Home > 2.5 Election campaign > NORTH MACEDONIA - ELECTORAL CODE
 
 
 
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Article 85
 

Financial Report


(1) The election campaign participant shall submit a complete financial report on the election campaign immediately, or not later than 30 days from the day of closure of the bank account from Article 71, paragraph (10).
(2) The financial report on the election campaign shall be submitted in the template prescribed in Article 84-b, paragraph (3).
(3) The financial report shall be submitted to the State Election Commission, State Audit Office, State Commission for Preventing Corruption and the Parliament of the Republic of Macedonia, and for the local elections also to the Municipal Council and the Council of the City of Skopje.
(4) The financial report from paragraph (3) of this article shall be published by State Election Commission, State Audit Office and the State Commission for Preventing Corruption on their websites.
(5) When the election campaign participant is a group of voters, the excess of collected funds shall be donated to charity.
(6) The State Audit Office shall, within 60 days of the submission of the report from paragraph (1) of this article, conduct audit. The audit shall include all transactions conducted as of the day of the opening of the election account until its closure.
(7) Should the State Audit Office detect irregularities in the financial report of the election campaign participant, which are contrary to the provisions of this Code, the State Audit Office shall initiate a misdemeanour procedure or it shall report the irregularities to the respective public prosecutor within 30 days of the day of its detection.
(8) During the audit of the financial report of the participant in the election campaign, the State Audit Office is entitled to ask for further clarification and data for the purpose of thorough detection of possible irregularities.
(9) The State Election Commission, the State Audit Office and the State Commission on Prevention of Corruption shall sign a Memorandum of Cooperation. This Memorandum shall govern the implementation of the provisions on election campaign financing for exchange of information on detected irregularities in the submitted financial reports and the respective measures taken against the party which is subject of oversight.