Organic Law No. 16 of 2014 of May 26, 2014

The elections and the referendum as revised and completed by

Organic Law No. 7 of 2017 dated February 14, 2017, and

The Basic Law No. 76 of 2019 dated August 30, 2019, Article 80:

It is prohibited to finance campaigns from foreign sources including governments, individuals and legal persons. Funds in the form of gifts; presents; or cash, in-kind or promotional grants; that are of the foreign source according to fiscal legislation, are considered foreign funding, no matter the citizenship of the funder.

The funding of candidate lists in overseas constituencies by Tunisians living abroad is not considered foreign funding.

The Authority regulates funding, its procedures, and modalities, taking into consideration the specificities of the funding of candidate lists in overseas constituencies.

Organic Law No. 16 of 2014 of May 26, 2014

The elections and the referendum as revised and completed by

Organic Law No. 7 of 2017 dated February 14, 2017, and

The Basic Law No. 76 of 2019 dated August 30, 2019, Article 80:

It is prohibited to finance campaigns from foreign sources including governments, individuals and legal persons. Funds in the form of gifts; presents; or cash, in-kind or promotional grants; that are of the foreign source according to fiscal legislation, are considered foreign funding, no matter the citizenship of the funder.

The funding of candidate lists in overseas constituencies by Tunisians living abroad is not considered foreign funding.

The Authority regulates funding, its procedures, and modalities, taking into consideration the specificities of the funding of candidate lists in overseas constituencies.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties., Art.  19

Political parties are prohibited from accepting: 

- direct or indirect financing, in cash or in kind, from a foreign party.  

- direct or indirect funding from an unknown source.  

- ِAid, donations, and gifts from public or private legal persons, with the exception of funding provided from the state budget.  

- donations, gifts, and bequests of natural persons and which exceeds sixty thousand (60,000) dinars per donor per year.

ِThe decision of the High Independent Elections Commission
No. 20 of 2014 dated on August 8, 2014, related to setting rules of Campaign financing, procedures
Methods , as amended and completed by
Decision No. 17 of 2017 dated on October 23, 2017,

Article 17: Campaign financing is prohibited with money that comes from:
Foreigner
Anonymous,

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties., Art.  19

Political parties are prohibited from accepting:

- direct or indirect financing, in cash or in kind, from a foreign party.  

- direct or indirect funding from an unknown source.  

- ِAid, donations, and gifts from public or private legal persons, with the exception of funding provided from the state budget.  

- donations, gifts, and bequests of natural persons and which exceeds sixty thousand (60,000) dinars per donor per year.

• Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

  Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

  The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

• Source

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties., Art.  19

Political parties are prohibited from accepting: 

- direct or indirect financing, in cash or in kind, from a foreign party.  

- direct or indirect funding from an unknown source.  

- ِAid, donations, and gifts from public or private legal persons, with the exception of funding provided from the state budget.  

- donations, gifts, and bequests of natural persons and which exceeds sixty thousand (60,000) dinars per donor per year.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 53:

The distribution of documents or promotion of slogans or speeches as propaganda in the context of elections or referendums, in any shape or form, at the premises of Public Administration and public institutions and enterprises, by their department heads, agents, patrons, or those present on premises, is prohibited.

This prohibition also applies to private institutions that are not open to the public.

It is prohibited to use public facilities and resources in the interest of a candidate list, a candidate or a party.

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties., Art.  19

Political parties are prohibited from accepting:

- direct or indirect financing, in cash or in kind, from a foreign party.  

- direct or indirect funding from an unknown source.  

- ِAid, donations, and gifts from public or private legal persons, with the exception of funding provided from the state budget.  

- donations, gifts, and bequests of natural persons and which exceeds sixty thousand (60,000) dinars per donor per year.

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties., Art.  19

Political parties are prohibited from accepting:

- direct or indirect financing, in cash or in kind, from a foreign party.  

- direct or indirect funding from an unknown source.  

- ِAid, donations, and gifts from public or private legal persons, with the exception of funding provided from the state budget.  

- donations, gifts, and bequests of natural persons and which exceeds sixty thousand (60,000) dinars per donor per year.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

The campaign of a candidate list, candidate or party can only be funded by natural persons, with a maximum of twenty times the mandatory minimum wage per person for non-farming sectors in legislative elections, and thirty times in presidential elections and referendums, for each candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,
Article 78: The Court of Auditors shall determine for each candidate and each candidate list the amount of election expenses to be deducted in calculating the amount of the public compensation due.

In any case, the amount of the public indemnity cannot exceed the amount of the self- financing of the candidate or the candidate list. It must not also be greater than the value of the overall ceiling of expenditure mentioned in Article 81 of this law.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 77:

Private funding means all cash or in-kind funding whose source is derived from outside the candidate list, candidate or party.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 82:

Each candidate list, candidate or party is to open a single bank account for the electoral campaign or referendum campaign. The Authority, in coordination with the Central Bank of Tunisia, shall regulate the procedures for opening and closing the account or determining a unified account for the electoral campaign, taking into consideration the specificities of opening accounts abroad.

The candidate, head of list or legal representative of the party shall designate an agent to manage the single bank account and the financial and accounting affairs of the campaign. The agent must disclose the account to the Authority.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 78 (new): A flat-rate public indemnity Is paid to each candidate or candidate list having collected at least three percent (3%) of the vote cast in the electoral district, as reimbursement of election expenses, and this after the proclamation of the final results of the elections and provided that a proof of the deposit of the financial accounts is given to the Court of Auditors, and after verification that the candidate or the candidate list has complied with its legal obligations related to the electoral campaign and its financing.

The Court of Auditors shall determine for each candidate and each candidate list the amount of election expenses to be deducted in calculating the amount of the public compensation due.

In any case, the amount of the public indemnity cannot exceed the amount of the self- financing of the candidate or the candidate list. It must not also be greater than the value of the overall ceiling of expenditure mentioned in Article 81 of this law.

Any candidate or candidate list that does not publish the financial accounts in accordance with article 87 of this law shall be deprived of the public indemnity as reimbursement of election expenses.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 78 (new): A flat-rate public indemnity Is paid to each candidate or candidate list having collected at least three percent (3%) of the vote cast in the electoral district, as reimbursement of election expenses, and this after the proclamation of the final results of the elections and provided that a proof of the deposit of the financial accounts is given to the Court of Auditors, and after verification that the candidate or the candidate list has complied with its legal obligations related to the electoral campaign and its financing.

The Court of Auditors shall determine for each candidate and each candidate list the amount of election expenses to be deducted in calculating the amount of the public compensation due.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 79:

A grant is allocated as public assistance to referendum campaign funding for the benefit of parliamentary parties participating in a referendum, to be divided equally among them.

The grant is to be disbursed as reimbursement of expenses upon the announcement of the results of the referendum. Only effective expenses that are related to referendum costs may be reimbursed.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 78 (new): A flat-rate public indemnity Is paid to each candidate or candidate list having collected at least three percent (3%) of the vote cast in the electoral district, as reimbursement of election expenses, and this after the proclamation of the final results of the elections and provided that a proof of the deposit of the financial accounts is given to the Court of Auditors, and after verification that the candidate or the candidate list has complied with its legal obligations related to the electoral campaign and its financing.

The Court of Auditors shall determine for each candidate and each candidate list the amount of election expenses to be deducted in calculating the amount of the public compensation due.

Joint decision between the ISIE and HAICA Date dated August 21, 2019, the rules for covering the campaign
Presidential and legislative elections by Media and audio communication and visual procedures.

Article 20: During the campaign, the media is committed to ensuring diversity through
accommodating various intellectual and political direction, by providing media coverage
Respect for the rule of equality for the presidential elections and respect for the rule of fairness for
For the legislative elections.

Joint decision between the ISIE and HAICA Date dated August 21, 2019 the rules for covering the campaign
Presidential and legislative elections by Media and audio communication and visual procedures.

Article 20: During the campaign, the media is committed to ensuring diversity through
accommodating various intellectual and political direction, by providing media coverage
Respect for the rule of equality for the presidential elections and respect for the rule of fairness for
For the legislative elections.

Joint decision between the ISIE and HAICA Date dated August 21, 2019 the rules for covering the campaign
Presidential and legislative elections by Media and audio communication and visual procedures.

Article 20: During the campaign, the media is committed to ensuring diversity through
accommodating various intellectual and political direction, by providing media coverage
Respect for the rule of equality for the presidential elections and respect for the rule of fairness for
For the legislative elections.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 161:

A punishment of imprisonment for six months to three years and a fine between one thousand and 3 thousand dinars applies to:

• Anyonecaughtintheactofgivingcashorinkinddonationswiththeaimofinfluencing a voter, or using the same methods to urge a voter to refrain from voting, whether before, during or after the vote;

• Anyone who deliberately hinders a voter to prevent him/her from exercising his/her electoral right;

• Anyone who diverts ballots outside the polling station.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 81:

The ceiling for overall spending on electoral campaigns or referendum campaigns, the ceiling for private funding, and the ceiling and requirements for public funding are set on the basis of criteria that particularly include the size of the constituency, the number of voters and cost of living, pursuant to government decrees upon consultation with the authority.

Governmental order number 754 of 2019 Dated 22 August 2019, relating to determination The overall ceiling of spending on the campaign Electoral and private funding ceiling And by setting the ceiling of public financing And adjust its terms and procedures for the presidential elections of the year 2019

Article 1: The aggregate ceiling for campaign spending is set for each round for the benefit of each candidate has been announced the acceptance of his candidature, is enfold the public grant, entitled Electoral Expenses.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 81:

The ceiling for overall spending on electoral campaigns or referendum campaigns, the ceiling for private funding, and the ceiling and requirements for public funding are set on the basis of criteria that particularly include the size of the constituency, the number of voters and cost of living, pursuant to government decrees upon consultation with the authority.

Governmental order number 754 of 2019 Dated 22 August 2019, relating to determination The overall ceiling of spending on the campaign Electoral and private funding ceiling And by setting the ceiling of public financing And adjust its terms and procedures for the presidential elections of the year 2019

​Article 1: The aggregate ceiling for campaign spending is set for each round for the benefit of each candidate has been announced the acceptance of his candidature, is enfold the public grant, entitled Electoral Expenses.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 81:

The ceiling for overall spending on electoral campaigns or referendum campaigns, the ceiling for private funding, and the ceiling and requirements for public funding are set on the basis of criteria that particularly include the size of the constituency, the number of voters and cost of living, pursuant to government decrees upon consultation with the authority.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 81:

The ceiling for overall spending on electoral campaigns or referendum campaigns, the ceiling for private funding, and the ceiling and requirements for public funding are set on the basis of criteria that particularly include the size of the constituency, the number of voters and cost of living, pursuant to government decrees upon consultation with the authority.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 81:

The ceiling for overall spending on electoral campaigns or referendum campaigns, the ceiling for private funding, and the ceiling and requirements for public funding are set on the basis of criteria that particularly include the size of the constituency, the number of voters and cost of living, pursuant to government decrees upon consultation with the authority.

In all cases, political publicity is prohibited during the period of elections.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 57: 

In all cases, political publicity is prohibited during the period of elections.

... A candidate in the presidential elections may use publicity media, as regulated by the Authority.

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties.:

Art. 26 - 'The financial statements of the political party are subject to an annual audit. The control of the accounts of political parties is carried out on the basis of set by the order of the accounting experts of Tunisia. The party whose annual resources do not exceed one million (1,000,000) dinars must designate a auditor selected from among the accountants registered on the roll of the order of accountants of Tunisia or entered on the roll of the accounting firm of Tunisia to the sub-section of "accounting technicians". Parties whose annual resources exceed one million (1,000,000) dinars must choose two auditors among the accountants registered on the roll of the order of the accounting experts of Tunisia. The fees of the auditors are at the expense of the political party. The audit report is presented at first leader of the party and a commission chaired by the first president of the administrative court with the participation of the first President of the Tunis Court of Appeal and the President of the Order of Chartered Accountants of Tunisia. The audit report is submitted to the Prime Minister within one month from the date of presentation of the party's financial statements by the statutory auditors. In the event of a difference of opinion between the auditors, they draw up a joint report containing the opinion of each of them. In the light of the report of the Commissioner accounts, the aforementioned committee approves the party's financial statements or refuses to approve them. The party publishes its financial statements accompanied by the report of the auditor in a newspaper published in Tunisia and on the party's electronic site if it exists, and within one month to from the date of approval of these financial statements.'

Art. 27 - 'The party presents to the court of auditors an annual report including a detailed description of its sources of financing and its expenses. '

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 86:

Each candidate, candidate list or party should:

• Provide original copies of the lists provided for in articles 83 and 84, the accounts of each constituency, and the comprehensive accounts to the Court of Auditors within forty five days of the date of the final announcement of the results of the elections, accompanied by the bank statement for the single account opened under the name of the campaign;

• Submit all these documents at once to the General Secretariat of the Court of Auditors or to the Secretariat of one of its territorially-competent organs, in exchange for a receipt.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 86:

Each candidate, candidate list or party should:

• Provide original copies of the lists provided for in articles 83 and 84, the accounts of each constituency, and the comprehensive accounts to the Court of Auditors within forty five days of the date of the final announcement of the results of the elections, accompanied by the bank statement for the single account opened under the name of the campaign;

• Submit all these documents at once to the General Secretariat of the Court of Auditors or to the Secretariat of one of its territorially-competent organs, in exchange for a receipt.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019, Article 87 (new): Candidate lists, candidates and parties shall publish their financial accounts in one of the daily newspapers published in Tunisia within two (2) months from the date of the proclamation of the final results of the elections or referendum following a simplified model prepared by the Court of Auditors and made available to candidate lists, candidates and parties on the Court's website.

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties.:Art. 27 - 'The party presents to the court of auditors an annual report including a detailed description of its sources of financing and its expenses. '

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 86:

Each candidate, candidate list or party should:

•    Provide original copies of the lists provided for in articles 83 and 84, the accounts of each constituency, and the comprehensive accounts to the Court of Auditors within forty five days of the date of the final announcement of the results of the elections, accompanied by the bank statement for the single account opened under the name of the campaign;

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019,  Article 91:The Court of Auditors executes its oversight of the revenues and expenses allocated to the campaign of each candidate list, candidate or party; ensures adherence to the singularity of the account; and executes its oversight of the revenues and expenses of the single bank account.

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019:

Article 98 (new): If the financial accounts of the list, the candidate or the party are not submitted in accordance with the procedures and within the time limit mentioned in article 86 of this law, the Court of Auditors imposes a fine equal to ten (10) times the maximum amount of public compensation in the constituency concerned.
If the Court of Auditors decides to reject the financial accounts of the list, the candidate or the party, it shall award a fine ranging from five (5) to seven (7) times the maximum amount of the public compensation in the constituency concerned.
If the electoral expenditure ceiling is exceeded in one of the electoral constituencies, the Court of Auditors shall impose one of the following sanctions against the list, the candidate or the party:
•    A financial penalty equal to the amount exceeding the ceiling if the excess is within the limit of 20%.
•    A financial penalty equal to two (2) times the amount exceeding the ceiling if the excess is greater than 20% and up to a limit of 50%.
•    A monetary penalty equal to five (5) times the amount exceeding the ceiling if the excess exceeds 50% and up to 75%.
In case where the financial accounts are not deposited in accordance with the first paragraph of this Article, or where the amount exceeding the expenditure limit is greater than 75%, the Court of Auditors shall impose a financial penalty equal to five (5) times the amount exceeding the ceiling and depriving any elected member who was a candidate on one of these lists from his mandate. The judgments of the Court are given by the court of the first instance. They may be appealed according to the procedures provided for by the law on the organization of the Court of Auditors. 

Article 99

The Court of Auditors is to impose a financial penalty that ranges between five hundred Dinars to two thousand and five hundred Dinars on candidates, candidate lists or political parties that disrupt the work of the Court by being late in providing the documents required for the Court to discharge its oversight functions.

The Court may also impose a fine ranging between one thousand and five thousand Dinars on candidates, candidate lists or political parties that violate the provisions of Articles 78, and 84 to 86 of this Law.

The rulings of the Court are issued as rulings of the first instance and may be appealed according to the procedures provided for in the Law on the Court of Auditors.

Article 100

The financial penalties specified in this subsection are to be imposed on the relevant political party if the punishable violation is committed by that political party and imposed with joint liability on the members of a candidate list if the punishable violation was committed by that candidate list.