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

Articles 19.2(7), 19.4,19.5, 20.3(1), Law on funding of, and control over funding of, political campaigns, as last amended on 28 November 2019 No XIII-25.

19.2(7): The Central Electoral Commission shall control the compliance by political campaign participants with the requirements of the law and propose to hold liable for violations of this Law or to appeal to other institutions whose competence granted by the law allow to inspect the compliance with the requirements laid down by the law.

Article 19.4: The Central Electoral Commission shall be responsible for continuous timely provision of information about violations of funding of political campaigns to the Special Investigation Service of the Republic of Lithuania and to the Prosecutor General’s Office of the Republic of Lithuania.

Article 19.5: The State Tax Inspectorate shall inspect whether or not donors possessed enough income to make donations and whether or not the income has been taxed in accordance with the procedure laid down by the law. The State Tax Inspectorate shall inform the Central Electoral Commission about the performed inspection and the violations of legal acts established during it.

Article 20.3(1): the auditor must carry out independent inspection of an independent political campaign participant in compliance with legal acts of the Republic of Lithuania and according to the terms of reference approved by the Central Electoral Commission defining the scope of work assigned to the auditor.