Political Parties and Organizations
Parties, party branches, party foundations and campaigns in accounts submitted to the Electoral Courts, use of public funds and disputes over financial management.
Industry context
Public funds require accounts that withstand review by the Electoral Courts.
Parties and campaigns handle money from the Party Fund, the Special Campaign Financing Fund and donations, under rules on use, recording and proof set by electoral law and the resolutions of the Superior Electoral Court (TSE). SGEx reviews these accounts, organizes the evidence of expenditure and determines amounts in dispute, with technical independence and no party-political role.
SGEx has no party-political role. The work is strictly technical and follows the same method for any party, body or campaign.
Common situations in this industry
- Annual accounts of party bodies and campaign accounts.
- Information requests, challenges and rulings on accounts by the Electoral Courts.
- Use of the Party Fund and the campaign fund (FEFC), including mandatory allocations set by law.
- Leadership transitions and disputes between party branches over funds.
- Proceedings over campaign fundraising and spending, such as under art. 30-A of Law 9,504/1997.
How SGEx works
- Source of funds. Each receipt classified by source, with its supporting documents.
- Expense by expense. Expenses checked against contract, invoice, payment and permitted purpose.
- Technical independence. The same method applies to any party, body or campaign.
The report separates what is proven, what has formal defects and what lacks supporting documents.
What We Solve
- Do the accounts balance? Reconciling records, statements of the dedicated bank accounts and reports.
- Were public funds properly used? Checking the use of the Party Fund and the FEFC by purpose.
- Are expenses supported? Examining invoices, contracts and payments for each expense.
- Do the findings hold up? Technical analysis of irregularities raised by the Electoral Court’s technical staff.
- Must any amount be returned? Determining the amounts questioned and any repayment to the National Treasury.
- What was the cash position at handover? Balances, obligations and contracts at the change of leadership.
How We Approach It
Period and body
Defining the fiscal year, the election and the body examined.
Documents
Dedicated account statements, invoices, contracts and receipts.
Reconciliation and testing
By source of funds and purpose of expense.
Report or opinion
What is proven, defects and amounts in dispute.
What we examine
Accounts and reports, statements of dedicated bank accounts, donation receipts, invoices, supplier contracts, technical reports of the Electoral Courts and minutes of party bodies.
Possible Deliverables
The format is defined according to the agreed scope and the purpose of the work.
- Accounts review
- Audit report
- Technical opinion on findings
- Expert report
- Statement of balances at leadership transitions
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Financial and Operational AuditExamination of financial statements, processes and controls, focused on the reliability of information and adherence to defined criteria.
- Accounting Expert ExaminationIndependent expert examination of accounting records, financial statements and calculations, prepared for judicial, arbitral and administrative proceedings.
- Anti-Corruption ComplianceEconomic and financial expert analysis of integrity and anti-corruption matters, focused on quantification and technical evidence.
- Criminal Forensic AccountingAccounting and financial examination of facts under investigation in criminal and administrative sanctioning proceedings, for those who accuse and those who defend.
Related Specialties
- Rendering of Accounts and Financial ReconciliationExamination and reconstruction of accounts, reconciliations, and receivables, payables and balances among partners, officers and other parties.
- Forensic Accounting and AuditAccounting reconstruction, tracing of financial flows, analysis of financial statements, contingencies and fraud investigation.
- Expert Assistance to PartiesExpert assistance to parties in court-appointed expert examinations and arbitrations: framing expert questions, opinions, review of reports and attendance at proceedings.
Related Areas of Practice
- Administrative and Regulatory MattersAdministrative proceedings and regulatory disputes with an economic and financial impact on companies and concession holders.
- Courts of Audit and Oversight BodiesProceedings before Courts of Audit, internal-control bodies and other oversight bodies that examine the use of public funds.
- Corporate Criminal MattersCriminal proceedings involving companies and their officers in which the evidence turns on accounting and financial analysis.
Related Industries
- Public Administration and GovernmentPublic contracts, cooperation agreements, concessions and oversight proceedings involving public funds.
- Municipalities and Local GovernmentCity governments, municipal councils and local agencies facing accountability requirements, public works and oversight by courts of audit.
- Associations, Foundations and Nonprofit SectorAssociations, foundations and nonprofit organizations facing accountability duties, tax-immunity requirements and financial reviews.
Talk to our specialists
Describe the party body or campaign, the period and the issue in dispute. SGEx handles every inquiry confidentially and will assess the scope before submitting any proposal.