55.4. The valuation of non-monetary donations shall be determined by the donation agreement based on the average market exchange rate, and the valuation shall not exceed the maximum amount of donations given by citizens and legal entities. Article 56. Prohibition of giving and receiving donations 56.1. The following persons are prohibited from donating: 56.1.1. foreign countries or foreign organizations, international organizations, foreign-invested organizations, state and local self-governing organizations; 56.1.2. a foreign citizen or stateless person; 56.1.3.A person under the age of 18; 56.1.4. state and local ownership, state and local ownership participation legal entities; 56.1.5. a bankrupt legal entity with tax liabilities determined by a court decision; 56.1.6. trade unions, religious organizations; 56.1.7. a legal entity that has not been established for one year. 56.2. If a person who is prohibited from donating has made an election donation, the person authorized to receive the donation will return it. 56.3. If the donor donates, he is obliged to prove to the recipient whether he meets the requirements specified in Article 56.1 of this law. 56.4 Donations received in violation of Article 56.2 of this law shall be transferred to the state income or treasury. 56.5. The party may use its own movable and immovable property for party, coalition and candidate election campaigns, and this is not considered a donation. 56.6. Funds transferred between the election expenses account of the candidate and the party or alliance are not considered as donations. Article 57. Election expenses report 57.1. Income and expenditure information shall be fully reflected in the election expenditure report. 57.2. The election expense report is a financial report of monetary and non-monetary assets. 57.3. Within 45 days from the day of polling, parties and coalitions, and within 30 days from the day of polling for candidates, a private audit legal entity shall draw up an opinion on the expense report and submit it to the highest state audit institution. 57.4. The expense report shall be issued with the following indicators: 57.4.1. the total amount of income included in the election expense account for each source of capital and transaction specified in Article 49.2 of this law; 57.4.2. the information specified in Article 54.4 of this Law and the amount and form of donation of the donor citizen or legal entity; 57.4.3. expenditure categories, performance, and contracts; 57.4.4. balance amount and location; 57.4.5. the amount of funds before spending from the election expenses account. 57.5. The director of the bank where the election expenses account is placed, or the head of the branch, shall issue a statement of all transactions of the account and submit it to the supreme state audit institution within 30 days from the date of the election. Article 58. Control and openness and transparency of election expenditure reports 58.1. The Supreme State Auditing Organization shall review the expenditure report within 60 days from the date of receipt and make the results public, and publicize the individuals who have donated one million MNT or more and the legal entities who have donated two million MNT or more. / In this section, after the word "public", "citizens who have donated 1 million MNT or more and legal entities who have donated 2 million MNT or more will be notified to the public" was added by the law dated June 16, 2023, and dated 01.01.2024. It will be enforced from January 1./ 58.2. The Supreme State Audit Organization shall exercise the following rights and obligations regarding the election expenditure report: 58.2.1. monitor donations, financing, and expenditures received by parties, coalitions, and candidates, either individually or jointly with other government organizations; 58.2.2. obtaining information related to election financing from parties, alliances, and candidates; 58.2.3. to prepare and prepare documents and deliver them to the relevant authorities regarding violations of election funding and spending; 58.2.4. collect documents related to election financing from state and other organizations, officials and citizens; 58.2.5. Approving procedures and forms related to issuing, receiving, publicizing and presenting expense reports. 58.3. The supreme state audit organization shall disclose the information specified in Articles 38.5 and 38.13 of this law from the day of completion of the conclusion and from the day of receipt of the information specified in Article 58.4 on the website of its organization, and shall provide the public with the opportunity to view it freely. / In this section, "Articles 26.3.6, 26.4.6, and 38.5" were changed to "Articles 38.5, 38.13" by the law dated June 16, 2023, and will be enforced from January 1, 2024. ./ 58.4. Candidates, parties, and alliances shall publicly inform the public about the progress of spending of donations and election expenses three days before the day of polling, and submit them to the highest state audit organization. 58.5. In case the Supreme State Audit Organization requests information and documents in accordance with the mandate stipulated in Article 58.2 of this Law, the relevant citizens and legal entities are obliged to provide information and documents.