Reports on financing and other documents

1. A report on financing of an electoral political campaign shall be a document in which an independent participant, in accordance with the description of the procedure for filling in and submitting the report on financing approved by the Central Electoral Commission, indicates the donations received for the electoral political campaign or their amounts by groups of donors, as well as other funds used for the political campaign and the expenses incurred and liabilities assumed by expenditure groups.

2. All donations received for an electoral political campaign, including impermissible donations, as well as own (personal) funds used for the electoral political campaign, electoral political campaign expenditure and assumed financial liabilities shall be recorded in the accounting ledger.

3. A report on financing of a representative participant shall be an annex to the accounting ledger which indicates the donations received in the interests of the representative participant, the electoral political campaign expenditure and the assumed financial liabilities of the representative participant.

4. Each independent participant, including persons who have lost the status of a campaigner, shall submit the following documents to the Central Electoral Commission:

1) a report on financing and the annex thereto containing a list of donations and donors;

2) a report on political advertising in which the political campaigner indicates the political advertising produced and/or disseminated in the participant’s own interest and in the interests of the representative participants, as well as the disseminator (producer), date, quantity and price of the political advertising, and the sources of financing;

3) an accounting ledger and the annex thereto containing a report on the financing of representative participants, if there are any represented participants;

4) an auditor’s report on findings, where the participant has an obligation under Article 123(1) to conclude a contract for an independent inspection.

5. Together with the documents referred to in paragraph (4), a campaigner shall submit to the Central Electoral Commission an extract of the electoral political campaign account; an extract of the account of the donations collected by electronic means, where such have been used; a list of the small donations collected under a contract, where such donations have been collected; a list of the donors, containing data allowing for the identification of the donors; the contracts concluded; and the documents substantiating the income and expenditure of the electoral political campaign.