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One. External oversight of the financial-economic activity of political parties is incumbent solely upon the Court of Auditors.
Two. Political parties as receive the state grant governed by article three shall submit to the Court of Auditors, within six months following the end of each financial year, a detailed and documented set of accounts of their income and expenses. Likewise, the Court of Auditors may require political parties, in accordance with deadlines which the Court indicates, to present a statement of the contributions referred to in articles four and five, which statement shall specify the amount of each contribution and, as applicable, the names and addresses of the contributors.
Three. The Court of Auditors, within eight months of receiving the documents specified in the preceding paragraph, shall report on their correctness and suitability to the provisions of the present Law, imposing, where appropriate, the responsibilities that may be inferred from non-compliance.