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The Election Commission is pleased to issue the Guidelines for Scrutiny of Books of Accounts of the Registered Political Party 2013 with the primary purpose to facilitate:


1)     Mobilization of Fund only at the rate and from sources permitted;

2)     Utilization of Fund for genuine and authorized purposes; and

3)     Recording, accounting and reporting all Party income and expenditure in accordance with the Generally Accepted Accounting Practices (GAAP).


The Guideline shall be available on the ECB Website: www.election-bhutan.org.bt/Guidelines/Scrutiny.pdf or a copy can be obtained from the Public Election Fund Division of the Election Commission.


As such account and finance of Political Parties shall be subject to scrutiny under these Guidelines.


Any, violation shall be dealt strictly towards ensuring that illegal money does not influence Politics and Elections in the Kingdom.


In particular, the attention of Political Parties is hereby drawn to the legal provisions under the Electoral Laws and these Guidelines that no person or organisation or entity can directly or indirectly mobilize resources on behalf of a Political Party other than as permitted under the Laws.


By Order





(Kunzang Wangdi)

Chief Election Commissioner of Bhutan

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