23

1. Funding of political parties and political campaigns shall be controlled by the Central Electoral Commission and other institutions within their scope of competence in accordance with the procedure laid down by the law.
2. The Central Electoral Commission shall:
1) approve the model form of a donation sheet;
2) approve model forms of the report on the use of state budget appropriations, the accounting records of the political campaign funding, the declaration of the public information producer or disseminator, the report of the political party or the political campaign participant concerning the disseminated political advertisements and the funding sources thereof, as well as the description of the procedure for filling out and submission of the abovementioned documents;
3) after consultation with the Lithuanian Chamber of Auditors, approve the model form of the political campaign funding statement;
4) approve the description of the procedure for filling out and submission of the political campaign funding statement;
5) approve the description of the procedure for marking political advertising;
6) after consultation with the Lithuanian Chamber of Auditors, approve the terms of reference for audit firms carrying out inspection of a political party or a political campaign participant, determining the scope of work carried out by the auditor;
7) control the compliance by political parties and political campaign participants with the requirements of this Law and propose to hold liable for violations of this Law or to appeal to other institutions whose competence granted by the law allow to inspect the compliance with the requirements laid down by the law;
8) create conditions and be responsible that a set of financial statements of the political parties and the annexes thereto specified in paragraph 2 of Article 20 of this Law, a declaration of the public information producer or disseminator, political campaign funding statements would be posted on its website immediately after the receipt of the data, would be updated and that the said data would conform to the obtained information;
9) fix the maximum amounts of political campaign expenditure in particular constituencies and announce them not later than by 1 January of each year;
10) register donation sheets, issue them and control their usage;
11) provide software to transfer data of accounting records of the political campaign funding, a declaration of the public information producer or disseminator, for declaration of rates and conditions applicable by a public information producer or disseminator during the political campaign period, for printing political campaign funding statements, declarations of the public information producer or disseminator according to the transferred data;
12) announce rates applicable by a public information producer or disseminator during the political campaign period.
3. The Central Electoral Commission shall control how funds designated for political campaign are being used.
4. The Central Electoral Commission shall be responsible for continuous timely provision of information about violations of funding of political parties and political campaigns to the Special Investigation Service, the Prosecutor General's Office.
5. The State Tax Inspectorate shall inspect whether or not donors possessed enough income to make donations and whether or not the income has been taxed in accordance with the procedure laid down by the law. The State Tax Inspectorate shall inform the Central Electoral Commission about the performed inspection and the violations of legal acts established during it.
6. The National Audit Office of Lithuania shall, in accordance with the procedure laid down by laws and other legal acts, carry out the audit of the use of state budget appropriations allocated to political parties.