PF ENG.pdf

II. ExpendituresThis segment of the research examines basic categories of expenditures of political unions, key 2012tendencies of political party spendings as compared to the period between 2007 and 2011, and otherfindings.Financial declaration forms, which came as a result of the legislative reform carried out in December2011, give quite a detailed understanding of financial spending by political unions. Declarationsencompass up to 50 cost types, the majority of which are actively used by parties. The State AuditOffice is trying to improve the declaration forms step by step. Every type of expense is virtuallyknown as the forms have a reference for "other expenses" in which parties enter every single cost thatis not provided for in the general classification.The declarations detail the information on the sums discharged in the form of salaries / bonuses, aswell as on who specifically received the funds, and at what time and for what service the funds werereceived. Separate boxes are allotted for travel expenses and the spending of the funds received fromthe Electoral Systems Development, Reforms and Training Center (Center), which is further detailedin a footnote. The most positive of all is that the political party declarations allow spelling out thegiven costs individually. In particular, the declarations contain boxes for entering details pertaining toreal estate lease, car rental and other property lease that, similar to the salary / bonus and a businesstrip boxes, and give exhaustive information on every amount of monetary expense, and specifically,on what a given political union received as a lease, for what period and from whom. This enablesexact verification of thefinancial resouces spent byThe United National Movement, like in previous years, has the parties and, therefore, adds tobiggest expense record. This is, of course, caused by the fact thatthe degree of theirits income was also higher than that of other political unions.transparency. However, otherOn the other hand, a number of parties assumed excessivetypes of expenses, such asliabilities that exceeded their income. This was actually not theadvertising costs, spendingcase with the United National Movement whose balance by theend of the year showed more cash remaining than spent.within the Center financingetc., also need to be spelled outin the same detailed way.If the costs of quite some political unions did not exceed from 5 to10 types up until 2011, the 2011declarations depict the same parties filling out much more categories from the list of 50 types. So, forexample, the New Rights, the Conservative Party, the National Forum, the Movement for UnitedGeorgia and Kartuli Dasi have more than twice as many cost types indicated in the 2011 statement as13