48. Do political parties have to report on their election campaign finances?

Electoral Code (2011)Article 84-b(1) The organiser of the election campaign is required on the eleventh day from the day of the election campaign to submit financial report on the incomes and expenditures on the election campaign bank account from the day it was open until the end of the tenth day of the election campaign.(2) The organiser of the election campaign is required one day after the end of the election campaign to submit financial report on the incomes and expenditures on the election campaign bank account for the second half of the election campaign.(3) Reports from paragraphs (1) and (2) of this article shall be submitted on a template adopted by the Minister of Finance, which includes information on the name or designation of the donor, type and amount of donations, dates when donations were received and expenditures for each donation as well as incomes and expenditures throughout the election campaign.(4) Reports are submitted to the State Election Commission, State Audit Office and the State Commission for Preventing Corruption, which are required to publish them on their web sites.8. Financial ReportArticle 85(1) The organiser of the election campaign is required, immediately and no later than 15 days after the end of the election campaign to submit total financial report on the election campaign.(2) The financial report on the election campaign shall be submitted in a form prescribed in Article 84-b Paragraph (3).(3) The financial report shall be submitted to the State Election Commission, State Audit Office, State Commission for Preventing Corruption and the Parliament of the Republic of Macedonia, and for the local elections also to the Municipal Council and the Council of the City of Skopje.(4) The financial report from paragraph (3) of this article shall be published by State Election Commission, State Audit Office and the State Commission for Preventing Corruption on their websites.(5) When the organiser of a campaign is a group of voters, the excess of collected funds shall be donated to charity.(6) If the State Audit Office determines irregularities in the financial report of the organiser of the election campaign which are infringing the provisions of this Code, shall submit a request for instituting a misdemeanour procedure or shall deliver a submission to the competent public prosecutor within a period of 30 days from the day of determining the irregularities

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