47. Do political parties have to report regularly on their finances?

73. [...] The party headquarters and the provincial organizations also including the districts under its administration shall prepare their final accounts showing the practical results of the previous year’s budget by the end of April following each budget year. The final accounts belonging to the provincial organizations and the headquarters shall be examined, approved and joined by the central decision-making and administrative committee. [...]
Source: Article 73, Law on Political Parties, 1983 (amended 2018)

 74. Consolidated final accounts, along with the final accounts of the headquarters, provincial and township organizations, shall be submitted by the chairman of the political parties by the end of June to the Constitutional Court for audit and the Supreme Court of Appeals Proecutor’s Office for information.
Source: Article 74, Law on Political Parties, 1983 (amended 2018).

Parties declare their campaign funds through annual general party financial reports to the Constitutional Court.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

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