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(1) Within a term of 6 months after receiving the financial reports the National Audit Office conducts an audit to ascertain the conformity with the conditions of the present act and the Accountancy Act of the accounting of financial activity, revenue, expenses and management of the property made available to the political parties which have, in the previous year:
1. received state subsidy;
2. used premises made available to them - either state or municipal property;
3. participated in elections, if there were such.
(2) After conducting the audit of para. 1 the authorities of the National Audit Office have the right:
1. to free access to the working premises and to all documentation, accounts, assets and liabilities relating to the financial activity of the political parties;
2. to request, within terms set by them, verifications, certified copies of documents and other information in relation to the audit, including on an electronic carrier;
3. to request oral and written explanations from persons responsible, including former employees, of facts discovered during the audit as well as on questions relating to their activities;
4. to request verifications, certified copies of documents and other information from individuals, legal persons and sole proprietors outside the respective political party in relation to possible illegal activities;
5. to request and receive information from all administrations in the country as well as access to their databases in relation to the audit.
(3) In the event of a refusal to present the information under para. 2, item 4, the President of the National Audit Office has the right to issue and order for carrying out a vertification of the legal person or sole proprietor in relation to the withheld information. If the verification should be impeded by the legal person or the sole proprietor, the National Audit Office refers the matter to the Prosecutor.
(4) The written evidence collected under para. 3 is an inherent part of the audit documentation.