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

As per the examining and investigative role of the Standards Commission, all of the statutory documentation furnished to the Standards Commission is reviewed. In general, unless there isevidence to the contrary, the documents are accepted as being accurate, subject to anyamendments that may be required to correct minor errors or omissions. When suspected violations of political financing regulations exist, the Standards Commission may make enquiries, as it considers appropriate, and may require any person to submit any information, document orthing in the possession or procurement of the person for the purposes of carrying out its dutiesunder the Electoral Acts. The Standards Commission carries out enquiries under the ElectoralActs in response to specific complaints received, issues arising in the media, or at the Tribunalsof Inquiry, or on its own initiative [...]. When the Standards Commission is of the opinion that a contravention may have taken place, itmust inform the person who has furnished the documentation of the possible contravention andafford him/her 14 days to provide comments on the matter. The Standards Commission musthave regard to any such comments. If, having regard to the person's comments, the StandardsCommission is still of the opinion that a contravention of the Act has taken place it must furnish areport on the matter and any other relevant information to the DPP. Where the Standards Commission is of the view that an offence has occurred it will refer the matter to the Gardai for investigation of the offence. The Standards Commission does not have prosecutorial/enforcement powers; all offences under the Electoral Acts must be prosecuted by or with the consent of the DPP.

Source: GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II), pp. 18-19.

Standards in Public Office Commission, the Gardai (police).