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

Art 12, 'By the bylaw of finance disclosure and reporting and its provisions, all sources of financing must be disclosed and recorded on a form prepared by the Commission for this purpose attached to the financing reports of all contributions and donations both in-kind and cash.'Art 14, 'All finance information of the election campaigning including those deposited in the special bank account and contributions and expenditure of the candidates and political entities must be made available to the public by the Commission. All the following are considered criminal crimes: Providing forged finance reports, failing to provide them or recording it in a way hinders the Commission from reviewing or auditing it.' (Source: Decision No. (59) of 2012 on Rectifying the Regulation of Candidate and Political Entities Election Campaigning. High National Elections Commission Board of Commission).