47. Do political parties have to report regularly on their finances?

"A political entity with representatives in representative bodies and registered political parties are required to submit to the Agency an annual report on the financing of the political entity, which shall include information on donations and assets, together with the previously obtained opinion of an auditor certified in accordance with accounting and audit regulations not later than 30 April of the current year for the preceding year.
Registered political parties and citizens’ groups which in the year for which they submit the annual report on the financing have inflows or outflows on their accounts in the amount not exceeding one average monthly salary are exempted from the obligation to submit opinion referred to in paragraph 1 of this Article.
The annual report on the financing of the political entity shall include information on origin, amount and structure of all raised and spent funds from public and private sources, credits and loans.
Political entities referred to in paragraph 1 of this article are required to publish annual reports on the financing of the political entity on their websites within eight days of their submission to the Agency. Annual reports on the financing of the political entity shall be published on the website of the Agency within seven days from receiving such report duly submitted in the prescribed form.
The director of the Agency shall specify the content and the manner of submission of the annual report on the financing of the political entity." 
Source: Article 28. Law on financing political activities, 2022.