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Teka Commission of Legal Sciences Polish Academy of Sciences Branch in Lublin

Vol. 13 No. 1 (2020)

Articles

Scrutiny of the Funding of Political Parties

DOI: https://doi.org/10.32084/tekapr.2020.13.1-24  [Google Scholar]
Published: 2020-06-30

Abstract

The scrutiny of the funding of political parties boils down to the financial scrutiny by the State, which covers examining the compliance of the existing state and comparing it with the desired state, as well as applying measures of sovereign interference in the area of the financing of political parties. The scope of scrutiny of funding of political parties includes the financial information on the subsidy granted and the expenditure made from the subsidy; reporting on the sources of fund-raising, including bank loans and the terms of obtaining them, and on expenditure from the Electoral Fund in the previous calendar year; the financial statements of an electoral committee or the financial statements of a coalition electoral committee. There are two instances in the system of review of the financing of political parties: the non-judicial where the competent body is the State Electoral Commission (and exceptionally electoral and judicial commissioners), and the judicial where the jurisdiction is exercised by the Supreme Court and, sometimes, district courts.

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