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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.
3. The minister responsible for public finances, having consulted the State Electoral Commission, shall specify, by way of a regulation, the specimen of the statement together with necessary guidance as to the manner of preparing same as well as the scope of data contained therein, such as to allow, in particular, reliable verification of data on the use of subsidy proceeds, including proceeds of the Expert Fund.
4. The statement shall be filed together with the appended opinion and report of the registered auditor appointed by the State Electoral Commission. Costs of preparing the opinion and the report shall be covered by the National Electoral Office.
4a. The statement shall be filed in writing and on a computer data storage medium, whose type and software format shall be specified by the minister responsible for public finances in the regulation referred to in paragraph 3.
5. The statement shall be published by the State Electoral Commission in the Official Journal of the Republic of Poland "Monitor Polski" within 14 days of the date of filing thereof with the State Electoral Commission.