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

Numerals 7, 8, 12, 13 and 15 of Article 10; Financial, Transparency and Oversight of Political Parties and Candidates Law, 2017. 

The Unit has the attribution of receiving the financial audited reports that contain the incomes and spendings with the detailed information about the origin, destiny and amount of the contributions. Also, it could realize the necessary analysys and investigations in order to prove the conformity of the financial status and reports presented by the obliged subjects. Another attribution is the realization of special investigations ex officio or based in party requests about the amount, origin and destiny of the resources contributed to the electoral campaign to the obliged subjects.  The Unit could require to competent institutions, in the middle of investigations origined by a suspicious activity of an obliged subject, banking, fiscal and fiduciary information. Finally, the unit has the competence to impose sanctions to obliged subjects that violate the Financial, Transparency and Oversight of Political Parties and Candidates Law. 

The Supreme Electoral Tribunal (TSE) is competent to decide the challenges against the resolutions issued the Unit, after the investigation procedures realized by the Unit (although Article 56 of the Law states that the Supreme Electoral Tribunal is also competent to impose sanctions throught he Unit).