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

26.2. The Central Election Commission shall implement the following duties during preparation and holding of elections to the Milli Majlis of the Republic of Azerbaijan: […]

26.2.4. ensure supervision of spending of monetary means entered into election funds of candidates (political parties); […]

26.3.8. ensure the supervision of the spending of election funds of presidential candidates; […]

Source: Article 26.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

32.  While conducting referendums, elections of deputies to the Milli Majlis, or Presidential or Municipal elections, the Constituency Election Commission shall function in the following manner, in accordance with Article 31 of this Code: […]

32.1.3. ensure control on spending of election funds of referendum campaign groups in referendum constituencies; […]

32.2.3. ensure control over spending of election funds of candidates, registered candidates, political parties, and blocs of political parties within the territory of election constituencies; […]

Source: Article 32.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

97.5. The supervisory and audit service shall have the right to control the receipt of funding to the election funds of candidates, registered candidates, political parties and blocs of political parties, and referendum campaign groups; the registration of these funds; and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and lower election commissions;

97.5. The supervisory and audit service shall have the right to control the receipt of funding to the election funds of candidates, registered candidates, political parties and blocs of political parties, and referendum campaign groups; the registration of these funds; and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and lower election commissions;
97.5.2. obtain information on all issues within its powers from the candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and election commissions;

97.5.3. obtain necessary information on issues concerning this service and the financial provision of elections from the executive authorities, municipalities, organizations and citizens. Requests of the supervisory and audit service should be answered within 10 days, or immediately if 5 days prior to or on Voting Day;
97.5.4. prepare documents on financial violations that occurred in the finance of elections;
97.5.5. raise an issue before the relevant election commission on implementation of accountability measures for the violations that occurred in the finance of elections by physical and legal entities, candidates, registered candidates, political parties and blocs of political parties, or referendum campaign groups;
97.5.6. involve experts for conducting investigations and preparing expert considerations.

Source: Article 97.5, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

112-1.6.5. If the expert determines that those are the cases mentioned in Article 112-1.6.4, s/he shall issue an opinion to send the complaint to the relevant prosecutor’s office by the Central Election Commission.

Source: Article 112, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Article 116. Application of Penalties by Election Commissions

The Precinct and Constituency Election Commissions and the Central Election Commission shall have the right to prepare to draw a protocol of administrative offence and apply penalties in accordance with the Code of Administrative Offences of the Republic of Azerbaijan for the  violations made by a candidate, registered candidate, as well as their authorized representatives and agents and those of a political party, bloc of political parties or of a referendum campaign group, in the circumstances considered by this Code.

Source: Article 116, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

21.4-1. Based on the appeal of the Central Election Commission of the Republic of Azerbaijan, political parties shall submit additional information and documents
on financial activities.
Source: Article 21.4-1, Law on Political Parties, 1992 (amended 2018).

The election commissions within their responsibilities form supervisory and audit services to ensure the control of expenditure of funding allocated to election commissions for election/referendum purposes, correct registration and use of election/referendum funds and sources of funding

If an election commission detects elements of criminal acts relating to campaign financing, it has to submit the relevant documents to the prosecution office. Investigations can be triggered either by facts detected during the supervision by the election commissions or by complaints from citizens. If elements of administrative violations are detected, the election commission concerned has to file a complaint directly to the courts for the imposition of administrative
sanctions.

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

Supervisory and Audit Services of Election Commissions audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups; obtain information on all issues within its powers from them; obtain necessary information on issues concerning this service and the financial provision of elections from other authorities; identify violations; inform the relevant election commission on implementation of accountability measures for the violations.