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(1) Parties shall draw up financial reports for the preceding calendar year, including information for the central leadership and the regional structures, in conformity with the requirements of art. 26 of the Accountancy Act and the National Accountancy Standard.
(2) Financial reports per par. 1, before being presented to the National Audit Office, shall be subject to independent financial audit and certification by an independent financial auditor, if the political party, during the reported period has receive or spent sums and/or other properties in value over BGN 50 000, regardless of their origin.
(3) Cost of audit and certification of financial reports shall be at the expense of the respective political party.
(4) Not later than 31 March of the current year political parties shall submit their certified financial reports to the National Audit Office. Attached to the reports shall be a declaration following an official matrix, containing a list of legal and physical persons that have made donations, the type, size, amount and purpose of the donations; as well as a separate list of non-commercial legal person donors, in which the constituents and/or members of the managing or controlling organs are members of the managing or controlling organs of the respective political parties, or are their children or spouses.
(5) The national Audit Office will publish in its official bulletin and on its website before the 15th of April of each year the reports and declarations per art.4, as well as the names of the parties which have not submitted their reports in time per art.4. A declaration per art. 4 is submitted also by the non-commercial legal persons that have made a donation to a political party.
(6) The National Audit Office shall publish in its official bulletin and on its Web site, not later than 15 April of the current year, the names of parties that have failed to submit reports within the term of par. 4.
(7) The National Audit Office produces the matrix for the declaration per art 4.