Political Finance Database

Art 5. The actions performed by a political party have a national nature and shall be exercised pursuant to the party´s by-laws and program, not subject to foreign entities or governments.

Art 28. After the matter is adjudged, the Superior Electoral Court orders the cancellation of the civil registration and of the by-laws of a party that: I – received or is receiving financial funds of foreign origin;

Art 31. A political party may not receive contributions, monetary aid or any form of aid with value in currency, be it directly or indirectly or in any form or guise, including through advertising of any kind, if such contributions or aid originate from: Lei 9,504/1997, Article 24: donations forbidden for parties and candidates for election campaigns. I - foreign entities or governments;

Article 24. Political parties and candidates are prohibited to receive, either directly or indirectly, cash donations or estimated cash amounts, including by means of publicity of any kind, that originate from: I – foreign entity or government;

Until 2016, private corporations were allowed donations to political parties and candidates, with a contribution limit equal to 2% of gross revenues earned in the year preceding the election.

Brazil enacted new legislation in 2015 reinforcing the prohibition of corporate donations. However, undue interference of private corporate money is still present, channeled through individual donations. Data from the 2018 elections shows that 90% of elected deputies received donations from individuals linked to private companies in Brazil.

'Article 31. A political party may not receive contributions, monetary aid or any form of aid with value in currency, be it directly or indirectly or in any form or guise, including through advertising of any kind, if such contributions or aid originate from: (...)IV - professional associations or trade unions.'

Article 24. Political parties and candidates are prohibited to receive, either directly or indirectly, cash donations or estimated cash amounts, including by means of publicity of any kind, that originate from: (...)VI – professional association or union;'

'Article 33. The accounting statements shall contain, among others, the following: I - discrimination of values and allocation of funds from the Party Fund; II - origin and amount of contributions and donations; III - expenditures of electoral nature, with specification and proof of spending with radio and television shows, committees, advertising, publications, rallies and other campaign activities; IV - detailed breakdown of revenue and expenditures.'
Article 39. Except for the provisions of Article 31, a political party may receive donations from individuals and legal entities to set up their funds. (...)Paragraph 3 Monetary donations shall be made via crossed check in the name of the political party or via bank deposit directly into the account of the political party.'

'Article 33. The accounting statements shall contain, among others, the following: I - discrimination of values and allocation of funds from the Party Fund; II - origin and amount of contributions and donations; III - expenditures of electoral nature, with specification and proof of spending with radio and television shows, committees, advertising, publications, rallies and other campaign activities; IV - detailed breakdown of revenue and expenditures.'
Article 39. Except for the provisions of Article 31, a political party may receive donations from individuals and legal entities to set up their funds. (...)Paragraph 3 Monetary donations shall be made via crossed check in the name of the political party or via bank deposit directly into the account of the political party.'

Article 31. A political party may not receive contributions, monetary aid or any form of aid with value in currency, be it directly or indirectly or in any form or guise, including through advertising of any kind, if such contributions or aid originate from: Lei 9,504/1997, Article 24: donations forbidden for parties and candidates for election campaigns. I - foreign entities or governments; FC/88, Article 17, II. II - public authorities or agencies, except for the allocations referred to in Article 38;  TSE Res. No. 21,841/2004, Article 5, paragraph 1: the prohibition does not reach political agents and civil servants affiliated to political parties invested in offices, functions, mandates or commissions due to nomination, election, appointment or delegation to the exercise of constitutional powers. See, however, TSE Res. No. 22,025/2005: "(...) The prohibition of item II, Article 31 of Lei 9,096/1995 is valid for contributions by individuals holding "cargo de confiança" or "função de confiança" positions (positions of trust for Brazilian civil service), calculated as a percentage of remuneration received and collected by the party as a payroll discount. (...) establishes a prohibition to make contributions for holders of office with ad nutum dismissible positions bearing condition of authority. III - self-regulated public bodies, public companies or utilities, joint stock companies and foundations established in law and whose resources include funds from governmental bodies or agencies; TSE Res. 21,841/2004, Article 5, paragraph 2: "The foundations mentioned in section III include policy education/indoctrination and research institutes or foundations pursuant to Article 44, item IV, Lei 9,096/1995". See, however, TSE Dec of 9.FEB.2006 in Special Res. 25,559: "The contents of item III of Article 31 of Lei 9,096/1995, regarding foundations, must be observed considering foundations of public nature". See notes to Article 24, item III, of Lei 9,504/1997.

Article 24. Political parties and candidates are prohibited to receive, either directly or indirectly, cash donations or estimated cash amounts, including by means of publicity of any kind, that originate from: I – foreign entity or government; II – body under direct or indirect Public Administration or foundation maintained with government resources; III – concessionaire or permittee authorized to work as a public-utility company; (...) IV – legal entity governed by private law which benefits from mandatory contribution set forth in statutory provisions; V – public utility type of entity; VI – professional association or union; (...) VII – not-for-profit legal entity that receives funds from abroad; VIII – entities devoted to charity and religious affairs; Item VIII as amended by Article 1 of Law n. 11,300/2006. IX – sports organizations;  Item IX as amended by Article 3 of Law n. 12,034/2009. X – non-governmental organizations that receive public funds; XI – civil society organizations of public interest. Items X and XI as amended by Article 1 of Law n. 11,300/2006.

Article 31. A political party may not receive contributions, monetary aid or any form of aid with value in currency, be it directly or indirectly or in any form or guise, including through advertising of any kind, if such contributions or aid originate from: Lei 9,504/1997, Article 24: donations forbidden for parties and candidates for election campaigns. (...) III - self-regulated public bodies, public companies or utilities, joint stock companies and foundations established in law and whose resources include funds from governmental bodies or agencies.

Article 24. Political parties and candidates are prohibited to receive, either directly or indirectly, cash donations or estimated cash amounts, including by means of publicity of any kind, that originate from: (...)II – body under direct or indirect Public Administration or foundation maintained with government resources;
III – concessionaire or permittee authorized to work as a public-utility company;

Article 73. Public agents, be they civil servants or not, are forbidden from engaging the following conducts that tend to affect the assurance of equal opportunities for candidates in elections: (...)Paragraph 10. In the year in which the election takes place, the government is prohibited from conducting free distribution of goods, values or benefits , except in cases of public calamity, state of emergency or for social programs authorized by law and already budgeted for in the previous year, in which cases the Attorney General's Office may monitor the financial and administrative execution of the process. Paragraph 10 added by Article 1 of Law 11,300/2006.

Individuals can contribute up to 10% of their annual income. All donations from legal entities are considered illegal.

"§ 1º As doações e contribuições de que trata este artigo ficam limitadas a 10% (dez por cento) dos rendimentos brutos auferidos pelo doador no ano anterior à eleição." Lei Nº 13.165, de 29 de Setembro de  2015.

Individuals may make donations to electoral campaigns up to 10% of their annual income. Legal entities are prohibited from contributing to political campaigns.

Article 23. Individuals may make donations in cash or estimated cash amounts to electoral campaigns, pursuant to the provisions set forth in this Law.(...)Paragraph 1. The donations and contributions referred to in this article shall be limited to: I – in case of individuals, a maximum amount of up to ten per cent of the gross income earned in the year before the election;(...)II – in case of candidates that make use of their own resources, the maximum spending amount as established by their respective parties, as required by this Law.'

Article 23. Individuals may make donations in cash or estimated cash amounts to electoral campaigns, pursuant to the provisions set forth in this Law.(...)Paragraph 1. The donations and contributions referred to in this article shall be limited to: I – in case of individuals, a maximum amount of up to ten per cent of the gross income earned in the year before the election;(...)II – in case of candidates that make use of their own resources, the maximum spending amount as established by their respective parties, as required by this Law.'

Article 23. Individuals may make donations in cash or estimated cash amounts to electoral campaigns, pursuant to the provisions set forth in this Law.(...)Paragraph 1. The donations and contributions referred to in this article shall be limited to: I – in case of individuals, a maximum amount of up to ten per cent of the gross income earned in the year before the election;(...)II – in case of candidates that make use of their own resources, the maximum spending amount as established by their respective parties, as required by this Law.'

However, if they have a share in a company they may donate to the campaign 10% of the companies' revenues of the previous year.

Article 23. Individuals may make donations in cash or estimated cash amounts to electoral campaigns, pursuant to the provisions set forth in this Law.(...)Paragraph 1. The donations and contributions referred to in this article shall be limited to: (...)II – in case of candidates that make use of their own resources, the maximum spending amount as established by their respective parties, as required by this Law.'

"Apesar disso, empresários e sócios de empresas ainda podem financiar campanhas eleitorais via doações de pessoas físicas ¹  (...) ¹ É preciso ressaltar, contudo, que a legislação brasileira restringe as doações de pessoa física a 10% dos rendimentos brutos auferidos pelo doador no ano anterior à eleição, conforme o que foi declarado pelo doador no Imposto de Renda. (...) A deputada Paula Belmonte, do Cidadania-DF, por sua vez, teve 96% de sua campanha financiada por empresários da educação, no caso, ela mesma, já que a parlamentar é sócia de uma empresa desse setor e doou para elas mesma R$ 2,4 milhões."  

https://parlametria.org/relatorios/2019/11/setores-economicos-na-campanha-2018#resumo-executivo

"§ 1º -A O candidato poderá usar recursos próprios em sua campanha até o limite de gastos estabelecido nesta Lei para o cargo ao qual concorre." LEI Nº 13.165, DE 29 DE SETEMBRO DE 2015.

Article 44. Electoral publicity on radio and television shall be limited to the free publicity time defined in this Law, with any placement of paid advertising therefore being forbidden. (...)Paragraph 2 At the time reserved for the electoral publicity, no commercial use or advertising shall be carried out with the intent, even if covert or subliminal, to promote a brand or a product.

Article 81. Donations and contributions from corporations to political campaigns may be made after due registration of the finance committees of the parties or coalitions. (...)Paragraph 3 Notwithstanding the provisions of the preceding paragraph, legal entities that exceed the limit set out in Paragraph 1 shall be prohibited from participating in public tenders and enter into contracts with the Government for a period of five years, by determination of the Electoral Justice, after due process in which it shall be assured ample right of defense.

Article 22. It is mandatory that both parties and candidates open a specific bank account to record all the financial transactions effected during the campaign.

Political parties receive public funds for their regular activities by the Special Fund for Financial Assistance to Political Parties. Electoral campaigns are financed by the Special Fund for Campaign Financing, introduced in 2018, and subsidized by the federal budget.

For the right to distribution of the Partisan Fund, political parties must have obtained at least 3% of the valid votes in the previous elections, that must be spread across a minimum of one-third of the federation states, and have at least 2% of valid votes in each of these states, and parties must have elected a minimum of 15 federal house representatives spread across at least one-third of the federal states.

To be eligible to receive funds from the Campaign Fund, political parties must achieve a minimum performance. As of 2018, parties must garner a minimum of1.5% of valid votes across at least 9 states, with at least 1% of the valid votes in each one of them. Alternatively, parties must elect a minimum of 9 deputies across 1/3  of Brazilian states.

The Special Fund for Campaign Finance is distributed according to electoral performance. 35 % is allocated according to the number of votes received in the previous elections; 48%according to the number of representatives in the lower house; 15% according to the number of senators, and 2% distributed equally among all parties. 

The Partisan or Party Fund is distributed equally to 5% among registered political parties, and 95% of the funds are allocated in the proportion of votes obtained in the previous election.

Art. 44. "The proceeds from the Party Fund shall be applied for: I -office maintenance and services rendered by the party, including the payment of staff in any capacity, observing, for the latter, the maximum limit of 50% (fifty percent) of the total amounts received; II -for doctrinal and political advertising; III -for recruitment and election campaigns; IV -for the creation and maintenance of or policy education/indoctrination and research institutes or foundations. This item shall receiveat least twenty percent of the total amounts received; V -for the creation and maintenance of programs for the promotion and dissemination of women's political participation as a percentage to be determined by the national party leadership, observing a minimum of 5% (five percent) of the total. 1° The rendering of accounts made by the party leadership at any level shall explicitly indicate the expenditures made with Party Fund resources so as to allow the Electoral Courts to verify compliance with the provisions of sections I and IV of this Article. 2° The Electoral Courts may, at any time, investigate the application of funds coming from the Party Fund. 3°The funds mentioned in this Article are not subject to the regime of Law 8,666 of June 21, 1993. 4° Charges and taxes of any kind are not included in the calculation of the percentage referred to in Paragraph I of this article. 5° The party that does not comply with provisions of item V of the caput of this Article shall, in subsequent year, add two point five percent (2.5%) of its proceeds from the Party Fund for that purpose, and many not use that apportionment for any other end. 

Art. 17. (...) 3º - political parties are entitled to monies from the party fund and to free-of-charge access to radio and television, as established by law. (..)

"Art. 3º O valor a ser definido pelo Tribunal Superior Eleitoral, para os fins do disposto no inciso I do caput do art. 16-C da Lei nº 9.504, de 30 de setembro de 1997, será equivalente à somatória da compensação fiscal que as emissoras comerciais de rádio e televisão receberam pela divulgação da propaganda partidária efetuada no ano da publicação desta lei e no ano imediatamente anterior, atualizada monetariamente, a cada eleição, pelo Índice Nacional de Preços ao Consumidor (INPC), da Fundação Instituto Brasileiro de Geografia e Estatística (IBGE), ou por índice que o substituir." Lei nº 13.487, de 6 de outubro de 2017

Art. 44. Electoral publicity on radio and television shall be limited to the free publicity time defined in this Law, with any placement of paid advertising therefore being forbidden(...)

Art. 47. "The radio, television and pay-TV broadcasters mentioned in Article 57 shall reserve slots during the forty-five days prior to two days before the election for network-wide advertising of the free electoral publicity in the manner prescribed in this article.(...) §2° The time slots reserved for electoral publicity in each election under the previous paragraph shall be distributed among all parties and coalitions that have candidates and representation in the House of Representatives, according to the following criteria: I -one third of the time distributed equally; II -two-thirds, distributed proportionally to the number of representatives in the House of Representatives; for coalitions, consider the sum of the number of representatives of all parties that comprise it(...) Lei das Eleições No. 9.504, de 30 de setembro de 1997

 Art. 48. "Parties registered with the Electoral Superior Court that fail to meet the requirements of Article 13 are hereby assured the guarantee of conducting one broadcast in national chain with a duration of 2 minutes." [LPP] Art. 49. "Parties who meet the requirements of Article 13 are hereby assured the following: I -conducting one broadcast on national chain and one broadcast on state chain each semester, lasting twenty minutes each; II -the use of a total of forty minutes per semester for thirty-second or one-minute inserts on national networks and equal time on state broadcasters. Lei dos Partidos Políticos No. 9.096, de 19 de setembro de 1995 (2009)

“Art. 46. Independentemente da veiculação de propaganda eleitoral gratuita no horário definido nesta Lei, é facultada a transmissão por emissora de rádio ou televisão de debates sobre as eleições majoritária ou proporcional, sendo assegurada a participação de candidatos dos partidos com representação superior a nove Deputados, e facultada a dos demais, observado o seguinte (...) § 5º Para os debates que se realizarem no primeiro turno das eleições, serão consideradas aprovadas as regras, inclusive as que definam o número de participantes, que obtiverem a concordância de pelo menos 2/3 (dois terços) dos candidatos aptos, no caso de eleição majoritária, e de pelo menos 2/3 (dois terços) dos partidos ou coligações com candidatos aptos, no caso de eleição proporcional.” (NR)"

Article 51. Political party registered with statute registered with the Superior Electoral Court are assured the right to freely use public schools or Legislative Houses for their meetings or conventions, taking responsibility for the damages perhaps caused with their events.

Article 23. Individuals may make donations in cash or estimated cash amounts to electoral campaigns, pursuant to the provisions set forth in this Law. (...)Paragraph 5. The candidate is forbidden to make donations in cash as well as donations of trophies, prizes or allowances of any kind to individuals or legal entities after his/her candidacy is registered and before the elections are held.

"Art. 9º  Nas três eleições que se seguirem à publicação desta lei, os partidos reservarão, em contas bancárias específicas para este fim, no mínimo 5% (cinco por cento) e no máximo 15% (quinze por cento) do montante do Fundo Partidário destinado ao financiamento das campanhas eleitorais para aplicação nas campanhas de suas candidatas, incluídos nesse valor os recursos a que se refere o inciso V do art. 44 da Lei nº 9.096, de 19 de setembro de 1995." 

"§ 7º O limite previsto no § 1º não se aplica a doações estimáveis em dinheiro relativas à utilização de bens móveis ou imóveis de propriedade do doador, desde que o valor estimado não ultrapasse R$ 80.000,00 (oitenta mil reais).” (NR)"

"Art. 9º  Nas três eleições que se seguirem à publicação desta lei, os partidos reservarão, em contas bancárias específicas para este fim, no mínimo 5% (cinco por cento) e no máximo 15% (quinze por cento) do montante do Fundo Partidário destinado ao financiamento das campanhas eleitorais para aplicação nas campanhas de suas candidatas, incluídos nesse valor os recursos a que se refere o inciso V do art. 44 da Lei nº 9.096, de 19 de setembro de 1995." 

"Art. 9º  Nas três eleições que se seguirem à publicação desta lei, os partidos reservarão, em contas bancárias específicas para este fim, no mínimo 5% (cinco por cento) e no máximo 15% (quinze por cento) do montante do Fundo Partidário destinado ao financiamento das campanhas eleitorais para aplicação nas campanhas de suas candidatas, incluídos nesse valor os recursos a que se refere o inciso V do art. 44 da Lei nº 9.096, de 19 de setembro de 1995." 

"§ 7º O limite previsto no § 1º não se aplica a doações estimáveis em dinheiro relativas à utilização de bens móveis ou imóveis de propriedade do doador, desde que o valor estimado não ultrapasse R$ 80.000,00 (oitenta mil reais).” (NR)"

A spending limit is calculated prior to an election and set depending on the office a candidate is contesting:

President: $22.1 million in the first round, and half that amount in case of a second round.
Governor: from $884.6 thousand to $6.6 million, depending on the number of voters in a state.
Senator: from $790 thousand to $1.77 million, depending on the number of voters in a state.
Federal Deputy: $790 thousand.
State or District Deputy: $316 thousand.

Art. 36.(...) 2º Não será permitido qualquer tipo de propaganda política paga no rádio e na televisão.

“Art. 57-A. É permitida a propaganda eleitoral na internet, nos termos desta Lei, após o dia 15 de agosto do ano da eleição.” (NR) (...) IV - a qualquer tempo, quando se tratar de conteúdo que esteja sendo divulgado na internet, ou em 72 (setenta e duas) horas, após a sua retirada."

“Art. 57-A. É permitida a propaganda eleitoral na internet, nos termos desta Lei, após o dia 15 de agosto do ano da eleição.” (NR) (...) IV - a qualquer tempo, quando se tratar de conteúdo que esteja sendo divulgado na internet, ou em 72 (setenta e duas) horas, após a sua retirada."

Article 32. Political parties are required to annually submit to the Electoral Courts the accounting statements for the last fiscal year no later than April 30 of the following year. Paragraph 1 The accounting statements of the national body shall be submitted to the Superior Electoral Courts, those of the state agencies to the Regional Electoral Courts and those of the municipal bodies to the Electoral Judges.

Article 32. Political parties are required to annually submit to the Electoral Courts the accounting statements for the last fiscal year no later than April 30 of the following year. Paragraph 1 The accounting statements of the national body shall be submitted to the Superior Electoral Courts, those of the state agencies to the Regional Electoral Courts and those of the municipal bodies to the Electoral Judges.

Article 28. The rendering of accounts are mandatory for: (...) I – candidates for majority elections, in compliance with regulations set forth by the Electoral Justice;
II – candidates for proportional elections, provided they use the templates that feature in the Annex of this Law. (...) Paragraph 1. The rendering of accounts of candidates running for majority elections shall be performed by the financial committee, and shall be accompanied by statements of the bank accounts that detail financial transactions operated during the campaign and list deposited checks, indicating their respective numbers, amounts and issuers. Paragraph 2. The rendering of accounts of candidates running for proportional elections shall be performed by either the financial committee or the candidate him/herself.

Article 28. (...)Paragraph 4. It is mandatory that political parties, coalitions and candidates disclose on the world wide web (Internet), during the electoral campaign, on August 6th and on September 6th, reports detailing resources in cash or estimated cash amounts that they earned to fund the electoral campaign, as well as campaign expenditures, and such information shall be published in a website to be designed by the Electoral Justice; the names of campaign donors as well as the amounts respectively donated by them shall be informed in the final rendering of accounts referred to in items III and IV of Article 29 of this Law.   - Election Law  nr 9,504, 1997

Article 32. Political parties are required to annually submit to the Electoral Courts the accounting statements for the last fiscal year no later than April 30 of the following year. (...)Paragraph 2 The Electoral Courts hereby determines the immediate publication of the accounting statements in the official press, and, where it does not exist, its affixation to the Electoral Registry Office. Lei dos partidos politicos nr 9,096, 1995.

Article 28. (...)Paragraph 4. It is mandatory that political parties, coalitions and candidates disclose on the world wide web (Internet), during the electoral campaign, on August 6th and on September 6th, reports detailing resources in cash or estimated cash amounts that they earned to fund the electoral campaign, as well as campaign expenditures, and such information shall be published in a website to be designed by the Electoral Justice; the names of campaign donors as well as the amounts respectively donated by them shall be informed in the final rendering of accounts referred to in items III and IV of Article 29 of this Law.  

Article 33. The accounting statements shall contain, among others, the following: I - discrimination of values and allocation of funds from the Party Fund; II - origin and amount of contributions and donations; III - expenditures of electoral nature, with specification and proof of spending with radio and television shows, committees, advertising, publications, rallies and other campaign activities; IV - detailed breakdown of revenue and expenditures.

Article 33. The accounting statements shall contain, among others, the following: I - discrimination of values and allocation of funds from the Party Fund; II - origin and amount of contributions and donations; III - expenditures of electoral nature, with specification and proof of spending with radio and television shows, committees, advertising, publications, rallies and other campaign activities; IV - detailed breakdown of revenue and expenditures.

Article 32. Political parties are required to annually submit to the Electoral Courts the accounting statements for the last fiscal year no later than April 30 of the following year.

Article 34. The Electoral Courts shall exercise supervision over the bookkeeping and accountability of the party and of campaign expenses, and shall certify whether such adequately reflect the actual financial transactions, expenditures and resources used in election campaigns, (...).

Article 34. The Electoral Courts shall exercise supervision over the bookkeeping and accountability of the party and of campaign expenses, and shall certify whether such adequately reflect the actual financial transactions, expenditures and resources used in election campaigns, (...) Sole paragraph. To perform the verifications required to meet the provisions of the caput, The Electoral Courts may request the assistance of technical staff from the Superior Court of Audit or the State Courts of Audit for as long as necessary. Article 35. The Superior Electoral Court and the Regional Electoral Courts shall, upon receipt of a well-grounded complaint by an affiliated member or Delegate from a Party, a representation by the Federal Attorney General or Regional Attorney General or by initiative of the Inspector, determine the examination of a party's bookkeeping and the investigation of any acts that violate statutory or legal requirements to which its members or affiliates are subject in financial matters, and may also determine the financial disclosure of the accounts of the parties for clarification or verification of the facts relating to the complaint.

Art. 28. After the matter is adjudged, the Superior Electoral Court orders the cancellation of the civil registration and of the by-laws of a party that: I - received or is receiving financial funds of foreign origin;(...).

Art. 36. 'In case a breach of legal or statutory nature is verified, the party involved shall be subject to the following penalties:I -for resources of unmentioned or unclarified origin, the receiving of funds from the Party Fund shall be suspended until clarification be accepted by the Electoral Court;II -in the case of receipts of funds mentioned in Article 31, participation in the Party Fund shall be suspended for a year;III -in the case of receipt of donations whose amount exceeds the limits provided in Article 39, paragraph 4, participation in the Party Fund shall be suspended for two years and a fine shall be levied against the party equal to the amount that exceeds the limits defined. 

Art. 37. Failure to render accounts or total or partial rejection of rendered accounts shall lead to suspension of new shares from the Party Fund and subject those responsible to the penalties of law.  1.The Electoral Courts may due diligence in order to complement information or resolve irregularities found in the accounts rendered by party leaderships or candidates.  2. The sanction referred to in the caput shall apply exclusively to the party level responsible for the irregularity. 3. The suspension of transfers of new shares from the Party Fund due to total or partial rejection of accounts rendered by parties shall be applied in a proportionate and reasonable mannerfor a period of one (1) month to twelve (12) months, or through discount of the amount to be transferred from the amount identified as irregular; a penalty of suspension may not be levied if the accounts rendered are not judged by the competent court or jurisdiction within five (5) years of their submission.  4. The decision to disallow all or part of the accounts rendered by party institutions may be appealed to the Regional Electoral Courts or the Superior Electoral Court, as appropriate, and such appeal shall be received with suspensive effect.  5. The rendering of accounts rejected by the Regional Courts and the Supreme Court may be reviewed for purposes of proportional application of sanction upon request for that end stated in the records of the accounts rendered.  6.The examination of the accounts rendered by party institutions has jurisdictional nature.