47. Do political parties have to report regularly on their finances?
Poland
1. A political party shall submit to the State Electoral Commission, by 31 March of each year at the latest, a report on the sources of raised funds, including bank loans and terms on which these were obtained and on spending out of the Election Fund in the previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)
1. Political parties shall prepare an annual financial statement of the received subsidy and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political parties shall submit the statement for the calendar year to the State Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)
All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.
Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an annual financial information about the subsidy received and the expenses incurred from it.