Croatia - 2011 Party Finance Law

Title Article 27
Chapter VII. Oversight of the Financial Operations of Political Parties, Independent Deputies, National Minority Deputies, Independent Members of the Representative Bodies of Local and Regional Self-Government Unites, Independent Slates and Candidates
Section Oversight and Audit Authorities
Article

27

The National Elections Commission shall oversee the annual financial operations and annual financial statements of political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units, and shall perform any such other tasks as may fall within its jurisdiction. The National Elections Commission shall, in cooperation with relevant election commissions, oversee compliance with the provisions of this Act with regard to election campaigns, financial accounts pertaining to the financing of election campaigns, the collection of donations, election campaign costs, reporting on the financing of election campaigns and other activities related to the financing of election campaigns by political parties, independent slates and candidates.
The National Elections Commission shall oversee the financing of election campaigns from the date of opening special accounts for the financing of election campaigns to the completion of transactions on such accounts.
The State Audit Office shall perform audits of the annual financial operations and annual financial statements of political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units, and shall perform any such other tasks as may fall within its jurisdiction.
The State Audit Office shall perform audits under this Act as stipulated in the law governing the work of the State Audit Office and International Standards on Auditing.
When exercising its control function, the National Elections Commission may request any information as may be required thereby from the State Audit Office.
In performing oversight, the National Elections Commission shall exercise control and verification through other relevant authorities to provide it with any required information and to take any required action. Such authorities shall, within the required period, furnish the National Elections Commission with all information and findings, in compliance with the provisions of this Act. 

Categories - External oversight (Subject of monitoring)
- External oversight (Type of authority)
- Party finance (Report and disclosure)
Source Croatian Parliament: http://www.sabor.hr/Default.aspx?sec=3253