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

Article 38 of the Polish Act on Political Parties

A political party shall submit to the State Electoral Commission, by 31 March of each year at the latest, a report on the sources of raised funds, including bank loans and terms on which these were obtained and on spending out of the Election Fund in the previous calendar year, hereinafter referred to as the "report". 2. The minister responsible for public finances, having consulted the State Electoral Commission, shall specify, by way of a regulation, the specimen of the report, together with necessary guidance as to the manner of preparing same as well as a list of documents to be appended. The specimen shall specify in particular the manner of separate accounting for proceeds of the Election Fund of a political party. 3. The report shall be appended with an opinion and report of the registered auditor covering receipts into the Election Fund of political party. The registered auditor shall be appointed by the State Electoral Commission and costs of preparing the opinion and the report shall be covered by the National Electoral Office. 3a. The report shall be filed in writing and on a computer data storage medium, whose type and software format shall be specified by the minister responsible for public finances in the regulation referred to in paragraph 2.