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

Chapter IV, Article 12 & Article 13 Loi portant Réglementation du Financement des Partis Politiques, 2007, amended 2011

Art. 12. The central structure of a political party is obliged to approve every year, before July 1, its accounts for the previous accounting year. The accounting year starts on January 1 and ends on December 31 of every year. The accounts approved by the political party bear all revenues and expenditures as well as its assets and liabilities’ status. 

Art. 13. The expenditures account includes: 
4.  electoral expenses; 

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