Political parties and campaigns carried out in the 2022 elections used public money to finance the party structure and activities of candidates during the first and second rounds. In order to monitor the application of resources, the legislation determines that accountability must be presented to the Electoral Court, the Judiciary body responsible for analyzing the application of resources.
In the case of candidates, the benefits of elected and non-elected, coalitions and federations must be presented during the election.
Those responsible for the accounting advice of the campaigns must forward bank statements, invoices, contracts, transfer receipts to Justice to prove the allocation of funds intended to cover campaign expenses with travel, hiring advertising agencies, leasing a stage for rallies , among other expenses.
Two days after the end of the second round, the complete report of the campaign’s income and expenses in the first round must be delivered to the Electoral Court. Those who competed in the second round have 20 days to present the accounts after the election.
According to the election rules, elected candidates can only be qualified to exercise their mandates if they have presented their campaign accounts, which must be approved by the Electoral Justice.
The accounts of candidates for the Presidency of the Republic are judged by the Superior Electoral Court (TSE). Regional electoral courts are responsible for analyzing the performance of candidates for the positions of governor, senator and state, district and federal deputy.
If irregularities are found in the application of resources and the provision is rejected, penalties will be applied to parties, candidates and coalitions, such as the suspension of transfers from the Party Fund and the return of resources to the public coffers.