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1 - Within a period of not more than 90 days, in the case of local authority elections, and 60 days, in other cases, following full payment of the public grant, each candidature shall provide the Constitutional Court with itemised accounts of their election campaign, under the terms of the present law.

2 - In respect of local authority elections, each party or coalition contesting elections to the various local authorities shall submit itemised accounts as a single national candidature, without prejudice to paragraph 2 of article 15.

3 - The expenses incurred as a result of the candidatures and the election campaigns of coalitions of parties which contest elections for the governing bodies of the local authorities of one or more municipalities may be recorded in the global accounts to be provided by the parties that constitute them or by the coalitions of national scope in which they are included, according to the proportion of the respective candidates.

4 - The Constitutional Court shall examine, within a period of 90 days, the legality of the expenditure and revenues and the regularity of the accounts referred to in the preceding paragraph.

5 - The Constitutional Court may, in the case of local authority elections, order the candidates to present, within a period of not more than 90 days, accounts which are local in scope.

6 - In the event that it finds any irregularity in the accounts, the Constitutional Court will order the candidature to present the accounts with proper regularity within a period of 15 days.