Article 89. Financing Preparation and Conduct of Elections (Referendum)
89.1. The expenditures made for preparation and conduct of elections (referendum) (hereafter referred to as –elections), and the activities of election commissions during their term of office are shall be financed paid from the state budget. Expenses mentioned above are shall be considered by the state budget in accordance with the budget division of the Republic of Azerbaijan.
89.2. Funds allocated for preparation and conduct of elections shall be are transferred by the relevant executive authority to the bank account of the Central Election Commission within 10 days after the decision to determine elections has been officially published.
89.3. The Central Election Commission shall transfers funds requireds for preparation and conduct of elections to the Constituency Election Commissions at least 90 days prior to the voting day, and the Constituency Election Commissions shall distribute the received funds among the Precinct Election Commissions at least 10 days prior to the voting day. In case of additional elections, or if funds have not been transferred in time or completely, election commissions shall distribute and transfer funds on their receipt.
89.4. The chairpersons of the election commissions shall give instructions on how to use these allocated funds for preparation and conduct of elections, and they are shall be responsible for ensuring that financial statements correspond with the decisions of election commission and for submission of financial statements on expenses according to the rules and period defined by this Code.
89.5. Unused funds of the election commissions should be transferred to the account of the Central Election Commission at latest within 60 days after the Election Day to be used for purposes defined by this Code and should remain in this account. Unused credits are returned to the relevant bank, which allocated them, by the Central Election Commission at least within three months after the final results of elections are officially published.

Article 90. Election (Referendum) Funds of Candidates, Registered Candidates, Political Parties, Blocks of Political Parties and Initiative Groups on Referendum
90.1. In order to finance activities of candidates, registered candidates, political parties or blocks of political parties, which nominate candidates or have candidates registered, and referendum campaign groups, the election (referendum) funds (hereafter referred to as election funds) shall beare created.
90.2. The following shall be are prohibited from rendering voluntary donations and assistance in kind or through service provision to election funds of candidates, registered candidates, political parties, blocks of political parties, and campaign groups on referendum:
90.2.1 Foreign countries and foreign legal entities;
90.2.2 Foreign citizens;
90.2.3 Persons without citizenship;
90.2.4 Citizens who are under 18 years of age;
90.2.5 Legal entities of the Republic of Azerbaijan, if on the day of official publication of the decision to define elections, more than 30% of the charter (property) capital of the legal entity of the Republic of Azerbaijan belongs to the persons mentioned in Articles 90.2.1, 90.2.2 and 90.2.3 of this Code;
90.2.6 International organizations and international public movements;
90.2.7 State bodies, and municipalities;
90.2.8 State and municipal organizations and offices;
90.2.9 If on the day of official publication of the decision to define elections, legal entities, with more than 30% of the charter capital belonging to state or municipality;
90.2.10 Military units;
90.2.11 Charitable organizations, religious associations, offices and organizations;
90.2.12 Anonymous donation provider who does not indicate one of the following pieces of information:

For a citizen:
• Name, surname, patronymic;
• Batch and serial number, date of issue, of his/her identification document or a document substituting it;
• His/her address;
• Date of birth;
For a legal entity:
• Identification number of taxpayer;
• Name;
• Date of registration;
• Bank account;
• About shares owned by state or municipalities in their charter capital and their amount, and amount of foreign shares in their charter capital – misinforming or not informing thereabout
90.3. A candidate, registered candidate, political party, block of political parties, and campaign group on referendum shall have the right to give instructions on how to use the election fund created by themselves. Election funds should be spent for special purposes. They can be used only for the following purposes:
90.3.1 To finance organizational-technical actions for collection of signatures, to support nomination of candidates and list of candidates and to get approval for becoming a member of a referendum campaign group, as well as to pay for relevant persons collecting voters’ signatures;
90.3.2 To pay expenses regarding pre-election campaign, as well as information and consulting services;
90.3.3 Expenses regarding other works during the pre-election campaign performed by legal entities and citizens;
90.4. Candidates, registered candidates, political parties, blocks of political parties, campaign groups on referendum shall use money transferred to their election funds accounts in accordance with the rule defined by this Code up to the voting day. Candidates, registered candidates, political parties, blocks of political parties, campaign groups on referendum are shall be prohibited from using other funds, besides other than the election funds, for pre-election campaigning activities and collecting of signatures. These rules, except the cases mentioned in the Articles 55.3 and 69.8 of this Code, do shall not concern the funds used by the political parties for their other purposes not related to the election campaign and not considered pre – election campaign.
90.5. The candidate that has not been registered with the relevant election commission, the political party or block of political parties which candidate has not been registered can pay back the unused amount of the election funds (providing that delivery expenses are excluded) to the donor citizens and legal entities, in the amount appropriate to proportional correlation of the transferred donations, until the final financial report is submitted. If the unregistered candidate, political party or block of political parties with an unregistered candidate does not use this right, then the unused money shall be transferred correspondingly to the state or municipal budget.
90.6. Unless the monetary funds allocated by relevant election commissions for the registered candidate, political party or block of political parties with a registered candidate are returned, and the political party or blocks of political parties reimburses TV and radio companies and editorial offices of periodicals for free airtime and space in periodicals, it shall be prohibited to return the unused amount of the election funds to the citizens and legal entities that donated money to their election funds. In such case, the political parties, blocks of political parties shall firstly return the funds of the election commission.
90.7. After the funds of the election commission are returned and TV and radio companies and editorial offices of periodicals are reimbursed for free airtime and space in periodicals, the registered candidate, the political party or block of political parties with a registered candidate can transfer the unused amount of the election funds to settlement accounts of the donor citizens and legal entities, in the manner provided for in Article 90.5 of this Code. If the registered candidate, the political party or block of political parties with an unregistered candidate does not use this right, then the unused monetary funds shall be transferred correspondingly to the state or municipal budget.

Article 91. Special Election (Referendum) Accounts
91.1. The special election (referendum) accounts to form an election fund (hereafter referred as election accounts) is shall be opened in the relevant bank, defined by the Central Election Commission to form election fund. This account mustshould be opened at least 24 hours prior to the collection of voters’ signatures, which is necessary for the registration of candidate, and a campaign group on referendum. Candidate, political party, block of political parties and campaign group on referendum can open only one special account.
91.2. The relevant bank must should open within 3 days a special election account for candidate, political party, block of political parties, and campaign group on referendum after they submit documents established in accordance with the rule defined by this Code. Bank operations and services for opening a bank account are free. No interest or charges are paid to the bank for use of funds available in a special election account. All funds are shall be transferred in manats to special election account.
91.3. All financial transactions of registered candidates, political parties with registered candidates, block of political parties, initiative campaign groups on referendum are shall be stopped within 3 days after the voting day.
91.4. The relevant bank with the instruction of the relevant election commission shall stops financial transactions to pay expenses from the specific election accounts of candidates, registered candidates, political party, block of political parties and a campaign group on referendum in the following cases:
• If the necessary documents for registration defined in accordance with the rule in this Code were not submitted to the relevant election commission or the person refused to be registered;
• If the person who wanted to become a candidate withdraws his/her application of consent or candidacy;
• If a political party, block of political parties withdraws its candidate;
• If initiators of establishing of a campaign group on referendum apply to the relevant election commission to withdraw their membership from this group and in this case, if the number of initiators of establishing of a campaign group on referendum is less than the number defined in the Article 63 of this Code; or
• if a decision was made to cancel the registration.

Article 92. Basis for Prolonging of Financial Operations
92.1. The Central Election Commission can prolong the period of financial operations based on the appeal (request) of a candidate, registered candidate, political party, block of political parties and campaign group on referendum in the following cases:
92.1.1. For covering expenses of candidate, political party with registered candidate, block of political parties and campaign group on referendum for the implemented activities, before they received refusal of registration; if a candidate withdraws his/her application on his/her consent to be a candidate, or his/her candidacy is withdrawn by a political party and block of political parties; when initiators of establishing of the campaign group on referendum apply to the relevant election commission to leave from membership of this group and if, in such case, the number of initiators of establishing of the campaign group on referendum is less than the number identified in the Article 63 of this Code; for covering expenses of work performed before signature sheets and other documents for registration are submitted within the period defined by this Code;
92.1.2. In connection with reimbursement of the cost of activities performed (carried out) by
• A candidate, who withdrew his/her candidacy;
• Political parties, blocks of political parties that withdrew its their registered candidate;
• A registered candidate whose registration was cancelled;
• A referendum campaign group registration of which was cancelled, before the decision on cancellation of registration of the referendum campaign group, or the candidate, list of candidate was made.

92.1.3. other cases, which require covering the expenses spent for the actions up to the Election Day by a registered candidate, political party, block of political parties, and campaign groups on referendum.

Article 93. Voluntary Donations to an Election (Referendum) Fund
93.1. Voluntary donations to the election fund of a candidate, registered candidate, political party, block of political parties, and campaign group on referendum are shall be transferred through post offices, banks and credit organizations. These donations shall be are accepted only from the citizens of the Republic of Azerbaijan and they should contain the following information about them:
• Surname, surname, patronymic;
• Date of birth;
• Address
• Batch and serial number of identification document or a document, which substitutes it.
93.2. Voluntary donations of legal entities shall be are received by bank transfer to the election fund of candidate, political party, block of political parties, and campaign group on referendum recording the following information:
• Whether legal entities have state, municipal or foreign share in their charter capital, or not;
• Its name;
• Date of registration, identification number of taxpayer;
• Bank account information.
93.3. Voluntary donations of physical and legal entities shall be are transferred to the specific election account through post offices and banks not later than next banking day after they receive the relevant payment document. In this case, period for bank transfer cannot be more than 2 days.
93.4. A candidate, registered candidate, political party, block of political parties, campaign group on referendum shall have the right to return any donations to the donator, except for anonymous ones.
93.5. If donations are transferred to the election funds of candidates, registered candidates, political parties, blocks of political parties, and initiative campaign group on referendum by citizens or legal entities who do not have right to do that, or if amount of donation is more than the amount mentioned in this Code, the candidate, registered candidate, political party, block of political parties, and campaign groups on referendum must should return the whole amount or a part of it which exceeds the required amount to the donator within 10 days after its receipt, indicating the reasons for bank transfer and deducting expenses for transfer.
93.6. A candidate, registered candidate, political party, block of political parties, and campaign group on referendum shall are not be responsible for accepting the donations due to the inaccurate information mentioned in Articles 93.1 – 93.2 of this Code only when they did not receive the information about inaccurate documents in time.
93.7. Anonymous donations are shall be transferred to the state budget by the candidate, registered candidate, political party, block of political partyies, and campaign group on referendum within 10 days after receipt of such donations.
93.8. Citizens and legal entities can assist the nomination and election of a candidate, registered candidate by transferring donations to the relevant election funds.
93.9. If a candidate, registered candidate or political party, block of political parties, members of a campaign group on referendum or their authorized representatives on finance do not agree officially, it is shall be prohibited:
• To render paid services regarding the elections;
• To sell goods;
• To provide services and to cover expenses for that from election fund.
Legal entities, their branches, representatives and other organizations shall be are prohibited from rendering assistance free or at a baseless discount regarding the elections and referendum.
93.10. A citizen can personally render free, voluntary assistance to the candidate, registered candidate, political party, block of political parties, and campaign group on referendum him/herself, not inviting third person during the election campaigning.

Article 94. Report on Election Funds
94.1 Registration of opening and use of specific bank accounts, rules for reporting, as well as rules for collection and expenditure of election funds of candidates, registered candidates, political parties, blocks of political parties, and campaign groups on referendum are shall be defined by the Central Election Commission with an agreement of the National Bank, at least 110 days prior to the Election Day.
94.2 A candidate, registered candidate, political party, block of political parties, and campaign group on referendum must should register the collection and expenditure of their election funds.
94.3 Candidates, registered candidates, political parties or blocks of political parties shall submit their financial report to the relevant election commission as follows:
94.3.1. first initial financial report shall be submitted to the relevant election commission in accordance with the rule defined by this Code together with the required documents for registration; this report shall contain information for the period two days prior to the date indicated in the report;
94.3.2. second initial financial report shall be submitted to the relevant election commission at earliest 20 days and at least 10 days prior to the Election Day; this report shall contain information for the period of seven days prior to the date indicated therein the report;
94.3.3. final financial report is shall be submitted at latest 10 days after final results of elections (referendum) officially published; initial financial documents on the collection and expenditure of election funds are shall be attached to the final financial report.
94.4 If a candidate, registered candidate lose his/her status, the duties for financial reporting shall be assumed by citizens who have been a candidate, registered candidate. The duties for financial reporting of political parties, blocks of political parties and referendum campaign group shall be carried out by their representatives authorized for financial issues. If there is no such authorized representative, financial reporting can be made by other persons who are included in the staff of political parities or block of political parties, and participated in the election (referendum) campaign and who are authorized to represent political parties, referendum campaign group.

Article 95. Openness in Spending of Election Funds
95.1. Copies of financial reports of registered candidates, political parties and blocks of political parties which have a registered candidate, referendum campaign groups shall be published within 5 days after their receipt by the relevant election commissions.
95.2. The relevant bank shall inform the Central Election Commission about the funds entered to and spent from the election funds of candidates, registered candidates, political parties and blocks of political parties not less than once a week, and if there are 10 days remaining until the Election Day – not less than once in three banking days, in the manner determined by the Central Election Commission. The State Automated Information Systems can be used for these purposes and dissemination of such information shall not be allowed. Accordingly, Constituency Election Commissions or the Central Election Commission shall submit the information on collecting and expenditure of election funds to the mass media, regularly, not less than once every two weeks up to the Election Day. The relevant election commission shall inform registered candidates, political parties and blocks of political parties, about their collection and expenditure of election funds, provided by the relevant bank, based on their official request.
95.3. The periodicals considered by the Articles 77.2., 77.3 and 77.34. of this Code are toshall be obliged to publish information on the receipt and expenditure of funds given to them by the relevant election commissions.
95.4. The Relevant executive authorities shall submit information on founders of a legal entity or legal entities, presence or lack of state, municipal or foreign share in legal entities charter capital, name of legal entity, date of registration of legal entity to the relevant election commissions within five days after the list of legal entities which have contributed donations to the candidates, political parties and blocks of political parties is received from the relevant election commissions. This information is shall be submitted in accordance with format defined by the Central Election Commission. State Automated Information System can be used for these purposes and dissemination of such information shall not be allowed.
95.5. The relevant election commission shall provide candidates, registered candidates, political parties and blocks of political parties with information received by the commission immediately, in accordance with their request.
95.6. If the relevant election commission receives information about contribution that violates the requirements of the Articles 90 and 93 of this Code, the relevant candidate, registered candidate, political parties, and blocks of political parties and campaign groups on referendum shall be informed about this immediately.

Article 96. Financial Provision of Election Commissions’ Activity
96.1. Funds allocated for preparation and holding of elections and for organization of election commissions’ activities shall be used by the election commissions independently for the purposes defined by this Code.
96.2. The following directions of activities of election commission shall be financed from the state budget including balance of funds from the previous elections:
96.2.1. participation of registered candidates, political party and block of political parties, referendum campaign groups which have a registered single lists of candidates in formation of election funds, in accordance with the rules and amount defined by this Code;
96.2.2. transport expenditures and compensations paid for candidates registered for an election constituency (constituencies) in accordance with the rules and amount determined in Article 70 of this Code;
96.2.3. payment of salaries for members of election commissions with decisive voting rights, employees of election commissions or supernumerary employees who work in election commission on the basis of civil contract;
96.2.4. producing stamps, implementing printing activities, acquiring technical equipment and its installation;
96.2.5. transport expenditures, as well as transport expenditures in remote and difficult to access districts;
96.2.6. transportation and security of election documents;
96.2.7. implementation of proposed programs in the field of development of election systems, voters education and election organizers’ education;
96.2.8. payment of business trips and other expenses regarding the elections; other expenses regarding powers and functions of election commissions.
96.3. Members of the Central Election Commission shall be paid salary in the amount defined by the relevant executive power body. The right to an average monthly salary from the permanent place of residence of an election commission member with a decisive voting right, indicated in Articles 36.3.1 and 38.1 of this Code, and who is not released from his/her municipal employment during the preparation and holding of elections, as well as during compilation of voters lists should be preserved and he/she be paid additional salary compensation by the relevant election commission in accordance with rules and amount defined by the Central Election Commission.
96.4. The rules for the transfer of money allocated by the Central Election Commission for other election commissions, reporting, registration, opening and closing of bank accounts shall be defined and agreed by the Central Election Commission and the National Bank at least 90 days prior to the voting day. The bank shall not charge election commissions for opening a bank account or for conducting bank operations. No interest is paid for use of these accounts. Election commissions shall conduct financial records of expenditure of funds allocated from the state budget.
96.5. The Central Election Commission together with the National Bank, shall define and agree on samples of financial reports of election commissions on receipt and expenditure of funds allocated for the preparation and conduct of elections, document on receipt and expenditure of election funds of candidates, registered candidates, political parties, blocks of political parties at least 90 110 days prior to the voting day.
96.6. The Precinct Election Commission shall submit its financial report on receipt and expenditure of election funds allocated from the state budget to the Constituency Election Commission within 5 days after the voting day.
96.7. The Constituency Election Commission shall submit to the Central Election Commission its financial report on receipt and expenditure of funds allocated from the state budget within 10 days after the voting day.
96.8. The Constituency Election Commission shall submit information on receipt and expenditure of election funds of candidates and registered candidates to the Central Election Commission within 10 days after final results of elections are officially published.
96.9. The Central Election Commission shall provides the President of the Republic of Azerbaijan, the Milli Majlis and the mass media with the information about use of funds in the budget amounts, use of election funds by candidates, registered candidates, expenditure of election funds of political parties and blocks of political parties and referendum campaign groups within three months after official results of elections are published. The information mentioned above must should be published by the official press of the Central Election Commission within a month starting the date it submitted this information to the President of the Republic of Azerbaijan and to the Milli Majlis.

Article 97. Supervisory and Audit Services of Election Commissions
97.1. A supervisory and audit service shall be established in the Central Election Commission and Constituency Election Commissions to ensure the control of expenditure of funding allocated to election commissions for election purposes, correct registration and use of election funds and sources of funding.
97.2. The supervisory and audit service shall includes the following:
97.2.1. head of the supervisory and audit service;
97.2.2. election commission members appointed to that service, experts involved from the government, National Bank and other organizations and institutions. According to the request of relevant election commissions, and starting from the date of official publication of decision on assignment of the election, the bodies mentioned above should send relevant specialists to the Central Election Commission and to the Constituency Election Commission for the period of elections.
97.3. When experts involved with the supervisory and audit service are employed by state or municipal bodies or temporarily released from their employment, their average salaries shall be preserved in their permanent working place and they shall be paid additional salary compensation from the relevant election commission in accordance with the rules and amount defined by the Central Election Commission.
97.4. The Central Election Commission shall approve the statute of the supervisory and audit service, at least 110 days prior to the Election Day. Organizational, legal and logistical support to the supervisory and audit service shall be provided by the relevant election commissions.
97.5. The supervisory and audit service shall haves the right to control receipt of funding to the election funds of candidates, registered candidates, political parties and blocks of political parties, referendum campaign groups, registration of these funds and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. shall audit financial reports of candidates, registered candidates, political parties and blocks of political parties, referendum campaign groups and lower level election commissions;
97.5.2. shall obtain information on all issues within its powers from the candidates, registered candidates, political parties and blocks of political parties, referendum campaign groups and election commissions;
97.5.3. shall obtain necessary information on issues concerning this service and finance of elections from the executive authorities, municipalities, organizations and citizens: requests of supervisory and audit service should be answered within 10 days, but 5 days prior to the voting day and on the voting day – immediately;
97.5.4. shall prepare documents on financial violations that occurred during the finance of elections;
97.5.5. shall raise a matter before the relevant election commission on implementation of accountability measures for the violations occurred during finance of elections by physical and legal entities, candidates, registered candidates, political parties and blocks of political parties, referendum campaign groups;
97.5.6. shall involve experts for conducting investigations and for preparing expert considerations.