt the subject from the obligation to carry out the report or records of expenses in real time and in the audit system.

c) Do not exempt the subject from liability for the purpose of the resources, the price according to the value of the market and the report of expenses.

2. The Institute shall not be liable for any non-compliance with the goods or services paid.

Article 352.

the analysis of payment

1. The Technical Unit shall analyse the application submitted by the party or coalition, verify that it meets the requirements set out in Article 353 of the Regulation, as well as for the authorisation of payments, the latter shall inform the Commission.

2. The Technical Unit shall authorise the corresponding payment, which shall be made by electronic transfer to the supplier, to the bank account informed by the party or coalition in the application submitted; in accordance with the provisions of the This Regulation.

3. The Commission, acting on a proposal from the Technical Unit, shall designate the officials empowered to authorise payments.

Article 353.

Disposition of resources

1. The political parties or coalitions will be responsible for having sufficient funds for the payment of debits to suppliers.

2. The Technical Unit shall be the only one authorised to have the resources designated for payment to suppliers.

3. It is the responsibility of the party or coalition to make the bank reconciliations of the account indicated for the payment of suppliers and to present them at the moment they are requested by the Technical Unit.

4. Under no circumstances will the Institute have resources for payments of goods or services of parties or coalitions, so they must transfer prior to the start of the payment application, the funds to the bank accounts that the Institute instruct for those purposes.

Article 354.

authorization

1. That the goods subject to payment have been delivered satisfactorily and in the case of the services have been carried out according to the contract.

2. That the vouchers that cover the expenses are fully identified in the party or coalition accounts.

3. For the purpose of the payment, the supplier must be registered with the National Registry of Suppliers established by the Unit.

4. The supplier must have an active bank account in order for the payment to be made by electronic bank transfer.

5. The supplier must ask the Technical Unit for payment, through written request, attaching electronic file or printed representation of the digital invoice and evidence of the delivery-reception of the good or service to the satisfaction of the political party.

6. The Technical Unit will receive the documentation described in the previous number and will deliver a counter-receipt, which must be submitted by the supplier in the Institute box prior to the receipt of the check or transfer.

7. The counter-receipt must contain the following data:

a) Name of the match.

b) Date received.

c) Payment commitment date.

d) Amount.

e) Name of the provider.

f) Description of the good or service.

g) Name of the legal representative of the supplier or person entitled to receive the payment.

h) Name and signature autograph of the official of the Technical Unit empowered to authorize the payment.

8. Parties and coalitions shall be responsible for the procurement, receipt of the good or service and appropriate verification, in accordance with the provisions of the Regulation.

Article 355.

Pups for

1. Once the payment request has been approved, the Technical Unit will have a deadline of 5 working days to make the payment.

2.       The Technical Unit will have 48 hours to notify the political party of the data relating to payments and transfers made, from which the political party must make the accounting record in terms of the article. 38, number 1 of this Regulation.

Chapter 2 Of The National Provider Registry

Article 356.

provisions

1. In terms of the provisions of Article 7 of the General Law on Electoral Crimes, it will only be possible to provide goods and services to the political parties, candidates and independent candidates. National of Suppliers, in accordance with the provisions of this Regulation.

2. For the purposes of the obligation contained in the preceding paragraph, a supplier shall be obliged to register in the National Registry of Suppliers the natural or moral persons who sell, dispose, arrest or provide goods or services in a manner for the parties, coalitions or independent candidates, intended for their ordinary operation, pre-campaigns or campaigns, the value of which is equal to or greater than the equivalent of one thousand five hundred days of minimum wage, carried out in one or more multiple operations in the same period.

3. The Commission, with the support of the Technical Unit, shall issue a call for the registration of natural and moral persons in the National Registry of Suppliers. The call must be published in the Official Journal of the Federation.

4. The call shall consider at least the following:

a) That the registration request be made through electronic means.

b) That the registration request can be made at any time.

c) That the acceptance or denial of registration concludes in 7 working days, existing the figure of the affirmative If the authority does not respond within the time limit set out above.

5. No later than the last working day of February of each year, the Commission, with the support of the Technical Unit, shall publish in the Official Journal of the Federation an invitation to the party suppliers for the endorsement of their registration or, where appropriate, request their registration or process their cancellation, in accordance with the provisions of Chapter II, of the Fifth Book of this Regulation.

Item 357.

Requirements for

1. The Technical Unit, after approval by the Commission, shall make known through the Institute's website, which for such purposes, develops the Technical Unit, the procedure for carrying out the registration referred to in this Chapter.

Article 358.

1. Once the information and documentation are validated by the Technical Unit, the list of suppliers registered in the National Registry of Suppliers will be published on the main page of the Institute.

2. The Technical Unit shall inform the Commission on a quarterly basis of the high, low and modifications to the National Registry of Suppliers, as well as the result of the confirmations made in terms of paragraph (b), of the numeral 2, Article 261 of this Regulation.

Article 359.

location

1. Suppliers shall communicate to the Technical Unit through electronic means, changes in the tax domicile, constitutive act, legal representative or similar, within twenty working days after its completion.

Article 360.

Cancellation Causals

1. The Technical Unit shall propose to the Commission, the cancellation of the application from the National Registry of Suppliers, by:

a) Being a provider qualified by the SAT as a taxpayer with allegedly non-existent operations.

b) To be reported by the FIU, as a physical or moral person linked to operations with resources of origin illicit.

c) At the request of the provider itself.

Article 361.

of information with authorities

1. The Technical Unit shall verify that the information provided by those interested in being entered in the National Registry of Suppliers, agrees with the registered entity of the SAT.

2. The Technical Unit shall request the FIU, report if the RFCs of the natural and moral persons registered in the National Registry of Suppliers, have been reported under the status of unusual or relevant operations or if any, if any ongoing process by operations with resources of illicit origin.

Internal selection process organization sixth book

Article 362.

1. The different concepts of expenditure which may be used during the internal election of party leaders when they are organised by the Institute shall be carried out in accordance with the prerogatives of the party concerned and its determination, registration and verification shall be done in accordance with the provisions of this Regulation.

Article 363.

Report to which you

1. The expenditure to be budgeted, contracted and eroded by the Institute shall be recorded in the annual report for the financial year concerned, and the party shall record and verify the expenditure directly incurred by the Institute. activity.

Article 364.

Requirements for checking expenses

1. The requirements for expense checking are as follows:

a) Make payments to suppliers or providers of goods and services by checking or transferring a bank account.

b) It is prohibited to make payments through cash, cash cheque or a person other than the supplier or supplier of the or service, with the exception of expenses paid for concepts of land transport, food or other minor expenditure directly linked to the organisation of the internal race.

c) The supporting documentation issued by the provider or service provider must be in original, in the name of the party and comply with all requirements requiring the applicable tax provisions.

d) All payments to suppliers or service providers exceeding the amount equivalent to 90 days minimum wage shall be required be effected by electronic transfer or by name and with the caption 'FOR PAYMENT TO THE BENEFICIARY'.

e) All discharges must be checked through documentation that complies with tax requirements or in the case of minor expenses through the proof of land transportation, feeding and related to the logistics of the organization of internal contests.

Article 365.

documentation

1. The requirements of the documentation are generally the following:

a) The name, denomination, or social reason of the issuer.

(b) Tax domicile. If you have more than one local or establishment, the address of the premises or establishment in which the vouchers are issued should be noted.

c) The key of the RFC from whom you issue them.

d) Contain the portfolio number assigned by the SAT.

e) Place and date of issue.

f) The person's RFC Key in favor of who is issued.

g) Certification date and time.

h) Serial number of the digital certificate of the SAT with which the sealing was performed.

i) Digital Seal of the SAT.

j) Quantity and class of merchandise that they love.

Article 366.

expenses

1. For the verification of minor expenses for land transportation, food and those linked to the logistics of the internal contests organization will be used the Format of "Expense Receipt", which is of exclusive use of the Institute.

Article 367.

Formats for

1. For the integration and verification of the expenses that are the object of the previous article, the Format of "Relationship of Minor Expenses for Land Transportation, Food and Linked to the Logistics of the Organization of Internal Contests" will be used, which is exclusively used by the Institute.

Article 368.

Integration of files

1. The Executive Management Directorate shall integrate the supplier files as follows:

(a) In the case of transactions with suppliers and service providers that exceed five thousand days minimum wage, a relationship shall be made in a spreadsheet, in printed form and in magnetic medium, which shall include the name or social name, RFC, complete address, telephone number, the amounts of the operations carried out, the goods or services obtained and the name of the representatives or proxies legal, if any.

b) The file shall contain: copy of document issued by the SAT on which the RFC is recorded and copy of the minutes constitutive in the case of a moral person, who has the stamp and the record of registration in the Public Registry of Property and Commerce.

Article 369.

Services

1. The Institute on behalf of the Political Party may be able to make resources for Personal Services through the hiring of Assimilable Fees to Salaries and Professional Fees.

Article 370.

Requirements for checking personal services

1. For the verification of expenses related to Assimilable Fees to Salaries will be used:

(a) Follites of the political party with the totality of the identification data, duly signed by who authorizes and complies with the applicable tax provisions. The identification data of the service provider shall include: name, paternal surname, maternal surname, post, monthly payment amount and period.

(b) Contract in which the obligations and rights of both parties are clearly established, the object of the contract, time, type and conditions of the contract, amount contracted, forms of payment, penalties and all other conditions to which it is committed. In addition, you must attach simple copy of the credential to vote or other official identification.

2. Payments for this concept must be made by checking or transferring a bank account.

3. For the verification of expenses related to Professional Fees, the supporting documentation issued by the service provider, which must be stated in original, in the name of the party and comply with all the requirements required by the applicable tax provisions.

Item 371.

expense

1. Lower costs for land transportation, food, rural, cellular or satellite telephone expenses and those of a similar nature linked to the logistics of organizing electoral contests may be paid or reimbursed. in cash.

Article 372.

Expenses that can be

1. In an enunciative, more non-limiting manner, the expenses that can be checked through the Receipts of Minor Expenses are listed:

a) Bus tickets.

b) Taxi service.

c) Gasoline.

d) Toll booths.

e) Food, except for alcoholic beverages.

f) Hosting.

g) Telephony, which may be cellular, rural or satellite.

h) Others of a similar nature.

2. Receipts to be issued for the expenses referred to in the previous Article shall be checked in the format specified in the Regulation.

Article 373.

and Supplies expense check or Institutional and Policy Propaganda

1. Materials and Supplies expenses or Institutional and Policy Propaganda should be reported with:

a) Invoices issued by suppliers or service providers.

(b) Contract in which the obligations and rights of both parties are clearly established, the subject matter of the contract, time, type and conditions of the same, contracted amount, forms of payment, penalties and all other conditions to which it is committed.

c) For the purposes of electoral propaganda and/or utilitarian propaganda that exceed the ceiling of the five hundred days minimum wage, must register and control through the "Expense for Killing" account, carrying a physical check of kardex, entry notes and warehouse exit.

(d) The samples corresponding to the goods and services purchased.

2. Payments to suppliers or suppliers of goods must be made by cheque or transfer of a bank account, with the exception of costs for food or other minor expenditure directly linked to the organisation of the internal contention.

Article 374.

Services Expense

1. General Services expenses must be reported with:

(a) Invoices issued by service providers or providers.

(b) Contract in which the obligations and rights of both parties are clearly established, the subject matter of the contract, time, type and conditions of the same, contracted amount, forms of payment, penalties and all other conditions to which it is committed.

c) The samples corresponding to the goods and services purchased.

2. Payments shall be made by cheque or transfer of a bank account, with the exception of costs for land transport or other minor expenses directly linked to the organisation of internal contention.

Article 375.

propaganda expenses in newspapers, magazines, and other print media

1. Propaganda expenses in newspapers, magazines and other print media should be reported with:

(a) Invoices issued by service providers or providers.

(b) Contract in which the obligations and rights of both parties are clearly established, the subject matter of the contract, time, type and conditions of the same, contracted amount, forms of payment, penalties and all other conditions to which it is committed.

c) A relationship of each of the inserts that you love the invoice, the publication dates, the size of each insert, the value unit and the name of the candidate benefiting from each of them.

(d) The full page of the original copy of the publications to contain the legend "paid insert", followed by the name of the person responsible for the payment.

2. Payments made for these concepts must be made by checking or transferring a bank account.

Item 376.

for TV and Radio Spots Production Expenses

1. The costs of producing radio and television spots must be reported with:

(a) Bills issued by suppliers or service providers.

(b) Contract in which the obligations and rights of both parties are clearly established, the subject matter of the contract, time, type and conditions of the same, contracted amount, forms of payment, penalties and all other conditions to which it is committed.

(c) a pilot programme, in which the quality of the content as well as a budget or contribution of the services to be verified contract.

d) A progress report on the production of spots.

e) Samples of the various versions of promotional on radio and television.

2. Payments made for these concepts must be made by checking or transferring a bank account.

Article 377.

for propaganda expenses on bardas

1. The propaganda expenses in the bardas should be reported with:

a) Invoices issued by suppliers or service providers.

(b) Contract in which the obligations and rights of both parties are established, the subject matter of the contract, time, type and conditions of the same amount, amount contracted, forms of payment, penalties and all other conditions to which it is committed.

c) Relationship detailing the exact location and measurements of the bardas used, specifying the data for the authorization for their fixation on private property or common places of use, the description of the costs, the details of the materials and manpower used, the identification of the candidates.

d) Photographs of the advertising used in bars.

2. Payments made for these concepts must be made by checking or transferring a bank account.

Article 378.

for propaganda spending on spectacular public-road

1. Propaganda expenses on spectacular public roads should be reported with:

a) Invoices issued by suppliers or service providers.

(b) Contract in which the obligations and rights of both parties are established, the subject matter of the contract, time, type and conditions of the same amount, amount contracted, forms of payment, penalties and all other conditions to which it is committed.

c) Magnetic and printed media a summary with the information of the sheets memberated in electronic spreadsheet.

d) Membreted sheets containing: the name of the party you hire, name of the candidate appearing in each spectacular, number of the spectacular, the unit value of each spectacular, the VAT, the period of permanence of each spectacular rented and placed, the exact location of each spectacular, the federative entity where they were rented and placed the spectacular, the measures of each spectacular and the detail of the content of each spectacular.

e) Photographs of the spectacular announcements, identifying their location.

2. Payments made for these purposes must be made by checking or transferring a bank account.

Item 379.

propaganda expense

1. Internet propaganda expenses should be reported with:

a) Invoices issued by suppliers or service providers.

(b) Contract in which the obligations and rights of both parties are clearly established, the subject matter of the contract, time, type and conditions of the same, contracted amount, forms of payment, penalties and all other conditions to which it is committed.

c) Relation, printed and in magnetic media detailing the company with which the placement was contracted, the dates on which it was placed the propaganda, the electronic addresses and the domains in which the propaganda was placed, the unit value of each type of propaganda contracted, as well as the Value Added Tax of each of them, the candidate, and the campaign benefited with the propaganda placed.

d) Samples of the material and the content of the propaganda.

2. Payments made for these purposes must be made by checking or transferring a bank account.

Item 380.

asset acquisition expense

1. The charges for the acquisition of fixed assets shall be reported with:

(a) Invoices issued by service providers or providers.

b) Fixed asset relationship to contain: Account type, date of acquisition, description of the asset, amount, physical location with full address and stub, indicating the name of the person responsible.

2. Payments made for these purposes must be made by checking or transferring a bank account.

Seventh book of political party liquidation

Title I Appointment of the Financial Controller

Article 381.

1. Where any of the causes of loss or cancellation of registration as provided for in Article 94 of the Law of Parties are updated, the Commission shall immediately appoint a financial controller, who shall be responsible for the party's assets. policy in liquidation.

2. If once the means of impeachment submitted by the political party against the loss or cancellation of its registration have been resolved, the Electoral Tribunal concludes that the determination of the respective authority, the party, is not appropriate. The Commission may resume its normal operations in respect of the administration and management of its assets. In any event, the financial controller shall report to the financial officer of the political party on the financial statement and the acts which have been carried out during that period. In this case, the financial controller shall receive the proportional payment of his fees for the period of his duties.

Chapter 1 Insaculation Procedure

Item 382.

insaculation

1. The financial controller shall be designated by the list of specialists in commercial competitions with national jurisdiction and shall be registered as the Federal Institute of Specialist Concourse Specialists IFECOM publishes on the Internet. shall be subject to the consideration of political parties and validated by the Commission in the month of February of each year and shall be published in the Official Journal.

2. The notification that the process of insaculation is to be carried out to the Representative of the political parties with local registration that have lost their registration, will be done in a personal way through the Local Public Body that corresponds.

3. The procedure for insaculation shall be carried out by the Commission, in the ordinary or extraordinary session which for such purposes is called, in the presence of the representative to the General Council or the corresponding Local Public Body, of the party or political parties that have lost or have been cancelled their registration.

4. To this diligence the other Electoral Advisers, the Legislative Branch members and representatives of other political parties accredited to the Institute who wish to do so may attend, for which they will be communicated with at least twenty-four hours in advance, the date, time, and place of the event.

5. During the session of the Commission, the procedure for insaculation will be developed as follows:

a) On the date and time indicated, the President of the Commission, will introduce in a transparent ballot box, cards with the names contents of the list of experts from the IFECOM. All cards must have the same characteristics of size and type of paper and may be signed by the representative of the political party subject to the settlement procedure. Upon incorporation into the ballot box, the President of the Commission shall introduce each card into separate envelopes which shall close and seal so that the name of the specialist cannot be visible.

b) Subsequently, the member of the Commission appointed by the President, shall draw an envelope from the ballot box and read in voice high the name that appears in it.

c) The President of the Commission shall immediately inform the specialist of his appointment by the most expeditious route, independently of immediately notifying in writing such an appointment. If within 24 hours the specialist shall not inform the Commission of the acceptance of the charge by any means, it shall be as if it has not been accepted.

d) The relevant minutes to be signed by the President and members of the Member State shall be drawn up for this diligence. Commission, as well as by the party representative or political parties subject to the winding-up proceedings.

6. If the appointed financial controller does not accept the appointment, the Commission shall designate, in strict order of appearance, the following on the list of specialists of the person who has been employed. In the event that none of the list is accepted, the SAE shall be appointed to assume the functions of the controller with all the privileges, powers and responsibilities of the SAE.

Chapter 2 Controller Remuneration

Item 383.

to the liquidator

1. The financial controller shall be entitled to remuneration or payment of fees for his or her work, which shall be determined by the Commission with the support of the Technical Unit and the Executive Board of Directors for its definition and implementation. In order to comply with this obligation, the Institute shall include in the relevant draft budget a consignment covering the payment of the professional services of at least two financial controllers.

2. In the case of the loss or cancellation of the political party's registration, the Commission shall, through its President, agree with the Executive Directorate of Administration the form, terms and conditions in which the services of the political party will be remunerated. during the winding-up procedure provided for in the Regulation. The funds allocated for the payment of the remuneration of the financial controller shall be included in the political party's debits, in such a way that, if the recovery is feasible, they shall be reintegrated into the Federation or the Treasury of the the appropriate federative entity.

3. During the prevention period, where the loss of registration of the political party concerned is not yet notified, the remuneration or payment of the financial controller's fees shall be covered by the Institute.

Chapter 3 Principles governing the intervention of the controller

Article 384.

Interventor

1. In the performance of its function, the controller shall:

a) Exercise and diligently exercise the functions legally mandated.

b) Monitor, monitor, and respond to the correct performance of people who assist in the performance of their duties.

c) To render to the Commission the reports it determines.

(d) Refuse to disclose or use in his or her own benefit the information obtained in the exercise of his or her duties.

e) Manage the political party's assets in liquidation as efficiently as possible, avoiding any impairment in their value, both at the time of settlement and during the time when the goods, rights and obligations are under their responsibility.

f) Comply with the other obligations that other laws and regulations determine.

2. The financial controller shall be liable for any impairment, damage or damage caused by his negligence or malice, his own or his auxiliaries, to the assets of the political party in liquidation, irrespective of other responsibilities in which he may incur and its repair shall be required in the terms of the applicable regulations.

3. In the event of non-compliance with these obligations, the Commission may revoke the appointment of the financial controller and designate another to continue the winding-up proceedings.

4. In this case, the procedure referred to in Article 382 (5) of the Regulation shall be followed.

Title II Of The Prevention Period

Chapter 1 Prevention Period

Article 385.

Procedures to develop during the prevention

1. The political party which is located in one of the cases provided for in Article 94 of the Law of Parties, shall enter a period of prevention, understood from the fact that, from the computes to be carried out by the district councils of the Institute, It follows that a national or local political party did not obtain three percent of the vote referred to in the aforementioned article and until, if appropriate, the Electoral Tribunal confirms the declaration of loss of registration issued by the Executive General Meeting.

2. During the prevention period, the Commission may establish the necessary forecasts to safeguard the resources of the political party and public order interests, as well as the rights of third parties.

3. During the prevention period, the party will only be able to pay expenses related to payroll and taxes, so it will have to suspend any payment to suppliers or service providers, in the same way contracts, commitments, orders, acquisitions or obligations held, acquired or performed during the prevention period.

4. If, as a result of the computations carried out by the Institute in federal and of the local law, it is clear that a political party did not obtain three percent of the vote referred to in the number one of the This article, or any other of the cases for which a local party loses its registration, the Local Public Body that corresponds, shall immediately inform the Executive Secretary in order to initiate the procedures of corresponding settlement.

Chapter 2 Prevention Rules

Article 386.

1. The prevention period will be subject to the following rules:

a) Leaders, candidates, administrators and legal representatives will be responsible for complying with the following obligations:

I.         Suspend payments from previously due obligations.

II.        Refrain from alienating political party assets.

III.       Refrain from making transfers of resources or values in favor of its leaders, militants, sympathizers or any other third party. The above irrespective of the fact that the Commission determines precautionary measures of a similar nature to those obligations.

IV.      Formally deliver to the financial controller, through Acta Delivery-Reception, the political party's patrimony for settlement purposes, describing in detail the existing assets and liabilities, as well as the contingencies for which it is knowledge to date of the same.

V.       The others laid down by the Regulation.

b) The political party concerned may carry out only those operations which, subject to the authorization of the The financial controller is essential for its regular maintenance.

2. The payments referred to in paragraph 3 of the previous Article may be made by the administrators of the political parties without the need for the authorization of the financial controller.

Title III of the settlement procedure

Chapter 1 Settlement Notice

Article 387.

the

1. The settlement procedure formally begins when the financial controller issues the settlement notice referred to in Article 97 (1) (d) (d) of the Law of Parties.

Chapter 2 Requirements for opening and operating

Article 388.

Of Bank

1. Once the General Board issues the declaration of loss of registration or the General Council approves the loss or cancellation of registration, or in case of impeachment, the Electoral Tribunal resolves the declaration of loss of registration or cancellation, the financial controller must open at least one bank account in the name of the political party, followed by the words "in the process of settlement".

2. The financial officer of the political party in liquidation or its equivalent, shall transfer at the same time as the financial controller notifies him of the existence of the bank account, all the available resources of the party political in liquidation. The finance officer of the political party in liquidation will be responsible for the non-transferred resources.

3. Bank accounts must be opened in the name of the party followed by the name "In liquidation".

4. Bank accounts shall comply with the provisions of Articles 54 and 102 of the Regulation.

5. The bank account opened by the financial controller for the administration of the remaining resources for the settlement process shall not be subject to the freezing of the legal personality of the political party in liquidation.

Chapter 3 Public prerogatives of the fiscal year in which the record is lost or cancelled

Article 389.

Public prerogatives

1. The public prerogatives corresponding to the fiscal year in which the party's liquidation occurs, counted from the immediate month after which the resolution of loss or cancellation of registration is signed, must be delivered by the Institute to the financial controller, in order to have sufficient resources for an orderly liquidation.

2. In the case of the settlement of political parties with local registration, the Local Public Bodies shall provide to the financial controller the prerogatives corresponding to the immediate month after which the resolution of loss or cancellation is signed. for the registration and until the month of December of the financial year in question.

Chapter 4 Physical taking of inventory

Article 390.

Inventory of goods

1. An inventory of the assets of the political party shall be carried out by the financial controller, in accordance with the rules of inventory, registration and accounting as laid down in Article 72 of the Regulation. The inventory shall take into account what was reported in the previous year, as well as the acquisitions of the current financial year.

2. Within an unextended period of 30 calendar days following the acceptance of his appointment, the financial controller shall submit to the Commission a report, stating all the assets and liabilities of the political party in question. settlement, including a statement of accounts receivable in which the name of each debtor is indicated and the amount of each debit. It shall also present a balance of the accounts payable, indicating the name of each creditor, the corresponding amount and the date of payment, as well as an updated relationship of all the goods of the political party concerned.

3. In addition to the above mentioned, it will have to determine the labor and tax obligations at the Federal, State and Municipal level, identifying the employees with name, paternal surname, maternal surname, RFC, CURP, work center, salary, date of recruitment and name of the immediate boss. In the same way you will have to integrate the taxes to be paid, describing tax type, date of retention, amount and federal entity in which you retained, if applicable.

4. They shall be considered as political party workers, those citizens who are reported as such to the Institute or to the Local Public Body, in the annual reports of the exercises prior to that of the loss or cancellation of the registration. Citizens who consider that they must be included in the list of workers, but do not have the recognition of the party in liquidation, must assert their rights before the competent authorities, to the effect that, by means of a work award, the interventor includes them in the list of workers to safeguard their rights.

Chapter 5 Interventor Faculties

Item 391.

Interventor Faculties

1. Once the financial controller has accepted and protested his appointment, he and his auxiliaries shall present themselves at the premises of the National Executive Committee of the political party or its equivalent, or at the premises of the party responsible for finance, to meet with those responsible for that body and to assume the duties entrusted to it in the Law of Parties and the Rules of Procedure.

2. From its designation, the financial controller shall have all the powers for administrative and domain acts on the set of assets and assets of the political party in liquidation, in accordance with Article 97, numeral 1, c) of the Law of Parties. All expenditure and operations to be carried out shall be authorised and paid by the financial controller. They shall not be taxed, taxed, donated, or in any way affected by the assets which are part of the assets in liquidation of the political party, until the liquidation process is completed.

3. The financial controller and his auxiliaries shall have access to the books of accounts, records and balances of verification of the political party in liquidation, as well as to any other document or electronic means of storage of data that is useful to them. to carry out their duties. They may also carry out direct checks on goods and operations.

4. For the performance of his duties, the financial controller shall be supported by the Commission, the Technical Unit, the Local and District Executive Boards and, where appropriate, the Local Public Bodies.

5. The Institute or Local Public Bodies shall make available to the financial controller, if so requested, offices for the reception, keeping and custody of assets and documentation related to the settlement, as well as for attending to the common creditors and, in general, authorities and citizens affected by the settlement process of the political party.

6. The financial controller shall inform the Commission of any irregularities in the performance of his duties in a monthly manner.

Chapter 6 Settlement procedure

Article 392.

rules of the settlement

1. The political party which has lost or has been cancelled its registration, will be wound up and will lose its capacity to comply with its constitutional and legal purposes; only subsidiary with legal personality for the fulfillment of the the contractual obligations it has obtained until the date on which the decision approving the loss of registration is signed. For electoral purposes, the obligations to be fulfilled by the financial controller in the name of the political party are as follows:

(a) The presentation of the quarterly, annual, pre-campaign and campaign reports referred to in Article 199 number 1, point (d) of the Law of Institutions and 77, 78 and 79 of the Law of Parties.

b) the payment of the penalties to which, where appropriate, a creditor has been made before the loss of the registration, in accordance with What is available to the respective resolutions adopted by the General Council.

c) Other acquired during registration as a political party.

Article 393.

party obligations in liquidation

1. From the moment you have lost your registration, no political party can carry out activities other than those strictly indispensable to collect your accounts and make your assets liquid through the financial controller. their obligations.

2. Candidates and leaders who, by reason of their activities, are required to provide data and documents, shall be obliged to cooperate with the financial controller, their auxiliaries, as well as with the electoral authority in accordance with the provisions of Article 96, Number 2 of the Law of Parties; non-compliances may be sanctioned in terms of the provisions of article 10 of the Law of Institutions on Electoral Crimes. If they object or impede the exercise of the powers of the financial controller, the President of the General Council may, at the request of the latter, request the assistance of the public force.

3. The financial officer of the political party in liquidation shall submit to the financial controller a report on the inventory of assets and resources which make up the assets of the political party, in accordance with Article 72 of the Rules of Procedure, 15 days after the date on which the resolution of loss of registration has been signed. This presentation shall be accompanied by a detailed record signed by those present.

4. Also, once the resources have been transferred to the bank account of the party in liquidation, the finance officer will carry out the necessary formalities for the cancellation of the bank accounts that he has been using.

5. The candidates, candidates and leaders of the political parties in liquidation, shall respond to requests for information on the audit, until the conclusion of the winding-up procedure.

Chapter 7 Execution of settlement

Item 394.

the

1. The disposal of the goods and rights of the political party in liquidation shall be made in national currency, in accordance with the value of the value determined by the financial controller or, where appropriate, the value of the performance.

2. In order to carry out the goods, the financial controller shall determine the market value of the goods and shall be assisted by valuers.

3. In order to make the goods liquid, the sale shall be carried out at three stages; during the first period the goods shall be offered at the price of the guarantee; during the second stage, the remaining goods shall be offered at the market value on the basis of the price of the goods and, during the third stage will be offered at the value of the auction. Each stage shall be of no less than 15 calendar days.

4. The financial controller shall require that the payment to be made by any person for the settlement of debits, as well as the goods or rights to be sold, is deposited in the open bank account referred to in Article 388 in relation to the bank account of 54 of the This Regulation.

5. When the amount of the payment is greater than ninety days of minimum wage, it must be done by cheque of the personal account of the person making the payment or deposit or through bank transfer. In the accounting policy, the voucher must be attached with the name of the depositor.

6. In any event, the financial controller shall keep the original deposit sheet for the purposes of verification of payment and shall bear a list of the assets settled. Cash income shall be related and supported with the corresponding original documentation. Also, all discharges must be related and supported with the corresponding original documentation in terms of the Fiscalization Regulation.

7. The financial controller, the valuers, auxiliaries, leaders, party workers in liquidation or any other person who has been granted access to information relating to the assets of the political party in liquidation, in liquidation, No case may be, by itself or by person, the acquirers of the goods that are intended to make liquids.

8. Any act or alienation that is carried out in contravention of the provisions of the preceding number shall be null and void.

Article 395.

Order and Prelation of

1. In order to determine the order and the ranking of the claims, the financial controller shall cover the obligations which the law determines for the protection and benefit of the workers of the political party in liquidation. (a) the tax liability of the Member State concerned shall be paid for the administrative penalties imposed by the Institute; if, once the above obligations have been fulfilled, other resources are available, other commitments entered into and duly documented with suppliers and creditors; applying the relevant laws accordingly.

2. The procedure to recognize and locate the various creditors of the political party will be done as follows:

a) The financial controller shall draw up a list of appropriations from the political party in liquidation on the basis of the (a) the accounting officer of the political institute, the other documents permitting the determination of his liability and applications for recognition of claims.

b) Once the list of creditors has been drawn up, the financial controller must publish it in the Official Journal, with the (a) the purpose of which persons who consider that they are entitled to them and who have not been included in that list, go to the financial controller to apply for the recognition of credit within 30 working days from the date of entry into force of the respective publication.

c) Credit recognition requests shall contain the following:

I.         Full name, signature and domicile of the creditor.

II.        The amount of the credit.

III.       The terms and conditions of the credit, including the type of document certifying it in original or certified copy.

IV.      Data identifying, where appropriate, any administrative, labour, or judicial proceedings which have been initiated and which relate to the credit in question.

d) If the documents are not available, they must indicate where they are and demonstrate that you started the process to obtain it.

e) After the period laid down in subparagraph (b), the financial controller shall publish in the Official Journal a new list containing the recognition, amount, graduation and ranking of the appropriations, as set out in the terms of the Regulation.

Article 396.

1. If there is a final positive resource balance, you must adjust to the following:

(a) In the case of balances in bank accounts and cash resources, the financial controller shall issue cheques in favour of Institute or Local Public Bodies, as appropriate. The resources shall be transferred to the Treasury of the Federation or to the treasury of the relevant federal entity.

b) In the case of movable and immovable property, the financial controller shall carry out the necessary formalities to transfer the property of the same to the Institute, with the sole purpose of the goods being transferred to the SAE, so that it determines the final destination of the same based on the Federal Law for the Administration and Disposal of Goods of the Sector Public.

Chapter 8 Monitoring

Item 397.

1. The Commission, with the support of the Technical Unit, shall serve as supervisor and shall be responsible for monitoring the action of the financial controller.

2. The Commission and the Technical Unit shall, irrespective of the powers laid down in the Law and the applicable regulations, have the following:

a) Request to the financial controller documents or any other means of storage of political party data in settlement.

b) Request the financial controller to provide written information on the issues relating to his/her performance.

c) In case of any situation arising under the winding-up proceedings, It shall involve or be liable to involve infringement of orders outside the competence of the Commission, the Commission shall request the Executive Secretary of the Institute to give a party to the competent authorities.

3. The Technical Unit shall, through the Commission, report on a semi-annual basis to the General Council on the situation of the settlement processes of the political parties in liquidation.

Article 398.

Reports

1. In accordance with Article 97, numeral 1, point (d), part V of the Law of Parties, no later than 30 calendar days after which one of the cases described in the aforementioned article is configured, the financial controller shall submit to the General Council, for approval, a report containing the balance of remaining assets and resources. Once the report has been approved, the financial controller shall order the necessary requirements to cover the obligations laid down in the order of precedence.

2. After the financial controller completes the operations relating to the remainders, he shall submit to the Commission a final report, on the closing of the procedure for the liquidation of the relevant political party, in which the operations shall be detailed performed, the relevant circumstances of the process and the final destination of the balances. The report will also contain the following:

(a) A ratio of the income obtained from the sale of goods, which shall contain the description of the goods sold, the amount of the sale, as well as the name, phone, voter key, RFC and tax domicile of the person who acquired the property.

(b) A relationship of the receivables, which must contain the name, telephone, voter key, RFC and the tax domicile of the debtors of the political party in liquidation, as well as the amount and form in which the debits were paid.

c) A ratio of the accounts paid during the settlement procedure, which shall contain the name, address, telephone and voter key, or if applicable, the RFC and tax domicile of the creditors of the relevant political party, as well as the amount and manner in which the payments were made.

d) Where applicable, a ratio of outstanding debts, non-settled assets and unrealized charges.

3. The report shall be submitted to the Commission for referral to the General Council and published in the Official Journal.

Book Eighth Settlement of Civil Associations for Independent

Article 399.

Liquidation of Civil Associations

1. Once the dissolution of the Civil Association has been decreed, the Assembly shall appoint one or more liquidators from among the members, who shall, in order to liquidate the latter, enjoy the most extensive powers, subject to the agreements established in the Corresponding assembly.

2. In the event that the Civil Association does not have public financing in its assets, the liquidator or liquidators, if any, must first cover the debts owed to the employees who, if any, have contracted, the derivatives of the fines to which it has been made, and with suppliers and subsequently to apply refunds to the associated natural persons, in accordance with the percentages of those fines, in accordance with the applicable regulations.

3. Once the debts are covered with the employees who, if any, have contracted, those resulting from the fines to which the creditor has been made and those incurred by suppliers, if any remaining assets or resources remain, shall be reintegrate into the Institute.

4. The assets acquired and, where applicable, the remaining assets must be returned to the Federation when they have been acquired with federal resources or the Treasury of the federal entity in the case of assets acquired with local resources. compliance with the requirements set out in the following Articles.

Article 400.

Restitution the Independent Candidate

1. The bank account opened to receive public and private financing, may not be cancelled until the Unit issues the corresponding authorization.

2. Independent candidates who do not use all of the public funding granted to them for campaign expenses shall reintegrate the remainder to the electoral authority assigned to them.

3. If the audit procedure checks the existence of the remaining total of the financing, the following shall be observed:

(a) In the case of balances in the bank account, a cheque shall be issued in favour of the competent electoral body, which shall be delivered to the Executive Management Board, after notice to the Commission, for the sole purpose of the resources being transferred to the Federation's Treasury or its equivalent.

b) In respect of movable property, it shall carry out the necessary formalities to transfer ownership of the same to the electoral body competent, for the sole purpose that they are transferred to the SAE, to determine the final destination of the same on the basis of the Federal Law for the Administration and Disposal of Public Sector Goods.

c) In the case of local bound subjects, they will be sent to the Local Public Bodies to be transferred to the entity to manage and dispose of public sector assets where appropriate.

4. Independent candidates may incur expenses directly related to their campaign during the period that the General Council determines. After the election day, they will only be able to carry out administrative expenses, directly linked to the process of accountability.

Item 401.

Reintegrating local remnants

1. As a result of local independent candidacies, the procedure for reintegrating the remnants, with the exception of the numeral 2 of the previous article, will be carried out by the corresponding Local Public Body.

Ninth Book Of Transparency

Title I Maximum Advertising

Article 402.

Guiding Principles

1. The interpretation of the Regulation should encourage the principles of maximum advertising of records and accounting movements, as well as of hiring of services in the field.

Article 403.

Obligations of political parties

1. Political parties are obliged to comply with the provisions of the Law of Parties and the Federal Law on Transparency and Access to Government Public Information.

2. The parties must comply with the obligations that the legislation on transparency and access to information imposes on them, as well as publish the information referred to in Article 30 of the Law of Parties.

3. The Online Accounting System will allow the public consultation of the information contained, once the respective audit procedures have already been resolved.

Item 404.

Advertising

1. The disclosure of the information related to the audit procedures laid down in the Regulation shall be subject to the following rules:

a) They will be published on the Institute's website, once the General Council approves the Consolidated Opinion and the Resolution setting out the Commission's consideration, the following:

I.         The annual, pre-campaign and campaign reports, which in terms of Articles 78 and 79 of the Law of Parties, present the required subjects.

II.        The consolidated status of patrimonial status, understood as the total results of the financial statements.

III.       The list of suppliers with whom they have concluded operations exceeding the five hundred days minimum wage, which shall include costs per supplier with name, and product or service acquired.

IV.      The list of suppliers with whom they have concluded operations exceeding five thousand days of minimum wage, which shall include costs per supplier with name, and product or service acquired.

V.       The listings that include the amount, name and date of the contributions reported by political parties from their supporters and militants.

2. Regulations, agreements and other provisions of a general nature, approved by the Commission for the performance of their duties, from their date of approval.

Article 405.

a) Without prejudice to the provisions of the foregoing Article and without the request of a party, it is established that the The following information shall be made public knowledge, whether the Commission has not issued the Consolidated Opinion or the General Council has not adopted the relevant Resolution; via the Internet page of the Institute:

I.         The names of those responsible for the internal financial organs of each political party, at national, state and municipal levels, both in the ordinary and in the pre-campaign and electoral campaign.

II.        The list of social organizations that receive funding, as well as the list of their leaders.

III.       The limits that political parties would have set for the voluntary and personal quotas that candidates will be able to contribute exclusively to their campaigns, in federal and local areas.

IV.      The listing and amount of private contributions received by the obligated subjects during the ordinary period, federal and local political campaigns and campaigns

V.       The reports submitted by the required subjects, as they have been sent to the Technical Unit from their date of submission.

VI.      The result of the monitoring of spectacular, public propaganda, newspapers, magazines and other print media. This information shall be organised for periods of 30 days and only after that period, and after four additional days, shall be published.

VII.     The details of the expenses incurred by the obligated subjects and the vouchers that would have been recorded by this concept in the online accounting system.

VIII.    The detail of the prior notices of recruitment, as well as the requirements for the recruitment of parties, coalitions and candidates.

Title II Information and documentation conservation plazas

Article 406.

Plashes

1. The authority shall act diligently in the preservation of the information and documentation, taking into consideration the documentary validity of the information and documentation, which is defined as the period in which a file document maintains its values administrative, legal, tax or accounting officers, in accordance with applicable legal provisions.

2. The saving time and final destination of the information and documentation that is in the possession of the Technical Unit shall comply with the provisions of the Catalogue of Documentary Disposal of the Institute and other applicable provisions.

3. The persons bound by the Regulation shall keep the proof of their income and expenditure for a period of five years from the date on which the consolidated opinion is signed and the corresponding resolution.

4. The required subjects shall keep the samples, witnesses, or any element to check their expenditure, until the decisions of the procedures relating to the review of the relevant reports are final.

TRANSIENT

First. Local Public Bodies shall establish audit procedures in accordance with those laid down in the Regulation for the following subjects: local political groupings; observer organisations in local elections; and citizens who intend to obtain registration as a local political party.

Second. The Commission, acting on a proposal from the Technical Unit, shall make known the National List of Accounting Experts referred to in Article 26 of the Regulation within 30 days of its approval.

Third. As long as you start the online accounting system operation, the parties, coalitions, aspirants and independent candidates, must comply with the "Rules for Accounting, Accountability and Audit; as well as with the costs". which shall be considered as pre-campaigns for the 2014-2015 electoral process, which they initiate in 2014 or 2015, as identified in the General Council Agreement of the National Electoral Institute 203/2014, which was approved in an extraordinary session on 7 October 2014.

Fourth. The required subjects shall generate by their own means the reports referred to in the Regulation up to the date on which the Online Accounting System is released.

Fifth. The persons obliged to pay contributions to the date of the approval of the Regulation must enter into an agreement with the respective authorities, in order to make the corresponding payment.

Sixth. Citizens will be able to access the information contained in the Online Accounting System, once the Transparency Module has been enabled.

Seventh. The subjects required in the field of their responsibility will have a transition period of thirty days, counted from the beginning of operations of the online accounting system, for the migration of initial balances.

Eighth. The call for the registration of natural and moral persons in the National Registry of Providers referred to in Article 346 (3) shall be published in the Official Journal of the Federation within 60 calendar days following the date of approval of this Regulation.

Ninth. The natural or moral persons who, upon the entry into force of this Regulation, maintain existing contracts or commercial transactions agreed or pending payment with parties and which must be registered in the National Registry of Suppliers, they will have until 31 March 2015 to obtain their registration. Parties that maintain business relationships with natural or moral persons who have not obtained their registration on the date described above shall cancel pending operations.

Tenth. The obligated subjects will have a period of six months after the entry into force of this Regulation to perform the inventory in accordance with the requirements of this Regulation. Article 72, number 5 of the same order.

Tenth first. The General Accounting Manual, which includes the Accounting Guide and the Catalogue of Accounts, must be approved by the Commission by 20 November 2014.

Tenth Second. As long as the procedure referred to in Article 357 of this Regulation is not published, it will be the following:

Interested parties must register their application, via the Institute's website, by attaching the following documentation in electronic file in "pdf" format:

a) Name or social name, attaching birth certificate or constitutive act, as appropriate.

b) Full address and telephone number, attaching the respective vouchers.

c) RFC or High to the SHCP or Fiscal Identification Cedula, attaching any document issued by the SAT in which the RFC is observed.

d) Name of the legal representative, attaching a copy of the official identification with photograph and signature, being able to be a passport, professional card or credential to vote and copy of the power or a legal document attesting to their legal personality.

e) Simple copy of the power for administrative acts that accredit the legal personality of the legal representative of the company.

Tenth third.- In the agreements concluded by the Institute with the Local Electoral Public Bodies, it should be established that, in order to harmonize the deadlines and dates contained in local legislation, the criteria and procedures will be issued that provide certainty to the individuals who are required to comply with their obligations in terms of accountability and oversight.

Tenth fourth. The provisions to be opposed to the Fiscalisation Regulation published on 7 July 2011 shall be repealed.

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