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

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

Obliged subjects have to  render accounts to the Financial, Transparency and Oversight Unit of all the contributions they receive in cash and in kind. Also, they have to must establish a differentiated accounting system for the control and registration of your financial operations, income and expenditures, both for public and private financing, the reports must contain the Balance Sheet and the State of Results duly audited for each fiscal year. 

Source: 

Article 40 of the Financial, Transparency and Oversight of Political Parties and Candidates Law, 2017.

Article 7 of the Financial, Transparency and Oversight of Political Parties and Candidates Law, 2017.