Within the second mission, analysis of more EU practices in audit of political parties was carried out. The practices of the Bulgarian National Audit Office in auditing the annual financial statements of political parties under the Political Parties Act and in auditing the financing of election campaigns under the Electoral Code were presented in detail. Comparative analysis was carried out with the practices at BC SAO. Compared areas are regulations that govern the political parties operations, regulations that govern the BC SAO competence and audit methodology. Conclusions and suggestions were made to improve the performance of BC SAO in audit of political parties.
Mission period: 10.09.2018 - 13.09.2018
Short term experts (STEs):
Mihail Pashov