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

"A political entity participating in the election campaign is required to submit to the Agency a preliminary report on election campaign expenditure five days before the day set for the voting, as well as a final report on election campaign expenditure, which shall be submitted within 30 days from the date of publication of aggregate report on election results.
The reports referred to in paragraph 1 of this Article include information on origin, amount and structure of raised and spent funds from public and private sources, credits and loans.
The preliminary report on the election campaign expenditure is compiled for the period from the date of calling of elections until 15 days before the day set for the voting.
The final report on the election campaign expenditure is compiled for the period from the date of calling of elections until the date of publishing aggregate report on election results.
The preliminary reports on the election campaign expenditure shall be published on the website of the Agency within three days from the date of receipt of the report duly given in the prescribed form, and the final report on the election campaign expenditure shall be published on the website of the Agency within seven days from the date of receipt of the report duly given in the prescribed form. The content and manner of submission of the reports referred to in paragraph 1 of this article shall be specified by the director of the Agency.
Director of the Agency is required to adopt the act referred to in paragraph 6 of this article within the time limit which ensures the act to come into force no later than five days after the day of calling the elections.
The act specified in paragraph 6 of this article may not be amended during the election campaign." 
Source: Article 29. Law on financing political activities, 2022.