24

1. A political party which during a calendar year has received the sum of revenue exceeding the amount of 200 AMEs must conclude with an audit firm a contract to inspect the political party. The auditor's report on findings shall be submitted to the Central Electoral Commission together with a set of financial statements of the political party.
2. An independent political campaign participant who during the political campaign has received the sum of revenue exceeding the amount of 70 AMEs must conclude with an audit firm a contract to inspect the independent political campaign participant. The political campaign treasurer shall submit a copy of the said agreement to the Central Electoral Commission not later than within 25 calendar days from the date of proclamation of the final results of the election (rerun election) or the referendum.
3. The inspection of the political parties which during a calendar year have received the sum of revenue lower than the amount of 200 AMEs and the independent political campaign participants who during the political campaign have received the sum of revenue lower than 70 AMEs shall be organised by the Central Electoral Commission. In order to carry out inspection of independent political campaign participants referred to in this paragraph the Central Electoral Commission shall have the right to purchase services of the audit firm in accordance with the procedure laid down by legal acts.
4. The auditor:
1) must carry out inspection of the political campaign of a political party or an independent political campaign participant in compliance with legal acts of the Republic of Lithuania according to the terms of reference of the Central Electoral Commission which sets the scope of the work performed by the auditor;
2) shall have the right to obtain from the political campaign treasurer and political campaign participant or the Central Electoral Commission all the documents necessary to carry out inspection of the political campaign participant;
3) shall have the right to obtain from the political party all the documents necessary to carry out inspection of the political party.
5. Political parties and political campaign participants must cooperate with the auditor carrying out inspection and present data, documents and other information necessary to carry out inspection.
Note. Provisions of Article 24 concerning inspection of political parties shall be applied when carrying out inspection of a set of financial statements of the political party for reporting periods beginning on 1 January 2011 and later, annexes thereto and other documents defined in the terms of reference approved by the Central Electoral Commission.