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

OSCE/ODIHR Parliamentary Elections, 25 October 2015 OSCE/ODIHR Election Assessment Mission Report

https://www.osce.org/odihr/elections/poland/217961?download=true

According to the law, the NEC can reject a party’s annual report based on minor transgressions, which can lead to the withdrawal of state support for up to three years. In 2012, the Constitutional Tribunal considered the proportionality of relevant sanctions to possible violations and ruled that applicable political and campaign finance rules were in conformity with the Constitution. International standards require that sanctions be effective, bear a relationship to the type of violations, and respect the principle of proportionality.