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

Art. 74 - "(2) Within 30 days of official publication of the general election results political party shall present to the CEC the final financial report. Following documents shall be appended to the final report: primary financial documents confirming all receipts and expenditures of an electoral fund of a political party, documents fixing the unspent money and (or) confirming the closing of the said account as well as documents provided for in part 5 Article 68 of this Federal Law, or their copies.

(3) Within thirty days from the day of official publication of the general election results, a regional chapter of a political party, candidate (in case he/she established the electoral fund) shall present to the election commission of a subject of the Russian Federation, DEC the final financial report. Appended to the final financial report shall be primary financial documents confirming all receipts and expenditures of an electoral fund of a regional chapter of political party, documents fixing the unspent money and(or) confirming the closing of the said account as well as documents provided for in Clause 5 Article 68 of this Federal Law, or their copies."

Source: Article 74 (2) and (3), Federal Law on Elections of Deputies to the State Duma of the Federal Assembly of the Russian Federation, 2014