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

Source: 

Article 12, Law on Political Party Financing  2012 (with 2016 amendments)

(BS)

(1) Politička stranka vodi evidenciju o svojim prihodima i rashodima. Politička stranka dužna je Centralnoj izbornoj komisiji Bosne i Hercegovine podnijeti finansijski izvještaj za svaku kalendarsku godinu (računovodstvenu godinu). (2) Politička stranka obavezna je u svom finansijskom izvještaju uključiti sve koristi ostvarene od aktivnosti subjekata koji su na bilo koji način povezani s političkom strankom ili su pod njenom kontrolom. (3) Politička stranka podnosi poseban finansijski izvještaj za period izborne propagande na način kako je utvrđeno Izbornim zakonom Bosne i Hercegovine. (4) Do 31.3. naredne godine politička stranka podnosi finansijski izvještaj u formi koju odobri Centralna izborna komisija Bosne i Hercegovine. Ovaj izvještaj sadrži podatke utvrđene Izbornim zakonom Bosne i Hercegovine. Centralna izborna komisija Bosne i Hercegovine donosi propise za provođenje odredbi kojima se bliže utvrđuju sadržaj, forma, način i drugi detalji izvještavanja. (5) Sva lica koja su dužna podnijeti izvještaj moraju podnijeti i dodatne izvještaje koje zatraži Centralna izborna komisija Bosne i Hercegovine. (6) Centralna izborna komisija Bosne i Hercegovine u potpunosti je nadležna da provodi i izvršava odredbe ovog člana na način kako je to predviđeno Izbornim zakonom Bosne i Hercegovine.

(EN)

(1) A political party shall keep records of its revenues and expenditures. A political party is obliged to submit a financial report for each calendar year (fiscal year) to the Central Election Commission of Bosnia and Herzegovina. (2) A political party is required to include in its financial report all benefits derived from the activities of entities that are in any way affiliated with the political party or are under its control (3) A political party shall submit a separate financial report for the election campaign period, in the manner prescribed by the Election Law of Bosnia and Herzegovina. (4) By March 31 of the following year, a political party shall submit a financial report in a format approved by the Central Election Commission of Bosnia and Herzegovina. This report shall contain the information specified in the Election Law of Bosnia and Herzegovina. The Central Election Commission of Bosnia and Herzegovina shall issue regulations governing the implementation of provisions that further define the content, format, manner, and other details of reporting.(5) All persons required to submit reports must also submit any additional reports requested by the Central Election Commission of Bosnia and Herzegovina. (6) The Central Election Commission of Bosnia and Herzegovina is fully authorized to implement and enforce the provisions of this Article in accordance with the Election Law of Bosnia and Herzegovina.

Avaliable at: https://www.izbori.ba/Documents/documents/ZAKONI/Fin_Stranaka/DOC039-bos.PDF