61. Is it specified that a particular institution(s) is responsible for overseeing compliance with existing rules against abuse of state resources?

Section 8.5(2.2), 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

Corruption Prevention and Combating Bureau.

Section 8.⁵ Annual Report

(2²) When submitting the annual report of a political organisation (party) to the Corruption Prevention and Combating Bureau, the political organisations (parties), to which the State budget financing has been granted shall append a report on spending of the State budget financing in the accounting year, indicating the remainder of money at the beginning and end of the accounting year, money income and money payments for the types of expenditure laid down in Section 7.⁴, Paragraph one of this Law.