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

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

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an annual financial information about the subsidy received and the expenses incurred from it.

Source: 

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

1. Political  parties  shall  prepare  an  annual  financial  statement  of  the  received  subsidy  and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political  parties  shall  submit  the  statement  for  the  calendar  year  to  the  State  Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)