Oversight and safeguards in practice for financing of political parties and elections

Review of documentation provided by the national authorities and the body responsible for political finance.
Value
All declarations are submitted electronically.
An independent body has the mandate to oversee the financing of political parties and election campaigns.
The body has the mandate to review financial reports presented either by political parties or candidates and refer cases for prosecution.
The body has certified auditors on its payroll.
The body has published as a minimum the following information: (a) number of cases related to breaches of political finance regulations, (b) number of investigations conducted, and (c) a breakdown of the different types of sanctions issued.
All political parties have submitted annual accounts within the timelines defined by national legislation for the past five years.
All political parties have submitted accounts related to elections within the timelines defined by national legislation for the past two election cycles.
Financial reports from all political parties are publically available.
All financial reports are available from one single online platform in a user-friendly format.