Financial Reports on Receipt and Use of Resources of Electoral Funds and Analysis Thereof

1. Managers of the respective accounts of the electoral fund shall provide for reporting on the receipt and use of resources of the electoral fund a candidate for President of Ukraine.

2. Managers of the current accounts of the electoral fund a candidate for President of Ukraine shall submit, in accordance with the procedure established by this Code, respective financial reports to a manager of the accumulation account of the electoral fund.

A manager of the accumulation account of the electoral fund a candidate for President of Ukraine shall submit respective financial reports to a party (unless a candidate for President of Ukraine is nominated by self-nomination), the Central Election Commission and the National Agency for Corruption Prevention.

3. Managers of respective accounts of the electoral fund shall submit, in accordance with the procedure and the timeline established by this Code, two types of the financial reports: interim and final.

4. A manager of the current account of the electoral fund shall be obliged to submit, no later than eight days prior to the day of voting, to a manager of the accumulation account of the electoral fund an interim financial report on the use of resources of the respective current account of the electoral fund for the time period from the day of opening of the current bank account of the electoral fund until the twelfth day prior to the day of voting. Should the Central Election Commission call the repeat voting, a manager of the current account of the electoral fund of a candidate for President of Ukraine, included on the ballot for repeat voting, shall, in six days prior to the day of repeat voting, submit to a manager of the accumulation account of the electoral fund an interim financial report on the use of funds of the respective current account of the electoral fund for the time period from the day of the adoption of a decision on inclusion of a candidate for President of Ukraine to the ballot for repeat voting until the seventh day prior to the day of repeat voting.

A manager of the current account of the electoral fund shall be obliged to submit, no later than on the seventh day following the day of voting (or no later than on the seventh day following the day of repeat voting with regard to a candidate for President of Ukraine included on the ballot for repeat voting), to a manager of the accumulation account of the electoral fund a final financial report on the use of funds in the respective current account of the electoral fund.

5. A manager of the accumulation account of the electoral fund shall be obliged to submit, no later than five days prior to the day of voting, to a party (unless a candidate for President of Ukraine is nominated by self-nomination), the Central Election Commission and the National Agency for Corruption Prevention an interim financial report on the receipt and use of resources of the electoral fund for the time period from the day of opening of the accumulation account of the electoral fund until the twelfth day prior to the day of voting (in both paper and electronic form), which shall be published on the official websites of a party (if available), the Central Election Commission and the National Agency for Corruption Prevention no later than the day following the day of the receipt thereof. Should the Central Election Commission call the repeat voting, a manager of the accumulation account of the electoral fund a candidate for President of Ukraine, included on the ballot for repeat voting, shall be obliged to submit, in four days prior to the day of repeat voting, to a party (unless a candidate for President of Ukraine is nominated by self-nomination), the Central Election Commission and the National Agency for Corruption Prevention an interim financial report on the receipt and use of resources of the electoral fund for the time period from the day of the adoption of a decision on inclusion of a candidate for President of Ukraine on the ballot for repeat voting until the seventh day prior to the day of repeat voting (in paper and electronic form), which shall be published on the official websites of a party (if available), the Central Election Commission and the National Agency for Corruption Prevention no later than the day following the day of the receipt thereof.

A manager of the accumulation account of the electoral fund shall be obliged to submit, no later than on the fifteenth day following the day of voting (or no later than on the fifteenth day following the day of repeat voting with regard to a candidate included on the ballot for repeat voting), to a party (unless a candidate for President of Ukraine is nominated by self-nomination), the Central Election Commission and the National Agency for Corruption Prevention a final financial report on the receipt and use of resources of the electoral fund (in paper and electronic form), which shall be published on the official websites of a party (if available), the Central Election Commission and the National Agency for Corruption Prevention no later than the day following the day of the receipt thereof.

Financial reports provided for in this Part shall necessarily contain the last name, first name, patronymic name and place of residence of a natural person (region, district, settlement). Other information on a natural person classified as restricted information shall not be subject to disclosure.

6. The analysis of financial reports provided for in Part five of this Article shall be performed by the Central Election Commission and the National Agency for Corruption Prevention and shall determine the compliance of the data contained in the report with the requirements of this Code, timeliness of the reports submission and the compliance of the data contained in the report with the information obtained from banking institutions in which the accounts of electoral funds have been opened.

The Central Election Commission and the National Agency for the Prevention of Corruption shall, no later than two days prior to the day of voting (or in two days prior to the day of repeat voting, in the case of repeat voting), publish on their official websites an analysis of the financial reports submitted in accordance with the requirements of paragraph one of Part five of this Article, and shall, no later than on the thirtieth day following the day of voting, publish an analysis of the financial reports submitted in accordance with the requirements of paragraph two of Part five of this Article.

Should, in the course of the analysis of financial reports, the signs of violation of the requirements of the law be revealed, the Central Election Commission and the National Agency for Corruption Prevention within five days from the date of detection of thereof shall notify about such violations in writing the respective bodies, authorized to ensure that persons who have violated the requirements of the law are brought to justice in accordance with the law, or shall ensure, within the limits of their powers, that the relevant persons are held accountable. .

7. Financial reports provided for in Parts four and five of this Article, shall necessarily contain the information on all amounts of transfers to the accumulation account and current accounts of the electoral fund a candidate for President of Ukraine, the incurred expenses and remaining resources in the respective accounts, including the information on the date of receipt of each contribution to the electoral fund, its amount, a person who made a contribution to the respective account of the electoral fund, a party’s name (in the case of making a donation by a party which nominated a candidate for President of Ukraine); the purpose of payment, date and amount of each payment from the respective account of the electoral fund, a beneficiary of each payment.

8. Forms of financial reports provided for in Parts four and five of this Article, as well as the procedure for their analysis, shall be established by the Central Election Commission in coordination with the National Agency for Corruption Prevention.

9. Pursuant to the decision of the Central Election Commission and in accordance with the procedure established by it, the financial statements on the receipt and use of resources of the electoral funds provided for in this Article may be submitted to the Central Election Commission by means of electronic services. In this case, the paper form of the specified report shall not be submitted.