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

Country: 
Serbia
Question: 
47. Do political parties have to report regularly on their finances?
Answer: 
Yes
Source: 

"A political entity with representatives in representative bodies and registered political parties are required to submit to the Agency an annual financial statement, as well as a report on donations and assets, together with the opinion of an auditor certified in accordance with accounting and audit regulations not later than 15 April of the current year for the preceding year. Political entities referred in paragraph 1 of this Article are required to publish within eight days of submission of the annual financial statement to the Agency, the statement on their website. 6 The annual financial statement shall be published on the website of the Agency.7 The Director of the Agency shall specify the content of the annual financial statement."

Source: Article 28, Law on financing political activities, 2014 consolidated text