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

Political parties shall publish their annual financial statements in mass media along with auditor’s opinion.

Source: Articles 21.5. Law on Political Parties, 1992 (amended 2018).

The annual financial statements of political parties are posted on the official website of the Central Election Commission of the Republic of Azerbaijan.

Source: Articles 21.6. Law on Political Parties, 1992 (amended 2018).

95.1. Copies of financial reports of registered candidates, of political parties and blocs of political parties which have a registered candidate, and of referendum
campaign groups shall be published within 5 days of their receipt by the relevant election commissions.
Source: Article 95.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

159.1. It will be obligatory for the following information on the candidate registered or nominated in a single-mandate constituency to be published in the mass media in accordance with the rules mentioned in Article 77.3 of this Code:

159.1.1. on the financial statement of expenditure of funds, if the election funds for political parties and blocs of political parties and of candidates or registered candidates respectively exceed 10,000 or 2,500 manats;

159.1.2. the legal entities who made donations to the election funds of political parties or blocs of political parties or to candidates or registered candidates in amounts exceeding, respectively, 5,000 or 1,250 manats, (in this case, the possibility of transfer of funds through several installments of donations should be taken into account);

159.1.3. the number of citizens who made donations in election funds in amounts exceeding 250 manats;

159.1.4. the funds returned to the donors and the grounds of their return; and

159.1.5. the total amount received in and spent from an election fund.

Source: Article 159.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

192.1. It shall be obligatory to publish the following information in the mass media provided for by Article 77.2 of this Code:

192.1.1. the financial report on expenditure of funds if the election fund of a registered presidential candidate or a presidential candidate respectively exceeds 10,000 and 2,500 manats;

192.1.2. the legal entities who made donations to registered presidential candidates or presidential candidates, in respective amounts exceeding 5,000 and 1,250 manats (in this case, the possibility of transfer of funds by the same legal entity through several installments of donations should be taken into account);

192.1.3. about the number of citizens who made donations to the election fund in amounts exceeding 250 manats;

192.1.4. the funds returned to donors and the grounds for their return; and

192.1.5. the total amount of money received in and spent from the election fund.

Source: Article 192.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Article 228. Transparency in Usage of Money from Election Funds of Political Parties, Blocs of Political Parties, and Candidates for Municipal Membership
228.1. It shall be obligatory to publish the following information on the election fund of the candidate for municipal membership in the mass media mentioned in Article 77.4 of this Code:
228.1.1. the financial report on use of a candidate for municipal membership’s election fund, if its value exceeds 1,000 manats;
228.1.2. the legal entities who made donations to the election fund of a candidate for municipality membership, if the amount donated exceeded 2,500 manats (in this case, possibility of transfer of funds by the same legal entity through several installments of donations should be taken into account);
228.1.3. the number of citizens who made donations, to the election fund of a candidate for municipality membership exceeding 250 manats;
228.1.4. funds returned to donors and on the grounds for their return; and
228.1.5. the total amount of money received in and spent from the election fund of a candidate for municipality membership.

Source: Article 228.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

228.2. It shall be obligatory to publish the following information on the political parties or blocs of political parties in the mass media in conformity with the rules mentioned in Article 77.2 or 77.3 of this Code:
228.2.1. the financial statement of expenditure of funds, if the election funds exceed 10,000 manats;
228.2.2. the legal entities who made donations to the election funds exceeding 5,000 manats (in this case, possibility of transfer of funds by the same legal entity through several installments of donations should be taken into account);
228.2.3. the number of citizens who made donations exceeding 250 manats;
228.2.4. the funds returned to the contributors and the grounds for their return;
228.2.5. the total amount received by and spent from the election fund.

Source: Article 228.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Annual financial statements of political parties are published in mass media and posted on the official website of the Central Election Commission of the Republic of Azerbaijan. 

The financial reports of registered candidates, of political parties and blocs of political parties which have a registered candidate, and of referendum campaign groups shall be disseminated to the media by the the constituency election commissions and the Central Election Commission.

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

Additionally, candidates at parliamentary, presidential and municipal elections (including Political Parties, Blocs of Political Parties) are obliged to publish the financial information on election funds.

Source: Articles 159, 192 and 228, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).