Portugal - 2011 Party Finance Law

Title Examination by the Constitutional Court
Chapter CHAPTER IV. Examination and inspection
Article

23

1 - The annual accounts of political parties and accounts of electoral campaigns are to be examined by the Constitutional Court, which shall rule on their legality and regularity.

2 - The rulings of the Constitutional Court in respect of the accounts referred to in the preceding paragraph, and the respective accounts with revenues and expenses properly specified will be published, free of charge, in 2J series of the Diário da República (Official Journal) and will be made available on the official website of the Constitutional Court.

3 - For the purposes of this Article, the Constitutional Court may requisition or second qualified technicians from any public service or employ, under contract, the services of an audit company or auditor to conduct examinations or audits.

4 - The contracts referred to above may be awarded directly and their application will depend solely upon their approval by the Court.

5 - Without prejudice to the provisions of paragraph 3, the Constitutional Court may also come to be endowed with the technical and human resources necessary to carry out the own functions which they are charged.

Categories - External oversight (Public access)
- External oversight (Subject of monitoring)
- External oversight (Type of authority)
- Party finance (Report and disclosure)
Source http://www.parlamento.pt/Legislacao/Documents/Legislacao_Anotada/FinanciamentoPartidosPoliticosCampanhasEleitorais_Anotado.pdf