Spain - 2007 Party Finance Law

Part Title V - Inspection and Control
Title Article 16. External control
Article

16

One. The Court of Auditors is exclusively responsible for controlling the economic-financial activities of political parties, without prejudice to the responsibilities conferred to the inspection bodies of the autonomous regions established in their respective regulations.
Two. This control shall extend to the legality of the public and private resources of political parties, as well as to the accounting regularity of the economic-financial activities carried out.
Three. Within a period of six months from the reception of the documents listed in article 13 of this Law, the Court of Auditors shall issue a report on the legality and compliance with that established in this Law, or, as the case may be, it shall expressly specify the infringements or irregular practices observed.
Four. The above-mentioned report shall be submitted, where appropriate, to Parliament for approval, and subsequently published in the Official State Gazette.

Categories - External oversight (Subject of monitoring)
- External oversight (Type of authority)
Source http://www.boe.es/boe/dias/2007/07/05/pdfs/A29010-29016.pdf