55. Which institution(s) receives financial reports from political parties and/or candidates?

Political parties/movements are required to file their balance sheet with the Institutional Secretariat by 30 April of each year; the Institutional Secretariat is to make this information public through the press (Article 8, LFPPM). This is done in practice by the legal representative of the political party who hands the accounts to the Institutional Secretariat. The latter then attaches an attestation of its receipt to the balance sheet, whenever it is received, and provides is to the press office of Parliament for release to the press. The Institutional Secretariat is an administrative office which is part of public administration and provides administrative support to the Captains Regent, the Great and General Council (Parliament), the respective parliamentary commissions and the Constitutional Court. Regarding political funding responsibilities, it (i) registers, at the start of a legislature, those political parties and movements which have presented lists and are in Parliament (data on name of party/movement, address of headquarters, information on legal and administrative representatives) and updates such information, as necessary; (ii) acts as depositary of balance sheets; (iii) notifies auditors upon their appointment to the Auditing Committee (see paragraph xx); (iv) acts as depositary of the Auditing Committee annual reports.
Source: GRECO (2016), Third Evaluation Round, Evaluation Report on San Marino, Transparency of Party Funding, (Theme II), GRECO, Strasbourg

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