9b

Any political party and association referred to in a subsidy decision must report the expenses incurred during the electoral campaign and the funding of the campaign separately, for all public elections, as follows:

1) the total election campaign costs, accompanied by an itemised list of promotional expenditure for advertisements in newspapers, including free newspapers; other periodicals; radio, television, and data networks, as well as other communication media; outdoor advertising; the production of self-published campaign newsletters, brochures, and other printed materials; campaign planning; the organisation of rallies; contributions made for the electoral campaign; staff hired and premises leased for the campaign; and other expenditure;

2) the total election funding, accompanied by an itemised list of loans taken out; the party subsidy referred to in section 9 and any other similar subsidy based on the law or state or municipal budget; subsidy for the electoral campaign and other sources of funding. The subsidy for the electoral campaign shall be grouped into contributions from private individuals, companies, and other sources.

Each individual campaign contribution and its donor must be disclosed separately, if the value of such a contribution exceeds 1,500 euros. All campaign contributions received from the same donor during the campaign are to be summed and reported as a single campaign contribution item. The contributions must be reported in the gross amount. Any contributions not provided in money must be estimated and reported as a sum of money. The name of a private individual may not be disclosed without his or her express consent if the amount donated is less than 1,500 euros.

If a contribution includes at least 1,500 euros relayed from a third party, the recipient of the campaign contribution must also disclose the donor of the campaign contribution relayed.

Before the election day, the political party and association referred to in the subsidy decision may submit to the National Audit Office advance notification that includes a plan for the expenses and funding of the electoral campaign.

The National Audit Office can provide detailed instructions on how to file itemised lists.

See the Act on a Candidate's Election Funding, 273/2009.