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3.3 Handling Issues of Non-Compliance
The nature of the rules and the mechanisms for dealing with rule breaking vary from country to country depending on whether the law provides for criminal or administrative approaches and whether you have the power to conduct investigations, impose civil sanctions and/or bring criminal prosecutions.
3.2.5 Audits
An audit is an examination of the contribution and expenditure documentation, banking statements and other financial records of a submitting entity to assess compliance with existing auditing standards.
3.2.4 Complaints and Allegations
There are different ways to handle complaints and allegations depending very much on a country's legal framework and traditions.
In The Media
Guatemala Radio Channels
“Por una elecciones inclusivas y democráticas"
IFES Latin America & the Caribbean regional director Max Zaldívar discusses IFES's inclusion work in Guatemala, ahead of the general elections in June.
3.2.3 Receipt and Review of Statutory Reports
The financial reports submitted by electoral contestants as regards the financing of their election campaigns and by political parties about the financing of their routine activities are the primary source of information at your disposal to carry out your supervision tasks.
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![Sheleads Conference participants listen to speaker](/sites/default/files/styles/square/public/decorative-images/2023-05/IMG_8016.jpg?itok=RIMyOcJE)
News & Updates
Feature
Building Collective Resilience for Women to Stand Against Online Disinformation and Hate Speech
Learn about the exceptional women from across Asia who participated in IFES's She Leads conference.
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![image of animated youth using tools to share their voice.](/sites/default/files/styles/square/public/decorative-images/2023-05/sida%20event%20.png?itok=Mybz6kZ1)
Past
Virtual
In Their Words: A Practical Guide for Engaging Young People in Civic Education Virtual Launch Event
Join IFES and KDI for the launch event of In Their Words: A Practical Guide for Engaging Young People in Civic Education.
May 17, 2023
9:00 AM EDT
3.2.2 Preparing Reporting
A cornerstone in political finance transparency is the financial reporting system for political parties and election contestants, whether it relates to annual or ongoing party finance reports or to campaign finance reports submitted before or after an election.
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![pixelated background in turquoise.](/sites/default/files/styles/square/public/decorative-images/2023-05/Research%20fund%20winners.png?itok=jyzC8ix-)
News & Updates
Feature
Recipients of Research Fund: Supporting Online Campaigning Transparency
Internet Lab and Expert Forum are the first recipients of IFES's Community of Practice Research Fund.
3.2.1 Supervision and Monitoring
Supervision and monitoring are part of the tasks political finance oversight bodies can be vested with. Depending on the country and the mandate entrusted to the political finance oversight body, supervision and monitoring of political finances can encompass different mechanisms or powers.