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1 - The Entidade das Contas e Financiamentos Políticos (Supervising Body of Political Party Accounting and Funding) is an independent body which works with the Constitutional Court, providing it with technical assistance in the examination and auditing of the accounts of political parties and election campaigns.

2 - As part of the functions referred to in the preceding paragraph, the Supervising Body of Political Party Accounting and Funding is responsible for examining the procedures that the Constitutional Court reviews, as well as for verifying correspondence between reported expenditures and actual costs.

3 - The Supervising Body of Political Party Accounting and Funding exercises its remit in respect of political parties and election campaigns for the Assembly of the Republic, for the European Parliament, for Regional Legislative Assemblies, for local authorities and for the President of the Republic.

4 - The Supervising Body of Political Party Accounting and Funding may, at any time and upon its own initiative or upon the request of the Constitutional Court, perform examinations and audits of any kind or nature of determined acts, procedures and aspects of financial management, with respect to the accounts of political parties and to the accounts of election campaigns.

5 - Prior to the day of publication of the decree that sets a date for the elections, the Supervising Body of Political Party Accounting and Funding shall, following market consultation, publish a indicative list of the value of the principal campaign resources, including publications, billboards and resources required to stage rallies.

6 - The list referred to in the previous paragraph will be made available on the official website of the Constitutional Court on the day following its presentation and will serve as an aid to examination activities.

7 - The Supervising Body of Political Party Accounting and Funding may request necessary information and cooperation from any public or private entity.

8 - The law defines the mandate and status of the members of the Supervising Body of Political Party Accounting and Funding and establishes the rules related to its headquarters, organization and functioning.