Organic Law of Georgia on Political Union of Citizens

Chapter I
General Provisions

Article 1
A political union of citizens (hereinafter referred to as a “party”) is a voluntary and
independent association founded on citizens’ common vision and organizational basis and
registered in accordance with procedure established by this Law, which operates on the
basis of the Georgian Constitution and legislation.

Article 2
A party as an essential constitutional and legal part of a free democratic society participates
in the forming and expressing the citizens’ political will by means of elections and other
means permitted under law.

Article 3
A party shall be established and shall operate on the following principles:
a) voluntary entry into and leave of membership of a party;
b) independence and self-governance;
c) electivity and accountability;
d) equality of parties before the law;
e) publicity of formation and functioning of parties.

Article 4
A party is a non-profit legal entity. It is subject to provisions of Civil Law that do not contradict
this Law.

Article 5
1. Every citizen of Georgia has a constitutional right to participate in forming and
functioning of a party.
2. It is impermissible to form and operate a party, which is aimed at subversion or
forced change of constitutional order of Georgia, infringement upon the country’s
independence, interference with its territorial integrity or which propagates war or violence or
kindles a national, community, religious or social feud.

Unified Election Code

Article 54. Election/referendum campaign expenditures

1. An elect ion/referendum campaign shall be financed from:

a) The funds of a political union - if the party independently participates in the 

b) The funds of the first party in the list of an elect ion bloc - if political unions come together as 
one elect ion subject;

c) The elect ion funds opened by the initiative group of voters to finance the campaign of an 
independent candidate.

2. Campaign costs shall mean the sum of funds designated for the election/referendum 
campaign of an elect ion subject, as well as all types of goods and services obtained free of
charge (reflected in market prices), except for a free air time cost defined by the procedures
stipulated by this Law.

3. A candidate nominated by the elect ion subject shall utilize funds of the elect ion subject
nominating the candidate.

4. An elect ion subject is under a duty to submit to the State Audit Office the in format ion on
bank account, from which the necessary expenses shall be allocated for elect ion campaign.

5. Elect ion/referendum campaign costs mean the funds deposited to the relevant bank account,
as well as goods and services received free of charge (in market prices).

6. Utilization of finances by the elect ion subject other than that of the relevant fund shall be
prohibited in the course of elections.

7. Restrictions envisaged by the Organic Law of Georgia on Political Unions of Citizens apply
to the elect ion/referendum campaign costs and sources of funding, except for the exclusion
prescribed by paragraph 8 of this Article.

8. While funding the campaign by an elect ion bloc, parties united in the elect ion bloc may,
without restrictions, transfer funds available in the fund of their political unions to the fund
of the political union registered as number one in the list of the bloc. 

Organic Law of Georgia June 22, 2012 №6551 – website, 29.06.2012y.

The Law of Georgia on State Audit Office

The State Audit office (SAO) is the supreme audit institution, responsible for performing audit. The general goals of the activity of the SAO shall be: promote efficient and effective public spending, to protect national wealth, property of state of autonomous republics and local (municipal) entities; to improve management of public finances.
The SAO conducts financial monitoring of the political parties, within the competencies defined in The Organic Law of Georgia on "Election Code of Georgia” and "Political Union of Citizens.”

The SAO shall be independent in its activities. Any interference in or/and control of its activities and request for reports related to its activities shall be inadmissible, if this is not explicitly provided for by the law. Any political pressure as well as any other actions that may encroach on its independence shall be prohibited.
The SAO shall be independent in terms of its institutional subordination, funding, operation and organizational setting. The status, mandate and procedures are guaranteed by the "Law of Georgia on State Audit Office”.

The Constitution of Georgia

The mandate of the State Audit Office (SAO) of Georgia is laid down in the Article 97 of the Constitution of Georgia:

Article 97

1. The State Audit Office shall supervise the use and expenditure of public funds and other material values. It shall also be authorized to examine activities of other state institutions of financial and economic control, submit proposals on improving tax legislation to the Parliament.

2. The State Audit Office shall be independent in its activity. It shall be accountable to the Parliament. The Auditor General of the State Audit Office shall be elected for a term of five years by the Parliament of Georgia by the majority vote, upon the submission of the Chairman of the Parliament. The ground and procedures of his/her dismissal shall be defined by the Constitution and law.

3. Twice a year, while submitting the preliminary and full report of budget fulfillment, the State Audit Office of Georgia shall deliver a presentation on government report to the Parliament, and it shall submit a report of its activity once a year;

4. The authority, organization and rules of procedure, guarantee of independence of the State Audit Office shall be determined by law.

5. Other bodies of state control shall be set up in accordance with law
See the Constitution of Georgia: