55. Which institution(s) receives financial reports from political parties and/or candidates?
North Macedonia, Republic of
- EMB
- Auditing agency
- Other
LAW ON FINANCING POLITICAL PARTIESArticle 25(3) The political party shall submit the report referred to in paragraph 2 of this Article at the latest by 31 March for the previous year, together with the annual financial statement referred to in Article 27 of this Law, to the State Audit Office.(4) The political party shall submit the report referred to in paragraph 2 of this Article at the latest by 31 March for the previous year, to the Public Revenue Office.Article 26(3) The political parties, in accordance with the legal regulations, shall submit the annual balance sheet for the financial operation to: the Public Revenue Office, the Central Register and the State Audit Office, and shall be obliged to announce them on their web sites.Article 27(3) The annual financial statement shall be submitted to the State Audit Office within the time period determined in paragraph 1 of this Article.ELECTORAL CODE (2011)Article 84-b(1) The organiser of the election campaign is required on the eleventh day from the day of the election campaign to submit financial report on the incomes and expenditures on the election campaign bank account from the day it was open until the end of the tenth day of the election campaign.(2) The organiser of the election campaign is required one day after the end of the election campaign to submit financial report on the incomes and expenditures on the election campaign bank account for the second half of the election campaign. (4) Reports are submitted to the State Election Commission, State Audit Office and the State Commission for Preventing Corruption, which are required to publish them on their web sites.Article 85(3) The financial report shall be submitted to the State Election Commission, State Audit Office, State Commission for Preventing Corruption and the Parliament of the Republic of Macedonia, and for the local elections also to the Municipal Council and the Council of the City of Skopje.