30

Political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units shall prepare and submit their financial statements as stipulated in the accounting regulations applicable to non-profit organizations.
Political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units shall submit their financial statements for the reporting period from 1 January to 31 December (i.e. annual financial statements to the State Audit Office within 60 days from the date of the expiry of any such reporting period.
Along with their financial statements specified in paragraph (2) of this Article and as an integral component thereof, political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units shall enclose:
- their annual operating programmes and budgets specified in Article 28(1) of this Act, with independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units also enclosing their operating programmes for the period of their term of office, as specified in Article 28(2) of this Act; and
- their reports on donations received during the course of the year, containing information specifying each natural or legal person that has made any such donation (personal or corporate name and address), the date when any donation was paid or when any product or service was provided free of charge, the amount of any donation paid or the market value of any donated product or service, specified on an invoice which is not subject to payment, and the type of each donation.
When submitted by political parties, reports on donations received, as specified in paragraph (3)(ii) of this Article, shall also contain information on any donations paid by such political parties to the special accounts of their candidates during their election campaigns, as well as information on any donations paid to the accounts of entities that are, either directly or indirectly, associated with such political parties or are under their control.