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

"Political parties are obliged to document in a correct and complete manner, according to the rules of the legislation in force, all the expenses incurred and the manner of using the funds during the election campaign. All persons responsible for finances in a political party are trained by the Central Election Commission for the maintenance, administration, reporting and retention of documentation and data under this article. The political party submits to the Central Election Commission a full copy of the
documentation for each payment made during the election campaign period. Within 60 days
of the announcement of the election result, any political party that is registered in the
elections must make public and submit to the Central Election Commission a report on the
financial declaration of the campaign, including all branches and their constituent parts.
The report contains correctly:
a) The income earned or available by the political party, including the source and date of the benefit for the period from the setting of the election date until Election Day;
b) All expenses incurred for the period from the setting of the election date until
Election Day, detailing any expenses that have been made to the financial fund provided for
election campaign expenditures;
c) The balance sheet of the assets and liabilities of the political party for the period from the setting of the election date to the Election Day".  Source: Article 24/3, The Law on Political Parties, 2017. 

"The electoral subjects specified in point 1 of this article shall make available to the auditor appointed by the CEC all information, documents or data that are related to the financing and expenses of the electoral campaign in accordance with this Code.
3. The electoral subjects that are being audited shall make available all the information they have from the banks, institutions or third persons related to the audit, or authorize the auditor to obtain such information from third parties. The CEC shall
make available to the auditor the information it receives from third parties about the subject being audited, at each phase of the auditing process."  Source: Article 91, The Electoral Code of the Republic of Albania, 2015