26

If a subsidy is granted to a political party, the following shall apply:
a. the records referred to in article 20 shall also include data relevant to the determination of the subsidy in terms of the number of members of the political party and, if applicable, the designated political youth organization;
b. the records referred to in article 20 shall be organized in such a way that the rights and obligations relevant for the determination of the subsidy, as well as the revenues and expenditures may be assessed at all times;
c. the records, referred to in article 25, section one (a), following the standards which are considered appropriate in civil life, shall also comprise an account of the revenues and expenditures with corresponding explanations as are relevant to the determination of the subsidy;
d. the records shall also comprise a statement of data relevant to the determination of the subsidy regarding the number of members of the political party and, if applicable, of the designated political youth organization;
e. the records shall be accompanied by an activity report;
f. the audit report, referred to in article 25, section three, shall also concern the conformity of the activity report with the financial report;
g. the audit report, referred to in article 25, section three, shall also concern the appropriateness of the expenditure of the subsidy and
h. the audit report, referred to in article 25, section three, shall also concern compliance with the obligations associated with the subsidy and the accuracy of the stated numbers of members of the political party and, if applicable, of the designated political youth organization.