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56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

North Macedonia, Republic of

North Macedonia, Republic of

Answer
  • Auditing agency
  • Other
Source

LAW ON FINANCING POLITICAL PARTIESArticle 27The annual financial statement shall be submitted to the State Audit Office within the time period determined in paragraph 1 of this Article.If the State Audit Office establishes irregularities in the annual financial statement of the political party which are contrary to the provisions of this Law, it shall file a motion for initiation of a misdemeanor procedure or shall file a report to the competent public prosecutor in a period of 30 days as of the establishment of the irregularities.ELECTORAL CODE (2011)Article 85(6) If the State Audit Office determines irregularities in the financial report of the organiser of the election campaign which are infringing the provisions of this Code, shall submit a request for instituting a misdemeanour procedure or shall deliver a submission to the competent public prosecutor within a period of 30 days from the day of determining the irregularities.

Comment
State Audit Office has mandate to investigate breaches of financial rules by political parties or organizers of election campaigns. The role of other institutions who receive the financial reports is not clear (State Commission for Preventing Corruption, the Public Revenue Office, the Parliament)
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