1. A political party which nominated a federal list of candidates, its regional branch, and a candidate shall keep books of account of all receipts and expenditures of its electoral fund. The procedure and forms of accounting and reporting of a political party, its regional branch, and candidate shall be approved by the CEC.

2. Within 30 days of official publication of the general election results political party shall present to the CEC the final financial report. Following documents shall be appended to the final report: primary financial documents confirming all receipts and expenditures of an electoral fund of a political party, documents fixing the unspent money and (or) confirming the closing of the said account as well as documents provided for in part 5 Article 68 of this Federal Law, or their copies.

3. Within thirty days from the day of official publication of the general election results, a regional chapter of a political party, candidate (in case he/she established the electoral fund) shall present to the election commission of a subject of the Russian Federation, DEC the final financial report. Appended to the final financial report shall be primary financial documents confirming all receipts and expenditures of an electoral fund of a regional chapter of political party, documents fixing the unspent money and(or) confirming the closing of the said account as well as documents provided for in Clause 5 Article 68 of this Federal Law, or their copies.

4. In case of refusal to register a federal list of candidates, candidate withdrawal or cancellation of registration of a federal list of candidates, the candidate (if a refusal of registration, cancellation or revocation of registration is not challenged in court) or in case of changes in the electoral district in accordance with Part 7 of Article 40 of this Federal law final financial report and the primary financial documents confirming the receipt of funds to the relevant special electoral account shall be submitted by a political party, its regional branches (in the case of the creation of the electoral fund), a candidate to the relevant election commission after the decision to refuse the registration, cancellation or cancellation of registration or change of the electoral district, but not later than 30 days from the day of official publication of the general election results.

5. The list of primary financial documents appended to the final financial report of a political party, its regional branch, candidate shall be decided upon by the CEC.

6. An obligation to present a financial report of a political party or a regional branch, a candidate thereof shall be laid upon authorized financial agents of, respectively, a political party or a regional branch, or candidate or his/her representative for financial matters.

7. Respective election commissions shall pass out copies of financial reports stipulated in parts 2 - 4 of this Article to the media for publication and place them on the Internet within five days of the receipt of the said documents. Within three days the nation-wide or regional print media outlets shall publish financial report supplied to them by, respectively, the CEC or the election commission of a Russian Federation subject, DEC.

8. Branches of public joint-stock company "Sberbank of Russia" (other credit institution) shall at least once a week or, within ten days prior to voting day - at least once per three banking days supply the CEC, the election commission of a Russian Federation subject, DEC with information about all receipts and expenditures of electoral funds in the forms approved by the CEC. GAS Vybory facilities may be utilized for that purpose.

9. Before the voting day periodically, at least once per two weeks, the CEC, the election commission of a Russian Federation subject, DEC shall supply to the media information about all receipts and expenditures of electoral funds for publication. The CEC, the election commission of a Russian Federation subject, DEC shall upon the respective official application familiarize authorized financial agents of political parties or regional branches of political parties as well as the media with the reports on receipts and expenditures of electoral funds supplied to them by branches of public joint-stock company "Sberbank of Russia" (other credit institution). Upon the request of the CEC, the election commission of a Russian Federation subject (or upon the request of authorized financial agents of political parties, their regional branches, candidate or his financial representative if such requests concern their respective electoral funds) branches of Sberbank shall within three days or, if less than three days remain before the voting day, immediately present the certified copies of primary financial documents confirming all receipts and expenditures of electoral funds.

10. Nation-wide and regional print media outlets shall be obliged to publish information on receipts and expenditures of electoral funds as supplied to them by, respectively, the CEC or the election commission of a Russian Federation subject, DECs. The following information shall be mandatorily published:

1) on financial operation expended from the electoral fund should its amount exceed 400,000.00 RUB for a political party, or RUB 100,000.00 for a regional branch or candidate; (As amended by Federal Law No 355-FZ of 24.11.2014.)

2) on legal entities which donated to a respective electoral fund (to an account of a political party) should such donation exceed RUB 200,000.00 for a political party or RUB 50,000.00 for a regional branch or candidate; (As amended by Federal Law No 355-FZ of 24.11.2014.)

3) on the number of individuals whose donations to a respective electoral fund exceeded RUB 20,000.00 for a political party or a regional branch or candidate; (As amended by Federal Law No 355-FZ of 24.11.2014.)

4) on the sums returned to donors from a respective electoral fund and on the reasons of return;

5) on the total amount of money accumulated in the electoral fund and on the total expenditures;

10.1 The information specified in part 10 of this Article shall be placed by the CEC, election commissions of a Russian Federation subject on their official websites in the information and telecommunication network Internet in the amount established by the CEC.

11. Within five days of the request of a respective election commission, bodies for migration control over citizens of the Russian Federation, a federal executive body for registration of legal entities shall free of charge check information provided by citizens and legal entities when donating to electoral funds and report to the election commissions of the check-up results. The said information shall be supplied in the forms approved by the CEC. GAS Vybory facilities may be utilized for that purpose. If revealed by the CEC, the election commission of a Russian Federation subject, DECs that the voluntary donations were made in breach of requirements set forth in paragraph 6 of Article 58 of the Federal law "On Basic Guarantees”, the information thereof shall be immediately reported by the CEC, the election commission of a Russian Federation subject, DEC to respective political parties, their regional chapters, candidates.