§ Electoral Code art. 48Responsibilities for managing the financial means allocated for elections

Responsibilities for managing the financial means allocated for elections
and referenda
(1) The electoral bodies shall bear responsibility for the efficient use of the financial
means allocated for elections or referenda as intended and within the approved budgetary
limits, as well as for ensuring budgetary and financial discipline in accordance with the
regulatory framework on accounting and financial reporting.
(2) The particularities of the accounting of expenditure for the organisation and
conduct of elections or referenda, including the responsibilities of chairpersons of electoral
constituency councils regarding accounting and financial reporting on the management of the
financial means allocated, shall be laid down in an instruction approved by the Central
Electoral Commission.
(3) The President of the Central Electoral Commission shall organise and implement
the system for financial management and internal control and hold managerial responsibility
for administering the financial means allocated for elections or referenda.
(4) The director of the Centre for Continuous Electoral Training shall have the financial
means allocated to training, education and information activities during the electoral period
and shall be responsible for their efficient management.
(5) The chairperson of the electoral constituency council shall be the authorising
officer of the financial resources allocated to that council, who shall be responsible for the
efficient management of the financial means allocated to the elections.
(6) The breach of budgetary and financial discipline and responsibilities related to the
management of the financial means allocated to the elections shall entail legal liability in
accordance with the law.