62. What other institutions have a formal role in political finance oversight?

Montenegro

Montenegro

Answer
Auditing agency
Source

"Supervision over implementation of this Law shall be carried out by the Agency, within the competences determined under this Law. State Audit Institution shall perform the audit of the consolidated financial statements of political entities on the basis of assessed risk and criteria from the Instruction on methodology on performing financial audit and regularity audit.The State Audit Institution shall, within a four-year period, perform the audit of the annual consolidated financial statements of all political entities having parliamentary status at the state and local level."

Article 55, Law on Financing Political Entities and Election Campaigns, 2014 - last amended on December 27, 2019.

Comment

Auditing agency: the State Audit Institution.

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