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

Article 57 – Report of election campaign expense
1. Candidate for an electoral subject/electoral subject shall submit a relevant financial report to the Anti-Corruption Bureau once every 3 weeks from the day of calling the elections, in the form established by the Anti-Corruption Bureau.
2. An electoral subject which, according to the preliminary data, receives the number of votes required by this Law in the elections shall, not later than 12 days after the polling day, submit a report to the Anti-Corruption Bureau on the funds used from the day the elections were called till the polling day inclusive.
3. An electoral subject participating in the second round of elections shall, 3 days before the day of the second round, submit to the Anti-Corruption Bureau the financial report on the activities carried out after the polling day of the first round.
4. An electoral subject shall, not later than one month after the election results are published, and an electoral subject participating in the second round of elections shall, not later than one month after the results of the second round are published, submit to the Anti-Corruption Bureau, along with the audit report (the report of an audit firm), a report on the funds used from the day the elections were called till the day the final election results are published. An auditor certified in accordance with the Organic Law of Georgia on the Anti-Corruption Bureau 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 report for the full election period without an audit report.
5. If an electoral subject that has received the required number of votes as determined by this Law fails to submit a report of their election campaign funds within the set period of time, or if any violation of the requirements of the law is confirmed, the Anti-Corruption Bureau shall notify the electoral subject in writing and require that the deficiency be eliminated, and the detailed information about the violation be submitted in writing. If the Anti-Corruption Bureau deems that the violation is of an essential nature and it could have an effect on the election results, it shall have the right to apply to the respective election commission with a recommendation to apply to court and request to summarise election results without taking into account the votes received by that electoral subject.
6. The form of a report for funds used for the elections and the procedure for completing it shall be defined by the Anti-Corruption Bureau.
Source: საქართველოს ორგანული კანონი საქართველოს საარჩევნო კოდექსი, 57-ე მუხლი, 1997
[Article 57, Organic Law of Georgia Election Code of Georgia, 2011].

Electoral subjects must regularly report election campaign expenses to the Anti-Corruption Bureau at specific intervals, with detailed submissions at key milestones such as pre and post-election periods.