Oversight of Election Campaign and Political Party Financing

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Disclosures filed under the Act on Political Parties

The National Audit Office supervises compliance with the provisions in the Act on Political Parties concerning financial support, the disclosure of election campaign expenses and funding and the preparation and submission of related documents and information in the activities of a political party, an entity affiliated with a political party and an association referred to in the party subsidy decision. As part of this task, the National Audit Office may audit the accounts of the entities referred to above and the manner in which they use their assets and, if necessary, urge them to meet their legal obligations.

The supervisory tasks laid down in the Act on Political Parties and the Act on a Candidate's Election Funding only apply to disclosers. The task of the National Audit Office is the ensure that all disclosers file the disclosures laid down in the law. Registered political parties, their district and women's organisations receiving party subsidies, as well as the entities affiliated with the political parties are the disclosers referred to in the Act on Political Parties.

The National Audit Office submits reports to Parliament each year in its capacity as the agency supervising compliance with the Act on Political Parties. The audit reports can be viewed on NAO’s website.

Up-to-date disclosure

The contributions received by a political party, its district organisation, the party association and the entity affiliated with the party, as well as the names of the donors must be disclosed if the value of an individual contribution or several contributions received from the same donor is at least 1,500 euros in a calendar year.

An up-to-date disclosure must be filed electronically by the 15th day of the calendar month following the month in which a contribution was received. The obligation to file up-to-date disclosures was introduced on 1 January 2011.

Advance disclosure

Advance disclosures are voluntary and they may only be filed by political parties and the associations referred to in the party subsidy decisions. The advance disclosure contains a plan for election campaign expenses and funding.

Advance disclosures are received during the six-month period before the election day, up to the day before the elections.

Itemisation of election campaign expenses and funding

Only a political party and an association referred to in the party subsidy decision are obliged to produce an itemisation of the election campaign expenses and funding.

A political party must submit an itemisation of election campaign expenses and funding within three months of the approval of the financial statements. The information must be submitted as part of the financial statements that include the election day. This means that the itemisations of the election campaign expenses and funding for the 2011 parliamentary elections must be submitted as part of the financial statements for 2011.

An association referred to in the party subsidy decision must submit details of its election campaign expenses and funding within one month of the approval of the financial statements. The information must be submitted as part of the financial statements that include the election day.

Financial statements

Political parties, the associations mentioned in the party subsidy decisions and affiliated entities must submit their financial statements and auditor’s reports. Details of the election campaign expenses and funding must be submitted with the financial statements that include the election day.

Publiced: 12.8.2010  Updated: 28.3.2017