Bulgaria - 2009 Party Law

Title Article 35a
Chapter Chapter Four. Publicity and Financial Control
Article

35a

(1) After the term under art. 34, para, 6 has elapsed, the National Income Agency carries out its actions in accordance with the terms of chapter 15 of the Tax procedures code in regards to the political parties which receive state subsidy and which have not submitted their accounts to the National Audit Office in time.
(2) The National Income Agency carries out its actions under para. 1 in accordance with the terms under art. 114, para 1 and 2 of the Tax procedures code.
(3) After the terms under para. 2 have elapsed, the executive director of the National Income Agency sends the information of the agency's actions, including the revision acts issued, to the National Audit Office.
(4) The National Audit Office publishes on its website the report from the audit under art. 35, para. 1 and the information received from the National Income Agency within one month from the adoption of the report and the receipt of the information under para. 3, respectively.

Categories - External oversight (Public access)
- External oversight (Sanctions)
- External oversight (Subject of monitoring)
- External oversight (Type of authority)
- Party finance (Report and disclosure)
Source Kindly provided by Marcin Walecki, Office for Democratic Institutions and Human Rights (ODIHR), Organization for Security and Co-Operaton in Europe (OSCE)