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

(1) The party is obliged to prepare an annual report for the previous calendar year. The party shall deliver the annual report for the previous calendar year to the state commission in paper form by 30 April each year at the latest. The party's annual report is public. The annual reports of the parties are published by the State Commission on its website and stored in the same format in the public part of the register of financial statements no later than 31 July, for ten years from the date of their publication. Birth numbers and ID card numbers are not part of published or made available data. The State Commission submits information on the annual reports to the National Council of the Slovak Republic by 31 August.
Source: § 30 (1), Law No. 85 on Political Parties and Movements, 2005 (amended 2019)

(5) Funds earmarked for the election campaign must be held by a presidential candidate in a special bank account.
(6) The data in the special account referred to in paragraph 5 must be accessible free of charge, remotely and continuously to third parties and must show an overview of payment transactions. The address of the website on which this information is displayed shall be communicated by the Presidential President in paper or electronic form immediately after the establishment of the account to the Ministry of the Interior, which shall publish it on his website. [...]
(11) The presidential candidate is obliged to publish on his website information broken down in accordance with paragraph 10 and deliver it to the Ministry of the Interior in paper form and in electronic form within 30 days after the election.
Source: § 5 (5-6, 11), Law No. 181 on the election campaign and amendments to Law No. 85 on political parties and movements, 2014 (amended 2019)

The oversight of campaign finance is made by the MoI, and its district offices that perform oversight of campaign expenditures outside Bratislava. The MoI can impose sanctions up to 300 EUR in case a candidate does not cooperate with the authority in conducting the oversight. The law does not provide for a comprehensive scrutiny of the candidates’ reports that would be presented to the public in a consolidated form. The MoI informed ODIHR EAM that they intended to conduct only sporadic checks and did not plan to produce a compiled report of the undertaken control activities. The law also does not provide a timeline for publication of the control’s findings.
Source: OSCE/ODIHR (2019) Slovak Republic, Presidential Election, 16 and 30 March 2019. OSCE/ODIHR Election Assessment Mission, Final Report. OSCE/ODIHR, Warsaw