51. Is information in reports from political parties and/or candidates to be made public?

"The political party shall prepare a report on the received donations.

The report on the received donations shall contain the data from the register of donations.

The political party shall submit the report referred to in paragraph 2 of this Article at the latest by 31 March for the previous year, together with the annual financial statement referred to in Article 27 of this Law, to the State Audit Office.

The political party shall submit the report referred to in paragraph 2 of this Article at the latest by 31 March for the previous year, to the Public Revenue Office.

The State Audit Office and the Public Revenue Office shall be obliged to publish the obtained reports on their web sites."

"The political parties, until 31 March at the latest, shall prepare the annual financialstatement for the previous year in accordance with law. The statement shall contain the financial operation of the account of the political party, as well as the sub-accounts of the local branches.

The annual financial statement shall as well contain data for:

- the total income including the data for the total amount of donations, gifts, contributions, dotations, money, material assets, equipment, services, personal incomes, membership fee, legates and other and

- the total expenditures.

The annual financial statement shall be submitted to the State Audit Office within the time period determined in paragraph 1 of this Article.

If the State Audit Office establishes irregularities in the annual financial statement of the political party which are contrary to the provisions of this Law, it shall file a motion for initiation of a misdemeanor procedure or shall file a report to the competent public prosecutor in a period of 30 days as of the establishment of the irregularities.

The template, form, content and manner of keeping the financial statement shall be prescribed by the Minister of Finance."

"The political party shall be obliged to publicly announce the annual financial statement on their website."

Sourcs: Articles 25, 27 and 27a, Law on financing political parties 2004, amendments 10/2011 and 11/2012