Home > 2.6 Campaign finance > POLAND - Election Code Amendments
 
 
 
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Article 142
 

a)          § 2 and 3 shall read as follows:


“§ 2. If the financial statement is submitted to the National Electoral Commission, it shall be accompanied by an auditor’s report.


§ 3. The auditor’s report shall not be prepared if the financial officer, within 30 days from the election day, notifies the competent electoral authority that the electoral committee had no revenues, incurred no expenses and has no financial obligations.”,


b)         § 5 - 7 shall read as follows:


“§ 5. When examining the financial statement, the electoral commissioner may commission expert reports or an auditor’s report.


§ 6. The cost of preparing the auditor’s report referred to in § 2 and § 5 shall be covered by the state budget in the part: Budget, public finances and financial institutions.


§ 7. The minister responsible for public finances, after consulting the National Electoral Commission, shall determine, by ordinance the template of the financial statement, the list of types of documents to be attached to the financial statement, the manner of transmission of this statement and the documents attached to it, including in electronic form, to the electoral authorities, in particular:


1)           the scope of data contained in the statement,


2)           the manner of presentation of the data contained in the statement,


3)           the manner of preparing the statement, including the lists referred to in it


- with a view to their transparency and readability.”;