(Amended, SG No. 39/2016, effective 26.05.2016) Within 30 working days after polling day, the person who represents the party or the nomination committee and the persons who represent the coalition shall present to the Bulgarian National Audit Office a report on hard copy and on soft copy on the financial resources raised and spent and the payment obligations assumed in connection with the election campaign, accompanied by a statement of the bank account of the party, committee or coalition. The declarations referred to in Article 169 (1) and (3) herein shall be attached to the report.

(2) (Amended, SG No. 39/2016, effective 26.05.2016) Within 30 working days after polling day, the media service providers, the sociological and advertising agencies, as well as the public relations agencies, shall present to the Bulgarian National Audit Office, on hard copy and on soft copy, information on the services provided to the parties, coalitions and nomination committees. The information shall be provided in a standard form endorsed by the Bulgarian National Audit Office and shall be published on the Internet site thereof.

(3) The financial resources of the candidate or of a member of the nomination committee for the election campaign shall be accounted for in the report of the party, coalition or nomination committee referred to in Paragraph (1). The declaration referred to in Article 169 (2) herein shall be attached to the report.

(4) The report referred to in Paragraph (1) shall be prepared and presented in a standard form for each type of election, endorsed by the Bulgarian National Audit Office. Any report, which does not conform to the requirements regarding the format, content and manner of presentation, shall be considered unsubmitted. The Bulgarian National Audit Office shall establish the terms and procedure for elimination of inaccuracies and omissions.

(5) The Bulgarian National Audit Office shall publish the reports of the parties, coalitions and nomination committees referred to in Paragraph (1) on the Internet site thereof within 15 days after expiry of the time limit for the submission of the said reports.

(6) (Supplemented, SG No. 39/2016, effective 26.05.2016) Where the declared financial resources raised and spent in connection with the election campaign exceed BGN 1,000, the Bulgarian National Audit Office shall perform a compliance audit within six months after the expiry of the time limit referred to in Paragraph (1).