56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

Bulgaria

Bulgaria

Answer
Auditing agency
Source

Art. 33. "(1) Financial control over the activities of political parties and the management of the property thereto allocated shall be exercised by the National Audit Office."

Art. 44. "(1) The written statements ascertaining the violations referred to in Articles 43 and 43a herein shall be drawn up by domestic public officials empowered by the President of the Bulgarian National Audit Office. (2) Penalty decrees shall be issued by the President of the National Audit Office."

Source: Articles 33 (1) and 44 (1), The Political Parties Act, 2005

"(1) The written statements ascertaining the violations referred to in Articles 476 to 479 herein shall be drawn up by domestic public officials empowered by the President of the Bulgarian National Audit Office."

Source: Article 497 (1), The Election Code, 2014

Comment

The Bulgarian National Audit Office is responsible for examining financial reports and/or investigating violations.

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