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

Art. 26 - 'The financial statements of the political party are subject to an annual audit. The control of the accounts of political parties is carried out on the basis of set by the order of the accounting experts of Tunisia. The party whose annual resources do not exceed one million (1,000,000) dinars must designate a auditor selected from among the accountants registered on the roll of the order of accountants of Tunisia or entered on the roll of the accounting firm of Tunisia to the sub-section of "accounting technicians". Parties whose annual resources exceed one million (1,000,000) dinars must choose two auditors among the accountants registered on the roll of the order of the accounting experts of Tunisia. The fees of the auditors are at the expense of the political party. The audit report is presented at first leader of the party and a commission chaired by the first president of the administrative court with the participation of the first President of the Tunis Court of Appeal and the President of the Order of Chartered Accountants of Tunisia. The audit report is submitted to the Prime Minister within one month from the date of presentation of the party's financial statements by the statutory auditors. In the event of a difference of opinion between the auditors, they draw up a joint report containing the opinion of each of them. In the light of the report of the Commissioner accounts, the aforementioned committee approves the party's financial statements or refuses to approve them. The party publishes its financial statements accompanied by the report of the auditor in a newspaper published in Tunisia and on the party's electronic site if it exists, and within one month to from the date of approval of these financial statements.'

Art. 27 - 'The party presents to the court of auditors an annual report including a detailed description of its sources of financing and its expenses. '

Décret-loi n° 2011-87 du 24 septembre 2011, portant organisation des partis politiques.

Art. 4 - The control of the Court of Auditors of the financing of the electoral campaign aims to ensure: - That all expenses relating to the election campaign of political parties or lists of candidates, are made through the single bank account opened for this purpose and declared to the Independent Higher Authority for the elections; - the keeping of reliable accounts by each political party and each list of candidates, including exhaustive and precise data on all cash collection and disbursement operations related to the financing of the election campaign; - That the income comes from legitimate sources; - That the expenses of the public support payments for the financing of the electoral campaign, are made in accordance with the regulations and within the framework of the realization of the purpose (finality) for which they were granted. - respect by political parties and lists of candidates for the ceiling on election expenses; - Restitution of half of the compensation for public aid to the financing of the electoral campaign by any list having obtained less than 3% of the votes cast at the level of the electoral district.

Source Decree-Law n ° 2011- 91 of 29 September 2011