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Chapter VII. State Financing of Political Parties
Article 33. Federal Budget Funds Allocated to Political Parties
Article 34. Financial Accounting of a Political Party
Article 35. Control Over the Financial Activity of a Political Party
Article 33 of this Federal Law shall enter into force not later than January 1, 2004.
Article 33. Federal Budget Funds Allocated to Political Parties
1. State support in the form of state financing from the federal budget shall be provided for political parties to compensate for their financial expenditures on the basis of the results of their participation in elections, in the procedure established by this Federal Law.
2. Funds to be allocated from the federal budget for state financing of political parties shall be provided for in the budget by a separate line in accordance with the budget classification of the Russian Federation.
3. The total amount of the federal budget funds allocated for state financing of political parties shall not be less than 0.005 times the minimum monthly wage established by the federal law as of March 1 of the year preceding the year in which these funds are to be allocated multiplied by the number of voters on the voters lists at the latest elections of deputies to the State Duma of the Federal Assembly of the Russian Federation or at the latest election of President of the Russian Federation.
4. The funds allocated from the federal budget for state financing of political parties shall be transferred to settlement accounts of the political parties by means of annual transfers in one sum. These funds shall be calculated and transferred by the federal treasury on the basis of the information about election results to be furnished to it by the Central Election Commission of the Russian Federation.
5. Political parties shall be entitled to funding from the federal budget in one of the following cases:
a) if the federal list of candidates nominated by the political party or by the election bloc within which the political party participated in the elections of deputies to the State Duma of the Federal Assembly of the Russian Federation polled not less than 3 percent of the votes cast by voters in the federal electoral district, according to the election results;
b) if, according to the results of the election of deputies to the State Duma of the Federal Assembly of the Russian Federation, not less than 12 candidates nominated by the political party or by the election bloc indicated in Sub-Clause "a" of this Clause were elected in single-mandate electoral districts (provided the federal list of candidates, nominated by this political party or by this election bloc, polled not less than 3 percent of the votes cast by voters);
c) if, according to the election results, the registered candidate for President of the Russian Federation, nominated by the political party or by the election bloc within which the political party participated in the election of President of the Russian Federation, polled not less than 3 percent of the votes cast by voters.
6. State financing of political parties that participated in elections independently and come within Clause 5 of this Article shall be provided:
a) on the basis of the election results at the election of deputies to the State Duma of the Federal Assembly of the Russian Federation - annually, in the amount of 0.005 times the minimum monthly wage established by the federal law as of March 1 of the year preceding the year in which these funds are to be allocated multiplied by the number of votes cast for the federal list of candidates nominated by the political party or for the candidates nominated by the political party and elected to the State Duma of the Federal Assembly of the Russian Federation in single-mandate electoral districts, as provided by Sub-Clause "b", Clause 5 of this Article;
b) on the basis of the election results at the election of President of the Russian Federation - in one sum equal to 0.005 times the minimum monthly wage established by the federal law as of March 1 of the year preceding the year in which these funds are to be allocated multiplied by the number of votes cast for the registered candidate for President of the Russian Federation nominated by the political party.
7. State financing of political parties that were comprised in an election bloc and come within Clause 5 of this Article shall be provided:
a) on the basis of the election results at the election of deputies to the State Duma of the Federal Assembly of the Russian Federation - annually, in the amount of 0.005 times the minimum monthly wage established by the federal law as of March 1 of the year preceding the year in which these funds are to be allocated multiplied by the number of votes cast for the federal list of candidates nominated by the election bloc or for the candidates nominated by the election bloc and elected to the State Duma of the Federal Assembly of the Russian Federation in single-mandate electoral districts, as provided by Sub-Clause "b", Clause 5 of this Article;
b) on the basis of the election results at the election of President of the Russian Federation - in one sum equal to 0.005 times the minimum monthly wage established by the federal law as of March 1 of the year preceding the year in which these funds are to be allocated multiplied by the number of votes cast for the registered candidate for President of the Russian Federation nominated by the election bloc.
8. Allocations from the federal budget provided for in Clause 7 of this Article shall be divided between the political parties comprised in an election bloc in equal parts, unless otherwise determined by the election bloc at the time of its formation.
9. The federal budget funds provided for in Clauses 6 and 7 of this Article shall be disbursed:
a) on the basis of the election results at the elections of deputies to the State Duma of the Federal Assembly of the Russian Federation - not later than three months after the day of official publication of the election results and, subsequently, every year throughout the period of powers of the State Duma of the Federal Assembly of the Russian Federation of the given convocation;
b) on the basis of the election results at the election of President of the Russian Federation - in one sum, not later than in a year after the day of official publication of the election results.
10. Political parties may refuse state financing provided for in Clauses 3, 6 and 7 of this Article. If a political party refuses state financing, the funds allocated to the political party from the federal budget on the basis of election results shall remain in the federal budget.
Article 34. Financial Accounting of a Political Party
1. A political party, its regional branches and other registered structural subdivisions shall file financial statements and accounting reports as and when prescribed by the Russian Federation laws for legal entities.
2. Every year, not later than March 20 of the year following the accounting year, a political party shall file with the tax authorities of the Russian Federation a consolidated financial statement on its receipts and expenditures in the accounting year.
3. The consolidated financial statement of a political party shall contain the data regarding the sources and amount of funds received to the accounts of the political party, its regional branches and other registered structural subdivisions in the accounting year; expenditure of these funds; the property of the political party, the value of this property and its state registration. The funds spent by the political party, its regional branches and other registered structural subdivisions on the preparation for and in the course of elections shall be indicated separately. The form of a consolidated financial statement shall be established by the tax authorities of the Russian Federation in conformity with this Federal Law. The requirements to the consolidated financial statement of a political party shall be limited to those listed in this clause.
Article 35. Control Over the Financial Activity of a Political Party
1. The consolidated financial statement of a political party and the financial statements (accounting reports) of its regional branches and other registered structural subdivisions shall be audited by the tax authorities of the Russian Federation.
2. The federal registration body shall publish the consolidated financial statement of a political party on a special site in the public information and telecommunications network not later than two months after the political party files this statement with the federal tax authorities.
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