Electoral trust audit requirements: obligations for audit certification and detailed reporting on contributions, distributions and related-party use. Audit certification under sub-rule (12) of rule 17CA requires the auditor to examine the balance sheet and income and expenditure account of an electoral trust, confirm that books and supporting documents have been properly maintained and received, and certify that the accounts give a true and fair view of the trust's state of affairs and surplus or deficit. An annexure requires detailed disclosure of contributions received and distributed, distributions to political parties, maintenance of contributor and recipient lists, related-party transactions and payments, loans to interested persons, diversion of income or property, and compliance with administrative expenditure limits.