Luxembourg - 2011 Party Finance Law
Title | Article 12 |
Chapter | Chapter IV ? Bookkeeping of the political parties |
Article |
12 The central structure of a political party is obliged to approve every year, before July 1, its accounts for the previous accounting year. The accounting year starts on January 1 and ends on December 31 of every year. The accounts approved by the political party bear all revenues and expenditures as well as its assets and liabilities' status. The accounts, as well as the list of donors, are sent to the Court of Accounts to be checked and audited, within the month that follows their approval by the competent authority of the political party. |
Categories |
- External oversight (Subject of monitoring) - External oversight (Type of authority) - Party finance (Report and disclosure) |
Source | http://www.legilux.public.lu/leg/a/archives/2007/0237/a237.pdf |