📋 Tender Overview
The National Office of Electoral Processes (ONPE) concluded the verification and control of direct public financing (FPD) executed by 10 political parties between January 1 and June 30, 2024, which is why the electoral body has begun to publish the respective technical reports on the Claridad portal.
During the verification process, carried out in compliance with the provisions of the Law of Political Organizations (LOP), the ONPE auditors reviewed the minute books of the party bodies, the manual of internal procedures and/or internal policies and the plan and budget approved for the execution of direct public financing 2024.
They also examined the requirements, quotes, payment vouchers, conformity of services, contracts with third parties, current rental contracts, payment forms, payment slips and other documents that support the expenses for ordinary operations and training, capacity building and research activities, in accordance with the rules established in the LOP.
The monthly declarations (PDT PLAME) were also subject to verification, as well as accounting books: purchase register, sales register, daily book, general ledger, inventory and balance book, fixed assets book and cash book. In addition, the documentation supporting the statements was requested, which includes the bank book, bank statements and bank reconciliations, as well as the list of checkbooks and chequebooks used in the mentioned period.
For a detailed control, the file with the support of the expenses incurred was requested, including petty cash expenses. Other documents reviewed were the cash audits made, the last inventory of fixed assets, which includes the acquisitions with the FPD, the analysis of deliveries to be rendered and other accounts, as appropriate.
All technical reports contain conclusions and recommendations for each political organization. In general terms, the ONPE has identified expenses that have not been properly supported, in accordance with the provisions of the LOP and the Regulation of Financing of Supervision of Party Funds and its amendments.
Likewise, the electoral body has detected some observations that could result in alleged violations that would merit the initiation of the administrative sanctioning procedure for the use of direct public financing for purposes other than those indicated in article 29 of the LOP.
