Подобряване на одита на политическите партии в България
Ideas for Improvement of the Audit of Political Parties in Bulgaria

Author(s): Mihail Stavrev
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Economic policy, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: state subsidies; political parties; administrative regulation; laws; subsidy value; state and local budget and expenditures
Summary/Abstract: The audit of political parties in Bulgaria is a central mechanism that ensures transparency and accountability in the management of public funds. In Bulgaria, this process is strictly regulated by the Law on Political Parties and the Law on the State Budget, with the main supervisory body being the National Audit Office. The National Audit Office is an independent authority that conducts audit of parties receiving state subsidies to ensure legality, transparency, and efficiency in the allocation of funds. This article examines the conditions for receiving subsidies, the stages of the audit process, control mechanisms, and sanctions for identified violations. Additionally, recommendations for improving oversight and promoting greater transparency through publicly accessible reporting platforms will be discussed.

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