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

Iraq

Iraq

Answer
  • Court
  • Auditing agency
  • Other
  • Parliamentary unit
Source

Article (39) First: The Party or political organization deposits its funds in Iraqi banks.
Second: The party or political organization holds regular records of accounts, including its revenues and expenses.
Third: The party or political organization submits an annual report to its accounts prepared by a licensed legal accountant's office and submits its report to the Financial Control Bureau.
Fourth: The Office of Financial Supervision shall submit a final report on the financial situation of the parties or political organizations to the House of Representatives, the Ministers, the Department of Parties or political organizations. "Political parties law No.36 for the year 2015"

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