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

Article 57, Election Code of Georgia, 2011.

According to Georgian legislation, a candidate for an electoral subject/electoral subject shall submit a relevant financial report to the State Audit Office once every three weeks from the day of calling the elections, in the form prescribed by the State Audit Office. An electoral subject that, according to preliminary data, receives the number of votes required by the Election Code of Georgia in the elections shall submit a report on the funds used as of the polling day to the State Audit Office not later than 12 days after the polling day. An electoral subject participating in the second round of elections is obliged to submit the financial report on the activities carried out after the polling day of the first round of elections to the State Audit Office, three days before the day of the second round of elections. Not later than one month after the publication of the election results, and not later than one month after the publication of the results of the second round, an electoral subject shall submit to the State Audit Office, together with the audit report (an audit firm), a report on the funds used from the day of calling the elections until the day of publishing the final election results. An auditor certified in accordance with the Organic Law of Georgia on the State Audit Office shall have the right to conduct an audit. Unless the election campaign expenses exceed GEL 10,000, the electoral subject shall have the right to submit a full election period report without an audit report.