56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

Poland

Poland

Answer
EMB
Source

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. The National Electoral Commission within 6 months of submitting the report:
1) accepts the report without reservations;
2) adopts a report indicating deficiencies;
3) rejects the report.
Source: Article 38a.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)

1. The National Electoral Commission within 6 months of submitting information:
1) accepts information without reservation;
2) accepts information indicating deficiencies;
3) rejects the information.
Source: Article 34a.1, Law on Political Parties,1997 (consolidated text 2018)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

Art. 144. § 1. The electoral authority to which the financial statement has been submitted, within 6 months from the date of submission of the financial statement:
1) accepts the report without reservations;
2) adopts the report, pointing to its shortcomings,
3) rejects the report if it finds: [...]
Source: Article 144 § 1, Election Code, 2011 (amended 2019)

Comment

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.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections.

The National Electoral Commission has 6 months from submitting the report to accept or reject the financial statements of a political party or election committee.

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