Seven political parties in Ceará failed to submit their annual financial reports on time.
Twenty-four political parties in Ceará met the deadline and submitted their regional directorate financial reports: PEN, PSDB, PSD, PRP, PSOL, PSB, PDT, PPS, PSTU, PPL, PTN, PSL, PR, PT, SD, PV, DEM, PMDB, PC do B, PRB, PP, PROS, PRTB, and PSDC.
Ceara 247 - With the deadline for submitting annual financial statements for 2014 having passed on April 30th, seven of the 31 political parties in the state failed to submit their regional directorates' accounts to the Regional Electoral Court of Ceará: PTB, PTC, PSC, PMN, PT do B, PCB, and PHS.
The sanctions for failure to render accounts are provided for in Article 47 of TSE Resolution No. 23.432/2014 and imply a prohibition on receiving resources from the Party Fund until the political party's situation is regularized, in addition to having to "fully return all resources from the Party Fund that were delivered, distributed or transferred to it".
According to article 28 of TSE Resolution No. 23.432/2014, political parties, at any level of leadership and provided they were in effect in 2014, are required to submit their annual financial statements to the Electoral Court for that year.
Twenty-four political parties in Ceará met the deadline and submitted their financial reports for their regional directorates: PEN, PSDB, PSD, PRP, PSOL, PSB, PDT, PPS, PSTU, PPL, PTN, PSL, PR, PT, SD, PV, DEM, PMDB, PC do B, PRB, PP, PROS, PRTB, and PSDC.
The submission of annual financial statements by political parties is mandated by the Federal Constitution (article 17, item III) and the Political Parties Law (Law No. 9.096/1995 – article 32). According to the legislation, it is the responsibility of the Electoral Court to oversee the parties' accounts and accounting and asset records, to verify the correct regularity of the accounts, accounting records, and the application of resources received, whether from their own funds or from the Party Fund.