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

Article 85 Electoral code 2018 consolidated text

Article 27, Law on financing political parties 2018

State Audit Office

Source

The political parties, until 31 March at the latest, shall prepare the annual financial statement for the previous year in accordance with law. The statement shall contain the financial operation of the account of the political party, as well as the sub-accounts of the local branches.
The annual financial statement shall as well contain data for:
- the total income including the data for the total amount of donations, gifts, contributions, dotations, money, material assets, equipment, services, personal incomes, membership fee, legates and other and
- the total expenditures.
The 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.
The template, form, content and manner of keeping the financial statement shall be prescribed by the Minister of Finance."

"(1) The participant in the election campaign is required immediately, and latest within 30 days of the day of closure of the bank account of Article 71, paragraph 10, to submit a final financial report for the election campaign. (2) The financial report on the election campaign shall be submitted in a template prescribed in article 84-b, paragraph (3). (3) The financial report shall be submitted to the State Election Commission, State Audit Office, State Commission for Preventing Corruption and the Parliament of the Republic of Macedonia, and for the local elections also to the Municipal Council and the Council of the City of Skopje. (4) The financial report from paragraph (3) of this article shall be published by State Election Commission, State Audit Office and the State Commission for Preventing Corruption on their websites. (5) When the participant of election campaign is a group of voters, the excess of collected funds shall be donated to charity. (6) The State Audit Office shall, within 60 days of the submission of the report from paragraph (1) of this article, conduct a revision. The revision shall include all transactions conducted as of the day of the opening of the election account until its closure. (7) Should the State Audit Office detect irregularities in the financial report of the election campaign participant, which are contrary to the provisions of this Code, the State Audit Office shall initiate a misdemeanour procedure or it shall report the irregularities to the respective public prosecutor within 30 days of the day of its detection. (8) During the revision of the financial report of the participant in the election campaign the State Audit Office has the right to ask for additional explanations and data with the aim of through detection of eventual irregularities.