49. Do candidates have to report on their election campaign finances?

"(2) Within 90 days after the announcement of final election results, political parties, political movements, coalitions or independent candidates standing for election shall publish on their respective websites a report on the election campaign financing in a manner enabling a remote access.

(3) The report pursuant to subsection 2 shall include:

a) an overview of gratuitous transactions granted to the political parties, political movements, coalitions or independent candidates standing for election for their election campaign including information on the open market value, unless the donation was a financial contribution, and information on donors and providers to the extent pursuant to section 16b(3), as well as the amount of election campaign expenses covered by the candidates themselves,

b) an overview of election campaign expenses including the purpose for which they were used; if the transaction is realized for a lower price than the open market value, the identification data of the provider shall be included to the extent pursuant to section 16b(3),

c) an overview of financial debts which the political parties, political movements, coalitions or independent candidates standing for election pledged to repay in connection with the campaign financing, including the transaction given or pledged to be given by the creditor to the political parties, political movements, coalitions or independent candidates standing for election; if the transaction is realized for a lower price than the open market value, the identification data of the creditor shall be included within the extent stipulated under section 16b(3).

(4) The political parties, political movements, coalitions or independent candidates standing for election shall disclose the report pursuant to subsection 2 on a form published by the Office for Oversight in a decree.

(5) Within 90 days after the announcement of final election results, political parties, political movements, coalitions and independent candidates shall submit their complete accounting records related to the election campaign to the Office for Oversight and a report on campaign financing signed by a person authorised to act on behalf of the political party or political movement standing for election or, in case of a coalition, signed by persons authorised to act on behalf of all political parties and political movements represented in the coalition, or signed by the independent candidate.

(6) Within 15 days after the day when the unused funds left on the election account transferred to be used for a publicly beneficial purpose pursuant to section 16a(6)(b), independent candidates shall disclose on their respective websites in a manner enabling remote access and at the same time send to the Office for Oversight a signed notice regarding to whom, to what extent and for which publicly beneficial purpose these funds were transferred."

Source: Articles 16d (2) - (6), Act No. 247/1995 on Elections to the Parliament of the Czech Republic and on the Amendment of Certain Other Laws​, 1995