Resolution Of 31 March 2015, Of The Presidency Of The Court Of Auditors, That The Agreement Of The Plenary, Of March 26, 2015, Approving The Instruction On The Auditing Of The Accounts Of Local Elections Is Published...

Original Language Title: Resolución de 31 de marzo de 2015, de la Presidencia del Tribunal de Cuentas, por la que se publica el Acuerdo del Pleno, de 26 de marzo de 2015, que aprueba la Instrucción relativa a la fiscalización de las contabilidades de las elecciones locales...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-3751

The heart of the Court of Auditors, at its session held on March 26, 2015, has approved this instruction that specifies the documentation that the political groups have to refer to the Court in compliance with contemplated in article 133.1 of the organic law 5/1985, of 19 June, the General Electoral regime and the different regional laws of electoral system , as well as a brief reference to them criteria that is expected to apply in It control of it accounting electoral derived of them elections that have of celebrate is the 24 of mayo of 2015, according is the publication of the same in the «newsletter official of the State».

On 24 May is scheduled the holding of municipal elections and to inter-island Canaries, in compliance with stated in organic law 5/1985 of the General Electoral regime (LOREG); elections to the assemblies of Ceuta and Melilla, in accordance with their respective statutes of autonomy; and elections to the legislative assemblies of the following autonomous communities: Aragon, Asturias, the Canary Islands, Cantabria, Castilla y León, Castilla - La Mancha, Extremadura, Illes Balears, Comunidad de Madrid, Region of Murcia, Navarra, La Rioja and Valencia.

Also, is planned it celebration of elections local, of form independent, to together General of them territories historical of Alava, Vizcaya and Guipúzcoa and to the Council General of Aran, according to is contemplates in it normative electoral specific of such institutions, as well as the choice of them members of them tips island of Mallorca, Menorca and Ibiza, according to is provides in it law organic 1 / 2007 , 28 February, reform of the Statute of autonomy of the Balearic Islands.

Given the complexity of it celebration joint of such processes, is has estimated suitable develop and publish in the «newsletter official of the State» it present instruction with the purpose of specify the scope and them requirements enforceable to it documentation accounting and supporting that has of send is to the Court of accounts in compliance of it established in the normative electoral. Also included, within it, a brief reference to the most relevant technical criteria which are estimated to be necessary to be aware of the political groups, in order to facilitate the fulfilment of the obligations laid down in the corresponding to each electoral process electoral legislation. Additionally, you can have this instruction on the web page of the Court of Auditors (www.tcu.es).

The program of audits by the Court of Auditors for the year 2015 incorporates, in compliance with current regulations, the auditing of the accounts pertaining to election campaigns that are held in the current year and which is attributed to the Court of Auditors, having been approved by the plenary session of the Tribunal, dated March 26, 2015 and in accordance with provisions of article 3(g)) of law 7/1988 of operation , the guidelines technical to which have's hold is the corresponding procedures of control.

In concrete, according to it referred in the LOREG and in the corresponding normative electoral of them communities autonomous in which is van to celebrate elections to the respective Assembly legislative, corresponds to the Court of accounts the control of them income and expenses electoral of them elections local and to them assemblies of Ceuta and Melilla, elections to the Parliament of Cantabria , elections to the Assembly of Extremadura, elections to the Parliament of La Rioja, Murcia Regional Assembly elections and elections to the Cortes de Castilla - La Mancha.

Accordingly, and in order to compliance with pronouncement about the regularity of the electoral records corresponding to these elections, the Court of Auditors shall draw up a report for the local elections and the assemblies of Ceuta and Melilla and five independent reports, one for each autonomous electoral process. In accordance with the provisions of the relevant electoral legislation, such reports shall refer, among other recipients, the Cortes Generales and the respective regional legislative assemblies.

In what refers to the control of the accounts relating to the rest of the elections, and in particular to local processes, it should be noted that the General Council of Aran and the elections to General meetings of the historical territories will be controlled by the Basque Court of public accounts and by the Audit Office of Catalonia accounts respectively. Also, control of the Island Councils of the Balearic Islands shall be carried out by the Audit Office of accounts of this autonomous community. In terms of autonomic processes, corresponds to the respective organs of external Control of the autonomous communities control of elections to the legislative assemblies of the autonomous communities of Aragon, Principado de Asturias, Canary Islands, Castile and Leon, Illes Balears, Comunidad de Madrid, Navarra and Valencia.

In accordance with the provisions in article 134.2 of the LOREG, and (c)) of article 17.1 of the organic law 8/2007, the Court of Auditors will issue a pronouncement on the regularity of the electoral accounts required to meet the objectives relating to compliance with the legislation on electoral expenditure and revenue, as well as with the applicable general rules , and to the representativeness of the accounting election yielded.

In addition, the Court of Auditors will solve propose non-award or, where applicable, as appropriate, the imposition of sanctions or the reduction of the subsidy of electoral eligibility by the political groups in the event that irregularities had appreciated in the accounting or violations of the restrictions set forth in the field of electoral expenditure and revenue. On the other hand, the result of the audit will include the Declaration of the amount of the regular expenses justified by each political party, as provided in article 134.3 from the aforementioned Act, amount which may not be exceeded by the subsidy that could arise from the election results.

1. political parties forced to surrender the electoral accounting to the Court of accounts and legal deadlines in accordance with article 133 of the LOREG and matching of regional electoral legislation, are obliged to pay to the Court of Auditors election accounting: parties, federations, coalitions or groups that have achieved the requirements for receiving grants, as a result of the electoral results.

Those parties, federations, coalitions or groups that have requested an advancement of grants as result of have them retrieved in the process electoral previous.

Political formations have to submit to the Court of Auditors, its electoral records between 100 and 125 days after the elections, so the term of accountability will cover the period from 1 to 26 September 2015.

Where a political party forward in advance electoral accounting, the date of close of business should cover minimum to August 22, 2015 in order to be able to check compliance with the limitation provided for in article 125.3 of the LOREG.

Them results provisional of them performances audit of the accounting electoral is sent, with character general, to them formations political to these can formulate allegations and send few documents deem relevant, according to it provisions in the article 44 of the law 7 / 1988, of 5 of April, of operation of the Court of accounts. The provisional results will be accompanied by corresponding annexes that will be detailed each of the operations or items posted with deficiencies in their justification, in order to facilitate their identification and formulation, where appropriate, allegations and presentation of documentation.

In particular for the local elections, by the high number of supervised training, and in particular for political formations with a reduced amount of declared expenditure, a detail of the affected operations and characteristics of deficiencies and irregularities, will be forwarded to can ask, also the appropriate claims, only those formations in whose accounting has been detected deficiencies and irregularities that might affect the amount of the grant to perceive.

2. requirements for documentation to file with the Court of Auditors 2.1 accounting documentation. In accordance with the electoral legislation applicable to each process, political formations shall submit to the Court of Auditors election accounts detailed and documented their respective incomes and electoral expenses.

In all cases, the accounting of income and expenses election must present separately for each of the electoral processes in that payer involved political formation, even when their control is attributed to a same supervisory body or subsidies are paid by the same organ.


If common electoral expenses occur, political education should be their allocation to each election according to criteria provided and reasonable processes. The Court will assess their suitability to be able to determine the amount of regular expenditure justified each of the electoral processes, as provided for in article 134 of the LOREG and matching items from the regional electoral law.

Moreover, the grant planned in them standards electoral for them costs by shipping direct and personal of propaganda and advertising electoral requires a posting differential of the rest of them expenses, so are clearly identified them split and the documentation supporting corresponding to them expenses of this nature. In this same sense, in order to facilitate checks, political training must explicitly certify the total amount of expenditure shipments declared in the accounts presented and the number of shipments made.

When the accounting is carry according to the Plan General of accounting or the Plan of accounting adapted to them formations political, those States accounting will include, as minimum, a balance of situation and a has of results. Shall also send the journal book and extract the movements registered in accounting (ledger) accounts.

In the case of political formations with a limited electoral participation and a level of reduced spending that can present difficulties to keep accounts tailored to the chart of accounts, it should be referred, at least, a detailed relationship of revenues and the electoral campaign expenses grouped by the concepts set out in article 130 of the LOREG. In addition, for each of the batches must declare its billing or payment date and if it has made through box or banks, indicating in the latter case the bank account used. To these effects, are attached models of income and expenses election for your shipping to the Court of accounts.

2.2 documentation supporting of the income. It must be provided supporting documentation of the origin of all of the resources applied to the electoral campaign, in which as a minimum, it should include: identification of the contributions private with the requirements referred to in article 126 of the LOREG (name, address and number of the identity card or passport).

Bank documentation accrediting the origin of funds obtained from ordinary party Treasury.

Policies of credit or loan operations used for the financing of the election campaign.

Documents accrediting the electoral subsidies advances received.

2.3. supporting documentation of the ordinary electoral expenses. Is sent only the justification of the annotations accounting superior to 1,000 euros. Supporting documentation of the annotations to lower amount will remain at the disposal of the Court of Auditors and will be presented in the case of being requested by the same.

2.4. supporting documentation of electoral shipping charges. When political education have eligibility for the subsidy to cover this type of expenditure, must present documentary justification of all the amounts of expenses of this nature, regardless of its amount.

2.5. documentation supporting the number of personal and direct shipments. The political formations that are entitled to receive the subsidy to cover this type of expenses must declare expressly in document separately the number of shipments made in the electoral process appropriate, reflecting its detail at the provincial level.

With regard to the justification of them shipments, is must provide the justification documentary that accredits of form reliable its realization.

Where shipments made via post or a private distribution company, presented certification issued by the respondent in the number of shipments carried out, at least at the provincial level, in every electoral process, except when the invoice issued by the company which has made shipments is expressly stated the activity and shipments made to the required level.

If the distribution is made directly with own means, responsible for each political party certify, equally level, at least, provincial, the number of shipments carried out. The training political must keep the relationship of them people that have participated in such distribution if the Court deems timely make them checks relevant that prove enough it realization effective of the activity.

For shipments to Spanish voters resident abroad, you must specifically inform the total number of shipments carried out and provide the documentation that accredits explicitly carrying out this type of shipping.

2.6 other documentation. In order to facilitate the audit performances, deemed necessary to provide backup communications made to the competent Electoral Board relating to the following: appointment of the manager responsible for the accounting of the election.

Identification of open election accounts.

Condition, where appropriate, of the credits granted electoral subsidies.

In the so-called of present is in coalition, is must send copy of the Pact of Coalition statement to the Board Electoral competent.

In addition, copy of bank statements for election accounts in credit and accounts associated with the credits granted will be forwarded.

2.7 presentation and custody of the documentation to be submitted. For the purposes of the presentation of the accounting and supporting documents mentioned above, the documentation submitted shall contain, at least, the following requirements: must be accompanied referral writing signed by the election administrator, which must be duly identified accounting and supporting documents submitted, certifying the authenticity of the copy with the original.

The accounting documentation submitted (balance sheet and income statement, if you take the chart of accounts or Accounting Plan adapted to the political groups, or relations of revenue and expenditure, in other cases) must be duly signed and sealed.

Compared to the rest of the documentation submitted, this must be duly identified in the quoted letter of remission.

Copy of supporting documentation of electoral operations, is only sent to the Court of Auditors, corresponding responsibility for custody of the corresponding original, both the financial statements and all supporting documents, to every political formation.

2.8. integration of the electoral accounting in the ordinary accounts of the political party. In General, the political groups must be integrated accounting of economic and financial operations arising from its participation in the different electoral processes in the annual accounts. In the auditing of annual accounting, the Court will examine such integration and will issue, in this regard, the corresponding statement.

2.9 obligations of entities credit and suppliers. In compliance with the provisions of article 133 of the LOREG, financial institutions shall send to the Court of Auditors information about electoral loans to political formations that they have presented to the elections, with the purpose of allowing the Court to analyse the information received and the degree of consistency with the data reflected in the accounts rendered.

In addition, and in accordance with provisions of the referred Article 133 of the LOREG, according to modification produced by the organic law 2/2011 28 January, companies that have operations of election campaign for exceeding 10,000 euros amount invoiced shall inform the Court of Auditors.

3. limits of expenses article 131.2 of the organic law 5/1985, of the General electoral regime, provides that, in the case of coincidence of two or more elections by direct universal suffrage, political formations not may be supplementary election expenditures in more 25 per 100 of the maximum allowed for elections to the Cortes Generales. Moreover, the normative electoral specific of each process electoral sets that no training political can perform expenses electoral that exceed those limits legal established in them provisions special. In addition, referred to a foreign advertising expenditure limit and a limit of expenses for advertising in periodical press and private radio stations.

Therefore, of conformity with it willing in the normative electoral and with them instructions issued by the Administration electoral and adapting them criteria followed in previous audits, is collected then them limits legal to comply by them formations political and its application to them different situations that is can present in them processes that is van to celebrate the next 24 of mayo of 2015.


3.1. maximum limit of election expenses. Given the simultaneous announcement of local elections along with elections to the legislative assemblies of certain autonomous communities, the political groups may choose to report to a single electoral process or attend various electoral processes according to the different territorial areas. En_consecuencia, for the determination of the maximum limit of expenses applicable to each of the political groups will follow the following criteria: to) political groups participating in one of the electoral process will be to celebrate: the maximum limit of election expenses will be which proceed according to the specific legislation for elections that has been filed.

(b) political groups participating in two processes of local nature: in the case of those political formations that occur in a same territory to two local elections called, shall not be deemed that there is a concurrence of processes, as recognized, inter alia, in agreements issued by the Electoral Administration on the occasion of a similar electoral processes held in previous years (agreement of the Junta Electoral Central on April 24, 1995 (, Agreement of the Álava Provincial Electoral Board of 9 June 1999 and agreement of the Central Electoral Board on March 22, 2007), which is resolved in this situation is not of application article 131.2 of the LOREG, for what shall be deemed separate spending limits applicable to each of them according to their nature.

(c) formations political that converge to several processes electoral of nature local and Autonomic: for the determination of the limit maximum of expenses is apply the article 131.2 of the LOREG, in accordance with it interpretation effected by it Board Electoral Central on the occasion of the coincidence of processes electoral similar already celebrated, and applied by the Court in procedures audit previous.

According to this interpretation, for the territorial areas in which there is concurrence, spending limits will be provided to the electoral process that is more favourable to the political formation over 25 per cent of the limit set for the elections to the Cortes Generales; for the territorial areas in which there is concurrence, spending limits will be legally provided for in the specific regulations for the elections in which the politics involved.

The Court of Auditors will verify both compliance with the maximum limit of expenses specific for each of the electoral processes in which participated each political formation, in accordance with detailed accounting differential presented to each of them, as the set limit for the case that the political training attend various electoral processes.

For the purposes of the calculation of the maximum limit of expenses, will be used population figures resulting from the revision of the Municipal register referred to on January 1, 2014, with effect from 31 December 2014, declared official by Royal Decree 1007 / 2014, 5 December.

On the other hand, the amount of the costs by direct and personal shipments of electoral propaganda which is not eligible will be computed for the purposes of compliance with the maximum limit of expenses.

3.2. exterior advertising expenditure limit. Article 55.3 of the LOREG according to modification produced by the organic law 2/2011 28 January, establishes, with regard to expenditure of outdoor advertising, that none of the political formations that have attended the municipal elections can exceed 20% of the maximum limit of expenses.

This same limitation is applicable in elections to the Legislative Assembly of the community of Madrid, in accordance with article 21.4 of law 11/1986, of December 16, election of the community of Madrid, according to the wording given by the law 5/1995 of 28 March.

For formations political that have participated both in them elections municipal as in them elections to the Assembly Legislative of the community of Madrid, its analysis is made both for each process electoral as of form joint, to the be such limitation of application in both processes.

3.3 limitation of expenses for advertising in periodical press and private radio stations. With regard to the cost of advertising in periodical press and private radio stations, political formations that have attended local elections may not exceed 20% of the maximum limit of expenditure, in accordance with the obligation established in article 58 of the LOREG. This limitation is applicable also to the autonomous elections, in accordance with the first additional provision of the LOREG. For these purposes, shall be deemed costs of advertising in press any in this way regardless of the support that has been carried out.

In the case of political formations that are local elections and regional elections, and obliged to submit election accounts to the corresponding external Control Authority, analysis shall be carried out for each individual process both jointly, given its application to various elections.

4 proposals of the Court of Auditors in relation to the grant to perceive by the political groups in accordance with that contemplated in the electoral law, the State or the autonomous communities will funded electoral expenses, in accordance with the rules laid down in the specific regulations. However, in any case the subsidy corresponding to each political party may exceed the number of declared election expenses justified by the Court of Auditors in the exercise of its supervisory function, regardless of the amount resulting from applying the above rules.

On the other hand, in accordance with the provisions in article 134.2 of the LOREG, and article 17 of the organic law 8/2007, in the case that irregularities in the electoral accounts submitted by the political groups or violations of the restrictions set forth in the field of electoral expenditure and revenue, to appreciate the Court of Auditors may propose the non-Award and , where applicable, as appropriate, the initiation of the disciplinary procedure or the reduction of the public subsidy to perceive by the political party concerned. When it is exceeds any of the limits of election expenses will be express constancy, on the results of the audit. In addition, when not any proposal, shall be recorded express of such circumstances in the results of inspection.

The proposal of not awarding will be formulated, initially, for the political groups that do not comply with the obligation provided for in the electoral law presented to the Court a detailed and documented their respective incomes and electoral expenditure accounting.

The initiation of the disciplinary procedure, in accordance with the typification of the infringements established in article 17 of the organic law 8/2007, shall be based on the overcoming of any of the thresholds applicable to it in relation to the maximum amount of expenses of outdoor advertising or advertising in periodical press and on private radio stations.

The proposal for reduction of the subsidy eligibility shall be based on the overcoming of the legally established limits on the contributions private persons or legal entities; in the absence of irrefutable justification of the source of funds used in the election campaign and, in General, in the realization of expenses not authorized by the existing electoral legislation, especially the caused by the hiring of advertising space in television stations private (art. 60 of the LOREG, amended by organic law 2/2011) television stations or stations broadcasting in municipal ownership (organic law 10/1991) local terrestrial waves (organic law 14/1995).

Madrid, March 31, 2015.-the President of the Court of Auditors, Ramón Álvarez de Miranda García.

Models summary of revenue and electoral expenditure for submission to the Court of Auditors by the formations of less implementation model 1: overview by concepts of total election expenditures and revenues.

Model 2: Breakdown of electoral income concepts.

Model 3: Breakdown of the concepts of electoral spending.

Here are several images in the original. See the document PDF official and authentic.