Finland - 2012 Party Law
Title | Section 9d - Submission of financial statement documents |
Article |
9d The political party must submit to the National Audit Office and the Ministry of Justice the auditor's report and financial statements, including appendices, and the accounts and information of the party and the association referred to in the subsidy decision, as referred to in subsection 9 a(1). For this purpose, the association referred to in the subsidy decision must submit the corresponding documents and information to the party in question. The political party's documents and information must be sent within three months from the approval of the financial statements. The documents and information of the association referred to in the subsidy decision must be sent within one month from the approval of the association's financial statements. Any association or foundation reported as a related entity of a political party must submit to the National Audit Office its auditor's report and financial statements including appendices, the itemised list referred to in subsection 9 a(2) and opinion referred to in subsection 9 c(3) within three months from the approval of the financial statements of the association or foundation. Any association or foundation whose fund has been reported as a related entity must submit the same documents within three months from the approval of the financial statements of the association or foundation. The National Audit Office can provide detailed instructions on how to submit documents and information. |
Categories |
- External oversight (Subject of monitoring) - External oversight (Type of authority) - Party finance (Report and disclosure) |
Source | Source: http://www.finlex.fi/fi/laki/smur/1992/19920653 (Accessed July 2010) |