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

Serbia

Serbia

Answer
  • Anti-corruption agency
  • Auditing agency
Source

"The control of political entities’ reports referred to in articles 28 and 29 hereof shall be performed by the Agency according to the plan of controls adopted by the Agency.
The plan of controls of annual reports on the financing of the political entities shall be published on the Agency's website by 15 March of the current year, and the plan of controls of reports on election campaign expenditure shall be published on the Agency's website five days after the date of calling the elections.
The plan of controls may be amended and an amended plan of controls shall be published on the Agency's website within three days from the date of amendments.
The Agency prepares a report on the results of the control of the annual report on the financing of the political entity, which shall be published on the Agency's website by 1 February of the following year.
The Agency prepares a report on the results of the control of the final reports on election campaign expenditure, which also includes the control of preliminary report of the political entity, which shall be published on the Agency's website no later than 120 days from the deadline for submitting the final report on election campaign expenditure"

"The audit program of the State Audit Institution shall each year include an appropriate number of political entities that have representatives in the National Assembly.
In determining the political entities to be covered by the audit program, the State Audit Institution takes into account the amount of funds received by the political entity from public sources and the frequency of previous audits.
The Agency may, after the control of the financial reports of a political entity, forward a request to the State Audit Institution to audit these reports, in accordance with the law governing competencies of the State Audit Institution" 
Source: Articles 33 and 35 Law on financing political activities, 2022.

Comment

State Audit Institution and Agency for Prevention of Corruption.

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