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Cambodia

Cambodia

Answer
Not specified
Source

Law onPolitical Party, 1997

CHAPTER VII

RECORDS AND AUDITS

Article 30: The financial records of politicalparties shall be kept for at least seven (7) years and shall be

available for audit in accordance with the party'sstatutes or internal rules, or with the decision of a competent

court or institution.

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Article 31: Registered political parties shallsubmit a report to the Ministry of Interior and the Ministry of

Economy and Finance before 31 December of each yearsigned by the president and treasurer of the party.

The report shall comprise:

1. the principal activities of the political party;

2. the annual financial statement of income anditemized expenditures prepared by the party's accountant;

3. a bank statement of the party's accounts;

4. a list of all the assets (including property andbusiness concerns) and liabilities of the political party.

Article 32: The Ministry of Economy and Financeshall be responsible for verifying the financial records referred to insubparagraphs 2, 3, and 4 of Article 31 of this law.

Source:http://www.refworld.org/docid/3ae6b51414.html

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