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

Articles 8.5 (2) &  11. 1, Law on Financing of Political Organisations (Parties), the amended version of the law in force from 01.01.2020, Latvijas Vēstnesis, 114, 02.08.1995

Political party financial reports are accessible to everyone. The reports are submitted electronically to the Corruption Prevention and Combating Bureau and are published on their website.

Section 11. Audit of Financial and Economic Activities

(1)If the turnover of assets of a political organisation (party) exceeds 10 minimum monthly salaries per calendar year, the financial and economic activities of such political organisation (party) for the relevant year shall be audited by a sworn auditor; his or her opinion shall be attached to the annual report that is submitted to the Corruption Prevention and Combating Bureau.