55. Which institution(s) receives financial reports from political parties and/or candidates?

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. 34. "(4) Political parties shall submit a financial statement on a paper and an electronic data medium to the National Audit Office not later than the 31st day of March of each year. A declaration completed in a standard form, containing a list of the natural persons who have made donations, shall be attached to any such statement."

Source: Articles 33 (1) and 34 (4), The Political Parties Act, 2005

Art.172. "(1) Within 30 working days after polling day, the person who represents the party or the nomination committee and the persons who represent the coalition shall present to the Bulgarian National Audit Office a report on hard copy and on soft copy on the financial resources raised and spent and the payment obligations assumed in connection with the election campaign, accompanied by a statement of the bank account of the party, committee or coalition. The declarations referred to in Article 169 (1) and (3) herein shall be attached to the report."

Source: Article 172(1), The Election Code, 2014              

Чл. 33. (1) "Финансовият контрол върху дейността на политическите партии и управлението на предоставеното им имущество се осъществява от Сметната палата."         чл. 34(4) "До 31 март всяка година политическите партии представят на Сметната палата финансов отчет на хартиен и електронен носител. Към него се прилага декларация по образец, в която се съдържа списък на физическите лица, направили дарения."           Източник: чл. 33 (1) и чл.34 (4), Закон за политическите партии, 2005