57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?

Article 341 of the Law on Political Unions and Citizens

 The State Audit Office shall carry out monitoring over the legality and transparency of a party’s financial activities. 2. The State Audit Service may: a) develop the form of an annual financial disclosure statement of a party; b) establish auditing standards for party financing; c) examine the completeness, accuracy and legality of a party’s financial disclosure statement and of the account of the election campaign fund; d) conduct an audit of a party not more than once a year; d 1 ) in the case of a reasonable doubt as to the lawfulness of the activities of a party, apply to a court with a request to conduct an unscheduled financial audit of the party; e) ensure the transparency of a party's funding; f) where necessary, request information on party financing from the party, from administrative bodies and commercial banks; g) where necessary, request, on the basis of a court decision, information on the finances of donors, both natural and legal persons, who make donations to parties and to persons specified in Article 261 of this Law; h) provide consultations on party financing to interested persons; i) respond appropriately to violations of the legislation related to party financing and apply sanctions established by law; j) apply to prosecution authorities where elements of a crime are identified; k) request a financial report from a person if there is a reasonable doubt as to the existence of circumstances specified in Article 261 ; l) make a decision on the application of restrictions set out in Article 261 of this Law to a person through a summary administrative procedure. Upon the request of the party, a copy of this decision shall be made available to the party before 6 p.m. of the following day; m) develop the methodology for monitoring a party’s financial activities; n) exercise other competences established by law. 3. If there is a reasonable doubt as to the violation of the requirements of this Law, relevant state bodies shall notify the State Audit Office. 4. If the State Audit Office applies to a court in accordance with paragraph 2(g) of this article, the court shall render a decision within 48 hours after the receipt of the application. The application of the State Audit Office shall be justified and indicate the grounds and purpose for requesting the information, as well as the period and volume of the requested information. If the court grants the request, the court decision shall indicate the grounds and purpose for requesting the information, as well as the period and volume of the requested information and the validity period of the decision.