62. What other institutions have a formal role in political finance oversight?

"(2) Where in the course of the audit the National Audit Office has ascertained any violations by a political party in the raising and spending of funds, in the management of the property as allocated or in the financial reporting, by decision of the National Audit Office the relevant part of the report, as well as the evidence taken, shall be transmitted to the Sofia City Prosecutor's Office within seven days after adoption of the said report."

Source: Article 36 (2), The Political Parties Act, 2005

Art. 163. "(1) Within five days after the registration of the parties and coalitions for entry upon types of elections and of the nomination committees to contest elections of President and Vice President of the Republic and of Members of the European Parliament for the Republic of Bulgaria, the Central Election Commission shall provide to the Bulgarian National Audit Office the particulars of the bank account of the said parties, coalitions and committees, intended to service the election campaign thereof, and the names and positions of the persons referred to in Article 164 herein. In case of replacement of the persons, the party, the coalition or nomination committee shall present to the Bulgarian National Audit Office the names and positions of the new persons within three days after the replacement."

Art. 170. "(1) The financing of any financial resources raised and spent in connection with the election campaign in an amount exceeding BGN 1,000 shall be effected by bank transfer. ...

(3) For conduct of the check, the President of the Bulgarian National Audit Office shall request information from the National Revenue Agency and other competent authorities and institutions."

Source: Articles 163 (1), 170 (1 and 3), The Election Code, 2014