THE POLITICAL GROUPS WERE TO DEPOSIT THE FUNDS ALLOCATED TO THEM IN SEPARATE BANK ACCOUNTS SPECIFICALLY OPENED FOR THAT PURPOSE .
7 THE CHAIRMEN OF THE POLITICAL GROUPS WERE TO BE RESPONSIBLE FOR ENSURING THAT THE FUNDS WERE USED FOR PURPOSES COMPATIBLE WITH THE RULES ADOPTED . AN ACCOUNT OF THE UTILIZATION OF THE FUNDS WAS ULTIMATELY TO BE GIVEN TO THE OTHER CONTROL BODIES RESPONSIBLE FOR AUDITING THE FUNDS OF THE EUROPEAN PARLIAMENT .
8 AS REGARDS ACCOUNTING RECORDS , THE RULES REQUIRED THAT COMPLETELY SEPARATE ACCOUNTS BE KEPT FROM THOSE RECORDING INCOME AND EXPENDITURE PERTAINING TO THE POLITICAL GROUPS ' OTHER ACTIVITIES . THE POLITICAL GROUPS WERE TO INSTITUTE ACCOUNTING SYSTEMS MEETING CERTAIN SPECIFIED REQUIREMENTS . THE SYSTEMS HAD TO MAKE A DISTINCTION BETWEEN THREE TYPES OF EXPENDITURE ( ADMINISTRATIVE EXPENDITURE , EXPENDITURE ON MEETINGS AND EXPENDITURE ON PUBLICATIONS AND PUBLICITY ), SUBDIVIDED BY PROJECT . EACH YEAR , STARTING FROM THE DATE OF THE FIRST TRANSFER OF FUNDS TO THE POLITICAL GROUPS , THE GROUPS WERE TO PUBLISH A REPORT ON THE UTILIZATION OF THE FUNDS ( PAYMENTS , COMMITMENTS , RESERVES ) DURING THAT PERIOD . THAT REPORT WAS TO BE FORWARDED TO THE PRESIDENT OF THE EUROPEAN PARLIAMENT AND TO THE CHAIRMAN OF THE COMMITTEE ON BUDGETARY CONTROL .
9 UNDER THE HEADING ' REPAYMENT OF FUNDS NOT UTILIZED ' , IT WAS STATED THAT THE FUNDS ALLOCATED COULD BE UTILIZED UNTIL AT THE LATEST 40 DAYS BEFORE THE DATE OF THE ELECTIONS TO COVER ANY PAYMENT COMMITMENTS , PROVIDED THAT PAYMENT WAS ACTUALLY MADE NOT LATER THAN 40 DAYS AFTER THE DATE OF THE ELECTIONS . ANY MONIES DISBURSED CONTRARY TO THOSE TWO CONDITIONS WERE TO BE REPAID TO THE EUROPEAN PARLIAMENT WITHIN THREE MONTHS OF THE DATE OF THE ELECTIONS . WHERE APPROPRIATE , THE EUROPEAN PARLIAMENT COULD RECOVER ANY MONIES OWING TO IT BY DEDUCTING THAT AMOUNT FROM THE APPROPRIATIONS SET ASIDE FOR THE POLITICAL GROUPS UNDER ITEM 3706 ( OTHER POLITICAL ACTIVITIES ).
10 ON 29 OCTOBER 1983 , THE ENLARGED BUREAU , WHICH IS COMPOSED OF THE BUREAU AND THE CHAIRMEN OF THE POLITICAL GROUPS , ADOPTED ' RULES GOVERNING THE USE OF THE APPROPRIATIONS FOR REIMBURSEMENT OF EXPENDITURE INCURRED BY THE POLITICAL GROUPINGS HAVING TAKEN PART IN THE 1984 EUROPEAN ELECTIONS ' ( OFFICIAL JOURNAL C 293 , P . 1 ) ( HEREINAFTER REFERRED TO AS ' THE 1983 RULES ' ).
11 AS HAD BEEN ANNOUNCED IN THE 1982 DECISION , THOSE RULES SPECIFIED THE BASIS ON WHICH THE RESERVE FUND OF 31% WAS TO BE ALLOCATED . THE CONDITIONS CONCERNING THE MINIMUM NUMBER OF VOTES WHICH POLITICAL GROUPINGS HAD TO OBTAIN IN ORDER TO OBTAIN A SHARE OF THE FUNDS ARE THE SAME AS THOSE SET OUT IN THE 1982 DECISION . THE 1983 RULES ADDED THAT POLITICAL GROUPINGS WISHING TO BENEFIT FROM THE 1% CLAUSE HAD TO SUBMIT A DECLARATION OF AFFILIATION TO THE SECRETARY GENERAL OF THE EUROPEAN PARLIAMENT NO LATER THAN 40 DAYS