31

The financial statements and financial operations of political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units shall be audited each calendar year for the preceding year.
The State Audit Office shall not be obliged to audit the financial operations of political parties, independent deputies, national minority deputies and independent members of local and regional governmental units that are, under the accounting regulations applicable to non-profit organizations, not required to prepare financial statements, but may audit them in accordance with its operating plan and programme.
When so requested by the State Audit Office, political parties, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units specified in paragraph (2) of this Article shall submit thereto all of the required documentation.