47. Do political parties have to report regularly on their finances?

"Political parties, independent MPs and members of representative bodies of local and regional self-government units elected from a list of a group of voters shall prepare and submit their financial statements as stipulated in the accounting regulations applicable to non-profit organizations, regardless of the value of their assets and amount of earned revenue.
Political parties, independent MPs and members of representative bodies of local and regional self-government units elected from a list of a group of voters units shall submit their financial statements for the reporting period from 1 January to 31 December to the State Audit Office and to the State Election Commission within 60 days from the date of expiry of such reporting period.

Together with the annual financial statements referred to in paragraph (2) of this Article and as an integral component thereof, political parties, independent MPs and members of representative bodies of local and regional self-government units elected from a list of a group of voters shall provide:
– their annual work programmes and budgets specified in Article 28(1) of this Act, and independent MPs, national minority MPs and independent members of the representative bodies of local and regional self-government units elected from a list of a group of voters shall also enclose their work programmes for their term of office referred to in Article 28(2) of this Act;
– a report on donations received during the year with details on natural and legal persons that made their donations (personal or corporate name and address), the date when any donation was paid or when any product or service was provided free of charge, the amount of any donation paid or the market value of any donated product or service, specified on an invoice which is not subject to payment, and the type of each donation."

Source: Article 30, POLITICAL ACTIVITY AND ELECTION CAMPAIGN FINANCING ACT (consolidated text) 2013, (with 2016 amendment included)