23 Sty 2003 ... w sprawie zasad prowadzenia rachunkowo ci przez parti polityczn . ... Podstaw
zapisόw w ksi gach rachunkowych s dowody ksi gowe w ...
5R]SRU] G]HQLH 0LQLVWUD)LQDQVyZ ] GQLDVW\F]QLDU
Z VSUDZLH]DVDGSURZDG]HQLDUDFKXQNRZR FLSU]H]SDUWL SROLW\F]Q 1D SRGVWDZLHDUWXVWDZ\]GQLDF]HUZFDURSDUWLDFKSROLW\F]Q\FK']8 ] U1USR]L1USR]RUD]]U1USR] ]DU] G]DVL FR QDVW SXMH
5R]SRU] G]HQLH RNUH OD ]DVDG\ SURZDG]HQLD UDFKXQNRZR FL SU]H] SDUWL SROLW\F]Q D ZV]F]HJyOQR FL GRNXPHQWRZDQLD L HZLGHQFML SU]\FKRGyZ Z\GDWNyZ UR]UDFKXQNyZ LVNáDGQLNyZ PDM WNRZ\FK VSRU] G]DQLDVSUDZR]GD ILQDQVRZ\FK - Z W\P]DVDG\HZLGHQFMLLUR]OLF]DQLDRWU]\PDQ\FK URGNyZSXEOLF]Q\FK 3DUWLDSROLW\F]QDSURZDG]LUDFKXQNRZR ü VWRVXM F RGSRZLHGQLHSU]HSLV\XVWDZ\]GQLD ZU]H QLD U R UDFKXQNRZR FL '] 8 ] U 1U SR] ]ZDQHM GDOHM ÄXVWDZ R UDFKXQNRZR FL´RUD]SU]HSLV\QLQLHMV]HJRUR]SRU] G]HQLD 5RNLHPREURWRZ\PMHVWURNNDOHQGDU]RZ\ 3RGVWDZ ]DSLVyZ Z NVL JDFK UDFKXQNRZ\FK V GRZRG\ NVL JRZH Z UR]XPLHQLX SU]HSLVyZXVWDZ\RUDFKXQNRZR FL]XZ]JO GQLHQLHPXVW 'RZRG\ NVL JRZH GRNXPHQWXM FH ZSáDW\ RVyE IL]\F]Q\FK QD U]HF] SDUWLL SROLW\F]QHM SRZLQQ\ ]DZLHUDü RNUH OHQLH RVRE\ GRNRQXM FHM ZSáDW\ LPL L QD]ZLVNR RUD] DGUHV ] ]DVWU]H HQLHPXVW :SáDW\ VNáDGHN F]áRQNRZVNLFK PRJ E\ü GRNXPHQWRZDQH Z VSRVyE XSURV]F]RQ\ Z IRUPLH EH]SR UHGQLHJR ZSLVX Z UHMHVWUDFK ZSáDFRQ\FK VNáDGHN F]áRQNRZVNLFK SURZDG]RQ\FK SU]H] SDUWL SROLW\F]Q ]DZLHUDM F\FK LPLHQQH Z\ND]\ F]áRQNyZ ] LFK DGUHVDPL5HMHVWU\ZSáDFRQ\FKVNáDGHNF]áRQNRZVNLFKVWDQRZL HZLGHQFM SRPRFQLF] GR NRQWD V\QWHW\F]QHJRVáX FHJRGRHZLGHQFMLSU]\FKRGyZ]HVNáDGHNDVSRU] G]RQHQDLFK SRGVWDZLH ]ELRUF]HGRZRG\ZSáDW URGNyZSLHQL Q\FKV SRGVWDZ ]DSLVyZNVL JRZ\FK QD W\PNRQFLH
(ZLGHQFMD SU]\FKRGyZ NRV]WyZ Z\GDWNyZ UR]UDFKXQNyZ L VNáDGQLNyZ PDM WNRZ\FK SRZLQQD E\ü SURZDG]RQD U]HWHOQLH EH]Eá GQLH VSUDZG]DOQLH L ELH FR Z VSRVyEF]\WHOQ\LWUZDá\QDSRGVWDZLHSUDZLGáRZ\FKLU]HWHOQ\FKGRZRGyZNVL JRZ\FK 0LQLVWHU)LQDQVyZNLHUXMHG]LDáHPDGPLQLVWUDFMLU] GRZHM±ILQDQVHSXEOLF]QHQDSRGVWDZLHXVWSNW UR]SRU] G]HQLD 3UH]HVD 5DG\ 0LQLVWUyZ ] GQLD PDUFD U Z VSUDZLH V]F]HJyáRZHJR ]DNUHVX G]LDáDQLD 0LQLVWUD)LQDQVyZ']81USR]1USR]L1USR]
'R SU]\FKRGyZ SDUWLL SROLW\F]QHM ]DOLF]D VL SU]\FKRG\ SRFKRG] FH ]H UyGHá RNUH ORQ\FKRGU EQ\PLSU]HSLVDPLSUDZDLVWDWXWHPZW\PZV]F]HJyOQR FL RWU]\PDQHVNáDGNLF]áRQNRZVNLH GDURZL]Q\VSDGNL]DSLV\ RNUH ORQHXVWDZDPLGRWDFMHLVXEZHQFMH RGVHWNLRG URGNyZ]JURPDG]RQ\FKQDUDFKXQNDFKEDQNRZ\FKLORNDWDFK SU]\FKRG\ ] REURWX REOLJDFMDPL 6NDUEX 3D VWZD L ERQDPL VNDUERZ\PL 6NDUEX 3D VWZD SU]\FKRG\]H]E\FLDQDOH F\FKGRSDUWLLSROLW\F]QHMVNáDGQLNyZPDM WNRZ\FK SU]\FKRG\]G]LDáDOQR FLRNWyUHMPRZDZDUWXVWDZ\]GQLDF]HUZFDU R SDUWLDFKSROLW\F]Q\FK]ZDQHMGDOHMÄXVWDZ R SDUWLDFKSROLW\F]Q\FK´ 3DUWLD SROLW\F]QD ELRU F SRG XZDJ WUH ü HNRQRPLF]Q ]DFKRG] F\FK RSHUDFML RUD] SRVWDQRZLHQLD VWDWXWX GRNRQXMH NODV\ILNDFML SU]\FKRGyZ Z\RGU EQLDM F SU]\FKRG\ ] G]LDáDOQR FLVWDWXWRZHMSU]\FKRG\ILQDQVRZHRUD]SR]RVWDáHSU]\FKRG\ 'R NRV]WyZ SDUWLL SROLW\F]QHM ]DOLF]D VL NRV]W\ ]ZL ]DQH ] UHDOL]DFM ]DGD VWDWXWRZ\FK NRV]W\ ILQDQVRZH RUD] SR]RVWDáH NRV]W\ Z W\P NRV]W\ SU]HND]DQLD PDM WNX QD FHOHFKDU\WDW\ZQH
8VWDORQD Z UDFKXQNX Z\QLNyZ Uy QLFD PL G]\ SU]\FKRGDPL R NWyU\FK PRZD Z XVW DNRV]WDPL R NWyU\FK PRZD Z XVW VNRU\JRZDQD R ]\VNL L VWUDW\ QDG]Z\F]DMQH ZUR]XPLHQLX SU]HSLVyZ XVWDZ\ R UDFKXQNRZR FL ]ZL NV]D ± SR ]DWZLHUG]HQLX URF]QHJR VSUDZR]GDQLD ILQDQVRZHJR ± RGSRZLHGQLR SU]\FKRG\ ] G]LDáDOQR FL VWDWXWRZHM OXE NRV]W\ UHDOL]DFML ]DGD VWDWXWRZ\FK QDVW SQHJR URNX REURWRZHJR 3DUWLD SROLW\F]QD SURZDG]L HZLGHQFM UR]UDFKXQNyZ ]DSHZQLDM F Z V]F]HJyOQR FL XVWDOHQLH VWDQX QDOH QR FL L ]RERZL ]D ZREHF NRQWUDKHQWyZ SUDFRZQLNyZ RUD] F]áRQNyZSDUWLL 6NáDGQLNL PDM WNRZH NODV\ILNXMH VL GR SRV]F]HJyOQ\FK SR]\FML DNW\ZyZ L Z\FHQLD ]JRGQLH ]SU]HSLVDPLXVWDZ\RUDFKXQNRZR FL 5R]OLF]HQLH VXEZHQFML ] EXG HWX SD VWZD R NWyUHM PRZD Z DUW XVW XVWDZ\ R SDUWLDFK SROLW\F]Q\FK QDVW SXMH SR ]DNR F]HQLX URNX NDOHQGDU]RZHJR QD SRGVWDZLH NDVRZHJR Z\NRQDQLD ZSá\ZyZ ] W\WXáX VXEZHQFML RUD] Z\GDWNyZ GRNRQDQ\FK]H URGNyZVXEZHQFML 3DUWLD SROLW\F]QD SURZDG]L Z\RGU EQLRQH NRQWD V\QWHW\F]QH GOD HZLGHQFML URGNyZ JURPDG]RQ\FKQDUDFKXQNDFKEDQNRZ\FKRNWyU\FKPRZDZDUWXVWLDUW XVW XVWDZ\ R SDUWLDFK SROLW\F]Q\FK RUD] QD VXENRQWDFK UDFKXQNX EDQNRZHJR SDUWLLSROLW\F]QHMRNWyU\FKPRZDZDUWXVWLDUWXVWWHMXVWDZ\
(ZLGHQFMD SRPRFQLF]D GR NRQW V\QWHW\F]Q\FK R NWyU\FK PRZD Z XVW SRZLQQD ]DSHZQLü JUXSRZDQLHZ\GDWNyZSRQLHVLRQ\FK]RWU]\PDQHMVXEZHQFMLFRQDMPQLHMZHGáXJ QDVW SXM F\FKURG]DMyZ D URGNLVXEZHQFMLSU]HND]DQHQD)XQGXV](NVSHUFNL E URGNLVXEZHQFMLSU]HND]DQHQD)XQGXV]:\ERUF]\ F Z\GDWNL]H URGNyZVXEZHQFMLGRNRQDQHQDFHOHVWDWXWRZH G URGNLVXEZHQFMLSU]HND]DQHQDVSáDW NUHG\WyZEDQNRZ\FKZUD]]RGVHWNDPL JUXSRZDQLHZSá\ZyZ)XQGXV]X(NVSHUFNLHJRFRQDMPQLHMZHGáXJQDVW SXM F\FK URG]DMyZ D URGNLVXEZHQFMLSU]HND]DQHQD)XQGXV](NVSHUFNL E SR]RVWDáHZSá\Z\]W\WXáXZSáDWZáDVQ\FKSDUWLLSROLW\F]QHM JUXSRZDQLH Z\GDWNyZ )XQGXV]X (NVSHUFNLHJR FR QDMPQLHM ZHGáXJ QDVW SXM F\FKURG]DMyZ D Z\GDWNL]F] FLVXEZHQFMLSU]HND]DQHMQD)XQGXV](NVSHUFNLZW\PQD - HNVSHUW\]\SUDZQHSROLW\F]QHVRFMRORJLF]QHLVSRáHF]QRHNRQRPLF]QH - G]LDáDOQR ü Z\GDZQLF]RHGXNDF\MQ E SR]RVWDáHZ\GDWNL])XQGXV]X(NVSHUFNLHJR
3DUWLD SROLW\F]QD VSRU] G]D URF]QH VSUDZR]GDQLH ILQDQVRZH QD G]LH NR F] F\ URN REURWRZ\RUD]QDND G\LQQ\G]LH ELODQVRZ\ 5RF]QHVSUDZR]GDQLHILQDQVRZHVNáDGDVL ] ELODQVX UDFKXQNXZ\QLNyZ LQIRUPDFMLGRGDWNRZHM : ELODQVLH Z\ND]XMH VL VWDQ\ DNW\ZyZ L SDV\ZyZ QD G]LH ]DPNQL FLD NVL J UDFKXQNRZ\FK SRSU]HGQLHJR L ELH FHJR URNX REURWRZHJR SRGDQH Z NROHMQR FL L ZVSRVyERNUH ORQ\Z]Dá F]QLNXQUGRUR]SRU] G]HQLD :UDFKXQNXZ\QLNyZZ\ND]XMHVL RGG]LHOQLHSU]\FKRG\LNRV]W\RUD]]\VNLLVWUDW\ ]D SRSU]HGQL L ELH F\ URN REURWRZ\ SRGDQH Z NROHMQR FL L Z VSRVyE RNUH ORQ\ Z ]Dá F]QLNXQUGRUR]SRU] G]HQLD 3R]\FMHELODQVXRUD]UDFKXQNXZ\QLNyZPRJ E\üZ\ND]\ZDQH]HV]F]HJyáRZR FL ZL NV] QL RNUH ORQD Z ]Dá F]QLNDFK QU L GR UR]SRU] G]HQLD VWRVRZQLH GR SRWU]HESDUWLLSROLW\F]QHM ,QIRUPDFMD GRGDWNRZD SRZLQQD ]DZLHUDü QLHREM WH ELODQVHP RUD] UDFKXQNLHP Z\QLNyZ Z\MD QLHQLD QLH]E GQH GR RFHQ\ JRVSRGDUNL ILQDQVRZHM SDUWLL SROLW\F]QHM Z W\PZV]F]HJyOQR FLQDVW SXM FHLQIRUPDFMH Z]DNUHVLHUR]OLF]HQLDVXEZHQFML]EXG HWXSD VWZD D VWDQ URGNyZVXEZHQFMLQDSRF] WHNRNUHVXVSUDZR]GDZF]HJR E NZRW VXEZHQFML RWU]\PDQHM]EXG HWXSD VWZDZRNUHVLHVSUDZR]GDZF]\P F URGNLVXEZHQFMLSU]HND]DQHQD)XQGXV](NVSHUFNL
G URGNLVXEZHQFMLSU]HND]DQHQD)XQGXV]:\ERUF]\ H Z\GDWNL]H URGNyZVXEZHQFMLGRNRQDQHQDFHOHVWDWXWRZH I URGNL VXEZHQFML Z\NRU]\VWDQH QD VSáDW SR \F]HN L NUHG\WyZ EDQNRZ\FK ]DFL JQL W\FKQDILQDQVRZDQLHG]LDáDOQR FLVWDWXWRZHM J SR]RVWDáHZ\GDWNLSRQLHVLRQH]H URGNyZVXEZHQFML K VWDQ URGNyZVXEZHQFMLQDNRQLHFRNUHVXVSUDZR]GDZF]HJR Z ]DNUHVLH UR]OLF]HQLD URGNyZ VXEZHQFML ] EXG HWX SD VWZD SU]HND]DQ\FK QD )XQGXV] (NVSHUFNL D VWDQ URGNyZ )XQGXV]X (NVSHUFNLHJR SRFKRG] F\FK ] VXEZHQFML QD SRF] WHN RNUHVX VSUDZR]GDZF]HJR E URGNLSU]HND]DQHZRNUHVLHVSUDZR]GDZF]\PQD)XQGXV](NVSHUFNL]VXENRQWD UDFKXQNXEDQNRZHJRVXEZHQFML F Z\GDWNL Z RNUHVLH VSUDZR]GDZF]\P ] )XQGXV]X (NVSHUFNLHJR URGNyZ SRFKRG] F\FK]VXEZHQFML G VWDQ URGNyZ )XQGXV]X (NVSHUFNLHJR SRFKRG] F\FK ] VXEZHQFML QD NRQLHF RNUHVX VSUDZR]GDZF]HJR
5R]SRU] G]HQLH PD ]DVWRVRZDQLH SR UD] SLHUZV]\ GR VSUDZR]GD VSRU] G]DQ\FK]DURNREURWRZ\ 5R]SRU] G]HQLHZFKRG]LZ \FLHSRXSá\ZLHGQLRGGQLDRJáRV]HQLD
ILQDQVRZ\FK
0LQLVWHU)LQDQVyZ
: ]DVW SVWZLH0LQLVWUD)LQDQVyZ
6(.5(7$5=67$18
GU:LHVáDZ&LHVLHOVNL
%LODQV
$NW\ZD $$NW\ZDWUZDáH ,:DUWR FLQLHPDWHULDOQHLSUDZQH ,,5]HF]RZHDNW\ZDWUZDáH ,,,1DOH QR FLGáXJRWHUPLQRZH ,9,QZHVW\FMHGáXJRWHUPLQRZH 9'áXJRWHUPLRQRZHUR]OLF]HQLDPL G]\RNUHVRZH % $NW\ZDREURWRZH ,=DSDV\U]HF]RZ\FKDNW\ZyZREURWRZ\FK ,,1DOH QR FLNUyWNRWHUPLRQRZH ,,,,QZHVW\FMHNUyWNRWHUPLQRZH URGNLSLHQL QH D )XQGXV]X:\ERUF]HJR E )XQGXV]X(NVSHUFNLHJR F SRFKRG] FH]VXEZHQFML G SR]RVWDáH URGNLSLHQL QH 3R]RVWDáHDNW\ZDILQDQVRZH ,9.UyWNRWHUPLQRZHUR]OLF]HQLDPL G]\RNUHVRZH 6XPD DNW\ZyZ 3DV\ZD $)XQGXV]HZáDVQH ,)XQGXV]SRGVWDZRZ\ ,,)XQGXV]]DNWXDOL]DFMLZ\FHQ\ ,,,:\QLNILQDQVRZ\ 1DGZ\ NDSU]\FKRGyZQDGNRV]WDPLZLHONR ü GRGDWQLD ZW\P]ODWXELHJá\FK 1DGZ\ NDNRV]WyZQDGSU]\FKRGDPLZLHONR ü XMHPQD ZW\P]ODWXELHJá\FK % =RERZL ]DQLDLUH]HUZ\QD]RERZL ]DQLD ,=RERZL ]DQLDGáXJRWHUPLQRZH]W\WXáXNUHG\WyZLSR \F]HN ,,=RERZL ]DQLDNUyWNRWHUPLQRZHLIXQGXV]HVSHFMDOQH .UHG\W\LSR \F]NL ,QQH]RERZL ]DQLD )XQGXV]HVSHFMDOQH ,,,5H]HUZ\QD]RERZL ]DQLD ,95R]OLF]HQLDPL G]\RNUHVRZH 5R]OLF]HQLDPL G]\RNUHVRZHSU]\FKRGyZ ,QQHUR]OLF]HQLDPL G]\RNUHVRZH 6XPD SDV\ZyZ
=Dá F]QLNLGR UR]SRU] G]HQLD 0LQLVWUD)LQDQVyZ]GQLD VW\F]QLDU =Dá F]QLNQU
=Dá F]QLNQU
5DFKXQHNZ\QLNyZ
$ 3U]\FKRG\]G]LDáDOQR FLVWDWXWRZHM ,2WU]\PDQHVNáDGNLF]áRQNRZVNLHRNUH ORQHVWDWXWHP ,,6XEZHQFMD]EXG HWXSD VWZDQDG]LDáDOQR ü VWDWXWRZ ,,,'RWDFMDSRGPLRWRZDRNUH ORQDRGU EQ\PLSU]HSLVDPL ,9,QQHSU]\FKRG\RNUH ORQHVWDWXWHP % .RV]W\UHDOL]DFML]DGD VWDWXWRZ\FK , $PRUW\]DFMD ,, =X \FLHPDWHULDáyZLHQHUJLL ,,, 8VáXJLREFH ,9 3RGDWNLLRSáDW\ 9 :\QDJURG]HQLDRUD]XEH]SLHF]HQLDVSRáHF]QHLLQQH ZLDGF]HQLD 9, 3R]RVWDáH & :\QLNILQDQVRZ\QDG]LDáDOQR FLVWDWXWRZHMZLHONR ü GRGDWQLDOXEXMHPQD $% '3R]RVWDáHSU]\FKRG\QLHZ\PLHQLRQHZSR]$L) ( 3R]RVWDáHNRV]W\QLHZ\PLHQLRQHZSR]%L* ZW\PNRV]W\SU]HND]DQLDPDM WNXQDFHOHFKDU\WDW\ZQH
) 3U]\FKRG\ILQDQVRZH * .RV]W\ILQDQVRZH + :\QLN ILQDQVRZ\ QD FDáRNV]WDáFLH G]LDáDOQR FL ZLHONR ü GRGDWQLD OXE XMHPQD &' ()* ,:\QLN]GDU]H QDG]Z\F]DMQ\FK,,,,, ,=\VNLQDG]Z\F]DMQH ,,6WUDW\QDG]Z\F]DMQH -:\QLNILQDQVRZ\+, ,5y QLFD]ZL NV]DM FDSU]\FKRG\URNXQDVW SQHJRZLHONR ü GRGDWQLD ,,5y QLFD]ZL NV]DM FDNRV]W\URNXQDVW SQHJRZLHONR ü XMHPQD