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

Article 22, para 2,  letter d) of the Electoral Code  nb. 1381  of 21.11.1997 (as of 29.12.2017)

c) collect and systematize the annual reports on the financial management of political parties, the reports on the audit of political parties and the reports on the financing of electoral campaigns presented by the electoral competitors; d) ensure the publication on its official website of information and annual reports on the financial management of political parties, as well as the reports on the financing of electoral campaigns; e) examine complaints and complaints about violation of legislation on the funding of political parties and electoral campaigns; f) finds contraventions and concludes protocols on contraventions aimed at timely non-performance or inappropriate presentation of financial reports of political parties, other social-political organizations or electoral contestants; g) apply or request the application of the penalties provided by this Code and by Law no. 294-XVI of 21 December 2007 on political parties for violating legislation on the funding of political parties and electoral campaigns, refers to the competent bodies for contravention violations, criminal offenses or offenses; h) Collaborates and provides information assistance in developing independent studies to monitor the funding of political parties and electoral campaigns; k) exercise other powers of supervision and control over compliance with legislation on the financing of political parties and electoral campaigns in accordance with the provisions of this Code and Law no. 294-XVI of 21 December 2007 on political parties.