57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?

Art. 35. "(1) Within six months after expiry of the time limit for receipt of the annual financial statements, the National Audit Office shall conduct an audit as to compliance with the requirements of this Act and of the Accountancy Act of the financial activity, the revenues, the expenditures and the management of the property allocated to the political parties which, during the preceding year have: 1. received a state subsidy; 2. used state-owned or municipal-owned premises provided thereto; 3. participated in elections, if such elections were held.

(2) Upon conduct of the audit referred to in Paragraph (1), the authorities of the National Audit Office shall be entitled: 1. to unimpeded access to the service premises and to all documents, statements, assets and liabilities related to the financial activity of the political parties; 2. to require, within time limits set by them, certified copies of documents and other information in connection with the conduct of the audits, including on an electronic data medium; 3. to require oral and written explanations from office holders, including from former office holders, on facts ascertained upon the audits, as well as on matters concerning the activity
thereof; 4. to require data sheets, certified copies of documents and other information from natural persons, legal persons and sole traders outside the political party concerned, related to possible cases of unlawful activity; 5. to require and receive information from all authorities in the country, as well as access to
the databases thereof in connection with the execution of the audit.

(3) In case of a refusal to provide any information referred to in Item 4 of Paragraph (2), the President of the National Audit Office shall have the right to issue an order on conduct of an examination of the legal person or of the sole trader in connection with the information refused. Upon obstruction of the examination by the legal person or by the sole trader, the National Audit Office shall approach the prosecuting authorities."

Art. 35a. "(1) After expiry of the time limit referred to in Article 34 (6) herein, the authorities of the National Revenue Agency shall carry out activities within the
competence thereof according to the procedure established by Chapter Fifteen of the Tax and Social-Insurance Procedure Code in respect of the political parties which receive a state subsidy and which have failed to submit the statements thereof to the National Audit Office when due.

(2) The National Revenue Agency shall carry out the activities referred to in Paragraph (1) within the time limits referred to in Article 114 (1) and (2) of the Tax and Social-Insurance Procedure Code.

(3) After expiry of the time limits referred to in Paragraph (2), the Executive Director of the National Revenue Agency shall send the National Audit Office information on the action taken by the said Agency, including information on the auditing instruments issued.

(4) The National Audit Office shall publish, on the Internet site thereof, the report on the audit referred to in Article 35 (1) herein and the information received from the National Revenue Agency within one month after adoption of the report or after receipt of the information referred to in Paragraph (3), as the case may be."

Art. 36. "(1) Upon non-submission or late submission of financial statements to the National Audit Office, political parties shall forfeit the entitlement thereof to a state subsidy until conduct of the next elections of National Representatives.

(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."

Art. 44. "(1) The written statements ascertaining the violations referred to in Articles 43 and 43a herein shall be drawn up by domestic public officials empowered by the President of the Bulgarian National Audit Office. (2) Penalty decrees shall be issued by the President of the National Audit Office."

Source: Articles 35 (1 - 3), 35a (1-4), 36 (1-2) and 44 (1), The Political Parties Act, 2005

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."

Art. 497. "(1) The written statements ascertaining the violations referred to in Articles 476 to 479 herein shall be drawn up by domestic public officials empowered by the President of the Bulgarian National Audit Office."

Source: Articles 170 (1 and 3), 497 (1), The Election Code, 2014