CHAPTER VI POLITICAL PARTIES’ FINANCES Article 27: Shall be considered as finances of a political party, those incomes which are from: 1- Contributions or fixed levies from members; 2- Incomes of the political party which comes from lawful business activities; 3- State’s budget as stated in the Article 28 of this law; 4- Donation from Khmer private enterprises or Khmer generous persons; 5- Political party’s own assets. Article 28: The State could allocate the national budget of equal amounts to all political parties, for a purpose of using only in the campaign for election of Representatives of the people (members of parliament). Any political party which fails to receive 3% (three percent) of the total of valid ballots of the whole country or which fails to gain one (1) seat in the Parliament, shall, within a period of 3 months from the date of proclamation of the election final result, pay back such above allocated budget in full amount to the State. Article 29: Political parties shall be banned from receiving contributions of any form from government’s Institutions, associations, NGOs, public enterprises, public establishments, public institutes or foreign firms, except only for the case as stated in the article 28 of this law. CHAPTER VII REPORTING AND CONTROLING/INSPECTION Article 30: All reports and documents related to the accounting, shall be kept files for at least 7 (seven) years and shall give access for control/inspection in accordance with the political party’s Statutes, Internal Rules or decision or of the court or of the competent institution. Article 31: Registered political parties shall respectively send reports to the Ministry of Interior and Ministry of Economy and Finance before the 31st of December of every year. The reports shall be signed by the political party’s president or treasurer. This report shall contain the following contents and documents: 1- Main activities of the Political Party; 2- A balance sheet stating of incomes and expenses for the year by category. Such balance sheet shall be prepared by the political party’s accountants; 3- Statement of bank accounts of the political party; 4- Statement of all the assets, including ownership properties or business outcomes and liabilities of the political party. Article 32: The Ministry of Economic and Finance shall be responsible in examining the financial statements specified in paragraphs 2, 3, 4 of the article 31 of this law. CHAPTER VIII DISSOLUTION, MERGER AND ALLIANCE OF THE POLITICAL PARTIES