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

Art. 38b. If the report is rejected by the National Electoral Commission, a political party has the right, within 7 days from the date of delivery of the decision rejecting the report, to lodge a complaint to the Supreme Court against the decision of the National Electoral Commission rejecting the report. The provisions of art. 34b paragraph 2-4 shall apply accordingly.
Source: Article 38b, Law on Political Parties,1997 (consolidated text 2018)

Art. 145. § 1. If the financial statement of the election committee is rejected by the National Electoral Commission, the financial representative has the right, within 14 days from the date of delivery of the decision rejecting the report, to lodge a complaint to the Supreme Court against the decision of the National Electoral Commission rejecting the report.
Source: Article 145 § 1  Election Code, 2011 (amended 2019)

2. The minister competent for public finance, after consulting the National Electoral Commission, shall, by regulation, specify the template for the report, together with the necessary explanations as to how it was prepared, and the list of attached documents. The template should specify, in particular, the manner of separately settling the funds of the Political Party's Electoral Fund.
Source: Article 38.2, Law on Political Parties,1997 (consolidated text 2018)

§ 7. The minister competent for public finance, after consulting the National Electoral Commission, shall define, by way of a regulation, the model financial statement and the detailed scope of information contained therein, as well as a list of the types of documents to be attached to the report so that they enable verification information given in the report.
Source: Article 142 § 7  Election Code, 2011 (amended 2019)

The Supreme Court considers complaints of political parties and election committees against the decision of the National Electoral Commission related to the rejection of the financial statements.

The Minister of Finance specifies the template for the financial statements of political parties and election committees.